Search results
1 – 10 of over 2000Joanne Hopper, John R. Littlewood, Tim Taylor, John A.M. Counsell, Andrew Michael Thomas, George Karani, Andrew Geens and Nick I. Evans
The purpose of this paper is to discuss the methodology and results of using thermography for pre‐retrofit (pre‐R:T) and post‐retrofit (post‐R:T) surveys undertaken to…
Abstract
Purpose
The purpose of this paper is to discuss the methodology and results of using thermography for pre‐retrofit (pre‐R:T) and post‐retrofit (post‐R:T) surveys undertaken to qualitatively assess retrofitted external wall insulation (EWI) on pre‐1919 existing dwellings with solid exterior walls.
Design/methodology/approach
This study involved undertaking qualitative thermography surveys before and after installation of EWI at two mid‐terrace dwellings in Swansea (UK). One dwelling was part of a whole‐street approach and the other was an isolated installation.
Findings
The two case studies have provided evidence of potential thermal bridges created as a result of an incomplete covering of EWI. Whilst overall heat loss appears to have been reduced, further evidence is required to establish the extent to which these thermal bridges reduce overall thermal performance.
Research limitations/implications
Only two schemes undertaken in Swansea (UK) are represented in this study and are therefore not a reflection of EWI installations generally. Nevertheless, the study suggests more general concerns with the installation of EWI where a continuous covering of insulation cannot be achieved. Further research is required to assess the long‐term implications of thermal bridges on the condition of the dwelling and the health of occupants.
Originality/value
This paper has introduced and tested a pre‐R:T and post‐R:T methodology for assessing the thermal performance of deprived dwellings, which have had EWI retrofitted to solid exterior walls. By using the pre‐R:T and post‐R:T methodology the paper has demonstrated a visual method for illustrating problems in retrofitting EWI and highlighted improvements in thermal performance, which can be used by stakeholders involved in the maintenance and improvement of existing dwellings.
Details
Keywords
Roy Chandler, John Richard Edwards and Malcolm Anderson
The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in England and…
Abstract
Purpose
The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in England and Wales (ICAEW). This exercise illuminates an aspect of accounting's past which has tended to be overlooked in conventional histories of the profession.
Design/methodology/approach
An analysis of the internal records of the ICAEW has been conducted. In addition, the archives of the ICAEW's predecessor bodies, entries in various censuses and contemporary sources have been reviewed for relevant material.
Findings
Analysis of the records of the ICAEW and its founding bodies reveals a number of cases where disciplinary action was taken for breaches of ethical principles. The expulsion of a member, however, was always preceded by an external “prompt” such as the member's conviction on criminal charge, his disappearance or bankruptcy. This perhaps suggests that the early professional bodies were more inclined to protect the private interests of their members rather than the public interest.
Originality/value
The paper's findings add to the literature on the professionalisation of the British accountancy profession. By focussing on the less‐celebrated aspects of the founders' behaviour, this paper puts the success of the profession in achieving public acceptance into sharper perspective.
Details
Keywords
Peter Hines, Nick Rich, John Bicheno, David Brunt, David Taylor, Chris Butterworth and James Sullivan
Value Stream Management is a new strategic and operational approach to the data capture, analysis, planning and implementation of effective change within the core cross‐functional…
Abstract
Value Stream Management is a new strategic and operational approach to the data capture, analysis, planning and implementation of effective change within the core cross‐functional or cross‐company processes required to achieve a truly lean enterprise. This paper describes the method in detail including a summary of the previous Value Stream Mapping approach and its weaknesses. The new approach involves a strategic review of a business or supply chain's activities, the delimitation of key processes and the mapping of these processes. A description of how to analyze and synthesize these data is followed by a section on an approach to planning strategic and operational change together with a framework in which to do this. The benefits and limitations of the new approach are summarized.
Details
Keywords
The paper considers the application of neural networks to model driver decisions to change lane on a dual carriageway road. The lane changing process is treated as consisting of…
Abstract
The paper considers the application of neural networks to model driver decisions to change lane on a dual carriageway road. The lane changing process is treated as consisting of two decisions, namely motivation and opportunity. Separate backpropagation neural networks are applied to represent each of the two decisions. The trained motivation and opportunity neural network models are linked to produce a layered network which represents the complete lane changing process. Separate models are developed to represent the nearside to offside lane changing decision, and the offside to nearside lane changing decision. This paper describes the development of the model of the nearside to offside lane changing decision.
For model development, data were collected from several subject vehicle drivers. The results are presented and the implications considered. Selected data were applied to train the neural networks and then an independent subset of data were used to assess performance. When the complete nearside lane changing neural network model was presented with the unseen test examples, 93.3% of the examples were correctly predicted as a lane change or no lane change. These results are shown to be a considerable improvement on those obtained previously.
David Jenkins, Stuart Gronow and Gwyn Prescott
Explores how information technology (IT) can help local authoritiesto better manage their property. Sets out a summary procedure for thedevelopment of an IT strategy. Defines the…
Abstract
Explores how information technology (IT) can help local authorities to better manage their property. Sets out a summary procedure for the development of an IT strategy. Defines the role of the “property professional”. Offers Cardiff City Council as role model. Concludes that two scathing Audit Commission Reports of 1988 offer a baseline from which local government may start improvements in property management.
Details
Keywords
Shumaila Y. Yousafzai, Gordon R. Foxall and John G. Pallister
This paper is the second of two concerned with a meta‐analysis of the technology acceptance model (TAM). This part aims to present a rigorous and quantitative meta‐analytic review…
Abstract
Purpose
This paper is the second of two concerned with a meta‐analysis of the technology acceptance model (TAM). This part aims to present a rigorous and quantitative meta‐analytic review of 569 findings from 95 TAM studies as a basis for identifying gaps and providing guidelines for implementation management and conduct of future research. The paper also seeks to investigate the potential impact of methodological characteristics on the meta‐analytic findings.
Design/methodology/approach
The approach consists of meta‐analysis following Hedges and Olkin's procedures, moderator‐analysis using homogeneity Q‐values, analogue to ANOVA and weighted regression method.
Findings
The dominant focus in empirical investigations of the TAM has been on modelling intention for its effect on self‐reported usage behaviour, while the attitudinal construct has been neglected. This raises three questions: whether the exclusion of attitude from the TAM is beneficial for understanding of technology usage behaviour in mandatory settings; whether the revised TAM holds equally for mandatory and voluntary settings; and whether the emphasis on measuring intentions and self‐report use rather than actual usage is warranted. An additional question answered in the meta‐analysis is about the relative importance of PU and PEOU.
Originality/value
The paper provides a rigorous meta‐analysis to progress towards a unified view of the TAM.
Details
Keywords
Shumaila Y. Yousafzai, Gordon R. Foxall and John G. Pallister
This paper is the first of two concerned with a meta‐analysis of the technology acceptance model (TAM). This part aims to present a narrative literature review of 145 papers…
Abstract
Purpose
This paper is the first of two concerned with a meta‐analysis of the technology acceptance model (TAM). This part aims to present a narrative literature review of 145 papers published on the TAM.
Design/methodology/approach
The approach takes the form of a literature review of 145 papers on the TAM.
Findings
The review identifies TAM as a basis for identifying gaps and providing guidelines for implementation of management and the conduct of future research.
Originality/value
The paper presents a comprehensive literature review and a rigorous meta‐analysis to progress towards a unified view of the TAM.
Details
Keywords
Frank Alifui-Segbaya, Jeffrey Lewis, Dominic Eggbeer and Robert John Williams
The purpose of this research paper is to compare corrosion data obtained from additive-manufactured heat-treated (HRx) and non-heat-treated (NHRx) cobalt-chromium (Co–Cr) alloys…
Abstract
Purpose
The purpose of this research paper is to compare corrosion data obtained from additive-manufactured heat-treated (HRx) and non-heat-treated (NHRx) cobalt-chromium (Co–Cr) alloys. Heat treatments are indicated as necessary in complex intra-oral framework production by additive manufacturing to remove accumulated thermal stresses. However, heat treatments have been linked to corrosion in cast dental alloys. Currently, there are few publications on this subject for laser-sintered dental alloys required for academic review.
Design/methodology/approach
Five rectangular specimens (n = 5), each with a total surface area of 10.27 cm2, were fabricated for the two groups. Specimens were immersed in an artificial saliva solution suspended by a nylon thread for 42 days at 37°C. Readings for Co, Cr and molybdenum ions released into the solution were obtained using an atomic absorption spectrometer at 1-, 4-, 7-, 14-, 21-, 28-, 35- and 42-day intervals at a detection limit of one part per million. Test methods are in accordance with ISO 10271.
Findings
Results showed a higher ion release in the HRx sample, statistically significant at 99 per cent confidence level (p < 0.01). A two-way ANOVA test conducted showed that there was a main effect of day and a main effect of finish, and there was also a significant interaction between these factors.
Originality/value
The study concludes that, although ion release in both samples was within the safe level recommended by ISO for the three major alloying elements, heat treatment, indeed, contributed extensively to the reduced corrosion resistance in the laser-sintered Co–Cr alloy. Further biocompatibility tests are recommended.
Details
Keywords
Diego Monferrer Tirado, Lidia Vidal-Meliá, John Cardiff and Keith Quille
This research aims to determine to what extent corporate social responsibility (CSR) actions developed by bank entities in Spain improve the vulnerable customers' emotions and…
Abstract
Purpose
This research aims to determine to what extent corporate social responsibility (CSR) actions developed by bank entities in Spain improve the vulnerable customers' emotions and quality perception of the banking service. Consequently, this increases the quality of their relationship regarding satisfaction, trust and engagement.
Design/methodology/approach
Data from 734 vulnerable banking customers were analyzed through structural equations modeling (EQS 6.2) to test the relationships of the proposed variables.
Findings
Vulnerable customers' emotional disposition exerts a strong influence on their perceived service quality. The antecedent effect is concentrated primarily on the CSR towards the client, with a residual secondary weight on the CSR towards society. These positive service emotions are determinants of the outcome quality perceived by vulnerable customers, directly in terms of higher satisfaction and trust and indirectly through engagement.
Practical implications
This research contributes to understanding how financial service providers should adapt to the specific characteristics and needs of vulnerable clients by adopting a strategy of approach, personalization and humanization of the service that seems to move away from the actions implemented by the banking industry in recent years.
Originality/value
This study has adopted a theoretical and empirical perspective on the impact of CSR on service emotions and outcome quality of vulnerable banking customers. Moreover, banks can adopt a dual conception of CSR: a macro and external scope toward society and a micro and internal scope toward customers.
Details
Keywords
Mark A. Clatworthy and Michael John Jones
The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives…
Abstract
Purpose
The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives for poorly performing management to engage in impression management, the paper focuses on whether companies' reporting strategies depend on underlying financial performance.
Design/methodology/approach
The research questions are investigated by examining a range of textual characteristics in the chairman's statements of 100 extremely profitable and extremely unprofitable UK listed companies.
Findings
The results in this paper indicate that the chairman's statement is subject to impression management techniques as managers' propensity to associate themselves with company financial results is associated with the firm's underlying financial performance. There is also some evidence that unprofitable companies focus more on the future, rather than on past performance.
Research limitations/implications
The paper shows the results of this study are based on samples of extremely profitable or extremely unprofitable companies and thus represent the tails of the distribution; further research using random sampling could investigate the extent to which the findings hold for all companies. Additional factors, such as changes in board membership, could also be examined in future research.
Practical implications
The research in this paper has implications for the current state of financial reporting whereby auditors do not formally audit, but instead review, the chairman's statement to ascertain its consistency with the financial statements.
Originality/value
The paper will be of value to academic researchers in the field of impression management and to users of annual reports who may rely on the chairman's statement for decision making.
Details