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Article
Publication date: 1 January 1974

A.F. BREWER

THIS IS a brief for purity, quality and prevention of contamination. It is applicable both to the product being processed as well as the lubricants for the processing machinery…

45

Abstract

THIS IS a brief for purity, quality and prevention of contamination. It is applicable both to the product being processed as well as the lubricants for the processing machinery. Meat processing is one of the most automated industries. It is virtually fully mechanized and so completely integrated that the production line from the killing pens to the packaged edibles is a fantastic example of cost reduction. Give credit, however,

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Industrial Lubrication and Tribology, vol. 26 no. 1
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 28 September 2012

Valentini Kalargyrou, A.K. Singh and Anthony F. Lucas

The purpose of this paper is to estimate the effects of onsite restaurant business volume on slot machine gaming volume at a Midwestern racino property. The results provide…

541

Abstract

Purpose

The purpose of this paper is to estimate the effects of onsite restaurant business volume on slot machine gaming volume at a Midwestern racino property. The results provide management with critical estimates for use in determining the overall value of the restaurant space. Additionally, operators are able to examine whether it makes sense to operate restaurants at a loss, based on the notion that the dining outlets are contributing to gaming volumes.

Design/methodology/approach

Time series multiple regression analysis is used to analyze daily performance data, providing an estimate of the change in the dollar amount of slot wagers resulting from a one‐unit increase in the dollar value of restaurant sales.

Findings

The theoretical model advanced herein explained 81 percent of the variation in the aggregate, daily dollar value of slot wagers. A one‐dollar increase in the variable representing overall restaurant sales produced a $91 increase in slot wagers (or $7.44 in slot win).

Research limitations/implications

Regression analysis does not prove cause and effect. The result was produced from a single data set. Operators are encouraged to examine their own data via the method and model advanced herein.

Practical implications

The results provide management an opportunity to examine whether the slot win associated with the restaurant operations exceeds the operating losses incurred by the restaurants, and, if so, by how much.

Originality/value

This is the first study to examine empirically the relationship between restaurant and gaming business volumes at a racino. Specifically, no published study includes statistically derived estimates of the impact of changes in on‐site restaurant volume on a racino's slot wagering volume.

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International Journal of Contemporary Hospitality Management, vol. 24 no. 7
Type: Research Article
ISSN: 0959-6119

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Abstract

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Innovations in Science Teacher Education in the Asia Pacific
Type: Book
ISBN: 978-1-78190-702-3

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Article
Publication date: 12 April 2013

Sarah Tanford and Eunju Suh

Casinos offer a variety of dining experiences to appeal to the tastes of different customers. The aim of this paper is to investigate the indirect impact of dining by restaurant…

1189

Abstract

Purpose

Casinos offer a variety of dining experiences to appeal to the tastes of different customers. The aim of this paper is to investigate the indirect impact of dining by restaurant type on gaming by worth segment.

Design/methodology/approach

Data from two hotel‐casinos were analyzed using time series regression analysis. Variables representing restaurant covers at steakhouse, buffet and casual dining venues were used to predict slot coin‐in for five customer worth segments.

Findings

Steakhouse dining was a significant predictor of slot coin‐in for high worth players, buffet and casual dining were related to low‐worth gaming volume, whereas medium‐worth players were impacted by a range of dining options.

Research limitations/implications

Regression analysis does not imply causality, and the results may not hold for other casino properties or sample time periods.

Practical implications

The findings have implications for the optimal restaurant mix at casinos and the types of offers that are given to different customer worth segments. This study also helps casino operators evaluate the profitability of each type of restaurant they operate.

Originality/value

The research fills a gap in the casino literature by segmenting customers using the same metric as casino operators, namely gaming worth. It provides new insight into indirect dining‐gaming relationships by investigating different restaurant types.

Details

International Journal of Contemporary Hospitality Management, vol. 25 no. 3
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 14 December 2021

Rafael Figueira Alves, Julio Vieira Neto, Daniel Luiz de Mattos Nascimento, Flavio Ezequiel de Andrade, Guilherme Luz Tortorella and Jose Arturo Garza-Reyes

The purpose of the paper is to perform a review and analyze the literature on lean accounting (LA) to develop insights into how LA research is developing, offering a critique of…

1302

Abstract

Purpose

The purpose of the paper is to perform a review and analyze the literature on lean accounting (LA) to develop insights into how LA research is developing, offering a critique of the research to date and underlining future research opportunities.

Design/methodology/approach

The research uses a structured literature review (SLR) to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions.

Findings

Findings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the generally accepted accounting principles (GAAP).

Practical implications

The paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research.

Originality/value

The paper contributes to lean manufacturing literature by providing a comprehensive SLR of articles regarding LA. Also, the paper serves as a basis for developing future research agendas in management accounting practices for lean organizations.

Details

The TQM Journal, vol. 34 no. 6
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 4 November 2014

Eunju Suh and Matt Alhaery

This paper aims to, considering the potential to generate additional revenue from cross-gamers, identify variables predicting predominant slot-players’ propensity to play table…

802

Abstract

Purpose

This paper aims to, considering the potential to generate additional revenue from cross-gamers, identify variables predicting predominant slot-players’ propensity to play table games, as well as predominant table-game players’ propensity to play slots (cross-game play). Casino marketers often promote cross-game play through game lessons and coupons for game trial.

Design/methodology/approach

Logistic regression analysis was performed on the player data provided by a destination hotel casino on the Las Vegas Strip. Furthermore, the authors described how to estimate propensity scores, the probability of cross-game play, at the individual level, using a logistic regression equation.

Findings

Comparisons of cross-gamers versus non cross-gamers indicated that the amount of play and gaming values of cross-gamers were much higher than those of slot-only players. The results of a logistic regression analysis show that a player’s cross-gaming propensity can be predicted using gaming-related behavioral data. More specifically, cross-gaming propensities were associated with the frequency and recency of casino trips, the amount of money won or lost in gaming, player values to the casino, the duration of play and the length of a customer–casino relationship.

Research limitations/implications

It is recommended that future research apply the model tested herein to other samples and investigate other predictor variables to develop a better predictive model for cross-game play.

Practical implications

The findings and the model introduced herein could help casino marketers identify players with cross-gaming propensity and develop more targeted strategies for customer-relationship management and database marketing.

Originality/value

This study is the first attempt to estimate the cross-gaming propensity at the individual level and offers detailed guidance on how to use the propensity scores for targeting specific customers.

Details

International Journal of Contemporary Hospitality Management, vol. 26 no. 8
Type: Research Article
ISSN: 0959-6119

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Book part
Publication date: 29 September 2015

Neville Clement, Terence Lovat, Allyson Holbrook, Margaret Kiley, Sid Bourke, Brian Paltridge, Sue Starfield, Hedy Fairbairn and Dennis M. McInerney

Evaluation of research is a core function of academic work, yet there has been very little theoretical development about what it means to ‘know’ in relation to judgements made in…

Abstract

Evaluation of research is a core function of academic work, yet there has been very little theoretical development about what it means to ‘know’ in relation to judgements made in examination of doctoral research. This chapter addresses the issue by reflecting on findings from three projects aimed at enhancing understanding of doctoral examination. In order to progress understanding about knowledge judgements in the doctoral research context, the chapter draws on two key contributions in the field of knowledge and knowing, namely, Habermas’ cognitive interests and Chinn, Buckland and Samarapungavan’s notion of epistemic cognition. It examines the common ground between the two bodies of theory, drawing illustratively on empirical work in the field of doctoral examination. The comparison of the Habermasian theory of cognitive interests with Chinn et al.’s notion of epistemic cognition led to the conclusion that there were areas of overlap between the two conceptual schemas that could be utilised to advance research into doctoral examination in higher education. Habermas’ cognitive interests (which underpin his ways of knowing theory) offer a conceptual lens that facilitates analysis of the interaction of ontological and epistemic components of knowledge production. Chinn et al.’s notion of epistemic cognition allows for finer grained analysis of aspects of the cognitive work involved in knowledge rendition. This work is particularly pertinent in an era that sees the boundaries of the disciplines being challenged by the need for new perspectives and cross-disciplinary approaches to solving complex problems.

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Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-78560-287-0

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Article
Publication date: 1 May 1973

In order to reflect the increasing influence of the drum industry on British packaging, the Association of Steel Drum Manufacturers has decided to broaden its sphere of…

13

Abstract

In order to reflect the increasing influence of the drum industry on British packaging, the Association of Steel Drum Manufacturers has decided to broaden its sphere of activities: it will now represent the interests of manufacturers of plastics drums. As a result the new title is The Association of Drum Manufacturers. The ADM will also represent the interests of its members on such subjects as UK and EEC legislation, and on national and international packaging standards. The offices will remain at 115 High St., Godalming, GU7 1AQ, Surrey.

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Pigment & Resin Technology, vol. 2 no. 5
Type: Research Article
ISSN: 0369-9420

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Article
Publication date: 17 May 2013

Patxi Ruiz‐de‐Arbulo‐Lopez, Jordi Fortuny‐Santos and Lluís Cuatrecasas‐Arbós

The purpose of this paper is to identify the shortcomings of traditional cost accounting techniques in lean companies and then it seeks to analyse the validity and convenience of…

10355

Abstract

Purpose

The purpose of this paper is to identify the shortcomings of traditional cost accounting techniques in lean companies and then it seeks to analyse the validity and convenience of value stream costing (VSC) as a tool in a company that has adopted some concepts of lean manufacturing.

Design/methodology/approach

The paper reviews the relevant literature in order to discuss the deficiencies of costing methods in lean manufacturing. It evaluates the requirements of VSC and provides a concrete illustration of VSC in the continuous improvement process of a point of sales terminal assembly line.

Findings

The paper evidences the possible mistakes of cost accounting. The necessity and validity of VSC in lean manufacturing are presented, followed by a case example. In order to make continuous improvement decisions, VSM, VSC and box score offer complete information on the performance of the value stream.

Research limitations/implications

Although accompanied by an application on a real case study, this is not an empirical investigation on the adoption of VSC.

Practical implications

VSC requirements agree with the fundamentals of lean management. Therefore, VSC is a valid tool for lean companies, although the applicability depends on the maturity of the lean implementation.

Originality/value

This paper contributes to the lean accounting literature because the management accounting literature still lags behind the lean transformation. This is one of the first papers on VSC in relevant journals and the first one to combine VSC and box scores with value stream mapping. The paper will be useful to academics involved in new accounting systems but also to practitioners who are implementing lean manufacturing.

Details

Industrial Management & Data Systems, vol. 113 no. 5
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 13 April 2015

Andreas Myrelid and Jan Olhager

The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing…

3190

Abstract

Purpose

The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing technology (AMT).

Design/methodology/approach

The paper compares lean accounting and throughput accounting with the traditional accounting system the company is using today. The authors investigate the differences between the three alternative approaches and use a case study approach to illustrate the effects of applying different modern accounting approaches in a complex manufacturing setting.

Findings

Pair-wise comparisons of the three approaches provide some interesting cost information as to the role of bottlenecks and value streams.

Research limitations/implications

The specific results of this study are limited to the case company, but can hopefully contribute to further research on how to combine lean and throughput accounting for mixed manufacturing environments, involving both value streams and bottlenecks.

Practical implications

Lean and throughput accounting provide other perspectives on cost information to traditional accounting, and can therefore be used in combination. The authors identify some issues and challenges involved in using lean accounting and throughput accounting in an AMT company.

Originality/value

This paper contributes with a comparison of traditional, lean, and throughput accounting in a specific industrial setting characterized by AMT and complex manufacturing.

Details

Industrial Management & Data Systems, vol. 115 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

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