Search results
1 – 10 of 72Dwijesh 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
Keywords
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 system…
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
Keywords
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
Keywords
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 energy…
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
Keywords
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
Keywords
Raya A.K. Aswad and Bassim M.H. Jassim
This paper aims to introduce the usage of sensitivity analysis (SA) for the problem of faults identification in three-phase induction motors (IMs). These motors are susceptible to…
Abstract
Purpose
This paper aims to introduce the usage of sensitivity analysis (SA) for the problem of faults identification in three-phase induction motors (IMs). These motors are susceptible to different kinds of faults that should be detected in a proper time to keep the systems working in a safety environment.
Design/methodology/approach
One of the effective approaches for faults identifications, which is presented in the literature, is a model-based strategy. This strategy mainly depends on using a software model to make an identification decision. Therefore, this work intends to examine the model sensitivity towards variables’ variation. The SA toolbox of Matlab R2017b package is used for this purpose since the Matlab software is a well-known environment, and it is easy for a nonstatistical person to deal with it. As a study case, open-circuit and stator inter-turn faults in the stator windings of a three-phase IM have been chosen.
Findings
The results show that the model-based strategy is considerably speed up by up to 30% when neglecting the trivial model’s parameters with the same accurate identification decision as compared with the results of this strategy without using the SA.
Originality/value
The novelty of this work is summarized in devoting the usage of SA in the field of faults identification to enhance the speed of final decision.
Details
Keywords
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…
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
Keywords
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 supply…
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
Keywords
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 emerging…
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
Keywords
Brian Polkinghorn and Sean Byrne
This study examines the relationship between gender and religious affiliation to the preferred conflicts styles of 384 student participants living in and attending university in…
Abstract
This study examines the relationship between gender and religious affiliation to the preferred conflicts styles of 384 student participants living in and attending university in South Africa, Israel, Bosnia‐Herzegovina and Northern Ireland. Participants report living in stressful social contexts that are often characterized by reports of terrorism perpetrated by paramilitaries, the state, violence that is brought on by long standing ethnic hatreds and years of division between major groups contending for control of political and social institutions, civilian uprisings, and in some cases low scale civil war. The results indicate that the independent variables—gender and religion—provide statistically significant observable differences in how people report they engage in conflict as seen in their choice of conflict styles. In particular, the findings on gender differences provide a surprising result that is partially attributed to the contextual factors of warfare and one's active participation in it. The results on religious affiliation provide a number of intriguing patterns among various religions including a desire to accommodate or collaborate with others and a strong dislike of avoidance. There are other more specific patterns that can be partially attributed to contextual factors as well. With so many contexts being present in the study a number of intriguing explanations and working hypotheses are brought forth to help explain why these patterns on gender and religious affiliation exist.