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Article
Publication date: 19 June 2007

Dwijesh K. Dutta Majumder and Swapan K. Dutta

To develop a mathematical and algorithmic approach of avoiding the limitations of deterministically computing the values of energy, time, position and momentum imposed by…

Abstract

Purpose

To develop a mathematical and algorithmic approach of avoiding the limitations of deterministically computing the values of energy, time, position and momentum imposed by Heisenberg's uncertainity principle (HUP) which is of profound significance from the point of view of some emerging science and technology like quantum computing, nano scale technology and chaotic dynamical systems.

Design/methodology/approach

A parametric method of establishing deterministic solutions for energy and momentum on the basis of quantized energy limits (instead of HUP) if developed in the non‐infinite non‐zero quantized energy limits where hidden deterministic solutions can be obtained for micro/nano structures.

Findings

The philosophical foundations of quantum mechanics as developed by Max Planck, Neils Bohrz, Werner Heisenburg, Dirac and Edwein Schrodinger is based on a duality concept of complimentarity notions. In most general logical sense for any physical reality qualitative dualism have to have a quantitative dualism may be hidden or virtual. The upper and lower limits of the dynamical quantum mechanical observables are determined based on the dimensional considerations for the physical constants H, C, G and H0. The conceptual basis and mathematical framework of the paper in based Norbert Wiener's work on theory of cybernetics and D. Dutta Majumdars' unified cybernetic and general dynamical systems theory.

Research limitations/implications

The testability of the theory needs to be established.

Originality/value

Without challenging HUP this is a contribution of tremendous practical implications.

Details

Kybernetes, vol. 36 no. 5/6
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 23 April 2019

Katrin Hummel, Dieter Pfaff and Benedikt Bisig

This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing…

Abstract

Purpose

This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system.

Design/methodology/approach

Based on survey data from Swiss multinational firms, the authors test a structural equation model. In addition, the authors conduct interviews with executives from three multinational enterprises.

Findings

The authors find that the integration of a tax-compliant transfer pricing system into the management control system may be perceived to be successful in achieving both tax compliance and internal (control) purposes. This is particularly true when the transfer pricing system is transparent and can be amended in the case of fundamental management control problems.

Research limitations/implications

The typical shortcomings of a survey-based research apply to this study. Future research could build on this model and more closely investigate the relationship between transfer pricing system integration and an enabling use of the transfer pricing system.

Practical implications

Based on this study’s findings, the authors recommend that a strong integration of tax-compliant transfer prices into the management control system should be accompanied by internal transparency and the ability to repair the transfer pricing system.

Originality/value

Prior research on the integration between transfer pricing and management control systems has either been analytical or based on case studies. This cross-sectional analysis provides reliable insights into different levels of integration, use and the success of transfer pricing systems.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 9 August 2019

Javad Feizabadi, David Gligor and Somayeh Alibakhshi Motlagh

The purpose of this paper is to draw on resource orchestration theory (ROT) and resource advantage theory (RAT) to develop a measurement scale for supply chain competitive…

Abstract

Purpose

The purpose of this paper is to draw on resource orchestration theory (ROT) and resource advantage theory (RAT) to develop a measurement scale for supply chain competitive advantage (SCCA) as a second-order construct with the dimensions of agility, adaptability and alignment (triple-A).

Design/methodology/approach

A survey research design is adopted to collect primary and secondary data from 182 international firms. The paper utilizes a scale development procedure to develop a measurement instrument and assess its psychometric properties. The scale’s predictive validity is tested using both subjective and objective data. Additionally, the simultaneous effect of triple-A is tested using latent congruent modeling.

Findings

Drawing upon ROT and RAT, this study introduces SCCA as a second-order construct composed of SC agility, adaptability and alignment. In addition, the findings show that an SCCA has a direct and positive impact on firms’ financial and market performance.

Originality/value

Existing literature indicates that competition has shifted from inter-firm to inter-SC. To account for this change in competition level, past studies have suggested various capabilities that SCs must possess to offer a competitive advantage, such as triple-As. However, drawing upon RAT and ROT, the authors argue that the SCCA construct accounts for sources of advantage in both the resource side and the demand side. The authors further assert that possessing supply chain resources (i.e. agility, adaptability, alignment as disparate resources) is not sufficient to create advantage but the resources must be orchestrated to create SCCA (i.e. the combination of agility, adaptability and alignment).

Details

Benchmarking: An International Journal, vol. 26 no. 7
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 8 December 2020

Mahmoud Awad, Malick Ndiaye and Ahmed Osman

Cold supply chain (CSC) distribution systems are vital in preserving the integrity and freshness of transported temperature sensitive products. CSC is also known to be…

Abstract

Purpose

Cold supply chain (CSC) distribution systems are vital in preserving the integrity and freshness of transported temperature sensitive products. CSC is also known to be energy intensive with a significant emission footprint. As a result, CSC requires strict monitoring and control management system during storage and transportation to improve safety and reduce profit losses. In this research, a systematic review of recent literature related to the distribution of food CSC products is presented and possible areas to extend research in modeling and decision-making are identified.

Design/methodology/approach

The paper analyzes the content of 65 recent articles related to CSC and perishable foods. Several relevant keywords were used in the initial search, which generated a list of 214 articles. The articles were screened based on content relevance in terms of food vehicle routing modeling and quality. Selected articles were categorized and analyzed based on cost elements, modeling framework and solution approach. Finally, recommendations for future research are suggested.

Findings

The review identified several research gaps in CSC logistics literature, where more focused research is warranted. First, the review suggests that dynamic vehicle modeling and routing while considering products quality and environmental impacts is still an open area for research. Second, there is no consensus among researchers in terms of quality degradation models used to assess the freshness of transported cold food. As a result, an investigation of critical parameters and quality modeling is warranted. Third, and due to the problem complexity, there is a need for developing heuristics and metaheuristics to solve such models. Finally, there is a need for extending the single product single compartment CSC to multi-compartment multi-temperature routing modeling.

Originality/value

The article identified possible areas to extend research in CSC distribution modeling and decision-making. Modified models that reflect real applications will help practitioners, food authorities and researchers make timely and more accurate decisions that will reduce food waste and improve the freshness of transported food.

Details

The International Journal of Logistics Management, vol. 32 no. 2
Type: Research Article
ISSN: 0957-4093

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Article
Publication date: 19 March 2020

Nischay Arora and Balwinder Singh

The purpose of the paper is to examine the impact of corporate governance mechanisms, i.e. board structure and ownership structure on the underpricing of small and medium…

Abstract

Purpose

The purpose of the paper is to examine the impact of corporate governance mechanisms, i.e. board structure and ownership structure on the underpricing of small and medium enterprises (SME) IPOs in India.

Design/methodology/approach

Most of the extant empirical research studies have either pivoted on mainstream IPOs or SMEs IPOs in developed economies, but the present study examines 200 SME IPOs issued during Feb 2012 to April 2017. Multiple regressions have been used to examine the impact of the corporate governance mechanisms on raw return (RR). Furthermore, robustness of the results has been verified through the employment of market-adjusted excess return (MAER) as an additional proxy of underpricing.

Findings

The results highlight that board size, inverse of board committees, board independence, board age, board directorships positively, and top ten shareholding negatively influence RR. Further, direction of promoter ownership variable indicates curvilinear relationship with underpricing. Other explanatory variables used in model lack statistical validity. Similar results have been obtained when variables were regressed against MAER with related board members being additionally significant in model.

Practical implications

The findings suggest that Indian investors do take cues from board structure and ownership patterns for making investment decisions in small- and medium-sized firms. Further, the results are also helpful to top management in structuring their boards.

Originality/value

The present research enriches SME IPOs underpricing literature because the impact of corporate governance mechanisms on unadjusted returns is relatively under explored particularly within the context of small- and medium-sized firms.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 3
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 March 2004

V. Ahuja and V. Thiruvengadam

Project scheduling/rescheduling occurs in all stages of projects, from feasibility stage to monitoring stage to completion. Since the late 1950s, network‐based techniques…

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Abstract

Project scheduling/rescheduling occurs in all stages of projects, from feasibility stage to monitoring stage to completion. Since the late 1950s, network‐based techniques CPM (critical path method) and PERT (programme evaluation review technique) are the techniques commonly used for project management. However, there are limitations in working with these tools that need to be overcome. Also, the computing ef. ciency of classic CPM/PERT analysis needs to be enhanced. Substantial research has been carried out globally in this field covering all areas of project scheduling: time scheduling, resource scheduling, cost scheduling, modern project management techniques, advanced mathematical models used for construction scheduling, and so on. To understand and document this research status, the authors have carried out an extensive study of various journals, published and unpublished research papers, and present this literature review.

Details

Construction Innovation, vol. 4 no. 1
Type: Research Article
ISSN: 1471-4175

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Article
Publication date: 7 June 2011

P. Childerhouse and D.R. Towill

The purpose of this paper is to discuss the theoretical foundations, development, and application of the quick scan audit methodology (QSAM) for comparative evaluation of…

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1365

Abstract

Purpose

The purpose of this paper is to discuss the theoretical foundations, development, and application of the quick scan audit methodology (QSAM) for comparative evaluation of supply chains via uncertainty codification and material flow assessment.

Design/methodology/approach

Charts the evolution of QSAM via the Parnaby concept of a manufacturing system leading to a control model representation of a value stream. Monitoring in process and critical interface material and information flows provide the substantive data to evaluate supply chain health. The authors show how QSAM satisfies the six desirable attributes previously established as advantageous when value stream auditing.

Findings

Basing QSAM on this particular systems approach readily leads to transferability of approach to new market sectors and new companies within the same sector. It ensures comparability via uncertainty levels to be established. Hence, using statistical cluster analysis “best practice” may be identified and annotated.

Research limitations/implications

There may yet be specific supply chain regimens where uncertainty codification is insufficient to reach a definitive conclusion. However, QSAM is now sufficiently mature that it has been applied successfully and widely beyond its original systems‐friendly European automotive sector.

Practical implications

A systematic, non‐industry‐specific audit method based on systems modelling builds confidence into comparability studies and identification of “exemplars” exhibiting best practice. The importance of understanding and satisfying the expectations of the four “players” in the QSAM balanced scorecard is discussed and exemplified.

Originality/value

QSAM is an original contribution which fits well into the spectrum of excellence measurement techniques. The two established extremes are vertical case studies (European style) and horizontal surveys (US style). QSAM brings together certain strengths of each so that the whole is greater than the sum of the parts.

Details

Journal of Manufacturing Technology Management, vol. 22 no. 5
Type: Research Article
ISSN: 1741-038X

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Case study
Publication date: 1 September 2017

Lakshmi Shankar Iyer and Goutam Dutta

The case deals with the unforeseen uncertainties faced by Reva, the first electric car of India, while entering the Indian market. The company was able to take up the…

Abstract

The case deals with the unforeseen uncertainties faced by Reva, the first electric car of India, while entering the Indian market. The company was able to take up the challenge of making an energy efficient car. As a new product, Reva achieved operational success, developing an electric, low energy car. Its marketing strategies had limited consumer pull and had to be strengthened to gain consumer acceptance. The ecosystem worldwide is looking for support from governments on the concept and the infrastructure of this product category.

Details

Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

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Article
Publication date: 11 September 2009

Udechukwu Ojiako, Stuart Maguire and Shuting Guo

The purpose of this paper is to examine the key practical factors that confront global businesses as they attempt to improve all aspects of their operations including…

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3675

Abstract

Purpose

The purpose of this paper is to examine the key practical factors that confront global businesses as they attempt to improve all aspects of their operations including emerging areas of the customer experience. The paper focuses on the way various organisational capabilities such as information systems/information technology have been adopted in order to provide an enhanced operational and strategic control over key areas of business.

Design/methodology/approach

The paper adopts a case‐based participation observation study which explores the global operations of a major restaurant brand. This approach enables it to explore several concepts which examine the behaviour of global operations at a time of major change.

Findings

The paper has focused on the application of change principles in the restaurant and hospitality industry and its importance for business performance and marketing strategy. The paper shows how adapting business strategy to incorporate key cultural sensitivities can pay major dividends for organisations. This strategy appears to be contrary to the general approach of standardisation adopted by other franchises in this key market sector.

Research limitations/implications

It will be necessary to increase the range of this research to ensure any real certainty regarding its implications.

Originality/value

The paper identifies a number of interesting changes to preconceived ideas of standardising product portfolios in the restaurant sector. It shows the need for a balanced “mix” of menu products to satisfy local and national requirements.

Details

Business Process Management Journal, vol. 15 no. 5
Type: Research Article
ISSN: 1463-7154

Keywords

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Case study
Publication date: 31 March 2016

Sunil Sharma, Saral Mukherjee and Parvinder Gupta

The three cases (Case A: JSW Steel's Ispat Acquisition: The Opportunity; Case B: JSW Steel's Ispat Acqusition: The Setback & Case C: JSW Steel's Ispat Acquisition: The…

Abstract

The three cases (Case A: JSW Steel's Ispat Acquisition: The Opportunity; Case B: JSW Steel's Ispat Acqusition: The Setback & Case C: JSW Steel's Ispat Acquisition: The Turnaround Strategy) describe the business situation leading to acquisition of Ispat by JSW, the acquirer company's failure to realize synergies post-acquisition, and the subsequent turnaround initiatives to salvage the situation. The Case A details the potential synergies that were identified during due diligence process while the Case B details the setbacks which did not allow JSW to realize the anticipated synergies. Nevertheless, not deterred by the setback, JSW salvaged the situation by undertaking a massive turnaround program aimed at plugging strategic, operational and organizational gaps. Concurrently, several initiatives were also taken to integrate the processes and workforce of the two organizations. Eventually the JSW team succeeded in turning around Ispat and merged it with the parent group. Case C provides a rich description of the turnaround and integration initiatives by JSW.

Details

Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

Keywords

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