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This chapter provides a detailed account of the comparison-based case study approach and argues that traditional case study approaches should adopt the comparison-based case study model. This study outlines the benefits and drawbacks of the comparative case study design. The penultimate section provides an example of a comparison-based case study to illustrate the virtues and the shortcomings of this mode of research. The chapter concludes with suggestions to aid novice tourism researchers and postgraduate students.

Product performance measurements have been used to explain other business performance variables. The purpose of this paper is to propose that, regarding Mexican consumers, the “comparison-based perceived attribute performance” (CAP) approach is a better predictor of outcomes, such as satisfaction, value and loyalty, compared with the traditional measurement of “non-comparison-based perceived attribute performance” (NCAP). These two forms of assessing attribute-level performance may be considered as different constructs.

Using these two approaches, empirical tests were performed to attribute performance measurement and were conducted on products from two different categories: tequila and liquid dishwashing detergent. Regression analyses were performed using Mexican consumer samples of n=295 and n=239, respectively.

As opposed to NCAP, CAP measurements yielded higher statistical levels of satisfaction, value and loyalty for both product categories. In the case of tequila, factor analysis indicated a clear separation between the two types of measurements, suggesting that they should be considered distinct constructs. However, this was not found for the other product category.

CAP, which has better potential to predict outcomes than NCAP, could have relevant implications in brand positioning assessment and importance-performance analyses.

In this paper, we describe our approach to incorporating the basics of International Financial Reporting Standards (IFRS) into introductory financial accounting courses. Prior survey evidence suggests that IFRS receives little coverage in such courses, with two primary reasons being a lack of available time and insufficient IFRS teaching materials tailored for introductory financial accounting (Zhu, Rich, Michenzi, & Cherubini, 2011). The objectives for our IFRS procedures were to provide all business students with a basic knowledge of IFRS and an understanding of the similarities and differences between U.S. GAAP and IFRS. We utilized an integrated, comparison-based methodology, and developed teaching materials that were incorporated into each chapter discussion through short vignettes, brief examples, and a comprehensive exercise. Evidence from a student survey suggests that a strong majority believe that IFRS coverage is important, and that our procedures contributed to their learning on the topic. Furthermore, the student survey suggested that the comparative nature of our IFRS procedures enhanced understanding of U.S. GAAP. As a result, our procedures provide guidance to accounting instructors looking to introduce students to the basics of IFRS or other complex topics within the time constraints of a crowded course.

Investigates the globalization of franchising through a discussion of the literature on innovation diffusion. Proceeds then to evaluate the globalization of format franchising in 31 countries, drawing data from Arthur Andersen’s multi‐national study. Finds that the USA has the greatest number of franchisors and franchisees, Japan seems to have a different franchise structure when compared to the other countries studied, and Israel is a franchising novice. Presents a number of tables, accompanied by notes of caution on analysing the statistics. Mentions briefly some examples of franchises. Refers the findings back to the literature review to assess how well they match the theoretical descriptions of innovation diffusion. Discusses some elements of franchising, looking at innovation and replication, maturity, collectivism versus individualism, juridical issues and educational differences. Suggests areas for further investigations and outlines the author’s proposed research undertakings.

Introduction: The insurance industry is one of the lucrative sectors of the economy. However, it is volatile because of the large chunk of data generated by the transactions taking place daily. However, every bit of it is responsible for creating market trends for stock investors to predict the returns. The specialised data mining techniques act as a solution for decision-making, reducing uncertainty in decision-making.

Purpose: There are limited studies that have examined the efficiency and effectiveness of data mining techniques across the companies in the insurance industry to date. To enable the companies to take exact benefit of data mining techniques in insurance, the present study will focus on investigating the efficiency of artificial neural network (ANN) and support vector machine SVM across insurance companies of CNX 500.

Method: For predictive models, various technical indicators were considered independent variables, and change in return, i.e. increase and decrease, was deemed a dependent variable. The indicators were transformed from daily raw data of insurance company’s stock values spanning four years. We formed 90 data sets of varied periods for building the model – specifically six months, one year, two years, and four years for selected six insurance companies.

Findings: The study’s findings revealed that ANN performed best for the ICICIPRULI data model in terms of hit ratio. Whereas the performance of SVM was observed to be the best for the ICICIGI data model. In the case of pairwise comparison among the six selected Indian insurance companies from CNX 500, the extracted data evaluated and concluded that there were eight significantly different pairs based on hit ratio in the case of ANN models and nine significantly different pairs based on hit ratio for SVM models.

In some types of industries, the best possible design, in terms of thermal and flow performance, determines the success or failure of the company. This applies, among others, to the sectional elements that form doors, windows or prefabricated building walls. The purpose of this paper is to show the possibilities and limitations of the different response surface methods for optimization in the case where natural convection phenomenon appears inside the sectional structures.

A three-layered wall with air gap is used as a cross-section heat flow model. Response surface algorithms for optimization, which can be found in commercial software, e.g. ANSYS/WORKBENCH, can help to optimize geometrical structure of components to achieve bigger or smaller heat flux value. In this paper, the optimization methodology of the design of experiments (DOE) and different response surface (RS) methods are used.

Optimal results obtained with the use of genetic aggregation, standard RS, Kriging, non-parametric regression and neural network methods are compared with direct CFD and analytical calculations. Different limitations and advantages of the RS methods make individual methods more appropriate for different issues. For a properly defined optimization problem, the heat flux value approximated for the optimal geometry agrees with the direct CFD simulations.

The presented investigations show how to use response surface optimization methods for thermal optimization of the sectional elements and their applications to obtain reliable results.

This paper presents the value of the use of RS methods in CFD-based geometry optimization. The study also shows that the RS optimization methods can approximate thermal properties under natural convection development conditions.

This paper presents a comparison, based on real practical case studies, between the simple analytical BRE-Bailey method (BRE-BM) and the advanced finite element model (FEM) Vulcan for the membrane action of composite slab panels with unprotected secondary beams at elevated temperatures. Both approaches predicted the membrane behaviour of the composite slabs, comprising compressive membrane action around the slabs' perimeter and tensile membrane action in the central span region of the slabs. This paper mainly studies the effects of the orientation of unprotected secondary beams and the boundary conditions on tensile membrane action of composite slab panels. The results show that the application of the BRE-BM is generally restricted by the conservative assumption of the maximum allowable vertical displacement. In contrast, the FEM estimates higher load-carrying capacities as well as providing a full displacement-time relationship throughout the heating of the slabs. For slab panels with unprotected secondary beams with an orientation in the short span, tensile membrane action can be easily mobilised without increasing fire protection to the boundary supporting beams. However, the FEM predictions on the slab capacities and deflections in fire are very sensitive to the continuity of the reinforcement over the protected boundary beams.

The purpose of this paper is to determine whether passing ISO accreditation can effectively enhance business performance, and further to explore the major contributions of ISO accreditation for companies. Although there are some current debates on the effectiveness of ISO9000, for many companies having ISO9000 accreditation is mainly for marketing purposes. However, no company really knows the detailed performance effects of ISO accreditation. In this study, both the Balanced Scorecard (BSC) and Activity Based Costing (ABC) methods are used to compare the direction and strength of each performance indicator for companies that have passed, or not passed, ISO accreditation.

Companies in the manufacturing industry and service industry, with stocks listed in Taiwan's regular stock market and over‐the‐counter stock market, are selected as the research targets. A total of 212 valid questionnaires from the manufacturing industry and 120 from service industries are collected for further analysis of business performance using the BSC method. In addition, ABC measures are used to compare the performance difference through objective financial data.

Through qualitative and quantitative methods, this study develops key measurement indicators along four performance constructs based on the Balanced Scorecard. These include 38 indicators for the manufacturing industry and 32 indicators for the service industry. Through evaluation and comparison, the study shows that the pass of ISO accreditation by an enterprise can enhance its business performance and financial benefits. Higher effects are especially apparent in the manufacturing industry.

This study uses the concept of the BSC to construct performance measurement indicators and to evaluate the business performance of enterprises. In addition, the differences in business performance attributed to the pass or fail of ISO accreditation have been compared through BSC and ABC methods. From the performance analysis, it can clearly analyze the difference displayed by enterprises that have passed or not passed ISO accreditation. These results can be referenced by different industries when performing performance evaluation and strategy making.

The last 60 years have seen Australia and the United Kingdom diverge, both socially and economically. This paper considers how the widening social gap between the two countries is reflected by their respective redistributive systems. The analysis is based upon two microsimulation procedures – one static and the other dynamic – both of which are used to consider the probable distributional effects that would arise if elements of the Australian and UK tax and benefits systems were exchanged. The static microsimulation analysis presented suggests that comparisons based purely upon cross-sectional survey data are affected by population heterogeneity, which tend to overstate the redistributive effect of the Australian transfer system relative to the UK. Nevertheless, the dynamic microsimulations suggest that, on balance, the Australian transfer system is more redistributive than the UK system, and reflects a greater concern for redistribution between households. The UK system, in contrast, reflects a greater concern for redistribution through the life course.

Purpose – A structured comparison, based on underlying social ecological constructs, provides the framework for this preliminary investigation of the commonalities and differences between three emerging approaches to health disparities: community-based participatory research (CBPR), community-focused health outreach (CFHO), and community health promotion programs (CHPP).

Methodology/approach – A conceptual review and preliminary analysis at the macrolevel of major community trends that focus on eliminating health disparity outcomes.

Findings – Each of the three community health approaches share similar purposes using community-focused collaborative efforts, but involve different change agents, levels of partnership, timeframes, social participation, and implementation methodologies.

Research limitations/implications – Additional in-depth literature reviews and meta-evaluations highlighting the contributions of each of the three approaches (CPBR, CFHO, and CHPP) are strongly recommended.

Practical implications – Interested community stakeholders can monitor results and impacts of each of the three approaches within their environments.

Originality/value of paper – Past reviews have concentrated on isolating individual contributing social causes of health disparities. This analysis introduces three emerging trends that currently function within community-based frameworks as potential mechanisms for helping the health disadvantaged.