Int. J. Strateg. Decis. Sci.最新文献

{"title":"Principal-Agent Analysis on How Legal Risks Affect Audit Fees and Quality","authors":"Yahel Giat","doi":"10.4018/IJSDS.2018070106","DOIUrl":"https://doi.org/10.4018/IJSDS.2018070106","url":null,"abstract":"This article develops a principal-agent multi-period model that ties legal risks, auditing fees and internal accounting practices. The principal is the auditing firm and the agent is the client firm. The client firm can improve its credibility by improving its internal auditing practices, which results in lower audit fees to the auditor firm. It is found that in equilibrium, there is a credibility threshold level that firms should meet and which depends on the legal risks associated with accounting practices and audit errors. If, as result of strict legislation, a firm is below the threshold it will pay above optimal auditing fees. In this case, the firm should make a single, immediate improvement to reach the optimal level. Additionally, only firms whose credibility is close to the threshold are affected if government increases legal scrutiny. More credible firms are not adversely affected by the stricter legal climate.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116859993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Performance Efficiency Measurement of Airports: A Comparative Analysis of Airports Authority of India and Public Private Partnership","authors":"Anil Kumar, M. Dash, R. Sahu","doi":"10.4018/IJSDS.2018040102","DOIUrl":"https://doi.org/10.4018/IJSDS.2018040102","url":null,"abstract":"This article describes how to improve the overall efficiency and effectiveness of the aviation sector and also to source extra funding, the Government of India has paved the way for private investors through to a Public Private Partnership (PPP) model since the 1980s. This liberalization step in the Indian aviation market has minimized the institutional barriers which have hindered the freedom and flexibility of air transport operations among private investors. Now, competition within the aviation sector has become fiercer; the Airports Authority of India (AAI) and Public Private Partnership (PPP) in Indian airports are not only providing varied services, but also attracting consumers with new infrastructure and full modern facilities. The importance of this article is because after privatization, no studies have been conducted to examine the efficiency of Indian airports by using Data Envelopment Analysis (DEA). An output-oriented DEA model is employed to determine the efficiency score of airports by taking a sample of 15 airports, including airports run by PPP, for comparison. Output-oriented DEA calculates the efficiency by maximizing the outputs for a given level of inputs. Therefore, this article contributes to the existing literature on Indian airports. Based on available data, three variables - length of runways, terminal size and number of check-in counters, are used as inputs and two variables - passenger movement and aircraft movement, are used as outputs.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"381 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122009824","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Understanding Actors in Complex Security Problems","authors":"Duarte P. Gonçalves","doi":"10.4018/IJSDS.2018040101","DOIUrl":"https://doi.org/10.4018/IJSDS.2018040101","url":null,"abstract":"This article arose while working on the rhino poaching problem in South Africa and having to deal with the large number of stakeholders and complexity. The purpose of actor modelling is to develop a deeper understanding of how stakeholders and threats contribute to the complex security problems. This article is the author's reflection on two different attempts at modelling actors in the rhino problem. A framework is developed and a number of issues are raised with respect to actor modelling: First, values and perspectives are driven by actor needs. The knowledge acquired by actors is determined by perspectives. With a diversity of actors, there is a “fragmentation of perspective” that hampers addressing the problem. Thus, dealing with fragmentation of perspective, requires an approach that is inclusive of actors and different ways of knowing. The validity of actor modelling is limited by what can be determined about the values and interests of actors and this varies across actors. Second, actors have multiple identifications with multiple levels of relationality. For high levels of identification combined with low levels of relationality, there is a challenge for a researcher to understand actor behaviour. Third, actors operate in an autonomy-heteronomy space. This is not a continuum, but both autonomy and heteronomy experienced at the same time. When actors are autonomous they live out their values and interests and are most creative. When creativity is applied, there are many ways (what) of satisfying interests and living out values (why), but actors do not behave randomly. Under autonomy, understanding motivation (why) is more important than what because why is more stable and what cannot be predicted. Actors are dynamic, non-deterministic and non-linear. Fourth, the model represents not only structure but also motivation or purpose and resources; thus, addressing certain aspects of subjective and objective fragmentation. Based on the argument advanced in the paper, the sources of actor complexity leading to novel emerging behaviour in social systems are actor needs and the corresponding values and perspectives, high levels of identification with low levels of relationality and autonomy.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128615938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Juxtaposition of Evolution of Leadership Theories and Foucault's Power Knowledge Dynamics","authors":"Kashika Sud, Jatinder Kumar Jha","doi":"10.4018/IJSDS.2018040107","DOIUrl":"https://doi.org/10.4018/IJSDS.2018040107","url":null,"abstract":"This article presents the juxtaposition of the evolution of leadership theories from transactional, to transformational and also to the new age theories, which are based on ethics and aesthetics like the servant leadership with Foucault's epistemology of genealogy of power-knowledge. Genealogy is an anti-method which begins with a critique of the present. Foucault's genealogical episteme has been used to elicit problematization of the established field of leadership which the authors believe to be scientifically evolved and academically established. The article critically traces, the historical account of developments in leadership theories and questions the perfection and hegemony of transformational theory, questioning the reliable assumptions and potential limitations of transactional and transformational theory to finally establish constant evolution in the subject as the stable new construct of leadership. Though Foucauldian thought argues for the balance of power between follower and leader and leader's power being interdependent on knowledge, on the contrary, this article highlights the concentration of power in the hands of privileged few in the existing paradigms of leadership. The panopticon, as a metaphor of vigil focuses on the concentrated power in the hands of those at a higher pedestal and the self-government and objectivizing of followers which prevails in the organisations, While mapping these transitions in leadership theory with the genealogy of power-knowledge dynamics of Foucault's episteme, the article contributes to the existing literature on leadership by acknowledging a need for a newer leadership in the current complex business environment in accordance with the genealogical theme of pastoral power.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130861937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Strategic Impacts of Advanced Manufacturing Technology on American Textile Industry","authors":"Gregory W. Ulferts, Terry L. Howard, Nicholas J. Cannon","doi":"10.4018/IJSDS.2018040104","DOIUrl":"https://doi.org/10.4018/IJSDS.2018040104","url":null,"abstract":"This article describes how U.S. manufacturing was stricken when companies embraced outsourcing beginning in the 1990s as a strategy for taking advantage of lower labor costs in developing countries. The U.S. textile and apparel industries lost 76.5% of its workforce, or 1.2 million jobs, between 1990 and 2012. The catalyst which has renewed the interest in manufacturing textiles and apparel in the United States is the narrowing gap between the U.S. and Asian labor costs. The sector changed in response to technology and the global market, and both the number and type of employees demanded turned as well. The advanced technology currently drives the domestic textile industry. Despite a positive outlook on growth, it is unlikely that textile manufacturing will create the large number of jobs that it did in the past. Furthermore, it is only viable because of the technological improvements to its factories. The current production is designed to employ fewer workers in order be more productive and less dependent on labor costs. Nevertheless, the high demand for specialized and unique textiles in the U.S. and Europe will likely continue to drive improved manufacturing technology and performance. China's transition from a manufacturing economy to a service economy will increase its manufacturing operational costs, while probably growing demand for the sorts of specialized textiles on which American textile manufacturers tend to focus. If such manufacturers can increase their market shares in China and other Asian countries, while maintaining such markets in the U.S. and Europe, the American textile manufacturing industry will likely grow at a moderately high rate.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130263008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Online Store Attribute Preferences: A Gender Based Perspective and MCDM Approach","authors":"Praveen Ranjan Srivastava, Anand Sharma, Ramashankar Yadav, S. Sharma, Inderjeet Kaur","doi":"10.4018/IJSDS.2018040105","DOIUrl":"https://doi.org/10.4018/IJSDS.2018040105","url":null,"abstract":"This article describes how purchasing from an online store depends on various attributes of the online store. The relative importance given to a particular factor may vary across gender. Thus, it generates a scope of inquiry for understanding the consumer behavior while making an online purchase. Hence, this article tries to understand the relative importance of the factors affecting consumers buying behaviors while shopping online. This article utilizes Fuzzy AHP and TOPSIS for finding relative weights of criteria and ranking of the alternatives available respectively. The results were analyzed for finding the relative importance of factors across gender. The article finds that security of transactions is the topmost priority for both males and females, but they put a different level of importance on rest of the factors. The results provide valuable insights which can help the online stores in prioritizing the important factors for future improvements.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133804979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Best Practise Business Intelligence Framework for the Telecommunications Industry: An Empirical Study","authors":"S. February","doi":"10.4018/IJSDS.2018040103","DOIUrl":"https://doi.org/10.4018/IJSDS.2018040103","url":null,"abstract":"This article endeavors to assess and evaluate the current level of efficiency by which the business intelligence (BI) department is able to deliver decision-making support and to propose a suitable business intelligence framework. The framework would be recommended for the local telecommunications industry towards the enhancement of decision making thereby improving productivity and overall decision-making efficiency. Every company needs a clear set of goals to achieve the maximum benefits from its BI solution. Articulating organisational BI goals are essential. An organisation must however do more than just state its goals to achieve its BI objectives; it needs a working framework that provides a blue print for success. The success of a business intelligence program depends on the approach or methodology used to implement the business intelligence strategy and the related components.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131639710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An Innovative Information Technology Educational Framework Based on Embodied Cognition and Sensory Marketing","authors":"John Rappaport, Stephen B. Richter, D. Kennedy","doi":"10.4018/IJSDS.2018040106","DOIUrl":"https://doi.org/10.4018/IJSDS.2018040106","url":null,"abstract":"This article describes and implements an innovative framework for information technology (IT) education. The proposed framework creates metaphors for various IT topics using music. The theory of embodied cognition or grounded cognition argues that all aspects of cognition, including decision making, are shaped by aspects of the body. Various theories of neuroscience, the interdisciplinary study of the nervous system, are used to explain how the brain processes the information and multi-modal stimuli generated by the authors' model. The framework proposed in this article can also be considered a form of sensory marketing, which is also based upon embodied cognition, theories of neuroscience and the cognitive significance of metaphors. The model was implemented at the secondary and university levels using both a formative and summative evaluation process. The survey results support the theoretical arguments supplied by many theories of embodied cognition and neuroscience.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132127469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Real-Time Monitoring of Intercity Passenger Flows Based on Big Data: A Decision Support Tool for Urban Sustainability","authors":"Zheng Li, Yan Wang, Qin Chen","doi":"10.4018/IJSDS.2017100106","DOIUrl":"https://doi.org/10.4018/IJSDS.2017100106","url":null,"abstract":"Managing population mobility is a key to urban growth and sustainable development. This study uses administrative and business data from a number of trustworthy and publicly-available websites for public transport to access passenger flows in a real-time manner. A case study is used to illustrate the application, with intercity passenger flows by public transport mode (rail or air), by rail service type and by time. Moreover, a model is developed for monitoring the implications of population movements, which can be a decision support tool for governments and policy makers to manage population mobility. The big-data approach to accessing public transport passenger movement has the following characteristics: (1) low cost, (2) a population scale, (3) instantaneous data collection/update, and (4) high quality.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125772303","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Debt Strategy Trends of Emerging Market Firms: Evidence from India","authors":"B. Kumar, K. Sujit","doi":"10.4018/IJSDS.2017100104","DOIUrl":"https://doi.org/10.4018/IJSDS.2017100104","url":null,"abstract":"Different industry sectors have high degree of variation with respect to financial leverage. The excessive use of financial leverage by firms had played a paramount role in the 2008 financial crisis. This study examines the average debt intensity of different industrial sectors during different time period. The study was based on a sample of approximately 20,000 companies representing 19 different industry sectors. The study explores whether there exist persistent differences in leverage ratios across different industry sectors in India. The study examines whether the leverage measures of the Indian firms have changed during different period of analysis. The study also examines the determinants of an optimal capital structure. Electricity sector is the most debt intensive sector among the different industry sectors. Communication, construction and real estate sectors were the next debt intensive sectors among the Indian industrial sectors. The average debt equity ratio of all the industry sectors was 16.57 reflecting the high debt intensity characteristics of Indian Industry. The mean debt equity ratio ranged from 1.45 (Machinery & Transport) to 85.64(Electricity) during the period 2005-2016. The average return on capital employed was negative for all the sectors during the period 2000-2016 except for electricity sector. The average leverage of 10 industry sectors increased in the period 2010-2016 compared to the period 2000-2009. The study document statistically significant variation in mean leverage ratio for industry sectors like communication, construction and real estate, electricity and miscellaneous manufacturing. The most leverage intensive sector construction and real estate sector was the only sector with positive average return on capital and had highest cash flow intensity during the period 2010-2016. Regression results finds statistically significant negative relationship between profitability and leverage. Less profitable firms tend to use more financial leverage. Firms that have more profits tend to have lower leverage. This result is in line with pecking order theory. Some evidence suggest that debt ratio is inversely related to the costs of financial distress. Firms with higher discretionary expenditures tend to have higher cash flows and hence lower costs of bankruptcy. Textile, metal, financial services, electricity and consumer goods are highly debt intensive industries.","PeriodicalId":242450,"journal":{"name":"Int. J. Strateg. Decis. Sci.","volume":"270 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123417108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}