An exploratory model of interventionist research to calculate costs and prices in small Brazilian manufacturers, combining training and intervention phases

2017 ◽  
Vol 9 (3) ◽  
pp. 315-332 ◽  
Author(s):  
José Carlos Tiomatsu Oyadomari ◽  
Renato Monteiro da Silva ◽  
Octávio Ribeiro de Mendonça Neto ◽  
Carlos Alberto Diehl

Purpose This paper aims to propose an interventionist research model for cost measurement in small manufacturing companies. Design/methodology/approach The study was based on an interventionist model that consisted of two phases – training and intervention. The innovative model used in the study combined Labro and Tuomela’s (2003) framework with the socialization, externalization, combination and internalization model developed by Nonaka et al. (2001), and it was subsequently applied to two Brazilian manufacturing companies. Findings The main findings were as follows: the training phase is the one that generated the greatest impact on the cost calculation; competitors should not be invited to participate in the same program; it is necessary for the researchers to have professional experience of the subject being investigated and to have experience of micro and small enterprises; the training phase must be presented using appropriate language; and a better understanding of the costs can increase entrepreneurs’ confidence when negotiating prices with clients. Research limitations/implications The main limitation was the small number of companies that were included in the study. Future research could involve longitudinal studies to evaluate the long-term results of interventionist studies. Practical implications The study showed that even small business owners can implement costing techniques, but that this requires the development of an environment of knowledge creation, followed by an implementation phase. The model can be replicated on a large scale, with affordable costs. Social implications Improving the performance of small and medium-sized enterprises, which are high employers, with low implementation cost is a demand of society. Originality/value The model proved to be valid, and it could easily be replicated on a larger scale; the study therefore helps to demonstrate the benefits of interventionist research.

2017 ◽  
Vol 51 (2) ◽  
pp. 367-390 ◽  
Author(s):  
Elaine Wallace ◽  
Isabel Buil ◽  
Leslie de Chernatony

Purpose Brand “Likes” on Facebook facilitate self-expression, forming part of consumers’ virtual selves. Yet, consumers’ brand “Likes” may bear little resemblance to their material realities. This paper aims to test similarities of brand image with self-image for Facebook “Likes” to determine whether self-congruence with a “Liked” brand leads to positive offline brand outcomes. It also investigates whether consumers’ perceptions about their Facebook social relations influence self-congruent brand “Likes”. Design/methodology/approach A large-scale survey was conducted of regular Facebook users who “Liked” brands. Data from 438 respondents was analysed and hypotheses tested using structural equation modeling. Findings Empirical results show that the perceived self-congruence with a “Liked” brand increases with social tie strength. Perceived social tie strength is informed by perceived attitude homophily. When the perceived self-congruence with a “Liked” brand is higher, brand love and word of mouth (WOM) are enhanced. Consumers also have greater brand loyalty and offer more WOM when brands are loved. Research limitations/implications Findings demonstrate the influence of consumers’ cognitive network on “Likes” and brand outcomes. Further replication would enhance generalisability. Future research should use a wider sample and investigate other variables. Practical implications Findings support managers seeking to grow and analyse Facebook “Likes” by providing insights into brand loyalty, brand love and WOM for “Liked” brands. Originality/value The paper addresses the dearth of research exploring how consumers’ perceptions of their Facebook network influence their online brand behaviour and how perceived self-congruence with a “Liked” brand relates to brand outcomes.


2016 ◽  
Vol 17 (1) ◽  
pp. 148-167 ◽  
Author(s):  
Mariachiara Barzotto ◽  
Giancarlo Corò ◽  
Mario Volpe

Purpose – The purpose of this paper is twofold. First, to explore to what extent being located in a territory is value-relevant for a company. Second, to understand if a company is aware of, and how it can sustain, the territorial tangible and intangible assets present in the economic area in which it is located. Design/methodology/approach – The study presents an empirical multiple case-study, investigating ten mid-/large-sized Italian companies in manufacturing sectors. Findings – The results indicate that the sampled manufacturing companies are intertwined with the environment in which they are embedded, both in their home country and in host ones. The domestic territorial capital has provided, and still provides, enterprises with workers endowed with the necessary technical skills that they can have great difficulty in finding in other places. In turn, companies support territorial capital generation through their activities. Research limitations/implications – To increase the generalisability of the results, future research should expand the sample and examine firms based in different countries and sectors. Practical implications – Implications for policy makers: developing effective initiatives to support and guide a sustainable territorial capital growth. Implications for managers and investors: improving managerial and investors’ decisions by disclosing a complete picture of the enterprise, also outside the firm boundaries. Originality/value – The study contributes to intangibles/intellectual capital literature by shedding light on the importance of including territorial capital in a company’s report to improve the definition of the firm’s value. Accounting of the territorial capital would increase the awareness of the socio-economic environment value in which companies are located and its use.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Frank Bodendorf ◽  
Manuel Lutz ◽  
Stefan Michelberger ◽  
Joerg Franke

Purpose Cost transparency is of central importance to reach a consensus between supply chain partners. The purpose of this paper is to contribute to the instrument of cost analysis which supports the link between buyers and suppliers. Design/methodology/approach Based on a detailed literature review in the area of cost analysis and purchasing, intelligent decision support systems for cost estimation are identified. Subsequently, expert interviews are conducted to determine the application possibilities for managers. The application potential is derived from the synthesis of motivation, identified applications and challenges in the industry. Management recommendations are to be derived by bringing together scientific and practical approaches in the industry. Findings On the one hand, the results of this study show that machine learning (ML) is a complex technology that poses many challenges for cost and purchasing managers. On the other hand, ML methods, especially in combination with expert knowledge and other analytical methods, offer immense added value for cost analysis in purchasing. Originality/value Digital transformation allows to facilitate the cost calculation process in purchasing decisions. In this context, the application of ML approaches has gained increased attention. While such approaches can lead to high cost reductions on the side of both suppliers and buyers, an intelligent cost analysis is very demanding.


2018 ◽  
Vol 11 (2) ◽  
pp. 174-201 ◽  
Author(s):  
Gabriella Engström ◽  
Kristina Sollander ◽  
Per Hilletofth ◽  
David Eriksson

PurposeThe purpose of this study is to explore reshoring drivers and barriers from a Swedish manufacturing perspective.Design/methodology/approachThis paper is a case study, including four Swedish manufacturing companies, with focus on drivers and barriers from the context of the Swedish manufacturing industry. A literature review of previously established drivers and barriers is used to map out the empirical findings and thereby identify potential gaps between the current body of literature and drivers and barriers from a Swedish manufacturing context.FindingsThe findings of the study suggest that quality issues continue to be one of the strongest reshoring drivers. Except for product quality, quality is also connected to host country’s infrastructure, communication and service. The supply chain perspective is a source of several drivers and is identified as a perspective often overlooked in offshoring decisions. Barriers related to firm specifics were more elaborately discussed by the companies, especially concerning calculation of location decision and the need to invest in resources, which allows for a higher level of capacity at the home country facility.Research limitations/implicationsThe study develops a structured table of reshoring drivers and barriers which can serve as a base for future research. Future research on the calculation of location decisions is deemed as a crucial step to further understand reshoring and aid companies in the decision-making process.Practical implicationsThe drivers and barriers identified in the study can give practitioners insight into reshoring from the perspective of the Swedish manufacturing industry and thus aid in future manufacturing location decisions. The table of drivers and barriers can also be important to understand how Sweden can strengthen its competitive advantage and motivate more companies to reshore manufacturing.Originality/valueThis is one of only few papers from the Nordic countries and also one of few case studies examining reshoring in manufacturing companies.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Qijie Xiao ◽  
Fang Lee Cooke ◽  
Felix Mavondo ◽  
Greg J. Bamber

PurposeThe purpose of the research is to examine the antecedent and employee well-being outcomes of employees' perceptions of benefits schemes.Design/methodology/approachData were collected using both paper-based and web-based questionnaires over two time points (one month apart). The sample included 281 participants in eight companies in China. Structural equation modelling was employed to investigate the relationship between Chinese traditionality, perceived benefits schemes, job involvement and emotional exhaustion.FindingsChinese traditionality is an antecedent of employees' perceptions of benefits schemes. Perceived benefits schemes are negatively associated with emotional exhaustion. Moreover, job involvement mediates the relationship between perceived benefits schemes and emotional exhaustion.Research limitations/implications The data were collected in eight manufacturing companies in China, which may raise concerns about the generalisability of findings across industries, nations and cultures. Larger, more representative and cross-contextual samples are needed for future research to test the results further.Practical implicationsManagers should anticipate that employees with different cultural values may develop dissimilar perceptions of the same benefits schemes. Hence, managers need to communicate the benefits schemes to distinct employee groups in different ways.Originality/valueBased on the conservation of resources model, this research offers theoretical insights into the mechanisms through which perceived benefits schemes influence employee health well-being. In addition, this research tests an antecedent of perceived benefits schemes.


2013 ◽  
Vol 79 (19) ◽  
pp. 6050-6058 ◽  
Author(s):  
Christoph Knuf ◽  
Intawat Nookaew ◽  
Stephen H. Brown ◽  
Michael McCulloch ◽  
Alan Berry ◽  
...  

ABSTRACTMalic acid has great potential for replacing petrochemical building blocks in the future. For this application, high yields, rates, and titers are essential in order to sustain a viable biotechnological production process. Natural high-capacity malic acid producers like the malic acid producerAspergillus flavushave so far been disqualified because of special growth requirements or the production of mycotoxins. AsA. oryzaeis a very close relative or even an ecotype ofA. flavus, it is likely that its high malic acid production capabilities with a generally regarded as safe (GRAS) status may be combined with already existing large-scale fermentation experience. In order to verify the malic acid production potential, two wild-type strains, NRRL3485 and NRRL3488, were compared in shake flasks. As NRRL3488 showed a volumetric production rate twice as high as that of NRRL3485, this strain was selected for further investigation of the influence of two different nitrogen sources on malic acid secretion. The cultivation in lab-scale fermentors resulted in a higher final titer, 30.27 ± 1.05 g liter−1, using peptone than the one of 22.27 ± 0.46 g liter−1obtained when ammonium was used. Through transcriptome analysis, a binding site similar to the one of theSaccharomyces cerevisiaeyeast transcription factor Msn2/4 was identified in the upstream regions of glycolytic genes and the cytosolic malic acid production pathway from pyruvate via oxaloacetate to malate, which suggests that malic acid production is a stress response. Furthermore, the pyruvate carboxylase reaction was identified as a target for metabolic engineering, after it was confirmed to be transcriptionally regulated through the correlation of intracellular fluxes and transcriptional changes.


2020 ◽  
Vol 47 (5) ◽  
pp. 1039-1050
Author(s):  
Wolfgang Buchholz ◽  
Richard Cornes ◽  
Dirk Rübbelke

PurposeIn this paper we show how the Kolm triangle method, which is a standard tool for visualizing allocations in a public good economy, can also be used to provide a diagrammatical exposition of matching mechanisms and their effects on public good supply and welfare. In particular, we describe, on the one hand, for which income distributions interior matching equilibria result, and on the other hand, for which income distributions the agents voluntarily participate in a matching mechanism. As a novel result, we especially show that the “participation zone” is larger than the “interiority zone”Design/methodology/approachWe employ the Kolm triangle approach, which has – compared to most other graphical methods for representing allocations in a public good economy – the advantage that it allows for showing the aggregate budget constraint, the levels of considered agents' private consumption, and the level of public good supply directly in the same diagram.FindingsThe Kolm triangle method can be used to visualize important effects of matching in an elegant way, so basically the increase of public good supply through matching. The interiority of matching depends on the income distribution and especially, on how the “interiority zone” is shrinking when the matching rate increases. Moreover, we were able to delimit the “participation zone” in the Kolm triangle. An important and novel insight is that the participation zone is larger than the interiority zone, which means that also corner matching equilibria in which only one agent makes a positive flat contribution to the public good may make both considered agents better off.Research limitations/implicationsCorner matching equilibria in which only one agent makes a positive flat contribution to the public good may improve all considered agents' welfare. How this welfare effect can be generalized to the case of different utility functions and matching rates will be an issue of future research.Practical implicationsThe examined matching mechanism finds application in many policy fields where public good undersupply is pending. International climate policy is one of these fields of application, for example.Originality/valueThe Kolm triangle method has been particularly helpful to describe the Nash equilibrium in the case of non-cooperative public good provision and to compare this outcome with Pareto efficient public good allocations. Furthermore, the Kolm triangle approach facilitates the analysis of mechanisms for attaining an efficient public good allocation like the Lindahl equilibrium as well as the study of preconditions and limitations faced by such mechanisms. An important and novel insight of our study is that the participation zone is larger than the interiority zone.


2020 ◽  
Vol 31 (5) ◽  
pp. 825-836
Author(s):  
Roland Ortt ◽  
Claire Stolwijk ◽  
Matthijs Punter

PurposeThe purpose of this paper is to introduce, summarize and combine the results of 11 articles in a special issue on the implementation of Industry 4.0. Industry 4.0 emerged as a phenomenon about a decade ago. That is why, it is interesting now to explore the implementation of the concept. In doing so, four research questions are addressed: (1) What is Industry 4.0? (2) How to implement Industry 4.0? (3) How to assess the implementation status of Industry 4.0? (4) What is the current implementation status of Industry 4.0?Design/methodology/approachSubgroups of articles are formed, around one or more research questions involving the implementation of Industry 4.0. The articles are carefully analyzed to provide comprehensive answers.FindingsBy comparing definitions systematically, the authors show important aspects for defining Industry 4.0. The articles in the special issue explore several cases of manufacturing companies that implemented Industry 4.0. In addition, systematic approaches to aid implementation are described: an approach to combine case-study results to solve new implementation problems, approaches to assess readiness or maturity of companies regarding Industry 4.0 and surveys showing the status of implementation in larger samples of companies as well as showing relationships between company characteristics and type of implementation. Small and large firms differ considerably in their process of implementing Industry 4.0, for example.Research limitations/implicationsThis special issue discusses implementation of Industry 4.0. The issue is limited to 11 articles, each of which with its own strengths and limitations.Practical implicationsThe practical relevance of the issue is that it focuses on the implementation of Industry 4.0. Cases showing successful implementation, measurement instruments to assess degree of implementation and advice how to build a database with cases together with large-scale studies on the state of implementation do provide a wealth of information with a large managerial relevance.Originality/valueThe paper introduces an original take on Industry 4.0 by focusing on implementation. The special issue contains both literature reviews, articles describing case studies of implementation, articles developing systematic measurement instruments to assess degree of implementation and some articles reporting large-scale studies on the state of implementation of Industry 4.0 and thereby combine several perspectives on implementation of Industry 4.0.


2020 ◽  
Vol 4 (2) ◽  
pp. 209-228
Author(s):  
Qamar Naith ◽  
Fabio Ciravegna

Purpose This paper aims to gauge developers’ perspectives regarding the participation of the public and anonymous crowd testers worldwide, with a range of varied experiences. It also aims to gather their needs that could reduce their concerns of dealing with the public crowd testers and increase the opportunity of using the crowdtesting platforms. Design/methodology/approach An online exploratory survey was conducted to gather information from the participants, which included 50 mobile application developers from various countries with diverse experiences across Android and iOS mobile platforms. Findings The findings revealed that a significant proportion (90%) of developers is potentially willing to perform testing via the public crowd testers worldwide. This on condition that several fundamental features were available, which enable them to achieve more realistic tests without artificial environments on large numbers of devices. The results also demonstrated that a group of developers does not consider testing as a serious job that they have to pay for, which can affect the gig-economy and global market. Originality/value This paper provides new insights for future research in the study of how acceptable it is to work with public and anonymous crowd workers, with varying levels of experience, to perform tasks in different domains and not only in software testing. In addition, it will assist individual or small development teams who have limited resources or who do not have thousands of testers in their private testing community, to perform large-scale testing of their products.


2015 ◽  
Vol 8 (4) ◽  
pp. 167-178 ◽  
Author(s):  
Ian Hamilton ◽  
Rose Pringle ◽  
Stephen Hemingway

Purpose – The purpose of this paper is: first, to consider the reported problems in sexual function caused by psychotropic medication. Second, the complex undertaking of completing an assessment of sexual functioning. Third, the role of the pharmaceutical industry is explored. Finally, implications for future research and practice are suggested. Design/methodology/approach – As a commentary this paper draws on the available literature to synthesise what is already known about the relationship between psychoactive substances and sexual functioning. Findings – The limited literature and lack of research attention given to psychotropic induced sexual dysfunction limits our collective understanding of how many people are affected and in what way. Research limitations/implications – A greater focus on psychotropic induced sexual dysfunction is needed for people with a dual diagnosis. There has been an over reliance on single case studies and self-reporting. Large scale epidemiological investigation would help understand the extent and nature of the problem more fully. The demographic shift particularly in relation to an ageing population should be considered as psychotropic substances effect individuals in different ways as they grow older. Practical implications – There is scope for workers to engage more fully in a conversation with clients about their experience of using psychotropic substances and how this has impacted their sexual functioning. The literature suggests that clients want to talk about this issue but staff are unwilling or unable to discuss the topic. Originality/value – To the authors’ knowledge this is the first paper that draws on the available literature to explore the known and likely implications of psychotropic induced sexual dysfunction for this client group.


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