Search results

This paper describes a research and development effort on a GIS‐based pipeline planning system (GIS‐based PPS). Research was first conducted to identify the aspects of pipeline planning and pipeline network design that could benefit from a computer assisted approach, and the recent advancements in information technology. This paper describes a cohesive computer environment that integrates the hydraulic analysis and geographic information processing with a graphic user interface (GUI), in order to improve the effectiveness of pipeline design functions. An interactive system prototype was implemented and is currently being applied in real‐world pipeline network planning and design for municipal and industrial water conveyance.

This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.

The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.

The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.

This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.

Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.

Supply chain quality management (SCQM) has gained less attention in the Arab world, and there is a clear dearth in existing research on this topic, particularly in service organizations. Therefore, the purpose of this paper is to propose a conceptual framework for investigating the impact of SCQM and associated indicators on organizational performance (OP).

Empirical data have been collected through a survey distributed to a sample of major telecom companies in United Arab Emirates (UAE). To test the conceptual framework, structural equation modeling (SEM) has been used to analyze the data collected from 248 respondents of telecom companies.

The empirical data showed that SCQM practices are significantly correlated with innovation and operations performance. Statistical analysis through SEM also revealed that customer satisfaction has highest direct impact on OP.

External factors (government regulations, policies and culture) also affect the SCQM practices. Hence, future work should incorporate these parameters as well.

This is a contribution to the continuing research into SCQM, giving supply chain managers and designers a practical way for measuring and implementing SCQM practices across service supply chains.

The contribution of this research, through successive stages of data collection, measurement analysis and refinement, is a set of reliable and valid framework that can be subsequently used in conceptualization and measuring quality of service supply chains.

A major transformation in retail logistics over the few years is backed by enormous improvements in internet technologies. It is now easy for e-retailers to entertain delivery progression, or consumers can share use-experience with future customers and thereby reducing information asymmetry. The purpose of this paper is to investigate the effect of different signals on consumer behavior in the presence of information asymmetry, in the context of online group buying (OGB) markets in China.

Based on the lemon market theory (LMT) and signaling theory, the study develops a research model of the OGB consumers’ context in China, which is validated using data from an online survey. A total of 528 responses are used for data analysis applying structural equation modeling technique.

The findings of the study show that perceived vendor quality (PVQ) and perceived product quality (PPQ) have significantly positive effects on intention to purchase from OGB websites. PVQ is associated with perceived reputation and perceived trustworthiness (PT) of vendor, and the determinants of PPQ are quality assurance information of products, and information about mer-chants. Further, PT has a mediating effect, while asymmetry of information has a moderating effect.

The research model is valid as a generic OGB model that can be investigated in other contexts to understand the generalizability of the findings. Future research is needed to incorporate additional relevant factors (e.g. price, advertising activity/investments) that may help increase the acceptability of the model to a wide range of e-commerce contexts. Two of the control variables (gender and prior internet experience) were found to be significant; this could be further examined in future studies to determine the relative impact on each causal relationship.

Whereas prior studies in the domain of consumer service proposed different signaling mechanisms that were believed to eliminate information asymmetry from a market, the study sheds light on the effectiveness of the signals in the OGB context. This is a unique effort that applies and extends LMT and signaling theory in OGB context by theorizing the associated dimensions and their causal effects.

This study aims to explore the impact of supply chain quality event (SCQE) announcements on enterprises’ stock market value.

This study adopts the event study approach and analyzes the changes in shareholder value of companies listed in China based on data from 118 SCQE announcements. In the event study, the market, market-adjusted and Carhart four-factor models are used to estimate abnormal stock market returns, and a cross-sectional regression model is performed to examine the effects of SCQE announcements on enterprises’ stock market value.

SCQE announcements have a negative impact on shareholder value. From the perspective of the supply chain network structure, the market reacts more negatively to SCQE announcements issued by the enterprises with higher supply chain concentration. From the perspective of companies’ characteristics, announcements that do not reflect the establishment of supply chain quality cooperation have a more negative effect on stock market value, which indicates that the supply chain network structure and firm-level characteristic can moderate the market reaction.

The findings demonstrate a quantitative evaluation of how SCQE announcements affect the stock market value of listed companies and provide guidance for managers to enhance the value of SCQE announcements.

This study fills the research gap on the impact of SCQE announcements on stock market value by using secondary data and first explores the relationship between SCQE announcements and stock market value from the perspective of supply chain network. Furthermore, this study contributes to the literature on SCQE using an empirical study in China.

Knowledge management presents a problem for the architecture, engineering and construction (AEC) industry, largely because of the industry’s fragmented structure and project-driven nature. Construction companies may be involved in a variety of projects in different locations, each having its own knowledge requirements. Companies are also expected to be competitive, flexible and innovative, but introducing new knowledge management systems (KMSs) may represent a change that is beyond the organisation’s capacity to undergo successfully, and thus becomes a “nightmare”. The purpose of this paper is to propose and test a KMS solution that can help to facilitate the capture and application of important knowledge without introducing unnecessary changes in internal procedures for the organisation.

Following a review of existing systems, and an interview survey of 22 managers in the Portuguese AEC industry (contractors, design consultants and project management consultants) a new IT-based construction KMS called ConstruKnowledge was developed. The KMS was tested, verified and validated in two Portuguese construction projects and assessed by 12 managers in the construction company undertaking those projects.

The results of two pilot tests using ConstruKnowledge in two Portuguese construction projects demonstrate that its use can raise the levels of confidence in decision-making, and retaining knowledge; and that it serves to add value to the company.

The Construknowledge KMS is an innovative contribution to the greater acceptance of KMSs in the construction industry. The system facilitates the effective and efficient development of an organisational KMS using basic Information and Communications Technology (ICT)-based collaboration tools. While undertaken in the context of the Portuguese industry, the KMS has a wider global potential for implementation and further development.

The originality and value of this research are that it demonstrates how a KMS can be developed and then used in a construction company to capture and share knowledge without introducing additional constraints.

Supply chain strategy is widely recognized as being a crucial component of a broader corporate strategy. However, the relationships between a firm’s strategic supply chain focus, the tactical orientation of its suppliers, and the firm’s performance, are less well understood. Much of what is known is also based on developed country contexts. The purpose of this paper is to empirically examine relationships between a buying firm’s supply chain strategy and operational dimensions of its suppliers in a developing country context.

A structural equation model is developed and tested using empirical data drawn from 296 organizations in India and Pakistan.

The results demonstrate a positive relationship between a firm’s strategic supply chain focus (lean and responsiveness) and key supplier practices (quality, cost effectiveness, delivery, and flexibility), which in turn have a positive impact on firm performance (operational, quality and market, and financial).

The study paper offers supply chain managers in developing markets with insights that can shape effective supplier selection and management and lead to positive performance outcomes.

The results provide insights into supply chain strategy, and empirically validate the importance of the alignment between strategy and the ability of suppliers to execute in a corresponding manner. It also offers evidence of the impact of the buyer-supplier interface in a developing market context.

The current study seeks to investigate how supply chain quality management (SCQM) and supply chain agility (SCA) and innovation (SCI) have an impact on supply chain performance (SCP) and how SCQM affects SCP through the mediating role of SCA and SCI capabilities.

In line with the research objective, a quantitative model was applied, and a multi-item survey questionnaire was developed to collect primary data. A random sample of 284 manufacturing firms belonging to different industries was used. The measurement model was assessed for validity and reliability, and satisfactory levels of these tests were demonstrated. Research hypotheses were examined using structural equation modeling (SEM).

The results of the current study have significant implications in regard to the further improvement of SCP through SCQM. The study also found that SCQM plays a key role across the entire SC network in facilitating and developing SCA and SCI capabilities. The remarkable findings of the current study revealed the indirect effect of SCQM on SCP through SCA and SCI. These results broaden the work of previous studies which identified the positive effects of SCQM on performance by providing meaningful insights into SCQM's role in promoting SCA and SCI capabilities, which, in turn, further improves SCP.

This study addresses a gap in the literature concerning the effect of SCQM on SCP. In addition, it is the first study, to the best of the researchers' knowledge, to explore the role of two major SC capabilities, namely, SCA and SCI on the SCQM–SCP relationship. Moreover, the present study addresses a questionable issue in the literature regarding practices that conceptualize SCQM. Several studies confuse SCQM practices with internal quality management (QM) practices. This study defines SCQM as consisting of collaborative QM practices with external SC members and proposes five related practices for measuring SCQM.

This paper aims to examine the impacts of relational capital on supply chain quality integration (SCQI) and operational performance from the holistic perspective of the entire supply chain.

Structural equation modeling with LISREL was used to test the conceptual model based on data collected from 308 companies in China.

The results indicate that with the exception of internal relational capital not having a significant impact on customer quality integration, supplier, internal and customer relational capital have positive impacts on supplier, internal and customer quality integration, which consequently improve operational performance. The results also show that internal relational capital has positive impacts on supplier and customer relational capital, and internal quality integration has positive impacts on supplier and customer quality integration.

The results provide important managerial insights for the improvement of operational performance through the development of relational capital and the implementation of SCQI practices throughout the supply chain.

The authors contribute to the relational capital and supply chain quality management literature by exploring the effectiveness of relational capital in improving SCQI and operational performance from the holistic perspective of the entire supply chain. The findings enrich the knowledge of SCQI management from the perspective of relational capital.