Search results

Fire is often the dominant design criterion for aluminium structures. Present design rules for aluminium constructions in fire neglect both the decrease in susceptibility to local buckling and the effects of creep, that are intrinsic to aluminium. They may therefore either overestimate or underestimate the temperature of failure, depending on the load and exposure period. As part of a larger research program aimed at remedying this situation, the present paper reports the results of an experimental study on 28 aluminium SHS members of alloy AA6060-T66 loaded in bending, with different cross-sections, temperatures, and rates of heating. The experimental set-up employs an electric heating tube or ‘sock’ on the inside of the specimen as well as heated supports and load application point, which give a high degree of control of temperature in time.

Work-from-home (WFH) gained ground with COVID and will now continue to be a part of India’s future of work. Under WFH information and communication technologies (ICT) media become the primary/sole mode of communication for employees, which holds several implications for employers and employees. Therefore, this study aims to investigate the impact of ICT media characteristics and usage frequency on multiple WFH outcomes. Specifically studied was ICT media’s ability to support synchronicity or coordinated behaviours of individuals working together.

This work examined the effect of ICT media’s synchronicity-supporting ability and usage frequency on WFH employees’ need for competence and relatedness satisfaction, thereby wellbeing and preference to WFH. Data from 301 white-collar employees of varied manufacturing and services organizations of India was analysed via partial least squares structural equation modelling.

Achieving more synchronicity by frequently using ICT media that can better facilitate coordinated behaviours did not directly influence WFH employees’ feeling of belongingness (need for relatedness) or wellbeing. It did, however, positively affect their feeling of effectance (need for competence) and thereby wellbeing. However, unexpectedly, it negatively influenced preference to WFH more often.

This study has uniquely combined media synchronicity and self-determination theories to investigate the implications of a work practice on employee wellbeing and preferences. Also, an extensible media evaluation parameter was created that encompasses the characteristics and usage frequency of a set of ICT media.

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 examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards.

Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analyzed. Data from the German Frankfurt Stock Exchange are used to resolve the difficulty in comparing accounting standards across different markets and countries with different institutional factors and corporate governance issues. The unique feature of dual listing in the German Frankfurt Stock Exchange allows firms listing shares under the Prime Standard to report in accordance with either the US GAAP or the IAS/IFRS before the IFRS adoption by the European Union in 2005. Strong legal enforcement in Germany ensures that reporting under each standard is in close compliance to the standard under comparison. Extending extant IFRS vs US GAAP EM research with discretionary accruals, this research contributes to a more comprehensive understanding by also examining EM through deferred tax expense and EM through research and development investment.

The findings reveal that EM through research and development investment is significantly higher for the IAS/IFRS firms. Similar to prior findings, EM through accruals is not found to be significantly different between US GAAP and IAS/IFRS firms.

The findings of this study advance the understanding of differences between US GAAP and IFRS with data from Germany where legal enforcement of standards is strong. In particular, this study reveals that principles-based standards with imprecise rules like IAS/IFRS may encourage structured management due to the expectation of error costs and compliance uncertainty. The results inform regulators considering IAS/IFRS adoption. In addition, this research highlights the importance of considering real EM in US GAAP vs IAS/IFRS studies.

The purpose of this paper is to determine which factors influence the choice to adopt subsidized multi-peril crop insurance (MPCI) in the Netherlands and whether prior hail insurance uptake is one of the determinants of MPCI adoption. In addition, it is analyzed whether subsidized MPCI has reduced disaster relief spending.

Cross-sectional survey with 512 respondents using a stratified design comprising MPCI adopters and non-adopters sampled from the Dutch national census data base. The national census, including information on subsidized MPCI adoption from 2010 up to and including 2015, was supplemented with information on (prior) traditional market-based hail insurance uptake, and other underlying determining factors were elicited. Logistic regression analysis was used to determine which factors influence the choice to adopt MPCI.

Analysis of MPCI adoption reveals that subsidized MPCI mainly substituted for market-based hail insurance uptake up to now. Growers who did not insure against hail in the past were hardly reached. Approximately, three-quarter of MPCI adopters insured hail prior to market introduction of MPCI. In the arable sector, MPCI adoption was 2.89 (p<0.01) more likely for prior hail insurance adopters compared to non-adopters, while it was 9.67 (p<0.01) more likely in the fruit sector.

In the arable sector, it is expected that MPCI uptake in the coming years will reach more prior non-adopters of hail insurance as demand is expected to increase. Prior hail insurance adopters in the arable sector can be seen as the early MPCI adopters. In the fruit sector, adoption rates are already at a relative high level and a further significant increase by targeting non-adopters of hail insurance is not likely.

Governmental support has crowded out to some extend traditional market-based hail insurance in the Netherlands. Since the Common Agricultural Policy of the European Union is creating more momentum to subsidize crop insurance more member states with a long history of a mature hail insurance market may be confronted with similar crowding-out effects.

This study proposes a conceptual model to comprehensively understand how sports fans perceive and accept smartphones and applications in a sport consumption context by developing a series of propositions. Theoretically based on the Technology Acceptance Model (TAM) and the Sport Website Acceptance Model (SWAM), this study provides fundamental groundwork to better conceptualise sports fans' decision making processes involving the latest technology used to consume sport.

For various reasons many organisations are currently introducing the new ways of working (NWW). By now, this occurs on such a large scale, that it becomes relevant to investigate whether the new way of working leads to the best way of working: are the measurements taken by NWW really resulting in pursued outcomes? NWW claims to make working more effective, efficient but also more enjoyable for the organisation as well as the employee (Bijl, 2007). In practice, it seems that more pragmatically reasons lead to changes in the way of working. In many cases this concerns the elimination of fixed workplaces, combined with the possibility to work from home or elsewhere, facilitation of working with new ICT, and establishing an organisational culture which aims at employee autonomy and goal attainment.

To answer the question whether the NWW approach offers sufficient tools to provide effective solutions for occurring objectives, we compare NWW with a scientifically established construct regarding work design: Sociotechnical systems (STS) (Kuipers et al., 2010). We chose STS not only because it is a comprehensive approach to work design (all aspects of managing and organising are addressed), but also because the ambition is similar to NWW. STS considers, next to the ‘quality of the organisation’ (which is central to most work design approaches), also the ‘quality of work’ and ‘quality of employment relationships’ as outcome criteria. With incorporating the latter two, STS distinguishes itself from many other work design approaches and fits to the philosophy of NWW as mentioned above. Important foundations for the NWW approach are the quality of work as well as the willingness to organise teamwork.

The comparison of NWW and STS reveals as most important finding that the NWW approach misses a coherent theoretical foundation for the design of organisations. NWW focuses on loose aspects of organisations, like workspace, work design, management, organisational culture and competences. This is also evident in the scientific research focused on NWW: many studies examine the impact of a specific measure (e.g. introduction of flexible workspaces) on specific aspects of the organisation (e.g. social cohesion). Due to the lack of a work design approach no framework exists to test whether the introduction of NWW fits to the organisation and how work is organised and divided. It is our statement that NWW can only be effective once a good theoretical foundation is provided for NWW and once a clear work design approach is deducted.

Simultaneously, the NWW practices provide so many relevant practical experiences on skills and information underlining the potential of STS. Currently, STS mostly is focused on work in industrial organisations. STS and NWW have the potential to mutually extend each other, while tools may be developed with which new ways of working lead to the best way of working for organisations.