Search results for: Logistics Service Providers

Authors: T. Spiegel, J. Siegmann, C. F. Durach

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Challenges resulting from an international and dynamic business environment are increasingly being passed on from manufacturing companies to external service providers. Especially providers of complex, customer-specific industry services have to cope with continuously changing requirements. This is particularly true for contract logistics service providers. They are forced to develop efficient and highly flexible structures and strategies to meet their customer’s needs. One core element they have to focus on is the reorganization of their service development and sales process. Based on an action research approach, this study develops and tests a concept to streamline tender management for contract logistics service providers. The concept of modularized service architecture is deployed in order to derive a practice-oriented approach for the modularization of complex service portfolios and the design of customized quotes. These findings are evaluated regarding their applicability in other service sectors and practical recommendations are given.

Keywords: Contract Logistics, Modularization, Service Development, Tender Management.

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Authors: Mohd Iskandar bin Illyas Tan, Iziati Saadah bt Ibrahim

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Logistics is part of the supply chain processes that plans, implements, and controls the efficient and effective forward and reverse flow and storage of goods, services, and related information between the point of origin and the point of consumption in order to meet customer requirements. This research aims to investigate the current status and future direction of the use of Information Technology (IT) for logistics, focusing on Supply Chain Management (SCM) and E-Commerce adoption in Malaysia. Therefore, this research stresses on the type of technology being adopted, factors, benefits and barriers affecting the innovation in SCM and E-Commerce technology adoption among Logistics Service Providers (LSP). A mailed questionnaire survey was conducted to collect data from 265 logistics companies in Johor. The research revealed a high level of SCM technology adoption among LSP as they had adopted SCM technology in various business processes while they perceived a high level of benefits from SCM adoption.

Keywords: E-Commerce, Logistics Service Providers, Malaysia, Supply Chain Management.

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Authors: Mohd Iskandar bin Illyas Tan, Iziati Saadah bt Ibrahim

Abstract:

Logistics is part of the supply chain processes that plans, implements, and controls the efficient and effective forward and reverse flow and storage of goods, services, and related information between the point of origin and the point of consumption in order to meet customer requirements. This research aims to investigate the current status and future direction of the use of Information Technology (IT) for logistics, focusing on Supply Chain Management (SCM) and E-Commerce adoption in Johor. Therefore, this research stresses on the type of technology being adopted, factors, benefits and barriers affecting the innovation in SCM and ECommerce technology adoption among Logistics Service Providers (LSP). A mailed questionnaire survey was conducted to collect data from 265 logistics companies in Johor. The research revealed that SCM technology adoption among LSP was higher as they had adopted SCM technology in various business processes while they perceived a high level of benefits from SCM adoption. Obviously, ECommerce technology adoption among LSP is relatively low.

Keywords: E-Commerce, Johor, Logistics Service Providers, Supply Chain Management.

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Authors: Martin Roth, Axel Klarmann, Bogdan Franczyk

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The importance of logistics has changed enormously in the last few decades. While logistics was formerly one of the core functions of most companies, logistics or at least parts of their functions are nowadays outsourced to external logistic service providers in terms of contracts. As a result of this shift new business models like the fourth party logistics provider emerged, which designs, plans and monitors the resulting logistics networks. This new business model and topics such as Synchromodality or Big Data impose new requirements on the underlying IT, which cannot be met with conventional concepts and approaches. In this paper, the challenges of logistics network monitoring are outlined by using a scenario. The most common layers in a logical multilayered architecture for an information system are used to point out the arising challenges for IT. In addition, first appropriate solution approaches are introduced.

 

Keywords: Complex Event Processing, Fourth Party Logistics Service Provider, Logistics monitoring, Synchromodality.

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Authors: Š. Čemerková, M. Wilczková

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The paper deals with the importance of information flow for providing of defined level of customer service in the firms. Setting of the criteria for the selection and implementation of logistics information system is a prerequisite for ensuring of the flow of information in firms. The decision on the selection and implementation of logistics information system is linked to the investment costs and operating costs, which are included in the total logistics costs. The article also deals with the conclusions of the research focused on the logistics information system selection in companies in the Czech Republic.

Keywords: Customer service, information system, logistics, research.

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Authors: Cheng-Shiung Wu

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The purpose of the current study is to gain insight into the relative role of professional self-image (PSI) for service providers among leader-member exchange (LMX), career success. Lack of studies demonstrated that PSI of service providers affect on their CS. So, it is necessary to, according to service providers- perspective, explore the relationship among LMX and CS in hospitality industry. The result of the current study can suggest strategic directions for hospitality practitioners in terms of constructing LMX relationship, so as to make service providers realize and build their PSI, and to promote their CS. Implications of these findings for hospitality implementations as well as future research directions are subsequently discussed.

Keywords: Leader-member Exchange (LMX), Professional Self-image (PSI), Career Success (CS), Hospitality Industry.

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Authors: Ali Hajiesmaeili, Mehdi Rahimi, Ehsan Jaberi, Amir Abbas Hosseini

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The purpose of this study is investigating the influences of logistics performance on organizational performance including both marketing & financial aspects, and showing the financial impacts of selecting the right marketing and logistics priorities in line with their supply chain type, and also giving the practitioners an advance identification of their priorities and participation types of supply chain, and the best combination of their strategies and resources in this regard. We made use of the original model’s questionnaire to gather all expert’s data and also SPSS and AMOS Ver.22 to analyze the gathered data. CFA method was also used to test whether a relationship between observed variables and their underlying latent constructs exists. Supply chain strategy implementation leads to logistics performance improvement, and marketing performance will be affected as well. Logistics service providers should focus on enhancement of supply chain performance, since logistics performance has been considered as a basis of evaluation of supply chain management strategy. Consequently, performance of the organization will be enhanced. This case is the first research made in Iran that analyzes the relationship between Logistics & Organizational performance in Home Appliances and Home Entertainment companies.

Keywords: Logistics, organizational performance, supply chain, supply chain strategy.

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Authors: Hiroki Yoshikai, Shin’ichi Arakawa, Tetsuya Takine, Masayuki Murata

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API (Application Programming Interface) economy is expected to create new value by converting corporate services such as information processing and data provision into APIs and using these APIs to connect services. Understanding dynamics of a market of API economy under strategies of participants is crucial to fully maximize the values of API economy. To capture the behavior of a market in which the number of participants changes over time, we present a time-evolving market model for a platform in which API providers who provide APIs to service providers participate in addition to service providers and consumers. Then, we use the market model to clarify the role API providers play in expanding market participants and forming ecosystems. The results show that the platform with API providers increased the number of market participants by 67% and decreased the cost to develop services by 25% compared to the platform without API providers. Furthermore, during the expansion phase of the market, it is found that the profits of participants are mostly the same when 70% of the revenue from consumers is distributed to service providers and API providers. It is also found that, when the market is mature, the profits of the service provider and API provider will decrease significantly due to their competitions and the profit of the platform increases.

Keywords: API Economy, ecosystem, platform, API providers.

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Authors: Helene Le Cadre

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Three service providers in competition, try to optimize their quality of service / content level and their service access price. But, they have to deal with uncertainty on the consumers- preferences. To reduce their uncertainty, they have the opportunity to buy information and to build alliances. We determine the Shapley value which is a fair way to allocate the grand coalition-s revenue between the service providers. Then, we identify the values of β (consumers- sensitivity coefficient to the quality of service / contents) for which allocating the grand coalition-s revenue using the Shapley value guarantees the system stability. For other values of β, we prove that it is possible for the regulator to impose a per-period interest rate maximizing the market coverage under equal allocation rules.

Keywords: Alliance, Shapley value, Stability, Repeated game, Interest rate.

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Authors: K. Schmidt, Z. Miodrag, C. Geiger

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Performance Measurement is still a difficult task for forwarding companies. This is caused on the one hand by missing resources and on the other hand by missing tools. The research project “Management Information System for Logistics Service Providers" aims for closing the gap between needed and disposable solutions. Core of the project is the development

Keywords: Forwarder, Logistics, Management Information, Performance Measurement.

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Authors: Eva Nedeliakova, Juraj Camaj, Jaroslav Masek

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This contribution is focused on the methodology for identifying levels of quality and improving quality through new logistics model in railway transport. It is oriented on the application of dynamic quality models, which represent an innovative method of evaluation quality services. Through this conception, time factor, expected, and perceived quality in each moment of the transportation process within logistics chain can be taken into account. Various models describe the improvement of the quality which emphases the time factor throughout the whole transportation logistics chain. Quality of services in railway transport can be determined by the existing level of service quality, by detecting the causes of dissatisfaction employees but also customers, to uncover strengths and weaknesses. This new logistics model is able to recognize critical processes in logistic chain. It includes service quality rating that must respect its specific properties, which are unrepeatability, impalpability, their use right at the time they are provided and particularly changeability, which is significant factor in the conditions of rail transport as well. These peculiarities influence the quality of service regarding the constantly increasing requirements and that result in new ways of finding progressive attitudes towards the service quality rating.

Keywords: Logistics model, quality, railway transport.

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Authors: Youngmee Shin, Hyunjoo Bae

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In order to provide existing SOAP (Simple Object Access Protocol)-based Web services with users who are familiar with REST (REpresentational State Transfer)-style Web services, this paper proposes Web service providing method using Web service transformation. This enables SOAP-based service providers to define rules for mapping from RESTful Web services to SOAP-based ones. Using these mapping rules, HTTP request messages for RESTful services are converted automatically into SOAP-based service invocations. Web service providers need not develop duplicate RESTful services and they can avoid programming mediation modules per service. Furthermore, they need not equip mediation middleware like ESB (Enterprise Service Bus) only for the purpose of transformation of two different Web service styles.

Keywords: REST, SOAP, Web Services, Web ServiceTransformation.

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Authors: Dominika Crnjac Milic, Martina Martinovic, Vladimir Simovic

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The case study method in this paper shows the implementation of Information Technology (IT) and the Serial Shipping Container Code (SSCC) in a Croatian company that deals with logistics operations and provides logistics services in the cold chain segment. This company is aware of the sensitivity of the goods entrusted to them by the user of the service, as well as of the importance of speed and accuracy in providing logistics services. To that end, it has implemented and used the latest IT to ensure the highest standard of high-quality logistics services to its customers. Looking for efficiency and optimization of supply chain management, while maintaining a high level of quality of the products that are sold, today's users of outsourced logistics services are open to the implementation of new IT products that ultimately deliver savings. By analysing the positive results and the difficulties that arise when using this technology, we aim to provide an insight into the potential of this approach of the logistics service provider.

Keywords: Logistics operations, serial shipping container code, SSCC, information technology, cost optimization.

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Authors: Giulio Mangano, Alberto De Marco, Giovanni Zenezini

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The concept of City Logistics (CL) has emerged to improve the impacts of last mile freight distribution in urban areas. In this paper, a System Dynamics (SD) model exploring the dynamics of the diffusion of a ICT platform for CL management across different populations is proposed. For the development of the model two sources have been used. On the one hand, the major diffusion variables and feedback loops are derived from a literature review of existing diffusion models. On the other hand, the parameters are represented by the value propositions delivered by the platform as a response to some of the users’ needs. To extract the most important value propositions the Business Model Canvas approach has been used. Such approach in fact focuses on understanding how a company can create value for her target customers. These variables and parameters are thus translated into a SD diffusion model with three different populations namely municipalities, logistics service providers, and own account carriers. Results show that, the three populations under analysis fully adopt the platform within the simulation time frame, highlighting a strong demand by different stakeholders for CL projects aiming at carrying out more efficient urban logistics operations.

Keywords: City logistics, simulation, system dynamics, business model.

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Authors: Şule Turhan, Özlem Turan

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Permanence in the international markets for many global companies is about being known as having effective logistics which targets customer satisfaction management and lower costs. Under competitive conditions, the necessity of providing the products to customers quickly and on time for the companies which constantly aim to improve their profitability increased the strategic importance of the logistics concept. Food logistic is one of the most difficult areas in logistics. In the process from manufacturer to final consumer, quality and hygiene standards must be provided constantly. In food logistics, reliable and extensive service network has great importance and on time delivery is the target. Developing logistics industry provide the supply of foods in the country and the development of export markets more quickly and has an important role in providing added value to the country's economy. Turkey that creates a bridge between the east and the west is an attractive market for logistics companies. In this study, by examining both the place and the importance of logistics in Turkish food sector, recommendations will be made for the food industry.

Keywords: Logistics, Turkish food industry, competition, food industry.

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Authors: Dongjae Kang, Sokho Son, Jinmee Kim

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Cloud service brokering is a new service paradigm that provides interoperability and portability of application across multiple Cloud providers. In this paper, we designed Cloud service brokerage system, anyBroker, supporting integrated service provisioning and SLA based service lifecycle management. For the system design, we introduce the system concept and whole architecture, details of main components and use cases of primary operations in the system. These features ease the Cloud service provider and customer’s concern and support new Cloud service open market to increase Cloud service profit and prompt Cloud service echo system in Cloud computing related area.

Keywords: Cloud service brokerage, multiple Clouds, Integrated service provisioning, SLA, network service.

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Authors: Dong-Jae Kang, Nam-Woo Kim, Duk-Joo Son, Sung-In Jung

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According to dramatic growth of internet services, an easy and prompt service deployment has been important for internet service providers to successfully maintain time-to-market. Before global service deployment, they have to pay the big cost for service evaluation to make a decision of the proper system location, system scale, service delay and so on. But, intra-Lab evaluation tends to have big gaps in the measured data compared with the realistic situation, because it is very difficult to accurately expect the local service environment, network congestion, service delay, network bandwidth and other factors. Therefore, to resolve or ease the upper problems, we propose multiple cloud based GPES Broker system and use case that helps internet service providers to alleviate the above problems in beta release phase and to make a prompt decision for their service launching. By supporting more realistic and reliable evaluation information, the proposed GPES Broker system saves the service release cost and enables internet service provider to make a prompt decision about their service launching to various remote regions.

Keywords: GPES Broker system, Cloud Service Broker, Multiple Cloud, Global performance evaluation service (GPES), Service provisioning

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Authors: Yananda Siraphatthada

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The objectives of this research were to study the level of influencing factors, leadership, supply chain management, innovation, competitive advantages, business success, and affecting factors to the business success of the mobile phone system service providers in Bangkok Metropolitan. This research was done by the quantitative approach and the qualitative approach. The quantitative approach was used for questionnaires to collect data from the 331 mobile service shop managers franchised by AIS, Dtac and TrueMove. The mobile phone system service providers/shop managers were randomly stratified and proportionally allocated into subgroups exclusive to the number of the providers in each network. In terms of qualitative method, there were in-depth interviews of 6 mobile service providers/managers of Telewiz and Dtac and TrueMove shop to find the agreement or disagreement with the content analysis method. Descriptive Statistics, including Frequency, Percentage, Means and Standard Deviation were employed; also, the Structural Equation Model (SEM) was used as a tool for data analysis. The content analysis method was applied to identify key patterns emerging from the interview responses. The two data sets were brought together for comparing and contrasting to make the findings, providing triangulation to enrich result interpretation. It revealed that the level of the influencing factors – leadership, innovation management, supply chain management, and business competitiveness had an impact at a great level, but that the level of factors, innovation and the business, financial success and nonbusiness financial success of the mobile phone system service providers in Bangkok Metropolitan, is at the highest level. Moreover, the business influencing factors, competitive advantages in the business of mobile system service providers which were leadership, supply chain management, innovation management, business advantages, and business success, had statistical significance at .01 which corresponded to the data from the interviews.

Keywords: Business success, mobile service providers.

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Authors: Wichai Onlaor, Siriluck Rotchanakitumnuai

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The aim of this research is to develop the understanding of corporate social responsibility (CSR) from consumers- perspective toward Thai mobile service providers. Based on the survey from 400 mobile customers, the result shows that four dimensions of CSR of Thai mobile service providers consist of economic, legal, ethical and philanthropic responsibility. These four CSR factors have positive impacts on enhancing customer satisfaction except one item of economic responsibility - profitability to shareholders. Ethical dimension has the strongest impact on customer satisfaction. Economic, legal, ethical, philanthropic responsibility and customer satisfaction have major impact on loyalty, whilst philanthropic component mostly affects loyalty.

Keywords: Corporate Social Responsibility, PriceFairness, Service Quality, Privacy Concern, CustomerSatisfaction, Customer Loyalty

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Authors: Sandesh Achar

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Cloud computing security is a broad term that covers a variety of security concerns for organizations that use cloud services. Multi-cloud service providers must consider several factors when addressing security for their customers, including identity and access management, data at rest and in transit, egress and ingress traffic control, vulnerability and threat management, and auditing. This paper explores each of these aspects of cloud security in detail and provides recommendations for best practices for multi-cloud service providers. It also discusses the challenges inherent in securing a multi-cloud environment and offers solutions for overcoming these challenges. By the end of this paper, readers should have a good understanding of the various security concerns associated with multi-cloud environments in the context of today’s modern cyber threats and how to address them.

Keywords: Multi-cloud service, SOC, system organization control, data loss prevention, DLP, identity and access management, IAM.

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Authors: Wuttigrai Ngamsirijit, Yodmanee Tepanon

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Transportation is one of the main activities related to creating value for the tourists. Transport management in tourism mainly focuses on managing transfer points and vehicle capacity. However, transport service level must also be ensured as it now relates to tourist-s experiences. This paper emphasizes on the responsiveness as one of key service performance measures. An evaluation framework is developed and illustarted by using the case of small bus service in Pattaya city. It can be seen as a great potential for the city to utilize the small bus transportation in order to meet the needs of more diverse group of passengers and to support the expansion of tourist areas. The framework integrates with service operations management, logistics, and tourism behavior perspectives. The findings from the investigation of existing small bus service are presented and preliminarily validate the usability of the framework.

Keywords: Responsiveness, Demand responsive transportation, Tourism, Logistics

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Authors: Yanfeng Chu, Ruizhen Zhang

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Quantitative researching on the degree of incidence between the logistics industry and relevant macroscopic system elements is the basis of reasonable and scientific policy on industrial development. In the light of the macro-level, the logistics industry system is consisted of multiple macroscopic agents such as macro-economic, infrastructure, social environment, market demanding, the traditional industry, industry life cycle, policy , system and so on. This paper studies the grey incidence among the macroscopic agents in the logistics industry system. It is demonstrated that the releasing of the logistics services from the logistics outsourcing enterprises determines the growth of the logistics size. Although the information and communication technology is able to promote the formation of the modern logistics industry to some extent, the development of the modern logistics industry depends more on the development of national economy and the investment in the capital assets of the logistics industry.

Keywords: Logistics industry, industrial system, industry incidence.

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Authors: J. Becker, R. Arnold

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The design of distribution logistics has a decisive impact on a company's logistics costs and performance. Hence, such solutions make an essential contribution to corporate success. This article describes a decision support system for analyzing the potential of distribution logistics in terms of logistics costs and performance. In contrast to previous procedures of business process re-engineering (BPR), this method maps distribution logistics holistically under variable distribution structures. Combined with qualitative measures the decision support system will contribute to a more efficient design of distribution logistics.

Keywords: Decision support system distribution logistics, potential analyses, supply chain management.

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Authors: Wijittra Srisorn

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This research studied about green logistics and the expected benefit that organization gotten when adapted to green logistics also the organization concerned about the important activity in green logistics to apply in implementation from study was found that the benefit of green logistics that organization was gotten by logistics management which was the increased efficiency process of management the product from producer to customer all of reduce production cost, increased value added save energy and prevented environment together From study was found that the organization had green logistics to apply in logistics activities in supply chain since downstream till upstream to prevent environment as follow 1). Purchasing process, trade facilitation enhance such as linking of information technology during business to business (B2B business). 2). Productions process improved by business logistics improvement 3). Warehouse management process such as recycled packaging, moving goods in to warehouse, transportation goods and inside receiving and delivery products plan.

Keywords: Green Logistics, Trade Facilitation, Business Logistics Improvement, Double handling.

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Authors: Asem M. Othman

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The expansion of the hospitality industry is distinctive in the 21st century. Services, by nature, are intangible. Hence, service quality, in general, is a complicated process to be measured and evaluated. Hotels, as a service sector and part of the hospitality industry, are growing rapidly. This research paper was carried out to identify the quality determinants that may affect hotel guests’ service quality perception. In this research paper, each quality determinant will be discussed, illustrated, and justified thoroughly via a systematic literature review. This paper sets the stage to measure the significant influence of the service quality determinants on guest satisfaction. The knowledge contribution from this study proposes to practitioners and/or hotel service providers, fundamental elements to adopt the implications into their policies.

Keywords: Hotel service, service quality, quality determinants, quality management.

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Authors: Fulya Zaralı, Harun Resit Yazgan

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Logistics centers represent areas that all national and international logistics and activities related to logistics can be implemented by the various businesses. Logistics centers have a key importance in joining the transport stream and the transport system operations. Therefore, it is important where these centers are positioned to be effective and efficient and to show the expected performance of the centers. In this study, the location selection problem to position the logistics center is discussed. Alternative centers are evaluated according certain criteria. The most appropriate center is identified using the axiomatic design method.

Keywords: Logistic center, axiomatic design, facility location, information systems.

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Authors: Steffen Schieweck, Johannes Dregger, Sascha Kaczmarek, Michael ten Hompel

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Logistics distributors face the issue of having to provide increasing service levels while being forced to reduce costs at the same time. Same-day delivery, quick order processing and rapidly growing ranges of articles are only some of the prevailing challenges. One key aspect of the performance of an intra-logistics system is how often and in which amplitude congestions and dysfunctions affect the processing operations. By gaining knowledge of the so called ‘performance availability’ of such a system during the planning stage, oversizing and wasting can be reduced whereas planning transparency is increased. State of the art for the determination of this KPI is simulation studies. However, their structure and therefore their results may vary unforeseeably. This article proposes a concept for the establishment of ‘certified’ and hence reliable and comparable simulation models.

Keywords: Intra-logistics, performance availability, simulation, warehousing.

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Authors: Sriaroonnirun Sittha, Rotchanakitumnuai Siriluck

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This paper addresses a current problem that occurs among Thai internet service providers with regard to bandwidth network quality management. The IPSTAR department of Telecom Organization of Thailand public company (TOT); the largest internet service provider in Thailand, is the case study to analyze the problem that exists. The Internet bandwidth network quality management (iBWQM) framework is mainly applied to the problem that has been found. Bandwidth management policy (BMP) and quality of service (QoS) are two antecedents of iBWQM. This paper investigates internet user behavior, marketing demand and network operation views in order to determine bandwidth management policy (e.g. quota management, scheduling and malicious management). The congestion of bandwidth is also analyzed to enhance quality of service (QoS). Moreover, the iBWQM framework is able to improve the quality of service and increase bandwidth utilization, minimize complaint rate concerns to slow speed, and provide network planning guidelines through Thai Internet services providers.

Keywords: Internet bandwidth management, Internet serviceprovider, Internet usage behavior, Quality of Service.

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Authors: Toshihiko Takemura, Makoto Osajima, Masatoshi Kawano

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This paper includes a positive analysis to quantitatively grasp the relationship among vulnerability, information security incidents, and the countermeasures by using data based on a 2007 questionnaire survey for Japanese ISPs (Internet Service Providers). To grasp the relationships, logistic regression analysis is used. The results clarify that there are relationships between information security incidents and the countermeasures. Concretely, there is a positive relationship between information security incidents and the number of information security systems introduced as well as a negative relationship between information security incidents and information security education. It is also pointed out that (especially, local) ISPs do not execute efficient information security countermeasures/ investment concerned with systems, and it is suggested that they should positively execute information security education. In addition, to further heighten the information security level of Japanese telecommunication infrastructure, the necessity and importance of the government to implement policy to support the countermeasures of ISPs is insisted.

Keywords: Information security countermeasures, information security incidents, internet service providers, positive analysis

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Authors: Heng Ma

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Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: Third-party logistics enterprises, TDABC, cost management, S company.

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