Gilberto Gomes, Alvaro Martins Delgado Neto, Luciano Mendes Bezerra and Ramon Silva
The purpose of this paper is to describe further developments on a novel formulation of the boundary element method (BEM) for inelastic problems using the dual reciprocity method…
Abstract
Purpose
The purpose of this paper is to describe further developments on a novel formulation of the boundary element method (BEM) for inelastic problems using the dual reciprocity method (DRM) but using object-oriented programming (OOP). As the BEM formulation generates a domain integral due to the inelastic stresses, the DRM is employed in a modified form using polyharmonic spline approximating functions with polynomial augmentation. These approximating functions produced accurate results in BEM applications for a range of problems tested, and have been shown to converge linearly as the order of the function increases.
Design/methodology/approach
A programming class named DRMOOP, written in C++ language and based on OOP, was developed in this research. With such programming, general matrix equations can be easily established and applied to different inelastic problems. A vector that accounts for the influence of the inelastic strains on the displacements and boundary forces is obtained.
Findings
The C++ DRMOOP class has been implemented and tested with the BEM formulation applied to classical elastoplastic problem and the results are reported at the end of the paper.
Originality/value
An object-oriented technology and the C++ DRMOOP class applied to elastoplastic problems.
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Daniel Arenas, Jeremie Fosse and Matthew Murphy
This teaching case seeks to explain the main aspects of Acciona's sustainability strategy and the process of transformation of the company after the new CEO took office in 2004…
Abstract
Purpose
This teaching case seeks to explain the main aspects of Acciona's sustainability strategy and the process of transformation of the company after the new CEO took office in 2004. It also aims to present some possible difficulties of maintaining such strategies in the new economic and political environment. The purpose of the case is to show how three aspects play a relevant role in a company's transformation towards sustainability: cultural change; collaboration with external stakeholders; and the innovations introduced.
Design/methodology/approach
The paper presents a case study that narrates the process of six years of transformation towards sustainability of a company. The case was constructed through the analysis of company documents and several interviews with key actors in the company as well as external stakeholders.
Findings
The paper shows how cultural change, collaboration with external stakeholders and innovation form a vital combination in the transformation process towards sustainability. It also reveals that acquisitions and internationalization can help accelerate or consolidate this process.
Practical implications
The paper is presented as a teaching case with discussion questions at the end. The aim is to engage readers and participants in educational and training programmes in discussions about the factors that may contribute to start and maintain a transformation towards sustainability. The practical implication of the paper is to show how cultural factors, collaboration and innovation form a vital combination for changing the way businesses do things.
Originality/value
The value of the case lies in showing how business efforts of embedding sustainability into business practice can be more effective by combining cultural factors, collaboration and innovation.
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Terrorism, an important component of Political risk as a possible determinant of ADRs (American Depository Receipts) returns have received little attention in academic literature…
Abstract
Terrorism, an important component of Political risk as a possible determinant of ADRs (American Depository Receipts) returns have received little attention in academic literature. To address this issue and examine whether political risk is a major determinant of ADR returns of emerging market countries, this paper empirically examines market valuation of Indian ADRs around acts of terrorism. Using a sample of 52 such events in the sample period Jan 2003‐Dec 2003 we empirically analyze returns of Indian ADRs. The results from our study indicate a marginally negative significant effect, failing to indicate that event of terrorist attacks severely affect the Indian ADRs listed on the US stock market. This may be explained by a combined effect of; (a) the optimism of US investors towards emerging markets, and (b) market participants becoming more resilient and making informed choices around the “general” events of terrorism.
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Juan Ramón Molina, Francisco Rodríguez y Silva and Miguel Ángel Herrera
The purpose of this paper is to show the evaluation of the learning process to determinate if engineering student marks would be better from sand-table teaching than from…
Abstract
Purpose
The purpose of this paper is to show the evaluation of the learning process to determinate if engineering student marks would be better from sand-table teaching than from traditional teaching.
Design/methodology/approach
The innovative teaching project incorporating digital sand-table use was evaluated by asking undergraduate and postgraduate students to rate their learning experiences and by analyzing their academic performance.
Findings
The results show that the percentage of students passing the courses, and marks on the course tests were higher for students taught using sand-table, compared to students taught without using this tool.
Practical implications
Engineering curricula are constantly revised to address the demands for undergraduate courses and specialization courses, and the differing needs of actual practice in relation to theoretical knowledge.
Originality/value
The experience at the University of Córdoba (Spain) offers some insights to other engineering degrees and educational institutions that wish to focus on the development of innovative academic programs and student capabilities.
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Ramon Swell Gomes Rodrigues Casado, Maisa Mendonca Silva and Lucio Camara Silva
The paper aims to propose a multi-criteria model for risk prioritisation associated to supply chain management involving multiple decision-makers.
Abstract
Purpose
The paper aims to propose a multi-criteria model for risk prioritisation associated to supply chain management involving multiple decision-makers.
Design/methodology/approach
The model integrates the composition of probabilistic preferences (CPP) on the failure modes analysis and its effects (FMEA) criteria. First, the authors carried out a probabilistic transformation of the numerical evaluations of the multiple decision-makers on the FMEA criteria regarding the internal risks that affect the chain of clothing pole in the Agreste region of Pernambuco. Then, the authors proposed the use of the Kendall's concordance coefficient W to aggregate these evaluations.
Findings
Contrary to expectations, the two main risks to be investigated as a model suggestion was related to the context of supply chain suppliers and not related to the raw material costs. Besides, a simulation with the traditional FMEA was carried out, and comparing with the model result, the simulation is worth highlighting seven consistent differences along the two rankings.
Research limitations/implications
The focus was restricted to the use of only internal chain risks.
Practical implications
The proposed model can contribute to the improvement of the decisions within organisations that make up the chains, thus guaranteeing a better quality in risk management.
Originality/value
Establishing a more effective representation of uncertain information related to traditional FMEA treatment involving multiple decision-makers means identifying in advance the potential risks, providing a better supply chain control.
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Pericles Ramón Mejía-Vásquez, Roberto Sánchez-Gómez, Sheila Serafim da Silva and Luis Vázquez-Suárez
This research seeks to discover how the organisational form (franchising vs vertical integration) of 384 fashion stores belonging to a Spanish franchise chain influences…
Abstract
Purpose
This research seeks to discover how the organisational form (franchising vs vertical integration) of 384 fashion stores belonging to a Spanish franchise chain influences unit-level performance measured through three key indicators commonly used in the retail literature: sales per square metre, sales per employee and service quality scores.
Design/methodology/approach
The authors have analysed this research question using bivariate and multivariate analyses, with a panel dataset that includes quarterly establishment-level data covering the period from January 2018 to December 2019.
Findings
The aggregated data initially reveal weaker outcomes among franchised establishments. However, after controlling for other variables related to the fashion stores and their local markets, the authors have found that franchised establishments record higher sales both per square metre and per employee than vertically integrated stores. The findings also reveal that franchised establishments record lower service quality scores than their company-owned counterparts.
Originality/value
Nothing has been published on the differences between franchising and company ownership in terms of establishment-level performance in fashion retailing.
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Rita Rueff-Lopes, Ferran Velasco, Josep Sayeras and Ana Junça-Silva
Generation Y early-career workers have the highest turnover rates ever seen. To better understand this phenomenon, this study combines the P-O values fit with the Cohort…
Abstract
Purpose
Generation Y early-career workers have the highest turnover rates ever seen. To better understand this phenomenon, this study combines the P-O values fit with the Cohort perspectives to (1) identify the work-related values of this generation, (2) explore the relation between values and turnover intentions and examine how the field of study influences this relationship and (3) verify if the turnover intentions materialized one year after the first data collection.
Design/methodology/approach
We interviewed 71 early-career workers and applied thematic analysis to identify the value categories. A classification decision tree tested whether the field of study influences the relation between values and turnover intentions. A post-test was conducted to determine whether the reported turnover intentions were materialized one year later.
Findings
Thematic analysis yielded 285 themes that were grouped into 12 values’ categories. Decision trees revealed that the combination of values that most predicted turnover was substantially different between Finance graduates (more instrumental and future-oriented values) and Innovation and Entrepreneurship graduates (more social and job-oriented values). The post-test confirmed that the number of respondents who reported an intention to quit their jobs during the interview with us and did quit one year later was statistically significant.
Originality/value
To our knowledge, this is the first study that uses critical incident interviews to explore the work-related values of this specific cohort and their relation to turnover. Our findings on the moderating effects of the field of study are unprecedented. We also identified three new work-value categories, and, to our knowledge, this is the first study that used decision trees to explore the relation between values and turnover.
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Deoclécio Junior Cardoso da Silva, Guilherme Paraol de Matos, Artur Roberto de Oliveira Gibbon, Claudimar Pereira da Veiga, Clarissa Stefani Teixeira, Luis Felipe Dias Lopes and Josep Miquel Pique
This research investigates the barriers impeding innovation within small- and medium-sized enterprises (SMEs) in Brazil, exploring 54 innovation-related barriers categorized into…
Abstract
Purpose
This research investigates the barriers impeding innovation within small- and medium-sized enterprises (SMEs) in Brazil, exploring 54 innovation-related barriers categorized into six distinct groups to offer substantial insights and analyses pertinent to the decision-makers, researchers and SMEs.
Design/methodology/approach
This research employed a mixed quantitative and exploratory approach, utilizing fuzzy Delphi, fuzzy analytic hierarchy process (AHP) and fuzzy decision-making trial and evaluation laboratory (DEMATEL) methods. The fuzzy Delphi method confirmed the categories and barriers through quantitative analysis, the fuzzy AHP ranked the validated obstacles and the fuzzy DEMATEL method identified causal connections among the top-priority barriers.
Findings
Out of 54 barriers, 23 significantly impacted SMEs. The “Financing and Financial” category was the most significant barrier, with “Access to Financing” being the most critical impediment. The barrier with the most influence was “Instability of Fiscal Policies,” and the highest causal priority was “Survival of the Priority Business,” identifying the government’s unstable fiscal policy as the principal barrier confronting SMEs in Brazil.
Originality/value
The primary challenges for Brazilian SMEs center on financing, fiscal policies and maintaining ongoing operations. By addressing these barriers and fostering a resilient business environment, SMEs’ innovation capabilities and competitiveness can be enhanced, serving as key drivers for sustainable economic growth in fluctuating economic conditions. This study contributes to the literature by highlighting and validating the main barriers to SME innovation, providing highly relevant information about the innovation process.
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Eefje Hendriks and Aaron Opdyke
The purpose of this study is to explore communication of hazard-resistant construction techniques after disaster in the absence of outside influence. It further aims to unpack the…
Abstract
Purpose
The purpose of this study is to explore communication of hazard-resistant construction techniques after disaster in the absence of outside influence. It further aims to unpack the barriers and drivers in the adoption of knowledge processes to identify strategic recommendations to enlarge adoption of safer construction practices by local construction actors.
Design/methodology/approach
This paper is based on an analysis of stakeholders’ perspectives during post-disaster reconstruction in the Philippines in the province of Busuanga after Typhoon Haiyan in 2013. Data were collected from six communities that received no external housing assistance, analyzing surveys from 220 households, 13 carpenters, 20 key actors coordinating reconstruction or recovery efforts, as well as 12 focus group discussions.
Findings
This research argues for a stronger role of governmental agencies, vocational training schools and engineers. Current communication of typhoon-resistant construction knowledge is ineffective to stimulate awareness, understanding and adoption by local construction actors and self-recovering households.
Research limitations/implications
The analysis in this study focuses on a small sample of communities in the west of the Philippines that are not frequently affected by typhoons.
Originality/value
This is one of the few scholarly works in the Philippines focused on adoption of safer construction practices by community-based construction actors when technical housing assistance is absent.
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Diego Ravenda, Maika Melina Valencia-Silva, Josep Maria Argiles-Bosch and Josep García-Blandón
This paper develops novel proxies for labour tax avoidance (LTAV) and tests their validity within a sample of 189 labour tax-avoidant offending firms (LTAOFs) accused of evading…
Abstract
Purpose
This paper develops novel proxies for labour tax avoidance (LTAV) and tests their validity within a sample of 189 labour tax-avoidant offending firms (LTAOFs) accused of evading social security contributions (SOCs) by public authorities.
Design/methodology/approach
LTAV proxies are based on abnormal values of SOCs paid, reported in the income statements of a sample of 857,790 Spanish firm-years for the period 2001–2015, estimated through two-stage least square panel data regressions with firm fixed effects.
Findings
The results reveal that proxies specifically built to signal both conforming and non-conforming LTAV can provide evidence of abnormally low SOCs as expenses within the sample of LTAOFs. Furthermore, firm-specific financial variables as well as macroeconomic variables significantly influence LTAV.
Research limitations/implications
This study could foster further research on the efficacy of the LTAV proxies and on the drivers and sustainability implications of LTAV for firms and their stakeholders in different socio-economic and institutional contexts.
Practical implications
These LTAV proxies could integrate other methods applied to estimate the undeclared work and its trends. Furthermore, they may assist tax authorities to direct their inspections, detect labour tax evasion and then strengthen the social protection of the employees from employers' illegal exploitation practices, as well as reducing tax revenue shortfalls and related sustainability concerns in the social security systems.
Originality/value
This study proposes a novel methodology to examine LTAV and its determinants through accounting information. This methodology may support researchers to provide a more comprehensive picture of tax planning strategies pursued by companies, that include LTAV, and in this way integrate the extant mature literature on income tax avoidance.