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Application of Collaborative Transportation Management to Global Logistics: An Interview Case Study
Cheng-Min Feng, Chien-Yun Yuan |
623 |
Application of Collaborative Transportation Management to Global Logistics: An Interview Case Study
Cheng-Min Feng
National Chiao Tung University, Taiwan
Chien-Yun Yuan
National Chiao Tung University, Taiwan
Global logistics in business operation is playing a critical role in responding to the changing market demand in a world of globalization and mass customization. The efficiency of global distribution holds the key to success in international trade. Not only is collaborative transportation management (CTM) a new collaboration strategy between the shipper and carrier, it is also a new business model. This paper presents a descriptive case study on the application of CTM to business global logistics. In-depth interviews were conducted with respondents from multinational electronic manufacturing service (EMS) corporations and transportation logistics service providers. Our analysis reveals that third-party logistics (3PL) service providers play an important role in global sourcing of multinational corporations. Integrating CTM with enterprise resource planning (ERP) via information technology (IT) can facilitate transportation capacity planning and achieve prompt delivery within the shortest time possible. The positive impact of CTM on business logistics enables enterprises to gain competitive advantage in the global business arena.
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The Effect of Interest Rate Changes on the Profitability of Insurance Companies
Ho-Li Yang |
637 |
The Effect of Interest Rate Changes on the Profitability of Insurance Companies
Ho-Li Yang
National United University, Taiwan
It is argued that a continuing decline in market interest rates tends to make it more difficult for insurance companies to provide high interest rates for their customers or insurants and--as a result--to maintain hence high levels of profitability. The present paper examines this proposition in Taiwan over a period of declining market interest rates for insurance companies. Flannery’s (1981, 1983) model was used to examine the relations between changes in market interest rate and the profitability of 12 domestic insurance companies. The results suggest that the effects of changes in interest rates on insurance company profitability depend on how profits are measured, that it differs depending on the profit indicator that is employed. This result is not apparent, with there being no obvious influence of interest rates on profitability, if the entire insurance sector is considered as a whole.
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The Role of Offshore Shipping Centres in Transportation Management: An Empirical Study of Management and Employee Attitudes
Ya-Fu Chang |
646 |
The Role of Offshore Shipping Centres in Transportation Management: An Empirical Study of Management and Employee Attitudes
Ya-Fu Chang
Chang Jung Christian University, Taiwan
In 1997, Taiwan launched the Kaohsiung Harbor Offshore Shipping Center, which the Taiwan government regarded as a “third place for sea-trade,” apart from Taiwan and PR China. This study analyzes the attitudes of administrators and employees of shipping companies and port authority towards the role of the offshore shipping center and the problems it has encountered. A total of 160 questionnaires were distributed to subjects randomly sampled from four various business units of Taiwan’s three main shipping companies and the Kaohsiung Harbor Bureau. The results of this study reflect their views on the development of the “offshore shipping center” concept. The respondents hoped that governments on both sides of the Taiwan Strait will continue talks and negotiation, so that regular commercial activities can be further developed.
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Controllability as a Moderator of the Effect of Salaries on Performance: An Empirical Study
Wei-Ming Ou, Hong-Da Wang |
657 |
Controllability as a Moderator of the Effect of Salaries on Performance: An Empirical Study
Wei-Ming Ou
Shih Chien University, Taiwan
Hong-Da Wang
National Taiwan University, Taiwan
Monetary incentives have a substantial impact on performance. This research investigates the effects of salary on performance. The performance of 269 hitters and 228 pitchers of Major League Baseball in the United States were examined for the 2004 regular season. Results obtained in this study indicate that salary is the key determinant of pitchers’ performance. However, the effects of salary on hitters’ performance are not significant. The feasible set of performance measures can only be deemed as moving toward the first-best solution via maximizing controllability while minimizing distortion effects. The findings imply that controllable characteristics are subject to the performance measures for pitchers, while more distorted ones are subject to hitters’ performance measures.
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Product Costing Practices in Different Manufacturing Industries: A British Survey
John A. Brierley, Christopher J. Cowton, Colin Drury |
667 |
Product Costing Practices in Different Manufacturing Industries: A British Survey
John A. Brierley
University of Sheffield, United Kingdom
Christopher J. Cowton
University of Huddersfield, United Kingdom
Colin Drury
University of Huddersfield, United Kingdom
Shields (1998) has speculated that there will be an increasing divergence in management accounting practices across industries. Research into product costing practice, however, has tended to study product costing practices across industries and has not attempted to compare practices between industries. This paper addresses this deficiency by comparing the product costing practices from a questionnaire completed by 129 management accountants working in different operating units from four manufacturing industries in Great Britain. The results reveal that, in general, there are no significant differences in the product costing practices across the four manufacturing industries. This provides some confirmation of the validity of the results of prior research that does not discriminate between the practices of the various industries included in their samples. However, this paper needs to be replicated to confirm this result.
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Simulation of Business Re-Engineering Processes: Case Study of a United States Motor Manufacturing Company
Karina Hauser, David Paper |
676 |
Simulation of Business Re-Engineering Processes: Case Study of a United States Motor Manufacturing Company
Karina Hauser
Utah State University
David Paper
Utah State University
The purpose of the paper is twofold. First, we believe that the current definition of business process reengineering is too restrictive and offer an alternative definition. An actual case study at the Toyota plant in Kentucky in the United States is used as an instance to demonstrate the viability of such a definition. Second, we introduce a methodology rarely used for process reengineering, namely simulation, to identify potential cost savings from process manipulations. We simulate the incoming volume of material, percentage of parts that need to be crossdocked and the overall layout of the crossdocking area to show their effects on the workload of the team members. Crossdocking in this study is the process of sorting the incoming material and transporting it directly to the point of use on the assembly line. We found that simulation offers managers a cost effective means to explore process reengineering alternatives without actually modifying manufacturing plant layouts.
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Developing Workplace Monitoring Skills in Factory Workers: A Chinese-Based Analysis with Worldwide Applications
Jeremy B. Fox, Joan M. Donohue, Jinpei Wu |
688 |
Developing Workplace Monitoring Skills in Factory Workers: A Chinese-Based Analysis with Worldwide Applications
Jeremy B. Fox
Appalachian State University
Joan M. Donohue
University of South Carolina
Jinpei Wu
Virginia Tech
We discuss the monitoring of workplace conditions (e.g.; safety, pay, age requirements, and work hours) in the context of the low-wage labor market of the People’s Republic of China. Specifically, we address the question: How can foreign invested companies carefully monitor workplace conditions in their invested country’s factories without incurring direct monitoring costs? There are a number of potential monitoring candidates, such as government officials, company administrators, labor unions, and the employees themselves. The group that would be the most motivated and have the best potential ability to be effective monitors would be the employees themselves. However, if Chinese employees are to take on the role of monitors, there first needs to be a significant amount of employee education and development within all levels of the organization. Workers need, at the very least, basic literacy and math skills. We discuss the current workplace monitoring situation in China and note how our findings can be extended to the worldwide low-wage labor market.
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Effects of Information Technology Maturity on the Adoption of Investment Evaluation Methodologies: A Survey of Large Australian Organizations
Chad Lin, Yu-An Huang, Man-Shin Cheng, Wo-Chung Lin |
697 |
Effects of Information Technology Maturity on the Adoption of Investment Evaluation Methodologies: A Survey of Large Australian Organizations
Chad Lin
Edith Cowan University, Australia
Yu-An Huang
National Chi Nan University, Taiwan
Man-Shin Cheng
National Formosa University, Taiwan
Wo-Chung Lin
Nan Kai Institute of Technology, Taiwan
Very little research has been conducted to examine the effects of information technology (IT) maturity on the use of the evaluation methodologies and the management of electronic commerce (EC) benefits. One survey and two in-depth case studies were carried out to examine these practices and processes in large Australian organizations. A key contribution of this research is to extend the Limits-to-Value model to examine the relationship between the levels of IT maturity and the adoption of IT investment evaluation and benefits realization methodologies as well as its effect on the management of business-to-business (B2B) EC benefits. The finding indicates that IT maturity has a positive impact on the adoption of these methodologies. A number of managerial issues and problems have also emerged from the analysis of the data collected. These findings will assist organizations in making better business decisions. Managerial implications and future research directions are also provided.
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Why Academics Fail to Utilize Academic-Funded Research Opportunities? An Empirical Study
Awadh Kh. Al-Enezi |
712 |
Why Academics Fail to Utilize Academic-Funded Research Opportunities? An Empirical Study
Awadh Kh. Al-Enezi
Kuwait University, Kuwait
The study investigates why faculty members abstain from participating in university-funded research projects at Kuwait University. The study was conducted with a sample of 112 faculty members from four colleges in the university, using a questionnaire to find out what impedes or restricts participation in university-funded research opportunities. These restrictions or impediments were analyzed in terms of four dimensions; nature of academic research, characteristics of faculty, funding and facilities, and research administration processes. The study concluded that the main obstacles hindering university – funded research are insufficient incentives and facilities and excessive procedures. Recommendations for enhancing the status of research at Kuwait University are suggested from the findings.
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The Relationship between Income Smoothing and Company Profitability: An Empirical Study
Li-Jung Tseng, Chien-Wen Lai |
727 |
The Relationship between Income Smoothing and Company Profitability: An Empirical Study
Li-Jung Tseng
Ling Tung University, Taiwan
Chien-Wen Lai
Asia University, Taiwan
Managers have many possible reasons to reduce the variation in reported income of their firm over time, i.e., to make it smoother than it would otherwise be. This paper applies the coefficient of variation method to 142 listed companies in the Taiwan Stock Exchange over the 10-year period—extending from beginning of 1995 to the end of 2004—to identify whether the income-smoothing behavior occurs among Taiwan listed companies. The result from this study shows that the percentages of smoothing in four income measures by firms are about to 27%. Income smoothing behavior does exist in Taiwan listed companies, but it is not a very popular method to manipulate reported earnings. Furthermore, this paper identifies factors that may influence income-smoothing behavior. The presence of four incentives is inferred: profitability, the degree of debt, the level of dividend payout and the size of firms. Univariate analysis demonstrates that the average rate on return of stockholder equity for smoothing firms is significantly less than the returns of non-smoothing firms. The finding is also confirmed by the logistic regression analysis. Overall, our finding indicates there is a strong negative relationship between profitability and income smoothing behavior. A firm that achieves lower profitability has a greater incentive to smooth reported income.
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Effect of Knowledge Management Systems on Operating Performance: An Empirical Study of Hi-Tech Companies using the Balanced Scorecard Approach
Pang-Lo Liu, Chih-Hung Tsai |
734 |
Effect of Knowledge Management Systems on Operating Performance: An Empirical Study of Hi-Tech Companies using the Balanced Scorecard Approach
Pang-Lo Liu
Ta-Hwa Institute of Technology, Taiwan
Chih-Hung Tsai
Ta-Hwa Institute of Technology, Taiwan
Since the development of information technology and the use of web-based information systems by firms, business management methods have become more sophisticated, leading to significant changes in high-tech business models. To deal with globalization, Taiwan’s hi-tech enterprises have gradually adopted information technology to shorten manufacturing processes, reduce cost, increase flexibility, and improve product quality and service quality to increase their overall international competitiveness. Many of them, in consequence, have integrated their internal and external resources, and introduced knowledge management (KM) systems to improve their operating performance. In the present study, which utilized the balanced scorecard (BSC) approach to investigate the effects of the introduction of a knowledge management system on operating performance, 560 managers from major Taiwanese hi-tech companies competed a specially-designed questionnaire. The results showed that after introducing knowledge management there was a 5% to 10% improvement in performance in the customer, financial, and internal business process areas and a 10% to 15% improvement in performance in the learning and growth area, suggesting that the knowledge management systems that were introduced had a positive effect on operating performance.
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Determinants of Internet Shopping Behavior: An Application of Reasoned Behaviour Theory
Tai-Kuei Yu, Guey-Sen Wu |
744 |
Determinants of Internet Shopping Behavior: An Application of Reasoned Behaviour Theory
Tai-Kuei Yu
Southern Taiwan University of Technology, Taiwan
Guey-Sen Wu
Ling Tung University, Taiwan
Modern society is based on information and communication, and the information society is evolving away from the traditional mass exposure media, toward the more interactive collection of information and commercial interfaces represented by the modern Internet. Using a questionnaire survey, this study examines consumer shopping behavior and attitudes toward internet shopping among 693 college students in Taiwan. This paper uses the Theory of Reasoned Action as the framework to analyze the internet shopping behavior intentions of this sample of consumers. In this paper we develop two models of online shopping behavior, a factor model and an integrative model, and then tested them using discriminant function analysis. In the integration model, attitude toward one owns likely behavior and subjective norms discriminated most strongly between those who intended to shop online, and those who did not. In the factor model, store service image and minor reference groups were the variables that discriminated most strongly between these two groups of consumers. In this model, the nature of the merchandise, the reliability of the shopping facility and major reference groups also discriminated well. The implications of the findings for future research and management practice are discussed.
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Relative Effects of Distance versus Traditional Course Delivery on Student Performance in Hong Kong
Andy C.N. Kan, Lenis LM. Cheung |
763 |
Relative Effects of Distance versus Traditional Course Delivery on Student Performance in Hong Kong
Andy C.N. Kan
Open University of Hong Kong, Hong Kong
Lenis LM. Cheung
Open University of Hong Kong, Hong Kong
This study examined the performance of two groups of students taking an introductory course on Business Communication in Hong Kong offered through the distance‑learning mode and traditional mode of delivery respectively. After controlling the background factors of the students (including age, gender, marital status, semester course load, relevant academic background, and previous academic achievement) which may affect their performance, it was found that students from the traditional class outperformed their counterparts from the distance‑learning class at a significant level. After having all the background factors controlled, the only difference between the two groups was the number of face‑to‑face contact hours, suggesting that face‑to‑face communication is crucial for facilitating better student learning outcomes.
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Effect of Information Networking on Organizational Coordination: Case Study of an Electronic Travel Community
Jenn Tang |
774 |
Effect of Information Networking on Organizational Coordination: Case Study of an Electronic Travel Community
Jenn Tang
Taipei College of Business, Taiwan
Networking is an important aspect of most organizational innovation. This study examines the roles of network interaction and network formality as features that frequently lead to innovation within organizations It focuses on the coordination problems that often arise when these two aspects of networking are considered in efforts to improve networking, so as to encourage innovation rather than work against it. The study deals with the coordination problems that arise during daily work, treating coordination as one of the five major management activities, as described by Fayol. (1949). In order to develop testable propositions for further empirical work, data from five depth interviews, each with five managers from an Electronic Travel Service (ETS) Community were examined by three analysts. The analysts assigned ‘scores’ to the community for networking interaction and networking formality and developed conclusions regarding the nature and extent of coordination within the company. From this content analysis, a series of research propositions regarding the effects of the two aspects of networking on attributes of coordination are developed, as a guide for further research and for management practice.
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The Development of a Framework for Selecting a Management Information System
Wei-Chiang Hong, Chen-Tung Chen, Shao-Lun Lee, Peng-Wen Chen,Yi-Hsuan Yeh |
790 |
The Development of a Framework for Selecting a Management Information System
Wei-Chiang Hong
Oriental Institute of Technology, Taiwan
Chen-Tung Chen
National United University, Taiwan
Shao-Lun Lee
Oriental Institute of Technology, Taiwan
Peng-Wen Chen
Oriental Institute of Technology, Taiwan
Yi-Hsuan Yeh
Oriental Institute of Technology, Taiwan
The aim of this paper is to present a multiple-criteria decision-making method based on the fuzzy measure and fuzzy integral for selecting an information system project. The main point is that fuzzy integrals are able to model interaction between criteria in a flexible way for criteria aggregation in decision problems. In this paper, decision-makers’ opinions are described by linguistic terms expressed in trapezoidal fuzzy numbers. After aggregating the fuzzy ratings of all decision-makers, the vertex method is applied to transform the aggregated fuzzy rating into a crisp value. And then, a new algorithm is developed to deal with the multiple-criteria decision-making problems. Finally, at the end of this paper a numerical example is given to demonstrate the procedure for the proposed method.
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Six Sigma Approach to Quality and Productivity Improvement in an Institution for Higher Education in the United States
Jayanta K. Bandyopadhyay, Robert Lichtman |
802 |
Six Sigma Approach to Quality and Productivity Improvement in an Institution for Higher Education in the United States
Jayanta K. Bandyopadhyay
Central Michigan University
Robert Lichtman
Central Michigan University
Institutions for higher educations including universities and four year colleges in the United States have been continuously striving for higher quality under the continuous pressure of public scrutinizes, budget crunch and cut in private, state and federal funding. While demand for high quality and productivity in higher education has been continuously growing, the nations’ institutions of higher education are still run like seasonal businesses with escalating cost and low productivity. This paper attempts to develop a model for Six Sigma approach to improve quality and productivity in institute of higher education in the United States.
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A Comparative Test of Two Employee Turnover Prediction Models
Wei-Chiang Hong, Shih-Yung Wei, Yu-Fen Chen |
808 |
A Comparative Test of Two Employee Turnover Prediction Models
Wei-Chiang Hong
Oriental Institute of Technology, Taiwan
Shih-Yung Wei
Hsing Kuo University of Management, Taiwan
Yu-Fen Chen
Da Yeh University, Taiwan
Accurate employee turnover prediction models are critical in the early detection of unanticipated turnover, and thus giving managers sufficient time to deal with turnover related management issues. The logit and probit models have been successfully applied to solve nonlinear classifying and regression problems. However, the feasibility of applying to voluntary turnover prediction still has not been sufficiently explored. Consequently, a numerical example involving voluntary turnover data from a motor marketing enterprise in central Taiwan is employed, and the empirical results reveal that the proposed models have high prediction capabilities. Accordingly, these two models also provide a promising alternative for predicting employee turnover in human resource management.
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