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Classical mixed formulations of the boundary‐value problem of linear elasticity are reviewed, and a new three‐field formulation is introduced. The formulation is an extension of the classical Hu‐Washizu approach, and takes the form of a non‐standard mixed problem. Convergence of finite element approximations of both the old and new methods are discussed, with an emphasis on their behaviour in the incompressible limit. Conditions for the stability and uniform convergence of the new method are presented, and it is shown that the Pian‐Sumihara basis, when used in the new formulation, leads to a convergent method.

For a partial differential equation with a fourth-order derivative such as the Cahn-Hilliard equation, it is always a challenge to design numerical schemes that can handle the restrictive time step introduced by this higher order term. The purpose of this paper is to employ a fractional splitting method to isolate the convective, the nonlinear second-order and the fourth-order differential terms.

The full equation is then solved by consistent schemes for each differential term independently. In addition to validating the second-order accuracy, the authors will demonstrate the efficiency of the proposed method by validating the dissipation of the Ginzberg-Lindau energy and the coarsening properties of the solution.

The scheme is second-order accuracy, the authors will demonstrate the efficiency of the proposed method by validating the dissipation of the Ginzberg-Lindau energy and the coarsening properties of the solution.

The authors believe that this is the first time the equation is handled numerically using the fractional step method. Apart from the fact that the fractional step method substantially reduces computational time, it has the advantage of simplifying a complex process efficiently. This method permits the treatment of each segment of the original equation separately and piece them together, in a way that will be explained shortly, without destroying the properties of the equation.

This paper aims to argue that the structure of the response to the World Trade Center (WTC) crisis can be characterized as an inter-organizational network and the majority of the activities can be identified as network management.

Using a mixed-method research strategy encompassing in-depth interviews and a sociometric survey, the authors characterize the response as an inter-organizational network and describe significant factors that facilitate the effective functioning and management of an emergency response.

The results provide empirical support for the claim that the management of the WTC response was very different from normal government operations in many respects. However, it was also found that complete detachment of the network-form of organization from bureaucratic hierarchy is not always possible in an emergency response, particularly in terms of leadership and the availability of resources.

The authors argue that bureaucratic leadership exists in political layers and is sometimes needed to provide social value to the general public and promote their engagement. Finally, the authors found evidence that the effectiveness of networks in an emergency response is influenced by certain enabling conditions, such as the severity of events, and suggest some implications for government operations.

This paper presents a methodology to nominate and select improvement projects that are perceived as adding value to customers (both internal and external). The structure of the methodology can be explained in three “stages”. First, the methodology suggests a new way of categorizing improvement opportunities, i.e. reactive‐proactive, to “upgrade” the little Q ‐ big Q categorisation. Then, it develops a roadmap that links performance indicators and improvement projects for both reactive and proactive improvements. Finally, it suggests an algorithm to select the improvement project, where the assessment of to what extent the nominated improvement projects add value to customers relies on the comparison between Overall Perceived Benefits (OPB) and Overall Perceived Efforts (OPE). The improvement project perceived as having the largest impact on adding value to customers receives the highest priority.

The relationship between trustees of pension funds and investment managers has been well recognised in invest mentmanagement practice but studies of trust relationship between them are few. This study explores trustworthiness of investment managers as an important factor for trustees in building and developing trust relationship with the investment managers. Case study research method is used togather and analyse data collected from indepth interviews with the trustees. The major research findings of this study shows that (1) trust is an important factor in the relationship between trustees of pension funds and investment managers; and (2) the key factors of trust worthiness of investment managers are determined by their ability, benevolence, integrity, and openness in communication.

The purpose of this paper is to discuss empirical research examining the impact of International Financial Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful representation.

The research uses a sample of 454 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2008 through 2011. Relevance is measured by predictive value, whereas faithful representation is measured by absolute discretionary accrual as an inverse measure. Board governance is measured by the board of commissioner score whereas IFRS adoption is measured by the percentage of IFRS adopted. The data used in this study are obtained both from Indonesian Capital Market Directory, Indonesian Stock Exchange database, and from company annual reports.

This research found evidence of a positive association of IFRS adoption on the relevance of accounting information quality. With respect to faithful representation, this study proves a positive association after IFRS adoption. This research also found that board governance has a positive impact on accounting information quality after IFRS adoption both in relevance and faithful representation. This result is in line with investor’s expectations that fair value IFRS adoption enhances the relevance of accounting information.

This study provides further evidence on the effect of IFRS adoption and board of governance on accounting information quality using data from Indonesia. Moreover, this study measures and tests both dimensions of earnings quality which are relevance and faithful representation and portrays a complete story about the quality of earnings. This study uses the qualitative characteristics of accounting information as proxies for accounting quality, so that it enriches the accounting literature about the role of accounting standards in financial reporting quality.

The Six Sigma and Lean Production methodologies suggest that creating value for customers is the objective of a production process or an organisation. In the production context, “added value” dominates the discussion about the creation of value to customers. However, “added value” is often only defined conceptually or discussed at a strategic level, and the link between added value and customer value has not yet been well conceptualised. Therefore, the purpose of the paper is to develop a methodology to measure added value in order to complement the existing performance measures in Six Sigma and Lean Production by conceptualising the link between customer value and added value. The conceptual link “confirms” that quality, time, and costs are the elements of added value, which are transformed into a metric to express customer value. The implementation of the metric recommends the adoption of Lean (Six) Sigma and Lean Accounting (Activity Based Costing), which thus implies that “leanness” is an important “feature” of added value.

This paper aims to explain the relationship between product quality, price and convenience with a positive attitude and intention to buy traditional food. In addition, it also aims to explain the role of the product type in moderating the relationship between these variables.

Samples were taken non-randomly, consisting of 500 snack food buyers and 500 restaurant food buyers. Some of the places chosen for sampling include Paragon Mall, Solo Grand Mall, Matahari Mall, Hartono Mall or other places in Surakarta-Indonesia, where people spend time relaxing. Furthermore, multiple structural equations model (multi group SEM) is a statistical method used to explain the relationship between the conceptual variables.

Some of the findings are as follows: before the product as a moderator, price and quality are the variables that influence the positive attitude and the intention to buy, while the convenience is the variable found not affecting both the positive attitude and the intention to buy. After the product type as a moderator, for snacks, the test results indicate that the price, product quality and convenience are the variables that affect the positive attitude but do not affect the intention to buy. For restaurant food, test results indicate that only prices and qualities affect positive attitudes, whereas convenience is found not to affect positive attitudes. Furthermore, only price and quality affect the intention to buy, while convenience is found not to affect the intention to buy.

This paper underlines that the type of product is a moderating variable in the buying behavior process of traditional foods. Regarding its role as a moderator variable, the relationships between variables that are conceptualized can be explained in detail, along with their significance.

This study aims to verify the influence of stakeholders on Disruptive Innovation Disclosure (DID) by using company size as a control variable. DID is measured using the DID index. The authors use panel data regression with the period 2011–2020. Observations were made on 198 companies throughout the year in companies around the world. This study proves that shareholders, customers, suppliers, and company size are dimensions that affect DID. This situation shows that these dimensions have the power to control DID. The average company in the world has provided information about disruptive innovation. The scope of this research is limited to countries that have a visualization network of disruptive innovation collaboration in as many as 15 countries. The value of this study is to portray DID in countries that have disruptive innovation collaborative visualization networks.

Recent reports suggest that employees have concerns about their company’s leadership and ethical environment. Despite more stringent regulations, top executives are continuing to pursue aggressive financial reporting practices by managing earnings. In this study, the authors find that individuals have more significant concerns about the workplace environment when the chief financial officer (CFO) manages earnings that result in personal gain relative to when the CFO manages earnings that benefit other stakeholders (i.e., employees and investors). Further, the authors show that this negative effect of earnings management for personal gain on workplace environment quality becomes more prominent when the control environment is weak and when the CFO possesses accounting expertise. The authors add to the body of academic knowledge on financial reporting, ethical leadership, and the workplace environment. Business practitioners can use our study to inform their decisions, particularly those about financial reporting and managing the workplace environment.