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This study aims to study research on franchise chain performance that has focused on franchisors’ efforts to align their interests with those of franchisees to address partner uncertainty. In contrast, the question of what a franchisor should do to address another type of uncertainty and task uncertainty remains understudied. The authors suggest a franchisor’s coordination as a key means of alleviating task uncertainty and ongoing support and plural form as two mechanisms of coordination. The authors also posit that aligned interests between the franchisor and the franchisee improve, whereas one-sided interest impedes, chain performance. Furthermore, providing greater ongoing support or deploying plural form amplifies the positive effect of aligned interests on chain performance.

The authors relied on secondary data to test the hypotheses. The authors collected data for analysis from Bond’s franchisee guide and Nation’s Restaurant News restaurant database. They also tested the framework by analyzing 17-year, panel data of 71 restaurant chains operating in the USA and Canada using system generalized method of moments.

Results show that aligning interests does improve chain performance, but that the positive effect is amplified when aligned interests are matched with a chain’s provision of ongoing support or use of plural form.

The authors explicate why it is not enough to address the misaligned interests or lack of coordination alone; a chain manager needs to address both of these problems together. In addition, the authors explicate how two franchisee coordination mechanisms – ongoing support and plural form – help a chain augment the beneficial effect of aligning interests on chain performance. Without solving the twin problems of misaligned interests and coordination simultaneously, a chain is unlikely to achieve its full performance potential.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within the newer research areas under the microscope of the community involved, technical textiles focuses on new, ‘smart’ garments and the initiatives in this field in both the UK and the international community at large. Covers this subject at length.

The management literature on cross‐cultural adaptation has used a conceptualisation and measurement approach developed by Black and Stephens. Their work has led to significant development in the field. Now it is time to move beyond and use a more refined tool. This paper proposes such a tool and compares its characteristics with those of the older instrument.

The paper is based on a sample of 204 expatriates, who were surveyed using the older and the proposed instrument. It uses confirmatory factor analysis to compare the two instruments. Independent variables include cultural difference and language skills.

This study demonstrates that a more refined measurement of adaptation outcomes, which distinguishes cognitive and affective factors and four non‐work facets, is superior to measurement based on the older instrument. The new scale also provides a case for the improvement of cross‐cultural adaptation theory.

The paper is based on a cross‐sectional sample and sample size is relatively small for confirmatory factor analysis. Additional research is necessary to corroborate the evidence presented here about the superiority of the proposed measure. The paper provides researchers with a new tool for use in cross‐cultural adaptation studies.

The paper describes a new, empirically developed measurement tool for cross‐cultural adaptation.

The purpose of this study is to examine whether the change in accounting standards from the rules-based local GAAP to the principles-based IFRS influences a manager’s opportunistic auditor choice for a favorable audit opinion, opinion shopping (OS) behavior. The authors view that IFRS adopters exploit the flexibility of IFRS to their advantage and search for auditors that are more likely to give clean opinions. However, auditors may refuse to yield to client pressure for OS, because of the greater potential audit risk under principles-based standards.

This study applies a difference-in-differences methodology by using Korean listed firms (i.e. IFRS adopters) as a treatment sample and Korean unlisted firms that do not voluntarily adopt IFRS (i.e. K-GAAP users) as the control sample. OS behavior is measured by the methodology of Lennox (2000).

The results of this study show that the OS behavior of IFRS adopters increases after IFRS adoption compared to that of K-GAAP users. This phenomenon is more prevalent when they are audited by non-Big 4 auditors or when they are economically important to auditors. These suggest that the principles-based IFRS without specific rules increase the scope of OS, and auditors tend to accept OS clients by weighing up its costs and benefits.

This study contributes to the literature on OS by presenting that the approach of accounting standards can be an important influencing factor on a firm’s successful engagement in OS. This finding also provides policy implications for many economies by suggesting mechanisms that can be developed to reduce clients’ opportunistic auditor choices under principles-based accounting standards.

The purpose of this paper is to develop and empirically test a model investigating the relationship among inter-departmental communication, buyer innovativeness, and retail competitiveness. The authors also explore whether a retail strategy of supply base diversification for managing suppliers moderates the association between innovativeness and competitiveness.

Hypotheses were tested using a structural equation model and survey data drawn from general merchandise managers of 149 supermarket retailers in Japan.

The results indicate that inter-departmental communication between merchandising and store divisions drives innovativeness among retail buyers and ultimately strengthens firm competitiveness. Moreover, when buyer innovativeness is evident and less actively the retail buyers utilize supply base diversification, the stronger is the retailer’s competitiveness. The study failed to find any direct impact of inter-departmental communication on retail competitiveness.

This study offers managerial insights into the roles that buyer innovativeness, inter-departmental communications, and supply base diversification play in developing effective competitive strategies.

This study makes two key contributions. First, it is novel in using inter-departmental communication to explain the antecedents of buyer innovativeness. Second, drawing on the power-dependence theory, the authors extend the well-established innovativeness-performance linkage by exploring the moderation effect of supply base diversification.

Rates of drinking- and alcohol-related harms among older adults are increasing in most developed nations. The purpose of this paper was to explore the relationship among at-risk alcohol use, smoking, gender, geographical location, self-reported health and psychological well-being among Western Australians aged 65 years and older.

A secondary analysis was conducted of a cross-sectional survey that collected data from 7,804 West Australians aged 65 years and older between 2013 and 2015. Participants were categorised according to the following age groups: young-old (aged 65–74 years), older-old (aged 75–84 years) and oldest-old (aged 85+ years).

Results from a multinomial logistic regression analysis indicated that at-risk drinking decreased with increasing age. Current smokers, males and those males and females who perceived their health to be “excellent” were more likely to report at-risk drinking, as were the oldest-old males who lived in remote communities. Psychological well-being was not a predictor of at-risk drinking

This paper examines drinking behaviour among a diverse population of older Western Australians. The way in which the age groups were segmented is unique, as most studies of older Australian drinking patterns aggregate the older adult population. Some of the authors’ findings support existing literature, whereas the remainder provides unique data about the relationship among at-risk drinking, geographic location and psychological well-being.

The purpose of this paper is to examine the relationships among athlete star power, enjoyment and revisit intention of sport event tourists in a sport mega-event (SME).

This study was conducted in the context of 2018 PyeongChang Winter Olympic Games. A total of 419 respondents completed a survey. Structural equation modeling was used to analyze the data.

This study proved the final structure model fit well by having the values and scores higher than the minimum cutoff in all categories. Path coefficients indicate that H1a, H1c and H2 were supported while H1b was not supported by the analysis. In addition, enjoyment partially mediated the relationship between athlete star power and revisit intentions. In particular, two mediating effects were found: enjoyment mediated trustworthiness and revisit intention and expertise and revisit intention. However, enjoyment did not mediate the relationship between attractiveness and revisit intentions.

The limitation of this study lies within two perspectives. Since the data have been collected in one country, the results may be viewed and interpreted for a specific location and time. Thus, it is strongly recommended to conduct the similar studies in the future Olympic Games. In the other perspective, the results could be different from one to another sport game because of the popularity by star power and game itself.

This study adds the literature on sport event research. Although there were a few studies on the effect of athlete star power, a dearth of research examined the relationships among athlete star power (trustworthiness, attractiveness and expertise), enjoyment and revisit intention. These results are valuable to SME managers to increase the propensity of tourists’ revisit intention at sport mega-event by understanding the factors that lead to increased tourist enjoyment.

This study aims to identify the effect of age identity on attitude to online sites, examine the impact of this attitude on e-loyalty and investigate the moderating effect of motivational orientation.

A survey was distributed to an online panel consisting of US-based adults older than 50 and usable data were collected from 284 participants, followed by an analysis using structural equation modeling.

Psychological and social age negatively influenced older adults’ attitude toward travel websites. Recreation-oriented motivation influenced the effect of online attitude on e-loyalty more strongly than did task-oriented motivation.

Unlike previous studies, the current study provided several managerial implications for e-marketers intending to attract older adults by adopting the multidimensional scale of age identity to predict older adults’ online attitude.

Gives a bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical as well as practical points of view. The range of applications of FEMs in this area is wide and cannot be presented in a single paper; therefore aims to give the reader an encyclopaedic view on the subject. The bibliography at the end of the paper contains 2,025 references to papers, conference proceedings and theses/dissertations dealing with the analysis of beams, columns, rods, bars, cables, discs, blades, shafts, membranes, plates and shells that were published in 1992‐1995.