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This research paper seeks to advance the techniques of “within-paradigm” triangulation and theoretical generalization adopted in qualitative field studies for new theory development in management control.

Using the evidence gleaned from three positivist case studies along with some published interpretivist studies, this paper identifies three triangulation approaches and links them with three forms of theoretical generalization in qualitative field studies.

While the “literal” approach to triangulation has its place in the extant literature, this study finds that two other approaches, labeled “convergent” and “normative” triangulation, which are relevant in many circumstances to link multiple pieces of evidence in order to build credible explanations. In theory development, while the extant forms of theoretical generalization (constructive and contextual) are useful for identifying new solutions for both practical and theoretical concerns, this paper finds that a third form, namely “transposed” logic, is relevant in identifying new control problems that can benefit by adopting the observed unusual solutions.

Within triangulation, while the extant literature endorses the role of literal triangulation in obtaining consistent evidence, including how verifying inconsistent responses helps improve the validity of the obtained evidence, this paper advances two new triangulation approaches that can enrich the extant literature. Within theoretical generalization, while the extant literature deems constructive and contextual forms as “rhetoric”, this paper (1) expands their status to “logic” by clarifying their theoretical purpose and (2) introduces one new form, namely “transposed” logic that helps identify a generalizable range of management control problems that can adopt the observed unusual solution.

The purpose of this paper is to understand if organizations can leverage recovery/continuous improvement (RCI) capabilities and two competencies to mitigate manifest supply chain (SC) disruptions. Specifically, the authors examine how learning from previous experience and SC disruption-orientation affects organizations’ capability to recover/continuously improve once a SC disruption has manifested. In addition, knowing that organizational inertia likely exists during disruptions, the authors examine the mediating effects of routine rigidity on proposed relationships.

To determine how these antecedents impact an organization’s RCI capabilities, the authors collected survey data from 219 procurement managers and analyzed these records using structural equation modeling.

The results indicate that by fostering SC disruption-orientation and developing competencies to learn from previous experience, firms can enhance their RCI capabilities, which in turn improves operational performance. Furthermore, the authors demonstrate how routine rigidity mediates the positive effects these antecedents have on the RCI capabilities construct.

By developing these risk management (RM) tactics and managing routine rigidity, organizations broaden their continuous improvement capability, which enables practitioners to respond to and recover from manifest disruptions. When used in conjunction with other RM tactics, such as inventory and/or redundant capacity, organizations can address an array of disruption scenarios.

Presents two models. Model I deals with some characteristics of a single unit system with a sensing device and two types of repairmen. The unit is attached to a sensing device which completely monitors the operating or non‐operating status of the unit. The regular repairman is always available with the system and inspects the operation of the sensing device. If the device is not working, then an expert repairman is called to the system and the operational status of the unit is now monitored by the expert repairman. It is assumed that the failure of the unit, repair of the regular, expert and the status of the sensing device are stochastically independent random variables each having an arbitrary distribution. Several important results have been derived including profit with some applications. In model II, a two‐unit cold standby system with pre‐inspection is considered. In this model, first the regular repairman inspects every unit that fails to ascertain whether he is able to repair it or not. If he can repair it, he proceeds; otherwise an expert repairman is called. An analytical approach to find the optimum interchanging time of units by giving rest to the operative unit is obtained.

The purpose of this paper is to determine if internal integration, information sharing, and training constitute direct antecedents to organizations’ warning and recovery capabilities. Assuming that organizations periodically face various supply chain risks, the authors intend to show that managers can develop these antecedent competencies in ways that bolster their supply chain risk management (SCRM) capabilities.

To understand the relationships between the antecedents and SCRM capabilities, the authors used Q-sorts and confirmatory factor analysis to develop new warning and recovery measures. The authors then collected survey data from 231 hospital supply managers and analyzed these records using structural equation modeling.

The results indicate that internal integration and training positively affect organizations’ warning and recovery capabilities, in both a direct and indirect manner. The authors also illustrate how managers can leverage their SCRM capabilities to affect operational performance.

These results suggest that by developing antecedent competencies like internal integration and training, firms may bolster their warning and recovery capabilities, and ultimately operational performance of the organization.

The findings provide hospital supply organizations and other inventory management teams with a novel approach to managing an evolving array of supply chain risks. Rather than investing in costly risk management techniques, like inventory stocks, organizations can use internal integration and training to improve their SCRM capabilities.

Schedule instability is a major problem in companies using material requirements planning (MRP) systems. The effectivenesss of using buffer stock to combat nervousness in the master production schedule (MPS) of an MRP system is investigated. An example scenario illustrates the need for caution in using buffer stock for reducing schedule instability. Detailed simulation results are presented which suggest the need for further research to understand the role of buffer stock in achieving stable master production schedules.

A manufacturing planning and control (MPC) system is a major part of the infrastructure used by a firm to enhance its competitive position. Although a clear understanding of the mechanics and benefits of alternative MPC systems exists, very little is known about the relationships between such systems, the strategic environment faced by the user‐firms, and their performance in achieving cost/competitive advantage. Historically, the choice of an MPC system appears to have been made based solely on available in‐house expertise, industry trends, or plain inertia. Reports a summary of the results of a survey conducted to explore empirically the relationship between the environmental characteristics faced by the manufacturing function and manufacturing performance of firms using alternative MPC systems. Presents the results of an analysis of the environment faced by best and worst performers using different MPC systems. The results indicate key linkages between the MPC systems, environment, and performance.

The purpose of this paper is to investigate the potential of NFTs in revolutionizing innovation management and information systems. Innovations done by firms are blatantly used by other firms to develop cheap knock-off. This leads to huge economic loses to the firm investing in research and development activities. Firms are in need of trusted, immutable and verifiable means of storing information which cannot be used by others, even if publically available without their consent. Non-fungible tokens (NFTs) appear to be one such solution to this problem that has recently attracted a lot of investor interest. Using NFTs the information is tokenized and is stored in a secure manner.

Through this scoping review, the authors investigate the influence of NFTs towards the innovation management from the dual aspects of management and information systems. This scoping review is underpinned by the five-stage framework by Arksey and O’Malley. The five stages of Arksey and O’Malley’s framework were used in this analysis to classify the literature through five stages of identifying the initial research questions; locating relevant studies; study selection; charting the data; and compiling, summarizing and reporting the results.

This study suggests that NFTs on the blockchain have significant potential to revolutionize innovation management and information systems. Theoretical frameworks used in investigating the role of digital tokens in blockchain management are mainly based on contracts, diversity theory, portfolio theory and faking likelihood theory. The study reveals gaps in the literature, particularly in the under-researched areas of behavioural psychology and social psychology theories. The appropriate regulation and regulation authority for different types of digital tokens are required. The study also presents archetypes that represent patterns in the current landscape of blockchain tokens, which have significant potential for future research and practical applications.

This study is unique in its approach to assessing the future of NFTs in the field of innovation and information management. While many existing reviews have focused on describing the progress and development of NFTs in the past, this study takes a forward-looking perspective and projects the future potential of NFTs. This innovative approach allows for a deeper understanding of the potential impact of NFTs in various fields such as entrepreneurship, innovation management and tokenomics. Therefore, this study contributes to the literature on NFTs by providing insights and recommendations for future research and practical applications.

This paper aims to perform experimental test on fatigue characteristics of package on package (POP) stacked chip assembly under thermal cycling load. Some suggestions for design to prolong fatigue life of POP stacked chip assembly are provided.

The POP stacked chip assembly which contains different package structure mode and chip position was manufactured. The fatigue characteristics of POP stacked chip assembly under thermal cycling load were tested. The fatigue load spectrum of POP stacked chip assembly under thermal cycling load was given. The fatigue life of chips can be estimated by using the creep–fatigue life prediction model based on different stress conditions.

The solder joint stress of top package is significantly less than that of bottom solder joints, and the maximum value occurs in the middle part of the solder joints inner ring.

This paper fulfils useful information about the thermal reliability of POP stacked chip assembly with different structure characteristics and materials parameters.

Between October and November 2001 the world witnessed the collapse of Enron, a major US publicly traded corporation with global operations. The Enron case highlights the impact corporate failure has on American society and capital markets and underscores the need for better enforcement of regulations and ethical business behavior. This paper discusses the role played by Enron’s senior management, its board of directors, Enron’s auditors, consultants, bankers, Wall Street and the government, in the spectacular rise and fall of this corporate giant. It also examines the impact of Enron’s failure on its employees, the employees of Andersen, and on thousands of ordinary Americans who invested in the stock via their pensions and mutual funds. This paper highlights the conflicts of interest that pervade the financial system and discusses the social and financial impact of a combined business and oversight failure. Students and teachers of finance, corporate governance, and business strategy may be interested in this paper as a pedagogical tool to teach undergraduate finance, business ethics, business strategy, and corporate governance.

The purpose of this paper is to design multiplexers (MUXs) based on ternary half subtractor and full subtractor using carbon nanotube field-effect transistors.

Conventionally, the binary logic functions are developed by using the binary decision diagram (BDD) systems. Each node in BDD is replaced by 2:1 MUX to implement the digital circuits. Similarly, in the ternary decision diagram, each node has to be replaced by 3:1 MUX. In this paper, ternary transformed BDD is used to design the ternary subtractors using 2:1 MUXs.

The performance of the proposed ternary half subtractor and full subtractor using the 2:1 MUX are compared with the 3:1 MUX-based ternary circuits. It has been observed that the delay, power and power delay product values are reduced, respectively, by 67.6%, 84.3%, 94.9% for half subtractor and 67.7%, 70.1%, 90.3% for full subtractor. From the Monte Carlo simulations, it is observed that the propagation delay and power dissipation of the proposed subtractors are increased by increasing the channel length due to process variations. The stability test is also performed and observed that the stability increases as the channel length and diameter are increased.

The proposed half subtractor and full subtractor show better performance over the existing subtractors.