Disposition decisions in reverse logistics by using AHP-fuzzy TOPSIS approach

2016 ◽  
Vol 11 (4) ◽  
pp. 932-948 ◽  
Author(s):  
Saurabh Agrawal ◽  
Rajesh K. Singh ◽  
Qasim Murtaza
Keyword(s):  
Mobile Phones ◽  
Reverse Logistics ◽  
Empirical Studies ◽  
Fuzzy Topsis ◽  
Economic Benefits ◽  
Research Literature ◽  
Environmental Benefits ◽  
Manufacturing Firm ◽  
Content Type ◽  
Topsis Approach

Purpose The purpose of this paper is to explore the various disposition alternatives and to develop a framework for the optimal disposition decisions in reverse logistics. Design/methodology/approach In reverse logistics, once the products are collected and inspected, decision is to be taken regarding their disposition for reuse, re-manufacture or recycle or other possible alternatives. A combination of analytical hierarchy process (AHP) and fuzzy technique for order preference by similarity to ideal solution (TOPSIS) approach is proposed for the selection of best disposition alternative based on criteria economic benefits, environmental benefits, corporate social responsibility, stakeholder’s needs and reverse logistics resources. Findings A case of electronics firm was illustrated for the demonstration of the approach for the disposition of mobile phones. Returned mobile phones must be disposed for repairing or reuse in current business scenario, if possible. Otherwise, the firm may prefer to recycle them rather than dispose or remanufacture. Research limitations/implications The study is limited to mobile manufacturing firm. Also, these findings may vary depending on the sector and products. Further, empirical studies and case studies can be carried out to validate the findings. Practical implications The proposed framework provides useful tool to the practitioners and researchers in decision-making for disposition in reverse logistics. Originality/value Very few studies related to disposition decisions in reverse logistics were found in the previous research literature review. The study will add value to the very limited research on reverse logistics disposition. Also, the AHP-Fuzzy TOPSIS approach is first time being used for the disposition decisions in reverse logistics.

Connecting the poor: the internet, mobile phones and financial inclusion in Africa

2018 ◽  
Vol 20 (6) ◽  
pp. 568-581 ◽  
Author(s):  
Olaniyi Evans
Keyword(s):  
Mobile Phones ◽  
Empirical Studies ◽  
Financial Inclusion ◽  
The Internet ◽  
African Countries ◽  
Macroeconomic Factors ◽  
Content Type ◽  
Developed Economies ◽  
Causality Tests ◽  
The Relationship

Purpose The increased adoption of internet-enabled phones in Africa has caused much speculation and optimism concerning its effects on financial inclusion. Policymakers, the media and various studies have all flaunted the potentials of internet and mobile phones for financial inclusion. An important question therefore is “Can the internet and mobile phones spur the inclusion of the financially excluded poor? This study therefore aims to examine the relationship and causality between internet, mobile phones and financial inclusion in Africa for the 2000-2016 period. Design/methodology/approach The empirical analysis followed these three steps: examination of the stationarity of the variables; testing for the cointegration; and evaluation of the effects of the internet and mobile phones on financial inclusion in Africa for the 2000-2016 period using three outcomes of panel FMOLS approach and Granger causality tests. Findings The empirical evidence shows that internet and mobile phones have significant positive relationship with financial inclusion, meaning that rising levels of internet and mobile phones are associated with increased financial inclusion. There is also uni-directional causality from internet and mobile phones to financial inclusion, implying that internet and mobile phones cause financial inclusion. The study also shows that macroeconomic factors such as capital formation, primary enrollment, bank credit, broad money, population growth, remittances, agriculture and interest rate, as well as institutional factors such as regulatory quality are important underlying factors for financial inclusion in Africa. Originality/value In the literature, there is a dearth of research on the internet, mobile phones and financial inclusion, especially in Africa. Most of the related studies are conceptual and micro-based, with little empirical attention to the relationship and causality between internet, mobile phones and financial inclusion. In fact, this dearth of rigorous empirical studies has been attributed as the main cause of inadequate policy guidance in enhancing information communication technologies (Roycroft and Anantho, 2003), despite saturation levels in developed economies. This study fills the gap by evaluating the effects of the Internet and mobile phones on financial inclusion for 44 African countries for the 2000-2016 period.

scholarly journals Prioritizing the Solutions to Reverse Logistics Barriers for the E-Commerce Industry in Pakistan Based on a Fuzzy AHP-TOPSIS Approach

2021 ◽  
Vol 13 (22) ◽  
pp. 12743
Author(s):  
Muhammad Hamza Naseem ◽  
Jiaqi Yang ◽  
Ziquan Xiang
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Reverse Logistics ◽  
Fuzzy Ahp ◽  
Pairwise Comparison ◽  
Fuzzy Topsis ◽  
Extensive Literature ◽  
Forward Logistics ◽  
Reverse Logistics Management ◽  
Topsis Approach

In the past few years, reverse logistics practices have successfully managed to gain more attention in various industries and among supply chain researchers and experts. This is due to globalization, environmental concerns, and customer requirements, which have asserted industries’ concerns for reverse logistics management. In E-commerce, the process of reverse logistics originates with parcel refusal, undelivered goods, and exchanges. In developing countries like Pakistan, the adoption and implications of reverse logistics are still at their early stages. E-commerce companies give more attention to forward logistics and ignore logistics’ upstream flow in the supply chain. This study aims to identify, as well as list, the barriers and obtain the solutions to those identified barriers, and rank the barriers and their solutions so that logisticians and experts can solve them as per their priority. From the extensive literature review and experts’ opinions, we have found 14 barriers in implementing effective reverse logistics. Eight solutions to those barriers were also found from the literature review. This paper proposed the methodology based on fuzzy analytical hierarchy process (fuzzy-AHP), which used to get the weights of each barrier by using pairwise comparison, and fuzzy technique for order performance by similarity to ideal solution (fuzzy-TOPSIS) method, which was adopted for the final ranking of solutions to reverse logistics. The case of the Pakistan E-commerce industry is used in the proposed method.

Fair value accounting and the financial crisis: a literature-based analysis

2016 ◽  
Vol 14 (1) ◽  
pp. 49-71 ◽  
Author(s):  
Elisa Menicucci ◽  
Guido Paolucci
Keyword(s):  
Financial Crisis ◽  
Literature Review ◽  
Empirical Studies ◽  
Relevant Literature ◽  
Fair Value ◽  
Research Literature ◽  
Fair Value Accounting ◽  
Comprehensive Overview ◽  
Content Type

Purpose The aim of this paper is to review the main results of accounting research literature examining the role of fair value accounting (FVA) within financial crisis. This research analyzes theoretical and empirical studies on the controversial topic about FVA and its alleged pro-cyclicality in the context of the financial crisis to offer solid reflections for improving the fair value research agenda. Design/methodology/approach This paper consists of a descriptive literature review. Theoretical and empirical research studies were investigated and then systematized in a framework to guide a literature-based analysis and critique of the relevant literature published about this topic. Findings The review reveals that there has been only a limited amount of research into the role of FVA within the financial crisis. This topic has not been researched extensively, and there is no empirical evidence that FVA caused the financial crunch and the subsequent financial crisis. Research limitations/implications The restricted amount of literature that directly deals with FVA in the context of the financial crisis is the main limitation of this paper. The specificity of the theme narrows the coverage. However, the adopted research methodology enabled the main contributions concerning this issue to be collected, to realize a concise and comprehensive portrait of the debate surrounding FVA and the financial crisis. Practical implications This paper can be of use to both researchers and practitioners interested in investigating strengths and weaknesses of the fair value concept for accounting purposes. The paper sets out the main findings of the academic literature and identifies future avenues of theoretical and practical research which may support standard setters to draw up improved accounting regulation. Originality/value Few existing studies consist of a literature review that examines theoretical and empirical researches on the influence of FVA on the financial system. This review offers a comprehensive overview on research literature concerning the responsibility of FVA in causing the financial crisis. The main contribution of this paper relates to further understanding the role and effects of accounting matters concerning fair value in a broad sense within the context of the financial crisis.

Analyzing disposition strategies in reverse supply chains: fuzzy TOPSIS approach

2018 ◽  
Vol 29 (3) ◽  
pp. 427-443 ◽  
Author(s):  
Rajesh Kumar Singh ◽  
Saurabh Agrawal
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Supply Chains ◽  
Single Case ◽  
Cell Phones ◽  
Fuzzy Topsis ◽  
Reverse Supply Chain ◽  
Manufacturing Firm ◽  
Content Type ◽  
Reverse Supply Chains

Purpose The purpose of this paper is to explore the product disposition strategies in reverse supply chains and to develop a framework to prioritize these strategies for effective reverse supply chain implementation. Design/methodology/approach The disposition strategies, based on the literature review, were selected, and the fuzzy TOPSIS methodology had been applied for the prioritization of these disposition strategies. A case of cell phone manufacturing firm is discussed for the illustration and validation of the methodology. Three respondents from the firm helped in exploring the disposition strategies and data collection of the firm. Findings The results of the study show that dissemble and recycle is the most preferred disposition strategy for the firm. Redistribution of returned products after their refurbishing is second most prioritized disposition strategy. Landfill and incineration of cell phones is the last and least preferred option for the firm. Research limitations/implications The study will provide useful guidance to the firm for disposition decision making of cell phones returned to the firm. It will help academicians and practitioners for evaluating, improving, and benchmarking the disposition strategies for the disposition of returned cell phones. One of the limitations of the study is that it only considers the single case of manufacturing firm. In future, more case studies may be carried out for generalization of the results. Originality/value It is evident from the literature review that there are very few studies on disposition decisions in reverse supply chain. Also, disposition strategies for cell phones are first time being explored and prioritized. Hence, this study can be viewed as an attempt to increase the level of awareness on reverse supply chain issues.

The structure of automotive nostalgia: a hedonic price analysis of classic car model value formation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
George Baltas ◽  
Christina Giakoumaki
Keyword(s):  
Empirical Studies ◽  
Critical Role ◽  
Research Literature ◽  
Hedonic Price ◽  
Public Attention ◽  
Content Type ◽  
Market Values ◽  
Hedonic Price Analysis ◽  
Car Model ◽  
And Performance

PurposeFor several years, the classic car market has been attracting considerable media and public attention, but the research literature is virtually nonexistent. The purpose of this paper is to address the factors that determine the values of classic car models and explain the remarkable price differences among them.Design/methodology/approachThe paper develops and tests a set of research hypotheses about the effects of model characteristics on market values in the context of a generalized hedonic price model that also accounts for heterogeneity among classic car brands.FindingsIt is demonstrated that classic car model values reside at several levels and are determined by observable characteristics pertaining to aesthetics, rarity, engineering and performance. In addition, we show that classic car marques play a critical role in the determination of model values and account for considerable variation in values, even after controlling for observable model attributesOriginality/valueThis is one of the first empirical studies to address classic car model value formation. The findings reveal how measurable, observable factors determine classic car model values and augment our understanding of a very interesting but understudied market.

Benchmarking framework for sustainable manufacturing based MCDM techniques

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aouag Hichem ◽  
Soltani Mohyeddine ◽  
Kobi Abdessamed
Keyword(s):  
Design Methodology ◽  
High Efficiency ◽  
Sustainable Manufacturing ◽  
Fuzzy Topsis ◽  
Content Type ◽  
Technical Requirements ◽  
Number Of Factors ◽  
Proposed Model ◽  
Topsis Approach ◽  
Spearman’S Correlation

PurposeThe purpose of this paper is to develop a model for sustainable manufacturing by adopting a combined approach using AHP, fuzzy TOPSIS and fuzzy EDAS methods. The proposed model aims to identify and prioritize the sustainable factors and technical requirements that help in improving the sustainability of manufacturing processes.Design/methodology/approachThe proposed approach integrates both AHP, Fuzzy EDAS and Fuzzy TOPSIS. AHP method is used to generate the weights of the sustainable factors. Fuzzy EDAS and Fuzzy TOPSIS are applied to rank and determine the application priority of a set of improvement approaches. The ranks carried out from each MCDM approach is assessed by computing the spearman's correlation coefficient.FindingsThe results reveal the proposed model is efficient in sustainable factors and the technical requirements prioritizing. In addition, the results carried out from this study indicate the high efficiency of AHP, Fuzzy EDAS and Fuzzy TOPSIS in decision making. Besides, the results indicate that the model provides a useable methodology for managers' staff to select the desirable sustainable factors and technical requirements for sustainable manufacturing.Research limitations/implicationsThe main limitation of this paper is that the proposed approach investigates an average number of factors and technical requirements.Originality/valueThis paper investigates an integrated MCDM approach for sustainable factors and technical requirements prioritization. In addition, the presented work pointed out that AHP, Fuzzy EDAS and Fuzzy TOPSIS approach can manipulate several conflict attributes in a sustainable manufacturing context.

scholarly journals Eight challenges of servitisation for the configuration, measurement and management of organisations

2016 ◽  
Vol 26 (6) ◽  
pp. 745-763 ◽  
Author(s):  
Sai S. Nudurupati ◽  
David Lascelles ◽  
Gillian Wright ◽  
Nick Yip
Keyword(s):  
Literature Review ◽  
Single Case ◽  
Empirical Studies ◽  
Research Literature ◽  
The Body ◽  
Research Approach ◽  
Senior Managers ◽  
Related Field ◽  
Content Type ◽  
Product Service

Purpose There is an extensive research literature on servitisation and the related field of product-service systems that has emerged independently from different fields including engineering, management, design and environmental studies. The purpose of this paper is to conduct a structured literature review to explore, identify and synthesise the multi-disciplinary research challenges in the journey towards servitisation. Design/methodology/approach The research approach is a systematic literature review using key word searches and citation tracking for research reported between 1990 and 2013 in research databases that cover the fields which have generated the body of knowledge. Findings One of the key findings from the extant literature on servitisation is that it suffers from three fundamental weaknesses. First, numerous studies are conceptual in nature with limited practicality. Second, there are relatively few empirical studies, and often the findings relate to a single case study based on the insights of a limited number of senior managers. Third, often the dynamics are insufficiently studied in these organisations because data for most cases are collected post-event. Research limitations/implications Based on the literature review and its shortfalls, this paper proposes a holistic framework of eight themes that require further attention from academic researchers in order that a more complete conceptual understanding of servitisation is developed to support practice. Practical implications Each theme in the framework has an associated list of questions that can be addressed through research and presented to managers as a challenge agenda to improve their servitisation efforts. That servitisation is associated with differentiation and competitive advantage makes this a valuable approach for managing corporate performance. Originality/value Research from multi-disciplinary sources is synergised in order to develop an overarching servitisation agenda that transcends domain-based boundaries. This paves the way for an approach to servitisation that is coherent and harmonious.

scholarly journals Cybersecurity in accounting research

2019 ◽  
Vol 34 (7) ◽  
pp. 808-834 ◽  
Author(s):  
Elina Haapamäki ◽  
Jukka Sihvonen
Keyword(s):  
Information Sharing ◽  
Empirical Studies ◽  
Academic Research ◽  
Research Literature ◽  
Future Research ◽  
Internal Auditing ◽  
Content Type ◽  
Research Framework ◽  
The Public ◽  
Security Breaches

Purpose This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination. Findings This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches. Practical implications Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research. Originality/value This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

Survey of reverse logistics practices in manufacturing industries: an Indian context

2015 ◽  
Vol 22 (5) ◽  
pp. 874-899 ◽  
Author(s):  
V Ravi ◽  
Ravi Shankar
Keyword(s):  
Reverse Logistics ◽  
Manufacturing Industry ◽  
Numerical Data ◽  
Economic Benefits ◽  
Current Status ◽  
Successful Implementation ◽  
Sensitive Data ◽  
Content Type ◽  
Indian Context ◽  
Food And Beverage

Purpose – The purpose of this paper is to investigate the current status of reverse logistics practices used on four sectors of Indian manufacturing industry, namely, auto, paper, food and beverage processing, and electronics. Design/methodology/approach – A nationwide questionnaire-based survey has been used to assess reverse logistics practices in Indian context. Findings – It was seen from the survey that Indian companies considered implementing reverse logistics programs in their organization as a strategic-level decision. Volume of products entering the return stream is a key driver of reverse logistics activities. One of the important observations of this research is that Indian companies have primarily adopted reverse logistics due to the economic benefits associated with them. Research limitations/implications – The results reported in this research are the bird’s eye view of reverse logistics practices in the Indian context only. The low level of questionnaire responses is also one of the limitations of this study. Numerical data related to companies could not be reported in this research as companies were reluctant in giving sensitive data. Practical implications – The present research would be useful for benchmarking professionals/managers for understanding strategic, tactical and operational-level issues of reverse logistics with respect to Indian context. Also, logistics managers can evolve suitable strategies for successful implementation of reverse logistics programs. Originality/value – The literature review indicates that only a few frameworks available give a holistic perspective of the current status of reverse logistics operations in an Indian context. This research is an attempt in this regard.

Conceptualizing big data practices

2020 ◽  
Vol 28 (2) ◽  
pp. 205-222 ◽  
Author(s):  
Canchu Lin ◽  
Anand S. Kunnathur ◽  
Long Li
Keyword(s):  
Big Data ◽  
Organizational Performance ◽  
Dynamic Capabilities ◽  
Empirical Studies ◽  
Qualitative Interviews ◽  
Research Literature ◽  
Theoretical Understanding ◽  
Content Type ◽  
Academic Literature ◽  
Data Practices

Purpose The purpose of this paper is to provide a conceptual understanding of Big Data practices in organizations, which will enable exploring the operational and strategic roles of Big Data in organizational performance. Design/methodology/approach Both academic and non-academic literature studies on Big Data were reviewed so as to capture what was known about Big Data practices. Qualitative interviews were conducted with firm executives about Big Data practices in their organizations. Both literature review and interview results were analyzed based on the dynamic capabilities perspective. Findings The analysis of the results suggests that Big Data capability develops when the resources parts of Big Data and the skill and competency parts are integrated and then grow into a dynamic capability. Research limitations/implications This study contributes to the literature with the concept of Big Data capability that best characterizes Big Data practices in organizations. Validity of this concept should be tested in empirical studies. Originality/value The development of the concept of Big Data capability helps to fill a gap in the research literature that theoretical understanding of big data practices is lacking or needs to be updated. It motivates practitioners to develop this capability so as to create and maintain their strategic advantage.

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