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Article
Publication date: 3 May 2016

Daniela Diaz-Alonso, Mario Moreno-Moreno, Carlos Zuñiga, Joel Molina, Wilfrido Calleja, Juan Carlos Cisneros, Luis Niño de Rivera, Volodymir Ponomaryov, Felix Gil, Angel Guillen and Efrain Rubio

This paper aims to purpose the new design and fabrication scheme of Touch Mode Capacitive Pressure Sensor (TMCPS), which can be used in a wireless integrated resistor, inductor…

330

Abstract

Purpose

This paper aims to purpose the new design and fabrication scheme of Touch Mode Capacitive Pressure Sensor (TMCPS), which can be used in a wireless integrated resistor, inductor and capacitor circuit for monitoring pressure in biomedical applications.

Design/methodology/approach

This study focuses on the design, simulation and fabrication of dynamic capacitors, based on surface micromachining using polysilicon or aluminum films as the top electrode, both structural materials are capped with a 1.5 μm-thick polyimide film.

Findings

The design of microstructures using a composite model fits perfectly the preset mechanical behavior. After the full fabrication, the dynamic capacitors show complete mechanical flexibility and stability.

Originality/value

The novelty of the method presented in this study includes two important aspects: first, the capacitors are designed as a planar cavity within a rigid frame, where two walls contain channels which allow for the etching of the sacrificial material. Second, the electromechanical structures are designed using a composite model that includes a polyimide film capping for a precise pressure sensing, which also protects the internal cavity and, at the same time, provides full biocompatibility.

Details

Microelectronics International, vol. 33 no. 2
Type: Research Article
ISSN: 1356-5362

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Article
Publication date: 10 August 2023

M.Teresa Gil-Muñoz and Félix Lasheras-Merino

Rising damp affects the deterioration and conservation of architectural heritage. Air cavities built next to the base of these buildings on an unsaturated floor can reduce the…

14

Abstract

Purpose

Rising damp affects the deterioration and conservation of architectural heritage. Air cavities built next to the base of these buildings on an unsaturated floor can reduce the damage to foundations and walls due to this. These are passive systems, which are usually designed with no objective data to show their functioning and effectiveness. This is why the authors are presenting this study.

Design/methodology/approach

This study is presented starting with simple field equipment for representative types for a previous cataloguing of cases in Spain. The physical parameters of the air in this research are air speed and evaporation in the cavities and the base, taking the local climate and the particular formal and construction characteristics of each case study as a reference.

Findings

The results of the analysis validate the method and the efficiency of such cavities, whose performance is greater in systems with a variety of features, that is to say, those which work by thermal or wind flow rather than those which only use hygric flow.

Originality/value

This work is novel because there are not in situ experimental works which prove the functioning and effectiveness of these systems.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

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Article
Publication date: 31 May 2019

Ghizlane Arifine, Reto Felix and Olivier Furrer

Although multi-brand loyalty (MBL) in consumer markets has been identified in previous brand loyalty research, empirical studies have not yet explored the facets of its different…

2431

Abstract

Purpose

Although multi-brand loyalty (MBL) in consumer markets has been identified in previous brand loyalty research, empirical studies have not yet explored the facets of its different types. This paper aims to have a deeper understanding of MBL by investigating its different types and facets.

Design/methodology/approach

This study uses a sequential, qualitatively driven mixed-method design consisting of in-depth interviews and supplementary survey research.

Findings

The findings of this study suggest that mood congruence, identity enhancement, unavailability risk reduction and market competition are the most important facets that explains the two types of MBL (complementary-based and product substitutes). Furthermore, the findings show that the family factor can motivate consumers to be multi-brand loyal by adding brands to an initially family-endorsed brand.

Research limitations/implications

This study advances the conceptual foundations of MBL and extends previous research on brand loyalty. Some of the findings may be limited to the economic and cultural context of relatively affluent countries with an abundance of market offers.

Practical implications

Marketing managers gain insights into how to manage brand loyalty and how to transition from MBL to single-brand loyalty.

Originality/value

The study generates novel insights into the facets of different types of MBL.

Details

European Journal of Marketing, vol. 53 no. 11
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 8 May 2018

Ahmed Atef Oussii and Neila Boulila Taktak

The purpose of this paper is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit…

1623

Abstract

Purpose

The purpose of this paper is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit delay.

Design/methodology/approach

This study uses a survey of chief internal auditors from Tunisian listed companies to analyze the extent of coordination between IAFs and external auditors. Data spanning a four year period (2011-2014) was collected for 53 listed companies. Further, regression analysis was used to test the hypothesis.

Findings

Results indicate that greater coordination between internal and external auditors results in timelier financial reporting.

Practical implications

Overall, the study makes several important contributions. Findings provide important insights that an IAF acts as a valuable resource to external auditors. The results should be of interest to managers, external auditors and the Tunisian Financial Market Council.

Originality/value

This paper is one of few studies which have examined the association between internal-external audit coordination and timeliness of audit reports in an emerging market. The study makes a meaningful contribution to the corporate governance literature by investigating the influence of internal audit assistance on the delivery of timely audited financial information to the capital market. Results also have policy implications for Tunisian regulators with respect to the promotion of internal auditing best practices.

Details

EuroMed Journal of Business, vol. 13 no. 1
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 31 August 2012

Ester Gras‐Gil, Salvador Marin‐Hernandez and Domingo Garcia‐Perez de Lema

The purpose of this paper is to examine the relationship between a firm's internal audit function (IAF) and the quality of its financial reporting. Since regulations on corporate…

4388

Abstract

Purpose

The purpose of this paper is to examine the relationship between a firm's internal audit function (IAF) and the quality of its financial reporting. Since regulations on corporate governance were introduced, numerous national and international bodies have emphasized the fundamental role of the IAF in the financial reporting process, especially since it generally leads to higher quality reporting.

Design/methodology/approach

The paper uses questionnaires sent to internal audit directors of Spanish banks.

Findings

Banks with high quality financial reporting have greater collaboration between internal and external auditors in the annual audit. Greater involvement of internal audit in reviewing financial reporting leads to improved quality financial reporting.

Research limitations/implications

Besides the usual caveats of survey research, there are limitations to this study. First, the problem of response bias may exist. Second, the 66 per cent survey response rate may mean that respondents have larger or better‐developed internal audit functions, affording them more opportunity or motivation to respond to the survey. Hence, the results obtained through the survey may not be generalizable to non‐respondents.

Practical implications

The findings are relevant for bank regulators, management, boards of directors, and investors. In the current discussion on transparency, integrity and quality of financial reporting, these findings help define the issues.

Originality/value

Previous empirical studies analyse the quality of financial reporting with actors in the corporate governance mosaic (board of directors, audit committee and external audit), but they do not do so directly with the IAF. This paper extends prior banking literature that analyses quality financial reporting along with other variables, but not internal audit.

Details

Managerial Auditing Journal, vol. 27 no. 8
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 31 May 2022

Mohit Manchanda and Madhurima Deb

Extant literature on business-to-business (B2B) has largely ignored studying multi-homing through a psychological lens. This paper aims to outline the results of three constituent…

469

Abstract

Purpose

Extant literature on business-to-business (B2B) has largely ignored studying multi-homing through a psychological lens. This paper aims to outline the results of three constituent studies, which were designed to reveal potential differences in multi-homers’ versus single-homers’ loyalty behaviors in a B2B and supply chain management (SCM) setting; identify factors that differentiate single-homers and multi-homers in these settings; and examine the relevance and effect of perceived risk on multi-homing behaviors.

Design/methodology/approach

In Studies 1 and 2, the authors used a questionnaire-based survey to capture the perceptions of 503 and 458 SCM experts, respectively. They then deployed AMOS v.21 to perform structural equation modeling. In Study 3, the authors used a mixed-methods approach to interview 18 SCM experts and then applied these insights to a survey with 242 SCM experts.

Findings

Study 1 reveals that multi-homers’ loyalty toward their preferred SP has a weaker effect on willingness to pay premium prices and share-of-wallet than single-homers’ loyalty. Study 2 establishes that several attitudinal factors distinguish multi-homers from single-homers in a loyalty framework. Study 3 concludes that perceived risk dimensions promote multi-homing intention, which in turn promotes multi-homing behavior.

Originality/value

Through empirical investigation, the present research succeeds in establishing that multi-homing is a concern for SPs, deciphering the attitudinal factors that distinguish multi-homers and single-homers in a loyalty framework, and confirming the influence of perceived risk dimensions on multi-homing. Thus, the study has several theoretical and practical implications for B2B services in emerging economies.

Details

Journal of Business & Industrial Marketing, vol. 37 no. 10
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 31 May 2022

Ismail Olaleke Fasanya, Oluwasegun Babatunde Adekoya and Felix Odunayo Ajayi

This paper aims to model the relationship between oil price and stock returns for selected sectors in Nigeria using monthly data from January 2007 to December 2016.

119

Abstract

Purpose

This paper aims to model the relationship between oil price and stock returns for selected sectors in Nigeria using monthly data from January 2007 to December 2016.

Design/methodology/approach

The authors use both the linear (symmetric) autoregressive distributed lag (ARDL) by Pesaran et al. (2001) and non-linear (asymmetric) ARDL by Shin et al. (2014), and they also account for structural breaks using the Bai and Perron (2003) test that allows for multiple structural changes in regression models.

Findings

The results indicate that the strength of this relationship varies across sectors, albeit asymmetric and breaks. The authors identify two structural breaks that occur in 2008 and 2010/2011, which coincidentally correspond to the global financial crisis and the Arab spring (Libyan shutdowns), respectively. Moreover, the authors observe strong support for asymmetry and structural breaks for some sectors in the reaction of sector returns to movement in oil prices. These findings are robust and insensitive when considering different oil proxies. While further extensions can be pursued, the consideration of asymmetric effects as well as structural breaks should not be jettisoned when modelling this nexus.

Originality/value

This study is one of the very few studies that have investigated the sectoral behaviour of stocks to oil price shocks, particularly in Nigeria. This paper contributes to the oil stock literature using the recent technique of asymmetry and also considering the role structural breaks play in the relationship between oil price and stock returns.

Details

International Journal of Energy Sector Management, vol. 17 no. 3
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 5 September 2016

Felix Amoah, Laetitia Radder and Marlé van Eyk

Globally, guesthouses provide an important source of accommodation to visitors and tourists. Surprisingly, research into this sector is rather sparse. The purpose of this paper is…

1970

Abstract

Purpose

Globally, guesthouses provide an important source of accommodation to visitors and tourists. Surprisingly, research into this sector is rather sparse. The purpose of this paper is to examine the dimensions of experience value, determine guests’ perceptions of experience value, analyse the influences of various profile variables on experience value, and investigate the relationship between experience value, satisfaction, and customer behavioural intentions regarding guesthouses in Ghana.

Design/methodology/approach

A quantitative research design was followed. A total of 541 useable questionnaires were received from 650 guests conveniently selected from 51 guesthouses in Ghana. The guesthouses were selected by means of stratified random sampling.

Findings

The results of the study reveal that atmospherics, enjoyment, entertainment, escape, efficiency, excellence and economic value measure guests’ perceptions of experience value. Atmospherics and economic value attracted the highest positive rating while escape had the most negative rating. In addition, the study showed that there is a strong positive relationship between experience value, satisfaction and behavioural intention.

Research limitations/implications

The first limitation relates to the sample. Only the major city from each of four regions was selected for the study. These regions include Accra, Koforidua, Cape Coast and Kumasi. Future research should investigate perceived value provided by guesthouses in the remaining six regions of the country in the quest to generalise the findings. Lastly, the study derived the experience value dimensions from the literature and verified these. While this is not regarded as a limitation, future research could investigate further dimensions of experience value such as novelty, nostalgia and social interaction.

Practical implications

Guesthouse managers could use the outcome of this study as a form of differentiation. Second, managers should take note of the positive relationships between experience value, satisfaction and respondents’ intentions to return to the guesthouse and tell others about their experiences (behavioural intentions). This can strengthen the organisation’s competitive position within the accommodation industry. Finally, the research resulted in a fairly simple instrument guesthouse managers can use to assess their guests’ perceptions of value provided by the guesthouse. It is recommended that guesthouse managers measure guests’ perceptions of value on a regular basis.

Originality/value

Theoretical implications and recommendations following the empirical findings and recommendations are provided. First, defining the concept of value is complex. While the underlying foundation of value as benefits relative to sacrifices (Zeithaml, 1988) remains relevant, affective forms of value should also be considered. This suggests that organisations that focus only on providing benefits may be at a competitive disadvantage. Second, experience value is multidimensional. Seven dimensions, namely atmospherics, enjoyment, entertainment, escape, efficiency, excellence and economic value were shown to contribute to the guesthouse experience. These included emotional factors in addition to the conventional functional factors.

Details

African Journal of Economic and Management Studies, vol. 7 no. 3
Type: Research Article
ISSN: 2040-0705

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Article
Publication date: 1 January 2006

Elia Marzal

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of…

3918

Abstract

Purpose

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

Design/methodology/approach

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

Findings

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

Originality/value

The research contributes to a better understanding of the different legal orders analysed.

Details

Managerial Law, vol. 48 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 28 May 2021

Abdulkadir Madawaki, Aidi Ahmi and Halimah @ Nasibah Ahmad

The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is…

2066

Abstract

Purpose

The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is moderated by senior management support (SMS) in listed companies in Nigerian Stock Exchange (NSE).

Design/methodology/approach

This research is a cross-sectional study, using primary data in the form of a survey sent to 175 listed companies in NSE. A total of 149 questionnaires have been collected and analysed out of which 97 were found to be useful and used in the final analysis.

Findings

The findings indicate a positive and significant relationship between internal audit qualities of work performed, internal control activities, coordination between internal and external auditors and FRQ and this finding was also supported by SMS as a moderator. However, the results show a negative and insignificant relationship between internal audit competency, organisational status and FRQ.

Research limitations/implications

The findings support the assumption with regard to agency theory. The board should support the IAF to serve as an effective monitoring mechanism in minimising opportunistic management actions. Regulators should also ensure adequate structures that will strengthen the organisational status of the internal auditors to perform towards improving FRQ.

Originality/value

The study contributes to the existing literature by assessing the effect of IAF on FRQ as moderated by SMS.

Details

Meditari Accountancy Research, vol. 30 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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