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Article
Publication date: 27 June 2008

H. Kostakis, C. Sarigiannidis, B. Boutsinas, K. Varvakis and V. Tampakas

This paper aims to present a methodology for activity‐based costing, which combines simulation modeling and association rule mining, one of the core data‐mining techniques. The…

1668

Abstract

Purpose

This paper aims to present a methodology for activity‐based costing, which combines simulation modeling and association rule mining, one of the core data‐mining techniques. The objective of the proposed methodology is to deal with the problem of defining cost drivers.

Design/methodology/approach

Activity‐based costing uses the output produced by the simulation of cost drivers as inputs. As opposed to the integration of the ABC technique with simulation modeling, the possibility of estimating an empirical distribution of the simulated cost drivers does not exist in the proposed methodology. This is achieved with the use of data‐mining techniques and is based on the proposition that, if an association is found between a cost driver, whose estimation or calculation is time‐consuming, and another cost driver, which can easily be estimated or calculated, then the latter can lead to the estimation or calculation of the former.

Findings

The extracted association rules correspond to existing dependencies between the cost drivers.

Originality/value

The paper presents a combined methodology to deal with the problem of defining cost drivers in activity‐based costing. An example of the proposed methodology in healthcare is also presented.

Details

International Journal of Accounting & Information Management, vol. 16 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 29 January 2020

Di Wu, Yong Choi and Ji Li

This paper aims to focus on applications of stochastic linear programming (SLP) to managerial accounting issues by providing a theoretical foundation and practical examples. SLP…

733

Abstract

Purpose

This paper aims to focus on applications of stochastic linear programming (SLP) to managerial accounting issues by providing a theoretical foundation and practical examples. SLP models may have more implications – and broader ones – in industry practice than deterministic linear programming (DLP) models do.

Design/methodology/approach

This paper introduces both DLP and SLP methods. In addition, continuous and discrete SLP models are explained. Applications are demonstrated using practical examples and simulations.

Findings

This research work extends the current knowledge of SLP, especially concerning managerial accounting issues. Through numerical examples, SLP demonstrates its great ability of hedging against all scenarios.

Originality/value

This study serves as an addition to building a cumulative tradition of research on SLP in managerial accounting. Only a few SLP studies in managerial accounting have focused on the development of such an instrument. Thus, the measurement scales in this research can be used as the starting point for further refining the instrument of optimization in managerial accounting.

Details

International Journal of Accounting & Information Management, vol. 28 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 4 September 2017

Christos Salis, Nikolaos Kantartzis and Theodoros Zygiridis

Random media uncertainties exhibit a significant impact on the properties of electromagnetic fields that usually deterministic models tend to neglect. As a result, these models…

158

Abstract

Purpose

Random media uncertainties exhibit a significant impact on the properties of electromagnetic fields that usually deterministic models tend to neglect. As a result, these models fail to quantify the variation in the calculated electromagnetic fields, leading to inaccurate outcomes. This paper aims to introduce an unconditionally stable finite-difference time-domain (FDTD) method for assessing two-dimensional random media uncertainties in one simulation.

Design/methodology/approach

The proposed technique is an extension of the stochastic FDTD (S-FDTD) scheme, which approximates the variance of a given field component using the Delta method. Specifically in this paper, the Delta method is applied to the locally one-dimensional (LOD) FDTD scheme (hence named S-LOD-FDTD), to achieve unconditional stability. The validity of this algorithm is tested by solving two-dimensional random media problems and comparing the results with other methods, such as the Monte-Carlo (MC) and the S-FDTD techniques.

Findings

This paper provides numerical results that prove the unconditional stability of the S-LOD-FDTD technique. Also, the comparison with the MC and the S-FDTD methods shows that reliable outcomes can be extracted even with larger time steps, thus making this technique more efficient than the other two aforementioned schemes.

Research limitations/implications

The S-LOD-FDTD method requires the proper quantification of various correlation coefficients between the calculated fields and the electrical parameters, to achieve reliable results. This cannot be known beforehand and the only known way to calculate them is to run a fraction of MC simulations.

Originality/value

This paper introduces a new unconditional stable technique for measuring material uncertainties in one realization.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 36 no. 5
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 16 December 2019

Chihli Hung and You-Xin Cao

This paper aims to propose a novel approach which integrates collocations and domain concepts for Chinese cosmetic word of mouth (WOM) sentiment classification. Most sentiment…

329

Abstract

Purpose

This paper aims to propose a novel approach which integrates collocations and domain concepts for Chinese cosmetic word of mouth (WOM) sentiment classification. Most sentiment analysis works by collecting sentiment scores from each unigram or bigram. However, not every unigram or bigram in a WOM document contains sentiments. Chinese collocations consist of the main sentiments of WOM. This paper reduces the complexity of the document dimensionality and makes an improvement for sentiment classification.

Design/methodology/approach

This paper builds two contextual lexicons for feature words and sentiment words, respectively. Based on these contextual lexicons, this paper uses the techniques of associated rules and mutual information to build possible Chinese collocation sets. This paper applies preference vector modelling as the vector representation approach to catch the relationship between Chinese collocations and their associated concepts.

Findings

This paper compares the proposed preference vector models with benchmarks, using three classification techniques (i.e. support vector machine, J48 decision tree and multilayer perceptron). According to the experimental results, the proposed models outperform all benchmarks evaluated by the criterion of accuracy.

Originality/value

This paper focuses on Chinese collocations and proposes a novel research approach for sentiment classification. The Chinese collocations used in this paper are adaptable to the content and domains. Finally, this paper integrates collocations with the preference vector modelling approach, which not only achieves a better sentiment classification performance for Chinese WOM documents but also avoids the curse of dimensionality.

Details

The Electronic Library , vol. 38 no. 1
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 14 March 2022

Diego Corrales-Garay, Marta Ortiz-de-Urbina-Criado and Eva-María Mora-Valentín

This paper aims to analyse the open data business models (ODBMs) as a source of knowledge and innovation to generate economic and social value. A framework for understanding ODBMs…

880

Abstract

Purpose

This paper aims to analyse the open data business models (ODBMs) as a source of knowledge and innovation to generate economic and social value. A framework for understanding ODBMs is presented. First, the knowledge structure of the ODBMs literature is identified. Second, a conceptual model for analysing the ODBMs is proposed. And finally, the future trends in ODBMs research are discussed.

Design/methodology/approach

In this paper, co-word analysis is performed to identify the topics related with ODBMs.

Findings

The ODBMs structure of knowledge is articulated in five themes: business model, smart city, business ecosystem, decision-making and innovation. Based on these results, a five-step model for analysing ODBMs is proposed. Finally, a discussion of the future trends of ODBMs focussed on a knowledge management perspective, open data ecosystems and business intelligence is presented.

Originality/value

The paper presents a picture of what, where, for whom and for what ODBMs have been studied and develops a new model to explain the value creation process of ODBMs. Taking a step further, applying the principles and models of knowledge management and business intelligence to ODBMs is also recommended in order to transfer and transform open data into valuable knowledge that can be used for developing apps. In that context, the importance of encouraging collaboration between different agents in the so-called open data ecosystem is presented.

Details

Business Process Management Journal, vol. 28 no. 2
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 20 August 2018

Athanasios Sarigiannidis, Minos Beniakar and Antonios Kladas

This paper aims to introduce a computationally efficient hybrid analytical–finite element (FE) methodology for loss evaluation in electric vehicle (EV) permanent magnet (PM…

112

Abstract

Purpose

This paper aims to introduce a computationally efficient hybrid analytical–finite element (FE) methodology for loss evaluation in electric vehicle (EV) permanent magnet (PM) traction motor applications. In this class of problems, eddy current losses in PMs and iron laminations constitute an important part of overall drive losses, representing a key design target.

Design/methodology/approach

Both surface mounted permanent magnet (SMPM) and double-layer interior permanent magnet (IPM) motor topologies are considered. The PM eddy losses are calculated by using analytical solutions and Fourier harmonic decomposition. The boundary conditions are based on slot opening magnetic field strength tangential component in the air gap in the SMPM topology case, whereas the numerically evaluated normal flux density variation on the surface of the outer PM is implemented in the IPM case. Combined analytical–loss evaluation technique has been verified by comparing its results to a transient magnetodynamic two-dimensional FE model ones.

Findings

The proposed loss evaluation technique calculated the total power losses for various operating conditions with low computational cost, illustrating the relative advantages and drawbacks of each motor topology along a typical EV operating cycle. The accuracy of the method was comparable to transient FE loss evaluation models, particularly around nominal speed.

Originality/value

The originality of this paper is based on the development of a fast and accurate PM eddy loss model for both SMPM and IPM motor topologies for traction applications, combining effectively both analytical and FE techniques.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 37 no. 6
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 1 November 2011

Hara Kostakis, George Boskou and George Palisidis

This paper seeks to demonstrate an application of a methodology, which is based on the integration of three techniques, with the purpose of modelling activity‐based costing (ABC…

4832

Abstract

Purpose

This paper seeks to demonstrate an application of a methodology, which is based on the integration of three techniques, with the purpose of modelling activity‐based costing (ABC) in restaurants. The proposed methodology serves as a tool for effectively computing values of cost drivers in the restaurant industry, as well as making accurate cost estimations.

Design/methodology/approach

The methodology is based on the integration of three techniques: simulation modelling, association rule mining (ARM) and ABC. Simulation modelling is used to model process variability and produce a range of cost values, instead of a point estimate of the cost, by generating a range of values for the simulated cost drivers. The advantage of the proposed methodology lies on the effective utilization of ARM in the ABC model; it extracts dependencies between a cost driver, whose estimation is time‐consuming, with another cost driver, which can easily be calculated. These associations can assist the estimation of the empirical distributions of those cost drivers, which were difficult to calculate.

Findings

The extracted associations verify the hypothetical relations between the cost drivers. The output produced is more precise values of the cost drivers that are included in an ABC model and were difficult to estimate. More accurate cost estimate means better pricing decisions for the restaurant managers.

Originality/value

The proposed methodology is an innovative technique that provides more accurate accounting information in the restaurant industry.

Details

Journal of Modelling in Management, vol. 6 no. 3
Type: Research Article
ISSN: 1746-5664

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Article
Publication date: 13 January 2012

Thomas Kwong, Daisy Fok, Kern Kwong and Lillian Fok

Accumulators are cutting‐edge stock derivative investments that have been the subject of much controversy in Hong Kong over the past year. Accumulators are exotic options composed…

292

Abstract

Purpose

Accumulators are cutting‐edge stock derivative investments that have been the subject of much controversy in Hong Kong over the past year. Accumulators are exotic options composed of a full year of daily long up‐and‐out call options and short up‐and‐out put options. Because accumulators are so new, the understanding of accumulators is currently very limited. This paper attempts to characterize and understand the properties of this fairly unknown and new stock derivative investment.

Design/methodology/approach

The study analyzed and characterized accumulators based on observations from past history of 11 stocks of the Hang Seng Index. Using historical stock data covering from January 3, 2006, and onward, the profit and loss for each accumulator contract was calculated.

Findings

Through the research it is understood that the profit and loss of accumulator contracts depends primarily on the following factors: knockout percentage, discount percentage, variability of the underlying stock, and the overall market trends, among other factors.

Originality/value

This pioneer simulation is an empirical exploratory post factum study that gives researchers and practitioners further insight how to formulate a risk neutral pricing model for accumulators in the future.

Details

Journal of Asia Business Studies, vol. 6 no. 1
Type: Research Article
ISSN: 1558-7894

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Article
Publication date: 25 May 2023

Dorothea Kossyva, Georgios Theriou, Vassilis Aggelidis and Lazaros Sarigiannidis

This study aims to explore talent retention in knowledge-intensive industries by investigating the mediating processes between the existence and application of human resource…

2640

Abstract

Purpose

This study aims to explore talent retention in knowledge-intensive industries by investigating the mediating processes between the existence and application of human resource management (HRM) and employee turnover. Toward this end, drawing on the conservation of resources and job demands–resources theories, a three-dimensional model is examined, which includes the relationship between HRM, knowledge management (KM) and change management (CM), as well as their relationship with employee engagement and employee turnover intention.

Design/methodology/approach

The proposed research model has been studied with a sample of 168 talented employees in over six European countries, using a quantitative approach, involving the structural equation modeling method. All data were gathered by a multidimensional questionnaire via prolific, an academic crowdsourcing platform.

Findings

Results indicated that knowledge-intensive services firms may achieve higher talent retention through the interaction of HRM with KM and CM practices, which may lead to enhanced employee engagement.

Research limitations/implications

Possible limitations of the study include the relatively small sample size, the self-rate questions for the collection of data and the use of cross-sectional data.

Practical implications

To retain their talented employees, organizations should identify ways to improve their HRM, CM and KM practices. In addition, HR practitioners ought to include their talented employees in all organizational change and KM processes and create mechanisms that successfully support knowledge acquisition, creation, sharing, retention and codification.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine various factors of retaining talented employees in knowledge-intensive services. Furthermore, the study took place in six European countries, i.e. UK, Poland, Italy, Germany, Portugal and Greece, where the research on talent retention is very limited.

Details

Journal of Knowledge Management, vol. 28 no. 2
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 2 January 2025

Vasileios Georgiadis and Lazaros Sarigiannidis

The purpose of this paper is a selective introduction of specific underlying principles of Epictetan Stoicism in change management, aiming to mitigate resistance to change and…

19

Abstract

Purpose

The purpose of this paper is a selective introduction of specific underlying principles of Epictetan Stoicism in change management, aiming to mitigate resistance to change and achieve positive outcomes through redefining the perception of change by both its agents and recipients.

Design/methodology/approach

The applied methodology included locating, distilling and extracting selected philosophical fragments, coherent in terms of contextualisation with the field of management and paralleling their content with organisational, strategic and wider social and political objectives, to provide an interdisciplinary enriched perspective on managing resistance to change in any area.

Findings

The selective combination of Epictetus’ Stoic philosophy with change management literature, focusing on resistance to change, contributes as a beneficial strategic choice, multiplying the available alternatives, not only in managing resistance to change but also in a more general sense.

Practical implications

Selectively introducing Epictetan Stoic philosophical ideas into the behavioural response of resistance to change could clarify and improve communication to avoid crises and conflicts, as well as extend Epictetan Stoic wisdom to the wider community, beyond organisations and institutions. Although the hyper-competitive, globalised market seems to contradict the tempered Stoic philosophy, from which they radically differ, this research highlights strong points of relational relevance that could facilitate overcoming resistance to change with a much wider impact.

Originality/value

Epictetus’ Stoic philosophy is already widely deployed in management, but in this project, to the best of the authors’ knowledge, it is selectively cross-discussed for the first time with the theory and practice of resistance to change as a pilot intellectual platform, identifying personal perception and distinction as the primary cognitive compass in the organisational and managerial realm, so that the upcoming change projects would mitigate resistance to change.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

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