Buffers of work throughout a manufacturing facility enhance throughput. They protect a workstation against variations in processing times and against machine breakdowns of…
Abstract
Buffers of work throughout a manufacturing facility enhance throughput. They protect a workstation against variations in processing times and against machine breakdowns of upstream workstations. However, buffer management is still thought to be an open problem: first there is no algebraic way of representing the relationship between buffer size and throughput, and second, the combinatorial nature inherent in the buffer design problem makes it difficult to develop an exact solution. These problems still exist today, as evidenced by the number of research papers that present sophisticated mathematics to solve this complex problem. Refutes all the above points. The buffer management method detailed does not use sophisticated mathematics impenetrable by the average production manager. Presents a heuristically‐based buffer management method effective at protecting throughput. The method will have advantageous effects on the size of buffers and the length of the production lead times, while still providing protection of the throughput rate.
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In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability…
Abstract
In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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Christoph Endenich, Maik Lachmann, Hanna Schachel and Joanna Zajkowska
This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model…
Abstract
Purpose
This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation (both PI and BMI ).
Design/methodology/approach
This paper reports on survey data collected at 143 European start-ups using a structured questionnaire sent to a member of the top management team at each firm.
Findings
The authors find that the control levers and their interdependencies associated with increased innovativeness significantly differ between the different forms of innovation.
Practical implications
The study provides important guidance for entrepreneurs so that they can effectively support their innovation agenda with the MCSs tailored to their needs.
Originality/value
This research contributes to a growing literature that shows the positive role of MCSs in innovative and entrepreneurial processes. It adds to the understanding of the multifaceted nature of innovation and the crucial importance of BMI and ambidextrous innovation for the success of start-ups.
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Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
Gábor Nagy, Carol M. Megehee and Arch G. Woodside
The study here responds to the view that the crucial problem in strategic management (research) is firm heterogeneity – why firms adopt different strategies and structures, why…
Abstract
The study here responds to the view that the crucial problem in strategic management (research) is firm heterogeneity – why firms adopt different strategies and structures, why heterogeneity persists, and why competitors perform differently. The present study applies complexity theory tenets and a “neo-configurational perspective” of Misangyi et al. (2016) in proposing complex antecedent conditions affecting complex outcome conditions. Rather than examining variable directional relationships using null hypotheses statistical tests, the study examines case-based conditions using somewhat precise outcome tests (SPOT). The complex outcome conditions include firms with high financial performances in declining markets and firms with low financial performances in growing markets – the study focuses on seemingly paradoxical outcomes. The study here examines firm strategies and outcomes for separate samples of cross-sectional data of manufacturing firms with headquarters in one of two nations: Finland (n = 820) and Hungary (n = 300). The study includes examining the predictive validities of the models. The study contributes conceptual advances of complex firm orientation configurations and complex firm performance capabilities configurations as mediating conditions between firmographics, firm resources, and the two final complex outcome conditions (high performance in declining markets and low performance in growing markets). The study contributes by showing how fuzzy-logic computing with words (Zadeh, 1966) advances strategic management research toward achieving requisite variety to overcome the theory-analytic mismatch pervasive currently in the discipline (Fiss, 2007, 2011) – thus, this study is a useful step toward solving the crucial problem of how to explain firm heterogeneity.
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Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
Barrie O. Pettman and Richard Dobbins
This issue is a selected bibliography covering the subject of leadership.
Abstract
This issue is a selected bibliography covering the subject of leadership.