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Illustrates the use of the Bayesian decision‐tree approach in making auditing decisions. First reviews the audit process and shows that the outcomes of auditing decisions depend not only on the courses of action but also on some uncontrollable chance events. Explains the Bayesian decision‐tree approach and the concepts of prior and posterior probabilities and expected values. Also illustrates the framework within which the approach is applicable. Shows how the Bayesian decision‐tree approach can be applied in auditing situations (e.g. substantive testing and the review of other auditor′s work). Finally, suggests some probability results that can be used in other auditing contexts. Offers additional insights into the use of Bayesian methods in auditing and presents auditors with a tool which they can use in making auditing decisions.

Going concern is a fundamental concept in accounting and auditing and the assessment of a firm's going concern status is not an easy task. Several going concern prediction models based on statistical methods to assist auditors have been suggested in the literature. This study explores and compares the usefulness of neural networks, decision trees and logistic regression in predicting a firm's going concern status. The sample data comprise financial ratios for 165 going concerns and 165 matched non‐going concerns. The classification results indicate the potential usefulness of data mining techniques in a going concern prediction context. Further, the decision tree going concern prediction model outperforms the logistic regression and neural network models. Data mining techniques such as neural networks and decision trees are powerful for analysing complex non‐linear and interaction relationships, and hence can supplement and complement traditional statistical methods in constructing going concern prediction models.

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

The purpose of this paper is to study the soot formation and evolution by using this newly developed Lagrangian particle tracking with weighted fraction Monte Carlo (LPT-WFMC) method.

The weighted soot particles are used in this MC framework and is tracked using Lagrangian approach. A detailed soot model based on the LPT-WFMC method is used to study the soot formation and evolution in ethylene laminar premixed flames.

The LPT-WFMC method is validated by both experimental and numerical results of the direct simulation Monte Carlo (DSMC) and Multi-Monte Carlo (MMC) methods. Compared with DSMC and MMC methods, the stochastic error analysis shows this new LPT-WFMC method could further extend the particle size distributions (PSDs) and improve the accuracy for predicting soot PSDs at larger particle size regime.

Compared with conventional weighted particle schemes, the weight distributions in LPT-WFMC method are adjustable by adopting different fraction functions. As a result, the number of numerical soot particles in each size interval could be also adjustable. The stochastic error of PSDs in larger particle size regime can also be minimized by increasing the number of numerical soot particles at larger size interval.

Devotes the entire journal issue to managing human behaviour in US industries, with examples drawn from the airline industry, trading industry, publishing industry, metal products industry, motor vehicle and parts industry, information technology industry, food industry, the airline industry in a turbulent environment, the automotive sales industry, and specialist retailing industry. Outlines the main features of each industry and the environment in which it is operating. Provides examples, insights and quotes from Chief Executive Officers, managers and employees on their organization’s recipe for success. Mentions the effect technology has had in some industries. Talks about skilled and semi‐skilled workers, worker empowerment and the formation of teams. Addresses also the issue of change and the training that is required to deal with it in different industry sectors. Discusses remuneration packages and incentives offered to motivate employees. Notes the importance of customers in the face of increased competition. Extracts from each industry sector the various human resource practices that companies employ to manage their employees effectively ‐ revealing that there is a wide diversity in approach and what is right for one industry sector would not work in another. Offers some advice for managers, but, overall, fails to summarize what constitutes effective means of managing human behaviour.

Libraries worldwide, including Hong Kong, increasingly use social media tools to introduce and promote their services and resources to users. Instagram, in particular, is used to target younger users. This study investigates the effectiveness of Instagram in promoting library services and university students' perceptions of the value of Instagram as a learning support tool.

A major academic library in Hong Kong was chosen for this study. Library users' habits, perceptions, preferences, and views on Instagram's effectiveness as a learning support tool were compared in two age groups. The data were collected using a survey based on the 5E Instructional Model.

Despite the significantly higher frequency of Instagram use by younger students, the results showed that Instagram was probably an ineffective promotion platform for either age group because of low user engagement, relatively neutral perception of Instagram as a learning support tool, and notably low user acceptance of Instagram as a promotional tool.

Studies of student perspectives on various social media tools have increased; however, few have explored the use of Instagram, especially in Hong Kong or Asia. This study provides researchers and librarians with practical insights into current Instagram users' engagement, perceptions, and preferences and their view of its effectiveness as a learning support tool. The study also provides suggestions for improving the current situation.

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

This study incorporates two Chinese cultural variables guanxi (personal relationship) and xinyong (personal trust) with other relational variables that are well defined in the west, i.e. supplier competence, commitment, conflict handling and satisfaction to see how they generate partnership relationship in a sino‐western relationship marketing context.

Research objectives are achieved through a combination of model building, quantitative design, testing of hypotheses using AMOS and analysis of findings. The subject scope is imbedded within cultural impact on relationship marketing in a sino‐western context.

This study finds that Western suppliers must be competent in product knowledge, market development, and adaptation to buyers' requirements to resolve conflicts in order to establish their xinyong with the buyers. Competence allows suppliers to show psychological commitment and establish guanxi with the buyers. It also shows that guanxi has a stronger influence on xinyong than on satisfaction. Suppliers should use guanxi to generate buyer's perception on xinyong whilst maintaining a reasonable level of buyer satisfaction with their products and services. Also, relationship between xinyong and satisfaction is not significant. A buyer's satisfaction on the supplier's product and services does not necessarily mean that this buyer perceives the supplier having xinyong because Chinese mix (up) business with personal relationships together and sometimes they make trade‐off between them!

This relationship study was conducted in a single‐product relationship context within the clothing industry in the PRC environment and therefore, its findings may not be generalised to other industry. Future Chinese relationship study should increase the sample size so as to cover more industries to allow comparison across industries. This is especially valid between a manufacturing and a service‐based industry. A service‐based industry may even emphasize more on guanxi and xinyong because of its intangible aspects! Future research should include the xinyong constructs, the concepts of face and reciprocity. To what extent these important Chinese cultural values affect satisfaction and xinyong have not been determined.

Effective conflict handling skills and guanxi are vital to formulate a xinyong positioning strategy. A supplier must be competent in product knowledge, market development skills, and adapt to a buyer's requirements to resolve conflicts with the buyer to establish xinyong.

This research is an initial attempt to establish the relationship between guanxi, xinyong and partnership relationship and generates a new research area in Chinese relationship marketing.

The purpose of this paper is to examine the impact of two Chinese cultural constructs, guanxi (networks) and xinyong (interpersonal trust) in the burgeoning vegetable supply chains.

Data were collected using a validated survey instrument and 520 usable responses were obtained from vegetable farmers in three main vegetable producing provinces of China.

The findings revealed that farmers' guanxi promotes xinyong and collaboration of buyers. It was also determined that xinyong is the key mediator between guanxi and the two outcomes, loyalty and financial performance of farmers. Additionally, xinyong influences collaboration of the buyer.

This paper offers strategic insights into both academicians and practitioners associated with the vegetable industry regarding enhancement of inter-organisational relationships (loyalty) and financial performance of farmers in China through the embedded concepts of guanxi and xinyong.

Despite its potential importance, relatively little is known about these two concepts especially with respect to supply chains of fresh produce.

The purpose of this paper is to describe two‐ and three‐dimensional numerical modelling of solid oxide fuel cells (SOFCs) by employing an accurate and stable fully matrix inversion free finite element algorithm.

A general and detailed mathematical model has been developed for the description of the coupled complex phenomena occurring in fuel cells. A fully matrix inversion free algorithm, based on the artificial compressibility (AC) version of the characteristic‐based split (CBS) scheme and single domain approach have been successfully employed for the accurate and efficient simulation of high temperature SOFCs.

For the first time, a stable fully explicit algorithm has been applied to detailed multi‐dimensional simulation transport phenomena, coupled to chemical and electrochemical reactions, in fluid, porous and solid parts of a SOFC. The accuracy of the present results has been verified via comparison with experimental and numerical data available in the literature.

For the first time, thanks to a stabilization analysis conducted, the AC‐CBS algorithm has been successfully used to numerically solve the generalized model, applied in this paper to describe transport phenomena through free fluid channels and porous electrodes of SOFCs, without the need of further conditions at the fluid‐electrode interface.