Search results for: product compliance

Authors: Ana Paula Vilas Boas Viveiros Lopes, Marly Monteiro de Carvalho

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The new product development for decades has favored companies that can put their products to market quickly and efficiently, providing sustainable competitive advantage difficult to be achieved by their competitors. This paper presents the outcomes of a systematic review of the literature relating to new product development that was published between 1992 and 2012. A hybrid methodological approach that combines bibliometrics, content analysis and semantic analysis was applied. The review discusses the publication patterns, focusing on aspects related to scientific collaboration. The results show that the main academic journal that discusses this theme is “Journal of Product Innovation Management”. Although the first paper relating to this theme was published in 1992, the number of publications on the subject only began to increase substantially in 1999. Most of the studies reviewed in this paper applied qualitative research methods, indicating that most of the research on the theme is still in an exploratory phase.

Keywords: project type, project typology, new product development, sustainable competitive advantage

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Authors: Nittaya Nokham, Nattaphon Kamon, Pipatpong Pimkhot, Pedcharada Yusuk

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Testing efficacy of a bio-product (bp) to reduce amount of arsenic was carried out in soil which were used for cultivation of organic vegetables, at Watchan Royal Project Development Center, Kulayaniwattana district, Chiang Mai. The test consists of 6 treatments e.g. Tr.1) Control: To underlie the planting pits (pp)with compost; Tr.2) Using bp: To underlie thepp with compost mixed with (+) bp at 100 g/pit; Tr.3) Using bp: To underlie the pp with compost + bp at 100 g/pit and to spray the vegetables with bp at 2 l/20 l of water, once a week; Tr.4) Using bp: To spread the compost bp on the planting area at 3 kg/1 m2 ; Tr.5) Using bp: To spread the compost + bp on the planting area at 3 kg/1 m2and to spray vegetables with bp at 2 l/20 l of water; Tr.6) Using bp: To spray vegetables with bp at 2 l/20 l of water. Result showed that after first trial of pointed cabbage cultivation, only Tr.6 had a small reduction of arsenic; while the others had higher amount of the metal. After second trial of growing red oak leaf, Tr.6 had more reduction of arsenic while Tr.5 and Tr.3 had less reduction compared to Tr.6 but more reduction than the others. In the third trial of growing mustard, very small reduction could be found on Tr.6 and Tr.5 but more reduction in Tr.3. For the fourth (last) trial with cos romaine lettuce: Tr.6, Tr.5 showed most reduction of arsenic to about half of the original amount. So, it can be concluded that this bio-product can help reducing arsenic when using this product by spraying the bp to vegetables at concentration of 2 l/20 l of water once week (Tr.6), or using the bio-product mixed with compost to spread on the planting area at 3 kg/1 m2 together with spraying the product (Tr.5). The results obtained from continuous planting 4 kinds of vegetables at the same area. The amount of arsenic found in roots and stem is very small in the 4 vegetables.

Keywords: organic vegetables, bio-product, arsenic, soil

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Authors: Claudia Matassa, Matthias Hohne, Dominic Ormerod, Yamini Satyawali

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Chiral amines integrate the backbone of several active pharmaceutical ingredients (APIs) used in modern medicine for the treatment of a vast range of diseases. Despite the demand, their synthesis remains challenging. Besides a range of chemicals and enzymatical methods, chiral amine synthesis using transaminases (EC 2.6.1.W) represents a useful alternative to access this important class of compounds. Even though transaminases exhibit excellent stereo and regioselectivity and the potential for high yield, the reaction suffers from a number of challenges, including the thermodynamic equilibrium, product inhibition, and low substrate solubility. In this work, we demonstrate a membrane assisted strategy for addressing these challenges. It involves the use of high molecular weight (HMW) amine donors for the transaminase-catalyzed synthesis of 4-phenyl-2-butylamine in both aqueous and organic solvent media. In contrast to common amine donors such as alanine or isopropylamine, these large molecules, provided in excess for thermodynamic equilibrium shifting, are easily retained by commercial nanofiltration membranes; thus a selective permeation of the desired smaller product amine is possible. The enzymatic transamination in aqueous media, combined with selective product removal shifted the equilibrium enhancing substrate conversion by an additional 25% compared to the control reaction. Along with very efficient amine product removal, there was undesirable loss of ketone substrate and low product concentration was achieved. The system was therefore further improved by performing the reaction in organic solvent (n-heptane). Coupling the reaction system with membrane-assisted product removal resulted in a highly concentrated and relatively pure ( > 97%) product solution. Moreover, a product yield of 60% was reached, compared to 15% without product removal.

Keywords: amine donor, chiral amines, in situ product removal, transamination

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Authors: Matt Fullmer, Carol Wilkinson, Keven Prusak, Dennis Eggett, Todd Pennington

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Obesity and chronic health issues are linked to physical inactivity. Physical education (PE) programs in school can play a major role in combating these health-related issues. This study focused on supporting competence through keeping a leisure-time physical activity (LTPA) record as part of PE. Keeping a daily LTPA record may be an effective intervention helping students feel more competent toward exercise, and thus, self-determined (within the context of self-determination theory) to exercise. Little is known about the relationship between daily LTPA records and perceived competence, motivational profiles, and LTPA levels of students enrolled in PE. This study examined the relationship between keeping a daily, online LTPA record and adolescent (a) motivational profiles toward LTPA, (b) perceived competence toward LTPA, and (c) LTPA behaviors. Secondary students (N = 124) in physical education classes completed a baseline questionnaire which consisted of the Behavioural Regulation in Exercise Questionnaire–2, the Perceived Competence Scale, and the Godin Leisure-Time Exercise Questionnaire. For three weeks, the students were assigned to keep the Presidential Active Lifestyle Award Challenge (PALAC) as their online LTPA record. They completed the questionnaire after each week. A 2 (gender) x 4 (trials) repeated measures ANCOVA examined the relationships between recording compliance and motivation, perceived competence, and physical activity. Results showed that recording compliance was not a significant predictor of perceived competence to participate in LTPA. Examining motivational factors, a significant interaction between recording compliance and introjected regulation was found. The more students recorded the less motivated they were by guilt or obligation to exercise in their leisure-time. Also, a significant interaction was found between recording compliance and intrinsic regulation, indicating that the more students recorded the more intrinsically motivated they were to exercise in their leisure-time. Lastly, there was a significant interaction between recording compliance and LTPA. As students kept the LTPA record, girls’ LTPA levels significantly decreased and boys’ LTPA levels significantly increased. The key findings are that, as implemented in this study: a) the lack of PALAC compliance suggests that daily LTPA records may NOT be the most effective intervention for this population, b) keeping a daily LTPA record did NOT help students feel more competent to exercise in their leisure-time, c) a daily LTPA record may help students move towards being more self-determined in their feelings towards LTPA, and d) the outcome of keeping a LTPA record on LTPA behavior is statistically significant, although actual differences may not be practically important.

Keywords: behavioural regulation in exercise questionnaire–2, Godin leisure–time exercise questionnaire, online physical activity log, perceived competence scale, self-determination theory

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Authors: Ahmed Mateen, Zhu Qingsheng, Faisal Shahzad

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Requirement Engineering (RE) is a part being created for programming structure during the software development lifecycle. Software product line development is a new topic area within the domain of software engineering. It also plays important role in decision making and it is ultimately helpful in rising business environment for productive programming headway. Decisions are central to engineering processes and they hold them together. It is argued that better decisions will lead to better engineering. To achieve better decisions requires that they are understood in detail. In order to address the issues, companies are moving towards Software Product Line Engineering (SPLE) which helps in providing large varieties of products with minimum development effort and cost. This paper proposed a new framework for software product line and compared with other models. The results can help to understand the needs in SPL testing, by identifying points that still require additional investigation. In our future scenario, we will combine this model in a controlled environment with industrial SPL projects which will be the new horizon for SPL process management testing strategies.

Keywords: requirements engineering, software product lines, scoping, process structure, domain specific language

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Authors: O. Mauroner, L. Le, S. Best

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Digital technologies offer many opportunities in the design and implementation of brand communication and advertising. Augmented reality (AR) is an innovative technology in marketing communication that focuses on the fact that virtual interaction with a product ad offers additional value to consumers. AR enables consumers to obtain (almost) real product experiences by the way of virtual information even before the purchase of a certain product. Aim of AR applications in relation with advertising is in-depth examination of product characteristics to enhance product knowledge as well as brand knowledge. Interactive design of advertising provides observers with an intense examination of a specific advertising message and therefore leads to better brand knowledge. The elaboration likelihood model and the central route to persuasion strongly support this argumentation. Nevertheless, AR in brand communication is still in an initial stage and therefore scientific findings about the impact of AR on information processing and brand attitude are rare. The aim of this paper is to empirically investigate the potential of AR applications in combination with traditional print advertising. To that effect an experimental design with different levels of interactivity is built to measure the impact of interactivity of an ad on different variables o advertising effectiveness.

Keywords: advertising effectiveness, augmented reality, brand communication, brand recall

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Authors: M. Bruzza, M. Tupia, F. Rodríguez

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As part of the regulatory compliance process and the streamlining of public administration, the Peruvian government has implemented the National E-Government Plan in all state institutions with the aim of providing citizens with solid services based on the use of Information and Communications Technologies (ICT). As part of the regulations, the requisites to be met by public institutions have been submitted. However, the lack of an implementation model was detected, one that can serve as a guide to such institutions in order to materialize the organizational and technological structures needed, which allow them to provide the required digital services. This paper develops an implementation model of electronic government (e-government) for Peru’s state institutions, in compliance with current regulations based on a COBIT 5.0 framework. Furthermore, the paper introduces phase 1 of this model: business and IT goals, the goals cascade and the future model of processes.

Keywords: e-government, u-government, COBIT, implementation model

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Authors: Navarro C., Jahier B., Gard C.

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Diarrhoea is a common disorder in both cats and dogs. Recent guidelines highlight the importance of gut microbiota and the use of strategies such as prebiotics, probiotics, postbiotics, and fecal transplants for modulating the microbiota. The objective of this study was to evaluate the palatability of a flavoured oral paste containing prebiotics (brewer’s yeast products, fructo-oligosaccharide), probiotics (Enterococcus faecium), and postbiotics (lactic ferment products), in dogs and cats. Material and methods: Healthy adult animals (cats and dogs) from various breeds received the tested product (Ultradiar® Biotic, MP Labo, France) at the recommended dosage over a small quantity of kibbles: animals less than 2 kg bodyweight received 2 ml per day, animals between2 and 6 kg received 4 ml per day, animals between 6 and 12 kg received 5 ml per day, animals between 12 and 30 kg received 8 ml per day, and animals weighing more than 30 kg received 10 ml per day. For each animal, the investigator noted the intake (immediate in less than 2 seconds, delayed after 2 seconds, no intake), the consumption of the product (no consumption, partial consumption ≤ 5%, < 50%, 50% ≤ x < 95%, ≥ 95%, total consumption). Acceptability was defined as the percentage of dogs having consumed more than 95% of the product. Results: Thirty-seven dogs were included: 19 small size, 11 medium size, and 7 large size dogs. Thirty-six dogs (97%) took the product, with 65% showing immediate intake. Only one small-sized dog did not take the product. Among the 36 dogs who took the product, 19 (53%) had a complete consumption, 13 (36%) consumed more than 95% of the product, 3 dogs consumed more than 50% (and less than 95%), and one dog consumed less than 50%. The acceptability rate was 86%. Thirty-seven cats were included. Twenty-eight cats (76%) took the product, with 8% showing immediate intake. Among those 28 cats, 7 (25%) consumed more than 95% of the product, 13 (47%) consumed more than 50% (and less than 95%), 6 consumed less than 50% and 2 cats consumed less than 5%. Conclusion: The flavoured oral paste, Ultradiar® Biotic, was well-accepted by both dogs and cats, with higher acceptability observed in dogs compared to cats. These results suggest that the product is palatable and can be usefully administered to support gastrointestinal health in companion animals. Further studies should explore the clinical benefits of this formulation in managing gastrointestinal disorders.

Keywords: cat, dog, palatability, prebiotic, probiotic

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Authors: M. Kamal, Y. Wang, R. Kennon

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Quality Function Deployment is a useful tool in product development with the application of voice of customer. In this paper, it aims to be applied as a product development tool in redesigning fashion and textile product. The purpose of these studies is to apply the effective use of Voice of Customer in redesigning cultural fashion product. The data collection from Voice of Customer or consumers’ feedback might help the producer to improve the quality of merchandise ahead. Voice of Customer could give a specific detailing for quality which needs to be redesigned according to customers’ requirements. Meanwhile, the next objective is to differentiate design specifications and characteristics using House of Quality. In product designing phase, it is very important to distinguish each specification and characteristic which translated from Voice of Customer to House of Quality matrix. This matrix would help designers to development according to qualities that customer wants for the better and successful product in the market. It is hope this research would indicate the customers’ requirements and production team idea might be measured and translated to a systematic data. The specific technical data could be planned ahead with specific design details as well. This could be a sustainable approach for a traditional product which could control the material that they use and sustain the quality as the past production. As a conclusion, this study would benefit the Small Medium Enterprises design team or the designers to style an item from customers view with organised projection of the product. The finding also could assist designers or batik producers’ to recognise specific details Batik sarong from consumers as well as in in advertising and marketing strategy plan.

Keywords: house of quality, Malaysia batik sarong, quality function deployment, voice of customer

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Authors: Xiaojing Gao, James Njuguna

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This paper emphasizes the importance of integrating project management and systems engineering for innovative system design and production development. The research highlights the need for a flexible approach that unifies these disciplines, as their isolation often leads to communication challenges and complexity within multidisciplinary teams. The paper aims to elucidate the intricate relationship between project management and systems engineering, recommending the consolidation of engineering disciplines into a single lifecycle for improved support of the design and development process. The research identifies a synergy between these disciplines, focusing on streamlining information communication during product design and development. The insights gained from this process can lead to product design optimization. Additionally, the paper introduces a proposed Project Management-Based Systems Engineering (PMBSE) framework, emphasizing effective communication, efficient processes, and advanced tools to enhance product development outcomes within the product lifecycle.

Keywords: system engineering, product design and development, project management, cross-disciplinary

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Authors: Anas Hourani, Batool Ahmad

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Software applications play an important role inside any institute. They are employed to manage all processes and store entities-related data in the computer. Therefore, choosing the right software product that meets institute requirements is not an easy decision in view of considering multiple criteria, different points of views, and many standards. As a case study, Mutah University, located in Jordan, is in essential need of customized software, and several companies presented their software products which are very similar in quality. In this regard, an analytic hierarchy process (AHP) and a fuzzy analytic hierarchy process (Fuzzy-AHP) models are proposed in this research to identify the most suitable and best-fit software product that meets the institute requirements. The results indicate that both modules are able to help the decision-makers to make a decision, especially in complex decision problems.

Keywords: analytic hierarchy process, decision modeling, fuzzy analytic hierarchy process, software product

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Authors: Manatchanok Tantiphiphatthana, Lin Peng, Rujira Jitrwung, Kunio Yoshikawa

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Hydrothermal liquefaction (HTL) is a technique for obtaining clean biofuel from biomass in the presence of heat and pressure in an aqueous medium which leads to a decomposition of this biomass to the formation of various products. A role of operating conditions is essential for the bio-oil and other products’ yield and also quality of the products. The effects of these parameters were investigated in regards to the composition and yield of the products. Chlorellaceae microalgae were tested under different HTL conditions to clarify suitable conditions for extracting bio-oil together with value-added co-products. Firstly, different microalgae loading rates (5-30%) were tested and found that this parameter has not much significant to product yield. Therefore, 10% microalgae loading rate was selected as a proper economical solution for conditioned schedule at 250oC and 30 min-reaction time. Next, a range of temperature (210-290oC) was applied to verify the effects of each parameter by keeping the reaction time constant at 30 min. The results showed no linkage with the increase of the reaction temperature and some reactions occurred that lead to different product yields. Moreover, some nutrients found in the aqueous product are possible to be utilized for nutrient recovery.

Keywords: bio-oil, hydrothermal liquefaction, microalgae, aqueous co-product

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Authors: Atul Khurana, Rajul Rastogi, Hans-Joachim Gamperl

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The pharmaceutical companies are getting more inclined towards patient support programs (PSPs) which assist patients and/or healthcare professionals (HCPs) in more desirable disease management and cost-effective treatment. The utmost objective of these programs is patient care. The PSPs may include financial assistance to patients, medicine compliance programs, access to HCPs via phone or online chat centers, etc. The PSP has a crucial role in terms of customer acquisition and retention strategies. During the conduct of these programs, Marketing Authorisation Holder (MAH) may receive information related to concerned medicinal products, which is usually reported by patients or involved HCPs. This information may include suspected adverse reaction(s) during/after administration of medicinal products. Hence, the MAH should design PSP to comply with regulatory reporting requirements and avoid non-compliance during PV inspection. The emergence of wireless health devices is lowering the burden on patients to manually incorporate safety data, and building a significant option for patients to observe major swings in reference to drug safety. Therefore, to enhance the adoption of these programs, MAH not only needs to aware patients about advantages of the program, but also recognizes the importance of time of patients and commitments made in a constructive manner. It is indispensable that strengthening the public health is considered as the topmost priority in such programs, and the MAH is compliant to Pharmacovigilance (PV) requirements along with regulatory obligations.

Keywords: drug safety, good pharmacovigilance practice, patient support program, pharmacovigilance

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Authors: Hamed Homaei, Iraj Mahdavi, Ali Tajdin

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One of the main concerns of miners is to increase the quality level of their products because the mining metals price depends on their quality level; however, increasing the quality level of these products has different costs at different levels of the supply chain. These costs usually increase after extractor level. This paper studies the coordination issue of a decentralized three-level supply chain with one supplier (extractor), one mineral processor and one manufacturer in which the increasing product quality level cost at the processor level is higher than the supplier and at the level of the manufacturer is more than the processor. We identify the optimal product quality level for each supply chain member by designing a revenue sharing contract. Finally, numerical examples show that the designed contract not only increases the final product quality level but also provides a win-win condition for all supply chain members and increases the whole supply chain profit.

Keywords: three-stage supply chain, product quality improvement, channel coordination, revenue sharing

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Authors: Yong Sun, Vladimir Luzin, Zhen Qian, William J. T. Daniel, Mingxing Zhang, Shichao Ding

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The residual stresses in roll formed products are generally very high and un-predictable. This is due to the occurrence of redundant plastic deformation in roll forming process and it can cause various product defects. Although the residual stresses of a roll formed product consist of longitudinal and transverse residual stresses components, but the longitudinal residual stresses plays a key role to the product defects of a roll formed product and therefore, only the longitudinal residual stresses concerned by the roll forming scholars and engineers. However, how to inspect the residual stresses of a product quickly and economically as a routine operation is still a challenge. This paper introduces a residual stresses measurement method called slope cutting method to study the longitudinal residual stresses through layers geometrically to a roll formed products or a product with similar process such as a rolled sheet. The detailed measuring procedure is given and discussed. The residual stresses variation through the layer can be derived based on the variation of curvature in different layers and steps. The slope cutting method has been explored and validated by experimental study on a roll-formed square tube. The neutron diffraction method is applied to validate the accuracy of the newly proposed layering removal materials results. The two set results agree with each other very well and therefore, the method is expected to be a routine testing method to monitor the quality of a product been formed and that is a great impact to roll forming industry.

Keywords: roll forming, residual stress, measurement method, neutron diffraction

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Authors: S. Tireche, A. Tairi abdelaziz

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Environmental damage has increased steadily in recent decades: Depletion of natural resources, destruction of the ozone layer, greenhouse effect, degradation of the quality of life, land use etc. New terms have emerged as: "Prevention rather than cure" or "polluter pays" falls within the principles of common sense, their practical implementation still remains fragmented. Among the avenues to be explored, one of the most promising is certainly one that focuses on product design. Indeed, where better than during the design phase, can reduce the source of future impacts on the environment? What choices or those of design, they influence more on the environmental characteristics of products? The most currently recognized at the international level is the analysis of the life cycle (LCA) and Life Cycle Assessment, subject to International Standardization (ISO 14040-14043). LCA provides scientific and objective assessment of potential impacts of the product or service, considering its entire life cycle. This approach makes it possible to minimize impacts to the source in pollution prevention. It is widely preferable to curative approach, currently majority in the industrial crops, led mostly by a report of pollution. The "product" is to reduce the environmental impacts of a given product, taking into account all or part of its life cycle. Currently, there are emerging tools, known as eco-design. They are intended to establish an environmental profile of the product to improve its environmental performance. They require a quantity sufficient information on the product for each phase of its life cycle: raw material extraction, manufacturing, distribution, usage, end of life (recycling or incineration or deposit) and all stages of transport. The assessment results indicate the sensitive points of the product studied, points on which the developer must act.

Keywords: eco design, impact, life cycle analysis (LCA), sustainability

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Authors: Jyothirmayee Pola

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Ideally, a test-driven development (TDD) or agile or any other process should be able to define and implement performance, scalability, and reliability (PSR) of the product with a higher quality of service (QOS) and should have the ability to fix any PSR issues with lesser cost before it hits the production. Most PSR test strategies for new product introduction (NPI) include assumptions about production load requirements but never accurate. NPE (New product Enhancement) include assumptions for new features that are being developed whilst workload distribution for older features can be derived by analyzing production transactions. This paper talks about how to shift left PSR towards design phase of release management process to get better QOS w.r.t PSR for any product under development. It also explains the ROI for future customer onboarding both for Service Oriented Architectures (SOA) and Microservices architectures and how to define PSR requirements.

Keywords: component PSR, performance engineering, performance tuning, reliability, return on investment, scalability, system PSR

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Authors: Nora Alomar, Bianca Alexandra Stefa, Saleh Bazi

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This research uncovers the determinants that drive millennial consumers to adhere to product return of fast-fashion products purchases via e-commerce and what effects it has on consumer experience and satisfaction. Online consumption has skyrocketed, with e-commerce being the only, most reliable, and safe method of shopping during and post Covid-19. It has been noted customers are demanding a wide variety of product characteristics and a generous optimal return policy. The authors have selected to examine millennial consumers as they are digital natives and have an affinity for researching, reading product reviews, and shopping online, with a great spending power due to a higher disposable income in comparison to other generations. A multi-study approach is adopted, where study one (interviews, sample of 20 respondents) investigates the factors that drive product return, and study two (PLS-SEM, sample of 250 respondents) looks into the relationships of product return management against behavioral outcomes by having the generated factors (from study one) as moderators. Five themes are generated from study one (return policies, product characteristics, delivery lead time, seasonality, product trial & overspending). The authors identify that two out of the five factors (seasonality, product trial & overspending) have not been highlighted by the literature. The paper examines 11 hypotheses, where 10 are supported. Findings highlight the quality of the product return management influences the overall millennial customer experience and satisfaction. Findings also indicate that product return management was identified to have a significant negative effect on customer experience. Additionally, seasonality has a significant but negative moderation, which means increasing seasonality decreases the relationship between product return management and customer experience and satisfaction. Results highlight that return policies have a significant negative influence on the relationship between returning a product and customer experience and satisfaction. Moreover, product characteristics are also identified to have a significant negative influence on the relationship between returning a product and customer experience and satisfaction. This study further examines the influence of the factors on direct e-commerce websites and third-party e-commerce websites. Findings showcase a strong statistical significance for the increased rate of return of fast-fashion products on third-party websites. This paper aids practitioners in taking strategic decisions related to return management, to improve the quality of logistical services and, in turn, increase profitability.

Keywords: customer experience, customer satisfaction, e-commerce, fast-fashion, product returns

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Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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Authors: Yu-Jen Chang, Yun Chen, Hei-Lam Wong

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The Economic Lot Scheduling Problem (ELSP) is a valuable mathematical model that can support decision-makers to make scheduling decisions. The basic period approach is effective for solving the ELSP. The assumption for applying the basic period approach is that a product must use its maximum production rate to be produced. However, a product can lower its production rate to reduce the average total cost when a facility has extra idle time. The past researches discussed how a product adjusts its production rate under the common cycle approach. To the best of our knowledge, no studies have addressed how a product lowers its production rate under the basic period approach. This research is the first paper to discuss this topic. The research develops a simple fixed rate approach that adjusts the production rate of a product under the basic period approach to solve the ELSP. Our numerical example shows our approach can find a better solution than the traditional basic period approach. Our mathematical model that applies the fixed rate approach under the basic period approach can serve as a reference for other related researches.

Keywords: economic lot, basic period, genetic algorithm, fixed rate

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Authors: Eun Young Park, Jongwon Park

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A physical touch of a product can provide ample diagnostic information about the product attributes and quality. However, consumers’ product judgments and purchases can be erroneously influenced by non-diagnostic haptic information. For example, consumers’ evaluations of the coffee they drink could be affected by the heaviness of a cup that is used for just serving the coffee. This important issue has received little attention in prior research. The present research contributes to the literature by identifying when and how non-diagnostic haptic information can have an influence and why such influence occurs. Specifically, five studies experimentally varied the content of non-diagnostic haptic information, such as the weight of a cup (heavy vs. light) and the texture of a cup holder (smooth vs. rough), and then assessed the impact of the manipulation on product judgments and decisions. Results show that non-diagnostic haptic information has a biasing impact on consumer judgments. For example, the heavy (vs. light) cup increases consumers’ perception of the richness of coffee in it, and the rough (vs. smooth) texture of a cup holder increases the perception of the healthfulness of fruit juice in it, which in turn increases consumers’ purchase intentions of the product. When consumers are cognitively distracted during the touch experience, the impact of the content of haptic information is no longer evident, but the valence (positive vs. negative) of the haptic experience influences product judgments. However, consumers are able to avoid the impact of non-diagnostic haptic information, if and only if they are both knowledgeable about the product category and undistracted from processing the touch experience. In sum, the nature of the influence by non-diagnostic haptic information (i.e., assimilation effect vs. contrast effect vs. null effect) is determined by the content and valence of haptic information, the relative impact of which depends on whether consumers can identify the content and source of the haptic information. Theoretically, to our best knowledge, this research is the first to document the empirical evidence of the interplay between cognitive and affective processes that determines the impact of non-diagnostic haptic information. Managerial implications are discussed.

Keywords: consumer behavior, haptic information, product judgments, touch effect

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Authors: Cristina Sá, Carlos Gomes, António Martins

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The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.

Keywords: compliance, tax morale, Portugal, Spain

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Authors: Aisling Eves, Andrew Pieri, Ross McLean, Nerys Forester

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Background: The breast unit local guideline recommends that 12 cores should be used in a stereotactic-guided biopsy to diagnose DCIS. Twelve cores are regarded to provide good diagnostic value without removing more breast tissue than necessary. This study aimed to determine compliance with guidelines and investigated how the number of cores impacted upon the re-excision rate and size discrepancies. Methods: This single-centre retrospective cohort study of 72 consecutive breast screened patients with <15mm DCIS on radiological report underwent stereotactic-guided core biopsy and subsequent surgical excision. Clinical, radiological, and histological data were collected over 5 years, and ASCO guidelines for margin involvement of <2mm was used to guide the need for re-excision. Results: Forty-six (63.9%) patients had <12 cores taken, and 26 (36.1%) patients had ≥12 cores taken. Only six (8.3%) patients had 12 cores taken in their stereotactic biopsy. Incomplete surgical excision was seen in 17 patients overall (23.6%), and of these patients, twelve (70.6%) had fewer than 12 cores taken (p=0.55 for the difference between groups). Mammogram and biopsy underestimated the size of the DCIS in this subgroup by a median of 15mm (range: 6-135mm). Re-excision was required in 9 patients (12.5%), and five patients (6.9%) were found to have invasive ductal carcinoma on excision (80% had <12 cores, p=0.43). Discussion: There is poor compliance with the breast unit local guidelines and higher rates of re-excision in patients who did not have ≥12 cores taken. Taking ≥12 cores resulted in fewer missed invasive cancers lower incomplete excision and re-excision rates.

Keywords: stereotactic core biopsy, DCIS, breast screening, Re-excision rates, core biopsy

Procedia PDF Downloads 127

Authors: Yeonjeong Lee, Kyoung-jae Kim, Youngtae Kim

Abstract:

This study proposes a novel recommender system that uses data mining and multi-model ensemble techniques to enhance the recommendation performance through reflecting the precise user’s preference. The proposed model consists of two steps. In the first step, this study uses logistic regression, decision trees, and artificial neural networks to predict customers who have high likelihood to purchase products in each product group. Then, this study combines the results of each predictor using the multi-model ensemble techniques such as bagging and bumping. In the second step, this study uses the market basket analysis to extract association rules for co-purchased products. Finally, the system selects customers who have high likelihood to purchase products in each product group and recommends proper products from same or different product groups to them through above two steps. We test the usability of the proposed system by using prototype and real-world transaction and profile data. In addition, we survey about user satisfaction for the recommended product list from the proposed system and the randomly selected product lists. The results also show that the proposed system may be useful in real-world online shopping store.

Keywords: product recommender system, ensemble technique, association rules, decision tree, artificial neural networks

Procedia PDF Downloads 294

Authors: Patricia Portugal Marques de Carvalho Lourenco

Abstract:

This paper presents the richness of product placement usage in Chinese IP dramas. It shows the artistry of storytellers in craftily intertwining the drama’s storyline with the items promoted, resulting in a flawless Chinese tapestry that perfectly blends internet visual entertainment with advertising, significantly enhancing the production’s worth. Successful IQIYI drama We are all alone, is a flawless example of that, attracting collaborative interest from products and brands across a spectrum of market segments, motivated to showcase their utility, value, benefits, and appeal to viewers.

Keywords: product placement, band-aid ads, post ads, barrage advertising, China, internet drama series, Latin Europe

Procedia PDF Downloads 82

Authors: Chyi Jaw

Abstract:

Many companies have suffered as a result of consumers’ rejection of complex new products and experienced huge losses in the market. Marketers have to understand what block from new technology adoption or positive product attitude may exist in the market. This research examines the effects of techno-complexity and anthropomorphism on consumer psychology and product attitude when new technologies are introduced to the market. This study conducted a pretest and a 2 x 2 between-subjects experiment. Four simulated experimental web pages were constructed to collect data. The empirical analysis tested the moderation-mediation relationships among techno-complexity, technology anxiety, ability, and product attitude. These empirical results indicate (1) Techno-complexity of an innovation is negatively related to consumers’ product attitude, as well as increases consumers’ technology anxiety and reduces their self-ability perception. (2) Consumers’ technology anxiety and ability perception towards an innovation completely mediate the relationship between techno-complexity and product attitude. (3) Product anthropomorphism is positively related to consumers’ attitude of new technology, and also significantly moderates the effect of techno-complexity in the hypothesized model. In this work, the study presents the moderation-mediation model and the effects of anthropomorphized strategy, which describes how managers can better predict and influence the diffusion of complex technological innovations.

Keywords: ability, anthropomorphic effect, innovation, techno-complexity, technology anxiety

Procedia PDF Downloads 191

Authors: Bundit Pungnirund

Abstract:

The purposes of this research were to develop and to monitor the antecedent factors which directly affected the success rate of new product development. This was a case study of the leather industry in Bangkok, Thailand. A total of 350 leather factories were used as a sample group. The findings revealed that the new product development model was harmonized with the empirical data at the acceptable level, the statistic values are: x^2=6.45, df= 7, p-value = .48856; RMSEA = .000; RMR = .0029; AGFI = .98; GFI = 1.00. The independent variable that directly influenced the dependent variable at the highest level was marketing outcome which had a influence coefficient at 0.32 and the independent variables that indirectly influenced the dependent variables at the highest level was a clear organization policy which had a influence coefficient at 0.17, whereas, all independent variables can predict the model at 48 percent.

Keywords: antecedent, new product development, leather industry, Thailand

Procedia PDF Downloads 298

Authors: Pin-Wei Chiang, Wen-Liang Chang, Ruey-Huei Yeh

Abstract:

This paper investigates optimal replacement and preventative maintenance policies of secondhand products under a Finite Planning Horizon (FPH). Any consumer wishing to replace their product under FPH would have it undergo minimal repairs. The replacement provided would be required to undergo periodical preventive maintenance done to avoid product failure. Then, a mathematical formula for disbursement cost for products under FPH can be derived. Optimal policies are then obtained to minimize cost. In the first of two segments of the paper, a model for initial product purchase of either new or secondhand products is used. This model is built by analyzing product purchasing price, surplus value of product, as well as the minimal repair cost. The second segment uses a model for replacement products, which are also secondhand products with no limit on usage. This model analyzes the same components as the first as well as expected preventative maintenance cost. Using these two models, a formula for the expected final total cost can be developed. The formula requires four variables (optimal preventive maintenance level, preventive maintenance frequency, replacement timing, age of replacement product) to find minimal cost requirement. Based on analysis of the variables using the expected total final cost model, it was found that the purchasing price and length of ownership were directly related. Also, consumers should choose the secondhand product with the higher usage for replacement. Products with higher initial usage upon acquisition require an earlier replacement schedule. In this case, replacements should be made with a secondhand product with less usage. In addition, preventative maintenance also significantly reduces cost. Consumers that plan to use products for longer periods of time replace their products later. Hence these consumers should choose the secondhand product with lesser initial usage for replacement. Preventative maintenance also creates significant total cost savings in this case. This study provides consumers with a method of calculating both the ideal amount of usage of the products they should purchase as well as the frequency and level of preventative maintenance that should be conducted in order to minimize cost and maintain product function.

Keywords: finite planning horizon, second hand product, replacement, preventive maintenance, minimal repair

Procedia PDF Downloads 473

Authors: Henri El Zakhem, Dona Shalhoub, Elias Atallah, Jessica Koura

Abstract:

Due to the increase of demand on dietetic food and the need for more types of diet food, the production of dietetic food is increasing and improving. This demand on dietetic food has triggered us to study the market in which we found that Kishk (Lebanese dairy product) diet is not available. Production of a low fat product which is diet Kishk was our concern. A strategy was followed to choose the right idea that will satisfy the need of the market. The whole process was studied and explained thoroughly. The percentage of fat was found to be 32.52 % in regular Kishk and 3.84 % in the diet Kishk produced. The new product has the advantage to be high in protein, low in fat.

Keywords: design and industrialization, dietetic, diet Kishk, fat

Procedia PDF Downloads 373

Authors: Marco Sewald

Abstract:

Due to the current enforcement of exterritorial U.S. legislation, up to 9 million U.S. (dual) citizens residing abroad are subject to U.S. double and surcharge taxation and at risk of losing access to otherwise basic financial services and investment opportunities abroad. The United States is the only OECD country that taxes non-resident citizens, lawful permanent residents and other non-resident aliens on their worldwide income, based on local U.S. tax laws. To enforce these policies the U.S. has implemented ‘saving clauses’ in all tax treaties and implemented several compliance provisions, including the Foreign Account Tax Compliance Act (FATCA), Qualified Intermediaries Agreements (QI) and Intergovernmental Agreements (IGA) addressing Foreign Financial Institutions (FFIs) to implement these provisions in foreign jurisdictions. This policy creates systematic cases of double and surcharge taxation. The increased enforcement of compliance rules is creating additional report burdens for U.S. persons abroad and FFIs accepting such U.S. persons as customers. FFIs in Europe react with a growing denial of specific financial services to this population. The numbers of U.S. citizens renouncing has dramatically increased in the last years. A case study is chosen as an appropriate methodology and research method, as being an empirical inquiry that investigates a contemporary phenomenon within its real-life context; when the boundaries between phenomenon and context are not clearly evident; and in which multiple sources of evidence are used. This evaluative approach is testing whether the combination of policies works in practice, or whether they are in accordance with desirable moral, political, economical aims, or may serve other causes. The research critically evaluates the financial and non-financial consequences and develops sufficient strategies. It further discusses these strategies to avoid the undesired consequences of exterritorial U.S. legislation. Three possible strategies are resulting from the use cases: (1) Duck and cover, (2) Pay U.S. double/surcharge taxes, tax preparing fees and accept imposed product limitations and (3) Renounce U.S. citizenship and pay possible exit taxes, tax preparing fees and the requested $2,350 fee to renounce. While the first strategy is unlawful and therefore unsuitable, the second strategy is only suitable if the U.S. citizen residing abroad is planning to move to the U.S. in the future. The last strategy is the only reasonable and lawful way provided by the U.S. to limit the exposure to U.S. double and surcharge taxation and the limitations on financial products. The results are believed to add a perspective to the current academic discourse regarding U.S. citizenship based taxation, currently dominated by U.S. scholars, while providing sufficient strategies for the affected population at the same time.

Keywords: citizenship based taxation, FATCA, FBAR, qualified intermediaries agreements, renounce U.S. citizenship

Procedia PDF Downloads 201