Search results

1 – 10 of 63
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 9 June 2017

Alexander Merz

The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of…

157

Abstract

The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and categorizes it into two broad streams. The first stream encompasses research on the changed use of EBC and the incentives provided. The second stream addresses how firms account for EBC, including the underreporting phenomenon and how it was affected by the mandatory recognition of EBC expenses. I discuss where research delivers unanimous findings versus contradictory results. Using these insights, I make recommendations for further research opportunities in the area of EBC.

Details

Journal of Accounting Literature, vol. 38 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Access Restricted. View access options
Article
Publication date: 19 July 2019

Andreas Ziegltrum, Stefan Emrich, Thomas Lohner, Klaus Michaelis, Alexander Brodyanski, Rolf Merz, Michael Kopnarski, Bernd-Robert Hoehn and Karsten Stahl

This paper aims to address the influence of tribofilms and running-in on failures and friction of gears. The operation regime of gears is increasingly shifted to mixed and…

278

Abstract

Purpose

This paper aims to address the influence of tribofilms and running-in on failures and friction of gears. The operation regime of gears is increasingly shifted to mixed and boundary lubrication, where high local pressures and temperatures occur at solid interactions in the gear contact. This results in strong tribofilm formation due to interactions of lubricant and its additives with the gear flanks and is related to changes of surface topography especially pronounced during running-in.

Design/methodology/approach

Experiments at a twin-disk and gear test rig were combined with chemical, structural and mechanical tribofilm characterization by surface analysis. Pitting lifetime, scuffing load carrying capacity and friction of ground spur gears were investigated for a mineral oil with different additives.

Findings

Experimental investigations showed a superordinate influence of tribofilms over surface roughness changes on damage and friction behavior of gears. Surface analysis of tribofilms provides explanatory approaches for friction behavior and load carrying capacity. A recommendation for the running-in of spur gears was derived.

Originality/value

Experimental methods and modern surface analysis were combined to study the influence of running-in and tribofilms on different failures and friction of spur gears.

Details

Industrial Lubrication and Tribology, vol. 71 no. 8
Type: Research Article
ISSN: 0036-8792

Keywords

Access Restricted. View access options
Book part
Publication date: 31 March 2022

Albattat Ahmad

Abstract

Details

Tourism Risk
Type: Book
ISBN: 978-1-80117-709-2

Access Restricted. View access options
Article
Publication date: 20 November 2024

Maqsood Ahmad Sandhu, Mariam Hamad AlMeraikhi, Asima Saleem and Mariam Farooq

This study explores the determinants of value co-creation in the semi-government hospitals managed by Abu Dhabi Health Services Company (SEHA) and Mubadala in the United Arab…

41

Abstract

Purpose

This study explores the determinants of value co-creation in the semi-government hospitals managed by Abu Dhabi Health Services Company (SEHA) and Mubadala in the United Arab Emirates (UAE).

Design/methodology/approach

The data were collected through a structured survey questionnaire from 1,000 patients attending different healthcare facilities in the UAE. To minimize errors, a pilot study was performed on 50 respondents. The study took the structural equation modelling (SEM) approach, adopting confirmatory factor analysis (CFA), reliability analysis and regression analysis to test the hypothesis.

Findings

This study confirms the substantial influence of communication, relationships, technological enhancement and customized service delivery on the co-creation of value. The findings also confirm in all respects the mediating role of trust in building value co-creation. This sheds light on the ways that healthcare facilities can enhance value co-creation and elevate healthcare services. Notably, the direct and indirect influence of knowing on trust is deemed insignificant in the context of value creation.

Research limitations/implications

The main limitation of this research derives from its coverage of a subject that few empirical studies have targeted before; there were few models to draw on to demonstrate validity.

Practical implications

The research aids healthcare administrators in uncovering the dynamics of interactions between practitioners and patients, facilitating advances in the commitment to co-create value. The comprehensive insights into value co-creation contribute to the development of a versatile knowledge foundation, empowering proactive initiatives in the design of healthcare delivery models.

Originality/value

The uniqueness of this study lies in its expansion of previous research, making clear the effectiveness of various engagements that contribute to value co-creation in healthcare settings. It specifically focuses on semi-government hospitals managed by SEHA and Mubadala in the UAE.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Access Restricted. View access options
Book part
Publication date: 29 April 2020

Jiří Šubrt

Abstract

Details

The Systemic Approach in Sociology and Niklas Luhmann: Expectations, Discussions, Doubts
Type: Book
ISBN: 978-1-83909-032-5

Access Restricted. View access options
Article
Publication date: 5 June 2017

Fabio Cassia, Nicola Cobelli and Marta Ugolini

Previous research has shown that business-to-business (B2B) brand image has positive effects on customer loyalty. However, the results have been inconsistent because they have…

3670

Abstract

Purpose

Previous research has shown that business-to-business (B2B) brand image has positive effects on customer loyalty. However, the results have been inconsistent because they have highlighted that B2B brand image has either direct or mediated effects on loyalty. Drawing on the framework of service transition, this study aims to develop and test a model that reconciles previous findings. This model suggests that goods-related and service-related B2B brand images coexist in customers’ perceptions and impact customer loyalty in different ways.

Design/methodology/approach

A model was developed and estimated using covariance-based structural equation modeling. The data used in the analysis were collected through a survey in the Italian health-care industry, focusing on the relationship between hearing aid manufacturers and audiologists.

Findings

Both goods-related and service-related B2B brand images have positive effects on loyalty. However, while the effects of goods-related image on loyalty are fully mediated by satisfaction, service-related image has both direct and mediated effects on loyalty.

Research limitations/implications

This study reconciles previous work arguing that B2B brand image has either direct or mediated effects on loyalty by focusing on the transition from a goods-oriented logic for branding to service branding. In particular, the analysis focuses on the role of the brand in the co-creation process, suggesting that a service-related brand image reflects the value unfolding over time through co-created experiences. However, additional research needs to be conducted in other industries before the results can be generalized.

Practical implications

The findings provide managers with insights for the co-creation of their B2B brand images. In particular, the results urge managers to integrate the traditional goods-oriented approach to branding with service branding, showing that enriching B2B brand image with service-related aspects will have a direct and positive effect on loyalty. However, brand image cannot be created or changed unilaterally by the firm as it is determined by the customer based on co-creation experiences.

Originality/value

This is the first study to explicitly and separately consider the effects of goods-related and service-related aspects of B2B brand image on loyalty. It also is one of the first studies to apply service logic to B2B branding issues.

Details

Journal of Business & Industrial Marketing, vol. 32 no. 5
Type: Research Article
ISSN: 0885-8624

Keywords

Access Restricted. View access options
Book part
Publication date: 14 December 2023

Robert Kruschel

The United Nations Convention on the Rights of Persons with Disabilities (UN CRPD) (UN, 2006) obliges its signatory states to establish inclusive school systems. Germany ratified…

Abstract

The United Nations Convention on the Rights of Persons with Disabilities (UN CRPD) (UN, 2006) obliges its signatory states to establish inclusive school systems. Germany ratified the document in 2008. This international steering impulse triggered a real “inclusion shock” (Heinrich, 2015, p. 235) when it came into force, because hardly any other country in Europe has worse conditions for implementing the convention than Germany. The school structure with up to nine special schools was called upon to fundamentally changes or adaptations by the CRPD. Since 2008, it has been observed that the various federal states in Germany react very differently to this impulse according to their own development. From an empirical point of view, this raises the question of the concrete “steering” of these inclusion-oriented transformations. The chapter examines the question of how the actors in the school system of the federal state Schleswig-Holstein reacted to this challenge between 2008 and 2014. The focus of the research interest is above all on the collective coordination of action by state and non-state actors in the multi-level system, the intentions of regulatory impulses and the effects of steering efforts in the process of implementing the CRPD. With regard to the implementation of Art. 24 of the CRPD, the “Governance-perspective“ makes it possible to conceive state activities and hierarchical forms of coordination as an integrative component of political regulatory processes, so that the complex mechanisms of influence, the intention to change, steering decisions and steering effects can be examined from an overarching perspective.

Access Restricted. View access options
Article
Publication date: 16 December 2021

Mark Avis and Isaac Levi Henderson

This paper aims to critically evaluate the definition of the brand concept, support the critique with an empirical study and provide a definition to resolve the problems that have…

3100

Abstract

Purpose

This paper aims to critically evaluate the definition of the brand concept, support the critique with an empirical study and provide a definition to resolve the problems that have been identified.

Design/methodology/approach

This paper combines a conceptual critique with empirical research using a sample of 730 journal papers to analyse the scope and number of brand-related concepts in extant literature.

Findings

The brand concept has evolved to become problematic with no clarity of definition. There has been an explosion in the number of brand-related concepts that make the brand concept opaque and unwieldy. Based upon the findings, the authors argue that it is necessary to return to a “label and associations model” of the brand concept to ameliorate these issues.

Research limitations/implications

The empirical research presented examines only 730 papers from a much wider body of brand literature. Nonetheless, it illustrates the fact that researchers and theorists are not talking about the same concept when using the term “brand”.

Practical implications

Practitioners are not being served by academic branding literature because no two researchers appear to be studying the same entity. This prevents a body of research from being built to guide practitioners.

Originality/value

This paper makes an original contribution by combining a conceptual critique and empirical study to examine the problems arising from the absence of an agreed definition of the brand concept and uses this as a foundation for creating a resolution to the problems.

Details

European Journal of Marketing, vol. 56 no. 2
Type: Research Article
ISSN: 0309-0566

Keywords

Access Restricted. View access options
Book part
Publication date: 18 April 2022

Daniel Silander and Oskar Malmgren

Abstract

Details

South Africa’s Democracy at the Crossroads
Type: Book
ISBN: 978-1-80262-927-9

Access Restricted. View access options
Article
Publication date: 13 March 2017

Yuri Seo, Carol Kelleher and Roderick J. Brodie

While extant service-centric research has largely focussed on managerial advantages, few studies have addressed how brand engagement emerges in the broader context of consumer…

1258

Abstract

Purpose

While extant service-centric research has largely focussed on managerial advantages, few studies have addressed how brand engagement emerges in the broader context of consumer lives. The purpose of this paper is to develop a novel intersubjective hermeneutic framework that bridges the socially constructed as well as the individualised meanings of brand engagement in the context of service research.

Design/methodology/approach

This conceptual paper adopts a theory-building approach based on recent developments in the service-centric marketing literature.

Findings

The authors offer a novel theoretical perspective that recognises the intersubjective and phenomenological nature of individual and collective consumer brand experiences, and show how such experiences emerge from socially constructed brand engagement practices using the co-constituting lens of value-in-use.

Research limitations/implications

The proposed conceptual framework invites further empirical and contextual investigations of intersubjective brand engagement in both online and offline contexts.

Originality/value

The contribution of this framework is twofold. First, the authors draw on the intersubjective orientation and hermeneutic framework to provide conceptual clarity in relation to the nature of brand engagement practices, brand experiences, and value-in-use, and discuss their interrelationships. Second, the authors address the nature of meaning ascribed to engagement beyond customer-firm-brand relationships, and discuss why any given consumer’s experience of brand engagement reflects a complex dialectic between socially constructed and individualised brand meanings. In doing so, the integrative framework recognises the interplay between the intersubjective and phenomenological natures of consumer brand experiences, and offers insights as to how these experiences are framed by broader socially constructed engagement practices.

Details

Journal of Service Theory and Practice, vol. 27 no. 2
Type: Research Article
ISSN: 2055-6225

Keywords

1 – 10 of 63
Per page
102050