Search results for: exploratory analysis

Authors: Vivek Agrawal, Vikas Tripathi, Nitin Seth

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This study examines several critical dimensions of eservice quality overlooked in the existing literature and proposes a model and instrument framework for measuring customer perceived e-service quality in the banking sector. The initial design was derived from a pool of instrument dimensions and their items from the existing literature review by content analysis. Based on focused group discussion, nine dimensions were extracted. An exploratory factor analysis approach was applied to data from a survey of 323 respondents. The instrument has been designed specifically for the banking sector. Research data was collected from bank customers who use electronic banking in a developing economy. A nine-factor instrument has been proposed to measure the e-service quality. The instrument has been checked for reliability. The validity and sample place limited the applicability of the instrument across economies and service categories. Future research must be conducted to check the validity. This instrument can help bankers in developing economies like India to measure the e-service quality and make improvements. The present study offers a systematic procedure that provides insights on to the conceptual and empirical comprehension of customer perceived e-service quality and its constituents.

Keywords: Testing, instrument, e-service quality, factor analysis.

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Authors: Sung-Min Park, Chan Kwon Park, Chae-Bogk Kim

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The purpose of this study is to analyze the relationship between transaction fairness, social capital, supply chain integration and sustainability. Based on the previous studies, measurement items were determined by using SPSS 22 and exploratory factor analysis was performed, and again, using AMOS 21 for confirmatory factor analysis and path analysis was performed by using study items that satisfy reliability, validity, and appropriateness of measurement model. It has shown that transaction fairness has a (+) significant effect on social capital, social capital on supply chain integration, supply chain integration on economic sustainability and social sustainability, and has a (+), but not significant effect on environmental sustainability. It has shown that supply chain integration has been proven to play a role as a parameter between social capital and economic and social sustainability, but not as a parameter between environmental sustainability. Through this study, it is suggested that clearly examining the relationship between fairness of trade, social capital, supply chain integration and sustainability, maintaining fairness of the transaction make formation of social capital, and further integration of supply chain, and achieve sustainability of entire supply chain.

Keywords: Transaction fairness, social capital, supply chain integration, sustainability.

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Authors: H. W. Ker

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Longitudinal data typically have the characteristics of changes over time, nonlinear growth patterns, between-subjects variability, and the within errors exhibiting heteroscedasticity and dependence. The data exploration is more complicated than that of cross-sectional data. The purpose of this paper is to organize/integrate of various visual-graphical techniques to explore longitudinal data. From the application of the proposed methods, investigators can answer the research questions include characterizing or describing the growth patterns at both group and individual level, identifying the time points where important changes occur and unusual subjects, selecting suitable statistical models, and suggesting possible within-error variance.

Keywords: Data exploration, exploratory analysis, HLMs/LMEs, longitudinal data, visual-graphical methods.

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Authors: Serkan Solmaz, Jean-Baptiste Gouriet, Nicolas Van de Wyer, Christophe Schram

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Efficiency of the cooling process for cryogenic propellant boiling in engine cooling channels on space applications is relentlessly affected by the phase change occurs during the boiling. The effectiveness of the cooling process strongly pertains to the type of the boiling regime such as nucleate and film. Geometric constraints like a non-transparent cooling channel unable to use any of visualization methods. The ultrasonic (US) technique as a non-destructive method (NDT) has therefore been applied almost in every engineering field for different purposes. Basically, the discontinuities emerge between mediums like boundaries among different phases. The sound wave emitted by the US transducer is both transmitted and reflected through a gas-liquid interface which makes able to detect different phases. Due to the thermal and structural concerns, it is impractical to sustain a direct contact between the US transducer and working fluid. Hence the transducer should be located outside of the cooling channel which results in additional interfaces and creates ambiguities on the applicability of the present method. In this work, an exploratory research is prompted so as to determine detection ability and applicability of the US technique on the cryogenic boiling process for a cooling cycle where the US transducer is taken place outside of the channel. Boiling of the cryogenics is a complex phenomenon which mainly brings several hindrances for experimental protocol because of thermal properties. Thus substitute materials are purposefully selected based on such parameters to simplify experiments. Aside from that, nucleate and film boiling regimes emerging during the boiling process are simply simulated using non-deformable stainless steel balls, air-bubble injection apparatuses and air clearances instead of conducting a real-time boiling process. A versatile detection algorithm is perennially developed concerning exploratory studies afterward. According to the algorithm developed, the phases can be distinguished 99% as no-phase, air-bubble, and air-film presences. The results show the detection ability and applicability of the US technique for an exploratory purpose.

Keywords: Ultrasound, ultrasonic, multiphase flow, boiling, cryogenics, detection algorithm.

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Authors: Wei Zhang, Lifen Zhao

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The present study aims to translate and validate the Career Motivation Scale among Chinese University and vocational college teachers. Exploratory factor analysis supported a three-factor structure that was consistent with the original structure of career motivation: career insight, career identity, and career resilience. Confirmatory factor analysis showed that a second-order three-factor model with correlated measurement errors best fit the data. Configural, metric, and scalar invariance models were tested, demonstrating that the Chinese version of the Career Motivation Scale did not differ across groups of school type, educational level, and working years in current institutions. The concurrent validity of the Chinese Career Motivation Scale was confirmed by its significant correlations with work engagement, career adaptability, career satisfaction, job crafting, and intention to quit. The results of the study indicated that the Chinese Career Motivation Scale was a valid and reliable measure of career motivation among university and vocational college teachers in China.

Keywords: Career motivation scale, Chinese university and vocational college teachers, measurement invariance, validation.

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Authors: Lizbeth Puerta, Enselmina Marín

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The purpose of this research is to present a survey to be applied to professors of public universities, to identify the factors that benefit or hinder the university-industry relation. Hence, this research studies some elements that integrate the variables: Knowledge management, technology management, and technology transfer; to define the existence of a relation between these variables and the industry necessities of innovation. This study is exploratory, descriptive and non-experimental. The research question is: What is the impact of the knowledge management, the technology management, and the technology transfer, made by administrative support areas of the public universities, in the industries innovation? Thus, literature review was made to identify some elements that should be considered to design a survey that allows to obtain valid information to the study variables. After this, the survey was developed, and the Content Validity Analysis was made through the Lawshe Model. The analysis indicated that the Content Validity Index (CVI) was 0.80. Hence, it was determined that this survey presents acceptable psychometric properties to be used as an evaluation tool.

Keywords: Innovation, knowledge management, technology management, technology transfer.

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Authors: Babak Darvish Rouhani, Mohd Naz’ri Mahrin, Fatemeh Nikpay, Pourya Nikfard, Maryam Khanian Najafabadi

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Enterprise Architecture (EA) is a strategy that is employed by enterprises in order to align their business and Information Technology (IT). EA is managed, developed, and maintained through Enterprise Architecture Implementation Methodology (EAIM). Effectiveness of EA implementation is the degree in which EA helps to achieve the collective goals of the organization. This paper analyzes the results of a survey that aims to explore the factors that affect the effectiveness of EAIM and specifically the relationship between factors and effectiveness of the output and functionality of EA project. The exploratory factor analysis highlights a specific set of five factors: alignment, adaptiveness, support, binding, and innovation. The regression analysis shows that there is a statistically significant and positive relationship between each of the five factors and the effectiveness of EAIM. Consistent with theory and practice, the most prominent factor for developing an effective EAIM is innovation. The findings contribute to the measuring the effectiveness of EA implementation project by providing an indication of the measurement implementation approaches which is used by the Enterprise Architects, and developing an effective EAIM.

Keywords: Enterprise Architecture, Enterprise Architecture Implementation Methodology, EA, Effectiveness, Factors, Implementation Methodology.

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Authors: K. M. Rabiul Karim

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The purpose of this study was to examine the reliability and validity of the Masculine Subordination-to-women Stress Scale (MSS) in the rural Bangladeshi population. The scale was validated using a sample of 342 Bangladeshi married men from 5 northwest villages of the country. Exploratory factor analysis revealed a single-factorial structure of the scale: masculine subordination-to-women stress. The MSS also showed adequate reliability and concurrent validity. It appears that the MSS is a reliable and valid instrument to measure masculine subordination-to-women stress for Bangladeshi men. However, further study of the scale is imperative.

Keywords: Reliability, Validity, Masculine Subordination-to-women Stress, and Bangladeshi Rural Men.

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Authors: Florin Gorunescu

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Diagnosis can be achieved by building a model of a certain organ under surveillance and comparing it with the real time physiological measurements taken from the patient. This paper deals with the presentation of the benefits of using Data Mining techniques in the computer-aided diagnosis (CAD), focusing on the cancer detection, in order to help doctors to make optimal decisions quickly and accurately. In the field of the noninvasive diagnosis techniques, the endoscopic ultrasound elastography (EUSE) is a recent elasticity imaging technique, allowing characterizing the difference between malignant and benign tumors. Digitalizing and summarizing the main EUSE sample movies features in a vector form concern with the use of the exploratory data analysis (EDA). Neural networks are then trained on the corresponding EUSE sample movies vector input in such a way that these intelligent systems are able to offer a very precise and objective diagnosis, discriminating between benign and malignant tumors. A concrete application of these Data Mining techniques illustrates the suitability and the reliability of this methodology in CAD.

Keywords: Endoscopic ultrasound elastography, exploratorydata analysis, neural networks, non-invasive cancer detection.

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Authors: Venkataraman Sankaranarayanan, Sougata Ray

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While extant research has examined many aspects of differential corporate environmental outcomes and behavior, a holistic and integrated view of heterogeneity in corporate environment sustainability (CES) practices remains a puzzle to be fully unraveled – its extent and nature, its relationship to macro or micro level influences, or strategic orientations. Such a perspective would be meaningful for the field given notable strides in CES practices and the corporate social responsibility agenda over the last two decades, in the backdrop of altered global socio-political sensitivities and technological advances. To partly address this gap, this exploratory research adopted a content analysis approach to code patterns in the sustainability disclosures of the 160 largest global firms spread over 8 years. The sample of firms spanned seven industries, nine countries and three continents thereby presenting data rich and diverse enough in several dimensions to be representative of global heterogeneity in CES practices. Through a factor analysis of the coded data, four strategic CES orientations were extracted through the analysis, that effectively straddles most of the variation observed in current CES practices – one that seeks to reduce environmental damage on account of the firm’s operations, another that prioritizes minimalism, a third that focuses on broader ecological status quo, and a final one that champions the ‘business of green’, extending the CES agenda beyond the firm’s boundaries. These environment sustainability strategy orientations are further examined to elicit prominent patterns and explore plausible antecedents.

Keywords: Corporate sustainability, corporate social responsibility, corporate environmental management, environmental strategy.

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Authors: Yi-Hsiang Pan, Wei-Ting Hsu, Chang-Pang Lin

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The purpose of this study was to develop and examine a Teaching Commitment Scale of Health and Physical Education (TCS-HPE) for Taiwanese elementary school teachers. First of all, based on teaching commitment related theory and literatures to develop a original scale with 40 items, later both stratified random sampling and cluster sampling were used to sample participants. During the first stage, 300 teachers were sampled and 251 valid scales (83.7%) returned. Later, the data was analyzed by exploratory factor analysis to obtain 74.30% of total variance for the construct validity. The Cronbach-s alpha coefficient of sum scale reliability was 0.94, and subscale coefficients were between 0.80 and 0.96. In the second stage, 400 teachers were sampled and 318 valid scales (79.5%) returned. Finally, this study used confirmatory factor analysis to test validity and reliability of TCS-HPE. The result showed that the fit indexes reached acceptable criteria(¤ç2 (246 ) =557.64 , p<.05, RMSEA= 0.03, GFI = 0.96, AGFI = 0.95, NFI = 0.91, CFI = 0.98, RMR = 0.04, SRMR = 0.03). In conclusion, TCS-HPE has four dimensions with 24 items, including teaching identification, teaching involvement, teaching objectives and tendency towards work continuation. It is an acceptable measurement instrument with reliability and validity.

Keywords: Attitude, belief, construct validity, teachers' professional development.

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Authors: David Ruiz, Carlos Nava, Roberto Carbajal

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The psychological profile has become one of the most important sources of information when it comes to individual selection and the hiring process in any organization. Psychological instruments are used to collect data about variables that are considered critically important for performance in work. However, because of conceptual chaos in organizational psychology, most of the information provided by psychological testing is not directly useful for Mexican human resources professionals to take hiring decisions. The aims of this paper are 1) to underline the lack of conceptual precision in theoretical testing foundations in Mexico and 2) presenting a reliability and validity analysis of a frustration tolerance instrument created as an alternative to a heuristically conduct individual assessment in organizations. First, a description of assessment conditions in Mexico is made. Second, an instrument and a theoretical framework is presented as an alternative to the assessment practices in the country. A total of 65 Psychology Iztacala Superior Studies Faculty students were assessed. Cronbach´s alpha coefficient was calculated and an exploratory factor analysis was carried out to prove the scale unidimensionality. Reliability analysis revealed good internal consistency of the scale (Cronbach’s α = 0.825). Factor analysis produced 4 factors for the scale. However, factor loadings and explained variation give proof to the scale unidimensionality. It is concluded that the instrument has good psychometric properties that will allow human resources professionals to collect useful data. Different possibilities to conduct psychological assessment are suggested for future development.

Keywords: Psychological assessment, frustration tolerance, human resources, organizational psychology.

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Authors: Sourabh Jain, Sukhvir Singh Jain, Gaurav V. Jain

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Intelligent Transportation System is an integrated application of communication, control and monitoring and display process technologies for developing a user–friendly transportation system for urban areas in developing countries. In fact, the development of a country and the progress of its transportation system are complementary to each other. Urban traffic has been growing vigorously due to population growth as well as escalation of vehicle ownership causing congestion, delays, pollution, accidents, high-energy consumption and low productivity of resources. The development and management of urban transport in developing countries like India however, is at tryout stage with very few accumulations. Under the umbrella of ITS, urban corridor management strategy have proven to be one of the most successful system in accomplishing these objectives. The present study interprets and figures out the performance of the 27.4 km long Urban Bus route having six intersections, five flyovers and 29 bus stops that covers significant area of the city by causality analysis. Performance interpretations incorporate Passenger Boarding and Alighting, Dwell time, Distance between Bus Stops and Total trip time taken by bus on selected urban route.

Keywords: Congestion, Dwell time, delay, passengers boarding alighting, travel time.

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Authors: E. E. Marschalko, K. Kalcza-Janosi, I. Kotta, B. Bibok

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There is a scarcity of validated instruments in Hungarian for the assessment of self-determination related traits and behaviors. In order to fill in this gap, the aim of this study was the translation, cultural adaptation and validation of Self-Determination Scale (SDS) for the Hungarian population. A total of 4335 adults participated in the study. The mean age of the participants was 27.97 (SD = 9.60). The sample consisted mostly of females, less than 20% were males. Exploratory and Confirmatory Factor Analysis was performed for factorial structure checking and validation Cronbach’s alpha was used to examine the reliability of the factors. Our results revealed that the Hungarian version of SDS has good psychometric properties and it is a reliable tool for psychologists who would like to study or assess self-determination traits in their clients. The adapted and validated Hungarian version of SDS is presented in this paper.

Keywords: self-determination, traits, self-determination scale, awareness of self, perceived choice, adults, Hungarian, psychometric properties

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Authors: Taşkın Dirsehan

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The main purpose of this study is to explore current and possible customer experiences in Bosphorus Zoo. Since there is no previous research conducted on Turkish zoos- customer experiences, we conduct an exploratory research taking the form of depth interviews. Then, we group the experiences according to strategic experiential modules (sense, feel, think, act and relate).

Keywords: Customer Experience, Experiential Marketing, Services Marketing

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Authors: Zanjbeel Tabassum, Cahit Ali Bayraktar, Asfa Muhammad Din, Murat Durucu

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Six Sigma is a widely adapted quality improvement methodology applied throughout the world. Through this paper, an attempt has been made to identify Critical Success Factors (CSF) for successful implementation of Six Sigma in Pakistani Small and Medium-sized Enterprises (SMEs). A survey methodology was used to collect the data from SMEs in Pakistan. The results of this exploratory empirical research reflect the importance of different CSFs of Six Sigma implementation in SMEs in Pakistan. On the basis of extracted factors, a framework has been proposed for successful Six Sigma implementation in Pakistani SMEs. This study will provide a base for Pakistani SMEs and future researchers working in Six Sigma implementation and help them to prepare a road map to eradicate the hurdles in Six Sigma implementation.

Keywords: Critical success factors, small and medium-sized enterprises, Six Sigma, Pakistan.

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Authors: Yan-Fang Niu

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In view of current IT integration development of SOA, this paper examines AIS design based on SOA, including information sources collection, accounting business process integration and real-time financial reports. The main objective of this exploratory paper is to facilitate AIS research combing the Web Service, which is often ignored in accounting and computer research. It provides a conceptual framework that clarifies the interdependency between SOA and AIS, and also presents the major SOA functions in different areas of AIS

Keywords: AIS, SOA, Web Service

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Authors: Hiroki Shinkawa, Tadaaki Tomiie

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Many interventions for social skills acquisition aim to decrease the gap between social skills deficits in the individual and normative social skills; nevertheless little is known of typical social skills according to age difference in students. In this study, we developed new quintet of Hokkaido Social Skills Inventory (HSSI) to identify age-appropriate social skills for school adaptation. First, we selected 13 categories of social skills for school adaptation from previous studies, and created questionnaire items through discussion by 25 teachers in all three levels from elementary schools to senior high schools. Second, the factor structures of five versions of the social skills scale were investigated on 2nd grade (n = 1,864), 4th grade (n = 1,936), 6th grade (n = 2,085), 7th grade (n = 2,007), and 10th grade (n = 912) students, respectively. The exploratory factor analysis showed that a number of constructing factors of social skills increased as one’s grade in school advanced. The results in the present study can be useful to characterize the age-appropriate social skills for school adaptation. 

Keywords: Social skills, age difference, children, adolescents.

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Authors: Hasan Atak, Figen Çok

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Emerging Adulthood, the period during ages 18 to 25, is a new conceptualitation proposed by Arnett which is especially prevalent in the industrialized countries. Turkey is basically a developing country having a young population structure. Investigating the presence of such a life period in such a culture might be helpful in understanding educational and psychological needs of people who are in their twenties. With the aim of investigating Emerging Adulthood in Turkey, a well-known instrument (IDEA, 2003) was adapted to Turkish language and Turkish culture. The scale was administered to 296 participants between 15 and 34 ages and validity and reliability were conducted. Exploratory factor analysis revealed three subscales. Reliability coefficients of the scale (Cronbach a) was found as .69. Test-retest reliability coefficients was found for the scale as .81. Finally, “The IDEA" with 20 items was obtained to be used in the Turkish population. The instrument is ready to be administered among Turkish young people for the investigation of transition to adulthood, and whether such a emerging adulthood period really existed.

Keywords: Adaptation, Emerging Adulthood, Turkey, IDEA.

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Authors: Mia Sorensen

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The introduction of haptic elements in a graphic user interfaces are becoming more widespread. Since haptics are being introduced rapidly into computational tools, investigating how these models affect Human-Computer Interaction would help define how to integrate and model new modes of interaction. The interest of this paper is to discuss and investigate the issues surrounding Haptic and Graphic User Interface designs (GUI) as separate systems, as well as understand how these work in tandem. The development of these systems is explored from a psychological perspective, based on how usability is addressed through learning and affordances, defined by J.J. Gibson. Haptic design can be a powerful tool, aiding in intuitive learning. The problems discussed within the text is how can haptic interfaces be integrated within a GUI without the sense of frivolity. Juxtaposing haptics and Graphic user interfaces has issues of motivation; GUI tends to have a performatory process, while Haptic Interfaces use affordances to learn tool use. In a deeper view, it is noted that two modes of perception, foveal and ambient, dictate perception. These two modes were once thought to work in tandem, however it has been discovered that these processes work independently from each other. Foveal modes interpret orientation is space which provide for posture, locomotion, and motor skills with variations of the sensory information, which instructs perceptions of object-task performance. It is contended, here, that object-task performance is a key element in the use of Haptic Interfaces because exploratory learning uses affordances in order to use an object, without meditating an experience cognitively. It is a direct experience that, through iteration, can lead to skill-sets. It is also indicated that object-task performance will not work as efficiently without the use of exploratory or kinesthetic learning practices. Therefore, object-task performance is not as congruently explored in GUI than it is practiced in Haptic interfaces.

Keywords: Affordances, Graphic User Interface, HapticInterfaces, Tool-Use, Object-Naming, Object-Task Performance

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Authors: F. J. Moral García, P. Valiente González, F. López Rodríguez

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Ground-level tropospheric ozone is one of the air pollutants of most concern. It is mainly produced by photochemical processes involving nitrogen oxides and volatile organic compounds in the lower parts of the atmosphere. Ozone levels become particularly high in regions close to high ozone precursor emissions and during summer, when stagnant meteorological conditions with high insolation and high temperatures are common. In this work, some results of a study about urban ozone distribution patterns in the city of Badajoz, which is the largest and most industrialized city in Extremadura region (southwest Spain) are shown. Fourteen sampling campaigns, at least one per month, were carried out to measure ambient air ozone concentrations, during periods that were selected according to favourable conditions to ozone production, using an automatic portable analyzer. Later, to evaluate the ozone distribution at the city, the measured ozone data were analyzed using geostatistical techniques. Thus, first, during the exploratory analysis of data, it was revealed that they were distributed normally, which is a desirable property for the subsequent stages of the geostatistical study. Secondly, during the structural analysis of data, theoretical spherical models provided the best fit for all monthly experimental variograms. The parameters of these variograms (sill, range and nugget) revealed that the maximum distance of spatial dependence is between 302-790 m and the variable, air ozone concentration, is not evenly distributed in reduced distances. Finally, predictive ozone maps were derived for all points of the experimental study area, by use of geostatistical algorithms (kriging). High prediction accuracy was obtained in all cases as cross-validation showed. Useful information for hazard assessment was also provided when probability maps, based on kriging interpolation and kriging standard deviation, were produced.

Keywords: Kriging, map, tropospheric ozone, variogram.

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Authors: Siti Juryiah Mohd Khalid, Norazlina Dol

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Academic libraries in Malaysia are still not prepared for disaster even though several occasions have been reported. The study sets out to assess the current status of preparedness in disaster management among Malaysian academic libraries in the State of Selangor and the Federal Territory of Kuala Lumpur. To obtain a base level of knowledge on disaster preparedness of current practices, a questionnaire was distributed to chief librarians or their assignees in charge of disaster or emergency preparedness at 40 academic libraries and 34 responses were received. The study revolved around the current status of preparedness, on various issues including existence of disaster preparedness plan among academic libraries in Malaysia, disaster experiences by the academic libraries, funding, risk assessment activities and involvement of library staff in disaster management. Frequency and percentage tables were used in the analysis of the data collected. Some of the academic libraries under study have experienced one form of disaster or the other. Most of the academic libraries do not have a written disaster preparedness plan. The risk assessments and staff involvement in disaster preparedness by these libraries were generally adequate.

Keywords: Academic libraries, disaster preparedness plan, disaster management, emergency plan.

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Authors: Eduardo da Silva, Tânia Caetano, Jessica B. Lopes

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Emotion dysregulation has been linked to psychopathology in general and, in particular, to substance abuse and other addiction-related disorders, such as eating disorders, impulsive disorder, and gambling. It has been proposed that a lessening of the difficulties in emotion regulation can have a significant positive impact on the treatment of these disorders. The present study explores the association between the progress in the Change & Grow^® therapeutic model (5 stages of treatment), and the decrease in the difficulties related to emotion regulation. The Change & Grow^® model has five stages of treatment according to the model’s five principles (Truth, Acceptance, Gratitude, Love and Responsibility) and incorporates different therapeutic approaches such as positive psychology, cognitive and behavioral therapy and third generation therapies. The main objective is to understand the impact of the presented therapeutic model on difficulties in emotion regulation in patients with addiction-related disorders. The exploratory study has a cross-sectional design. Participants were 44 (15 women and 29 men) Portuguese patients in the residential Villa Ramadas International Treatment Centre. The instrument used was the Portuguese version of the Difficulties in Emotion Regulation Scale (DERS), which measures six dimensions of emotion regulation (Strategies, Non-acceptance, Awareness, Impulse, Goals, and Clarity). The mean rank scores for both the DERS total score and the Impulse subscale showed statistically significant differences according to Stage of Treatment/Principles. Furthermore, Stage of Treatment/Principles held a negative correlation with the scores of the Non-acceptance and Impulse subscales, as well as the DERS total score. The results indicate that the Change & Grow^® model seems to have an impact in lessening the patient’s difficulties in emotion regulation. The Impulse dimension suffered the greater impact, which supports the well-known relevance of impulse control, or related difficulties, in addiction-related disorders.

Keywords: Addiction, Change & Grow®, emotion regulation, psychopathology.

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Authors: A. Camões, M. Ferreira Dias, M. Amorim

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In recent years, the social economy is increasingly seen as a viable means to address social problems. Social enterprises, as well as public projects and initiatives targeted to meet social purposes, offer organizational models that assume heterogeneity, flexibility and adaptability to the ‘real world and real problems’. Despite the growing popularity of social initiatives, decision makers still face a paucity in what concerns the available models and tools to adequately assess its sustainability, and its impacts, notably the nature of its contribution to economic growth. This study was carried out at the local level, by analyzing the social impact initiatives and projects promoted by the Municipality of Albergaria-a-Velha (Câmara Municipal de Albergaria-a-Velha -CMA), a municipality of 25,000 inhabitants in the central region of Portugal. This work focuses on the challenges related to the qualifications and employability of citizens, which stands out as one of the key concerns in the Portuguese economy, particularly expressive in the context of small-scale cities and inland territories. The study offers a characterization of the Municipality, its socio-economic structure and challenges, followed by an exploratory analysis of multiple sourced data, collected from the CMA's documental sources as well as from privileged informants. The purpose is to conduct detailed analysis of the CMA's social projects, aimed at characterizing its potential impact for the model of qualifications and employability of the citizens of the Municipality. The study encompasses a discussion of the socio-economic profile of the municipality, notably its asymmetries, the analysis of the social projects and initiatives, as well as of data derived from inquiry actors involved in the implementation of the social projects and its beneficiaries. Finally, the results obtained with the Better Life Index will be included. This study makes it possible to ascertain if what is implicit in the literature goes to the encounter of what one experiences in reality.

Keywords: Measurement, municipalities, social economy, social impact.

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Authors: Ashkan Mirzay Fashami

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This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms.

Keywords: Audit fee, auditor switch, Australia, industry, location.

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Authors: Mohammed Almohammedali, Peter Duncan, David Edgar

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The aim of this exploratory research is to understand further how organisations can evaluate their activities, which generate knowledge creation, to meet changing stakeholder expectations. A Scale of Knowledge (SoK) Framework is proposed which links knowledge management and organisational activities to changing stakeholder expectations. The framework was informed by the knowledge management literature, as well as empirical work conducted via a single case study of a multi-site hospital organisation in Saudi Arabia. Eight in-depth semi-structured interviews were conducted with managers from across the organisation regarding current and future stakeholder expectations, organisational strategy/activities and knowledge management. Data were analysed using thematic analysis and a hierarchical value map technique to identify activities that can produce further knowledge and consequently impact on how stakeholder expectations are met. The SoK Framework developed may be useful to practitioners as an analytical aid to determine if current organisational activities produce organisational knowledge which helps them meet (increasingly higher levels of) stakeholder expectations. The limitations of the research and avenues for future development of the proposed framework are discussed.

Keywords: Knowledge creation, knowledge management, organisational knowledge, scale of knowledge, knowledge impact.

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Authors: L. Bernabeo, T. Loftus

Abstract:

Many children often experience phases of picky eating, food aversions and/or avoidance. For families with children who have special needs, these experiences are often exacerbated, which can lead to feelings that negatively impact a caregiver’s relationship with their child. Within the scope of speech language pathology practice, knowledge of both emotional and feeding development is key. This paper will explore the significance of “messy play” within typical feeding development, and the challenges that may arise if a child does not have the opportunity to engage in this type of exploratory play. This paper will consider several contributing factors that can result in a “picky eater.” Further, research has shown that individuals with special needs, including autism, possess a neurological makeup that differs from that of a typical individual. Because autism is a disorder of relating and communicating due to differences in the limbic system, an individual with special needs may respond to a typical feeding experience as if it is a traumatic event. As a result, broadening one’s dietary repertoire may seem to be an insurmountable challenge. This paper suggests that introducing new foods through exploratory play can help broaden and strengthen diets, as well as improve the feeding experience, of individuals with autism. The DIRFloortimeⓇ methodology stresses the importance of following a child's lead. Within this developmental model, there is a special focus on a person’s individual differences, including the unique way they process the world around them, as well as the significance of therapy occurring within the context of a strong and motivating relationship. Using this child-centered approach, we can support our children in expanding their diets, while simultaneously building upon their cognitive and creative development through playful and respectful interactions that include exposure to foods that differ in color, texture, and smell. Further, this paper explores the importance of exploration, self-feeding and messy play on brain development, both in the context of typically developing individuals and those with disordered development.

Keywords: Autism, development, exploration, feeding, play.

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Authors: O. V. Missioura

Abstract:

MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.

Keywords: Management Control (MC), Internal Control (IC), definition, causal link, COSO 1992/2004, CoCo (Canadian Institute of Chartered Accountants), Russian CG code (КОДЕКС) , limited and broad concepts MC and IC.

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Authors: K. Cormican, G. Coppola, S. Farina

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Knowledge management is a critical component of competitive success in service organizations. Knowledge management centers on creating new knowledge and utilizing existing knowledge. While utilizing existing knowledge relates to input and control and can lead to a reduction in costs; creating new knowledge relates to output and growth and can lead to an increase in revenue. Therefore managers must ensure that they can successfully optimize the knowledge and talent in their organizations. To do this they and must try to develop an environment that promotes the generation, acquisition, transfer and use of valuable knowledge in creative ways. However knowledge management is complex and diverse. Research suggests that organizations in general and SMEs in particular are finding it difficult to implement successful knowledge management initiatives. Our research attempts to understand whether organizations are adopting best practice initiatives in their organizations. This paper presents findings from an exploratory study of 139 SMEs operating in the tourism sector across Europe. The goals of the survey is to assess the level of awareness of knowledge and talent management strategies and methodologies and to determine whether the responding companies implement best practice knowledge management initiatives in their organizations Analysis of the findings from the study are presented and discussed.

Keywords: service sector, small enterprise, success factors, survey

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Authors: Leszek Chybowski, Artur Bejger, Katarzyna Gawdzińska

Abstract:

Subversion analysis is a tool used in the TRIZ (Theory of Inventive Problem Solving) methodology. This article introduces the history and describes the process of subversion analysis, as well as function analysis and analysis of the resources, used at the design stage when generating possible undesirable situations. The article charts the course of subversion analysis when applied to a fuel injection nozzle of a marine engine. The work describes the fuel injector nozzle as a technological system and presents principles of analysis for the causes of a cracked tip of the nozzle body. The system is modelled with functional analysis. A search for potential causes of the damage is undertaken and a cause-and-effect analysis for various hypotheses concerning the damage is drawn up. The importance of particular hypotheses is evaluated and the most likely causes of damage identified.

Keywords: Complex technical system, fuel injector, function analysis, importance analysis, resource analysis, sabotage analysis, subversion analysis, TRIZ.

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