47,528 research outputs found

    Contextual impacts on industrial processes brought by the digital transformation of manufacturing: a systematic review

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    The digital transformation of manufacturing (a phenomenon also known as "Industry 4.0" or "Smart Manufacturing") is finding a growing interest both at practitioner and academic levels, but is still in its infancy and needs deeper investigation. Even though current and potential advantages of digital manufacturing are remarkable, in terms of improved efficiency, sustainability, customization, and flexibility, only a limited number of companies has already developed ad hoc strategies necessary to achieve a superior performance. Through a systematic review, this study aims at assessing the current state of the art of the academic literature regarding the paradigm shift occurring in the manufacturing settings, in order to provide definitions as well as point out recurring patterns and gaps to be addressed by future research. For the literature search, the most representative keywords, strict criteria, and classification schemes based on authoritative reference studies were used. The final sample of 156 primary publications was analyzed through a systematic coding process to identify theoretical and methodological approaches, together with other significant elements. This analysis allowed a mapping of the literature based on clusters of critical themes to synthesize the developments of different research streams and provide the most representative picture of its current state. Research areas, insights, and gaps resulting from this analysis contributed to create a schematic research agenda, which clearly indicates the space for future evolutions of the state of knowledge in this field

    Adoption of "eco-advantage" by SMEs: emerging opportunities and constraints

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    Purpose: A recent study has asserted that businesses need to adopt “eco-advantage”. This paper aims to explore the viability of small and medium enterprises (SMEs) achieving “eco-advantage” by exploring their understanding of sustainability issues, how they adopt and innovate in terms of sustainability and the benefits and obstacles they face. Design/methodology/approach: The research approach is exploratory, comprised of 15 SME embedded cases based in the UK. The cases are participants in short interventions in sustainable product and process design as a part of a university knowledge transfer project, representing the overall case. Cases are based on interviews with company participants and collaborating academics, supplemented by documentary and observational evidence. Findings: The results build on the work on “eco-advantage” found in a recent study, highlighting marketing, rather than compliance issues as a catalyst for change. The newly aware SME enters a development process which involves cumulative capabilities, gaining a nascent inner confidence, which includes espousing wider sustainable values. Research limitations/implications: The results reveal the scope and challenges for SMEs to adopt more sustainable practices, encompassing innovations and a broad set of capabilities. Further research points to the need to monitor benefits as well as inputs in evaluating sustainability improvements and to consider longitudinal business sustainability issues. Originality/value: The paper informs the emerging debate on sustainability in SMEs, providing a rich source of data to enhance the provision of business support and knowledge transfer activities, where a more holistic and customised approach is required to realise the real environmental and economic benefits accrued from implementing sustainable improvements

    Analysis and optimization of distribution logistics for Just Water Company

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    This report details the various factors that affect the operational efficiency of distribution logistics. The research aimed at studying the existing components involved in the distribution logistics of Just Water. Distribution logistics begins at the end of the production line where the finished product is emerged until it reaches the customers. The literature review explains the key components of distribution logistics in an organisation. This research analyses the existing components of the distribution logistics of Just Water and discusses possible improvements that can be adapted to increase the overall efficiency of the distribution logistics operation. The background of the research is that Just Water faces difficulty with delivering its products on time during peak seasons. The research tries to unveil the reason for this delay and finds that the demands for extra water-out deliveries are interfering with the normal runs of the trucks, therein delaying their regular schedule. One another cause was found to be the shortage of supplies due to slow or less return logistics. The research suggests a change in the existing drop shipping distribution model and recommends the adaptation of intermediary or multi-stage distribution networks, possibly the ‘Last Mile Delivery’ configuration in order to reduce delivery lead-time, reduce transportation costs and improve customer satisfaction

    Expanding the education role to narrow the audit expectation gap: exploring the expectation gap’s existence among accounting students

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    Society perceives and expects more from auditor’s than what auditors can actually achieve. Society has been found to misperceive the role of an auditor, in particular, in regards to fraud, internal controls and going concern issues. Society’s differing perceptions and expectations of the auditing profession is known as the audit expectation gap. This study aims to explore the audit expectation gap’s existence among Wintec accounting students and the effect that education has on the audit expectation gap. This research intends to answer two research questions. First, does an audit expectation gap exist among Wintec accounting students? Second, what is the effect of education on the audit expectation gap? To answer these research questions, 20 Wintec accounting students have been interviewed. Ten students who have received an audit education, and ten students who have not received audit education. Qualitative data was collected from these interviews and analysed using a mixed methods approach. This study found that an audit education exists among Wintec accounting students. This study also found that education reduced the audit expectation gap, in particular, the deficient performance gap and the communication gap. However, while education did reduce the audit expectations gap, it was not eliminated. This study recommends that Wintec provides a more basic auditing education during introductory accounting papers, educating students on the role of an auditor. This study also recommends that education focuses on the practical use of an audit report, to increase student’s understandings of the information in the audit report, and how this information is communicated. Thus, the researcher believes that these recommendations will help to further reduce the audit expectation

    Research in multi-cultural relationship building

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    This study aims to explore the ‘missing gap' between the values of an Accounting firm and the preference shown by Maaori on how they would like to be approached when wanting to build a trusted relationship within a business sense. This study makes use of qualitative approaches in which data is collected primarily through interviews and analysed to produce results and recommendations. The study found that Maaori would like to be approached in a way that makes sense to them and also identifies with their cultural proceedings. It also provides insight into how important trust is when establishing a relationship with Maaori. The study recommends that further studies conducted should interview a wider variety of focus groups to add different elements to this research and that FIRM A's small business department's offerings do not align with what Maaori want so need to be rethought to adapt to Maaor expectations

    Implementation plan of health and safety processes

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    An auditor was asked to review an organisation’s Health and Safety procedures to assess compliance with the new legislation imposed by The Health and Safety Act 2015. Then the organisation approached an internal source to conduct a strategic plan in order to target issues of health and safety risk. An implementation plan will be designed to achieve the auditors recommendations and improve the organisation’s Health and Safety practices. Research and audit of the current policies and procedures used at the organisation must be conducted in order to gain a better understanding of the current issues and from there develop action plans and a strategy on how to reach those action plans. Current documentation of policies and an interview with management will be analysed to detail the potential action plans.Once the research has been conducted, results will be used to determine conclusions

    Rating system in Food delivery

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    A small business in food delivery has much competition. The organisation delivers food in food trucks at local markets. The aim of this research is to examine how a rating system will impact on the quality of goods and services and customer satisfaction levels. This research will accomplish the aim in three steps: examine the current state of food trucks, investigate the potential of a rating system, and identify further avenues to use rating systems efficiently. A survey of customers will be used to gather quantitative data and an interview to gather qualitative data

    The implications of tax on a small business in New Zealand

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    Small businesses have little resources but must pay tax, so this investigation reports on the implications of tax on a small business. Literature is to be searched to identify the implications for small businesses

    Rethinking tourism destinations: collaborative network models for the tourist 2.0

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    In the increasingly saturated tourism market, an effective tourism destination management is essential to support competitive and sustainable growth. The topic becomes interesting in light of the spread of the collaborative network (CN) organisational models and the massive diffusion of web 2.0 and mobile technology. The formers have proven to give concrete opportunities of development in many industrial sectors, the latter has been changing the way tourists experience a destination. Even if several case studies of CNs in tourism are known, a comprehensive study of how tourism destinations can benefit of CN models and enabling technologies is not present; especially in the effort to help tourism destinations in setting up services able to actively support each phase of the tourist 2.0 lifecycle. In this paper we highlight how CN models are able to support the tourism destination management in order to gain competitiveness for local areas, to improve flexibility in services provision and to give tourists the possibility to live an augmented tourism experience. Furthermore, a review of the most suitable forms of collaborative network for tourism destination and their ways to actively support the augmented experience of the tourist 2.0 are proposed
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