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  • 1
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Marketing intelligence & planning 23 (2005), S. 382-394 
    ISSN: 0263-4503
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - Examines the adoption of radio frequency identification (RFID) technology in the commercial aviation industry, focusing on its role in baggage handling and security. Design/methodology/approach - Draws upon academic and trade literature to provide a current overview of developments in the implementation of RFID technology in commercial aviation, particularly focusing on Delta Airlines, an industry leader in the USA in the testing and development of RFID systems for improved operations in baggage handling. Findings - Though RFID technology is experiencing widespread adoption across many industries, commercial aviation seems poised to be a leader in its full-scale adoption in practice. RFID technology demonstrates distinct advantages over the currently used barcode system for baggage handling. Practical implications - This paper shows how RFID technology can improve customer service though better operational efficiency in baggage handling, which has been demonstrated to be an integral component of an airline's customer service equation. Academicians and marketing professionals should both be aware of developments with RFID technology. It is of particular importance in the airline sector, as improved accuracy of baggage handling can enable air carriers to close an important service-delivery gap in an increasingly turbulent operating environment. Originality/value - Little is published in the academic literature about this timely topic. Most of the published information available is from corporate or commercial sources, and is presented in such formats as white papers. This paper is a companion piece to the review of RFID in UK retailing by Jones et al. in this issue.
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 16 (2003), S. 762-789 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study seeks to operationalise the reporting of corporate natural assets (i.e. habitats, flora and fauna). A natural inventory model is used, building on existing methodology. This study significantly extends the prior research by considering environmental accounting in the context of a large site and by using a UK publicly listed company, Hyder plc. The research finds that the methodology is generally applicable. Data were available to identify and value ten important habitats. Moreover, data were present for critical species (especially birds and mammals), and for flora and fauna on critical habitats. However, for some non-critical species, data, particularly population data, was problematic. The potential benefits of the natural inventory model are substantial, the costs are modest.
    Type of Medium: Electronic Resource
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  • 3
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    The @journal of services marketing 14 (2000), S. 147-159 
    ISSN: 0887-6045
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The distinction between transaction-specific satisfaction and overall satisfaction has received little empirical attention in the satisfaction and services literature. Furthermore, a review of the extant literature provides mixed conceptual evidence concerning the relationships among transaction-specific satisfaction, overall satisfaction, and repurchase intentions. This study empirically investigates transaction-specific satisfaction, overall satisfaction and repurchase intentions, and finds that the two types of satisfaction can be distinguished from one another. Furthermore, the findings from this study suggest that overall satisfaction has a direct influence on repurchase intentions as well as a moderating influence on the transaction-specific satisfaction/repurchase intentions relationship. When overall satisfaction is high, transaction-specific satisfaction has little impact on repurchase intentions, but when overall satisfaction is low, transaction-specific satisfaction has a positive influence on repurchase intentions.
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 10 (1997), S. 105-128 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The cloze procedure has been seen by accounting researchers as a useful tool for investigating the communicative effectiveness of accounting narratives. Compared with text-based readability measures, such as the Flesch test, the cloze procedure has often been viewed as an alternative and superior method of measuring understandability. Provides a critical review of the accounting and educational cloze-based literature. In particular, questions the validity of the cloze procedure, the cloze procedure's measurement of understandability, and the correctness of the criterion reference scores traditionally used to interpret cloze scores. Concludes that these legitimate concerns about the cloze procedure must be taken into account when the results of cloze-based accounting research studies are evaluated. Repeats calls for further research to establish the validity of the cloze procedure in the accounting domain and to support the results of existing studies.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 11 (1998), S. 204-215 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The Japanisation of British industry has been much debated. This paper speculates on the role of the UK management accountant as a barrier to the adoption of Japanese management accounting techniques, highlighting professional and cultural differences which could make UK management accountants reluctant converts to Japanisation. Such a reluctance in a key functional area might, in turn, hinder the importation of closely related Japanese production techniques, adversely affecting the competitiveness of UK manufacturing.
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 15 (2002), S. 546-564 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Graphs in corporate annual reports are a double-edged sword. While they offer the potential for improved communication of accounting information to users, the preparers of the annual reports can easily manipulate the graphs for their own interests. For over a decade, the empirical financial graphics literature has focused on examining company reporting practices. A particular concern has been measurement distortion, which violates a fundamental principle of graph construction. Unfortunately, it is not yet known whether observed levels of measurement distortion are likely to affect users' perceptions of financial performance. This study uses an experimental approach to address this issue. Pairs of graphs are shown to establish the level of difference that is just noticeable to graph readers. Six levels of "distortion" are investigated (5 per cent, 10 per cent, 20 per cent, 30 per cent, 40 per cent and 50 per cent). Results indicate that if financial graphs are to avoid distorting the perceptions of users, then no measurement distortions in excess of 10 per cent should be allowed. Users with lower levels of financial understanding appear to be most at risk of being misled by distorted graphs. Further research will be necessary to investigate whether this impact upon perceptions subsequently affects users' decisions in specific contexts.
    Type of Medium: Electronic Resource
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  • 7
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    The @journal of services marketing 17 (2003), S. 701-712 
    ISSN: 0887-6045
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Location has long been touted as an important competitive factor in retailing and services. However, since convenient, high-traffic locations are costly, an examination of conditions under which locational convenience is more important and those in which it is less important is critical. Supplements the logic of prior research to examine the importance of location as a function of both customer satisfaction with the core service and service type. Finds that a convenient location is critical in more standardized, less personalized services when satisfaction falters, but is not important for less standardized, more personalized services regardless of satisfaction levels. Thus, a convenient location can act as a barrier to defection in more standardized, less personal services such as banks, making it an important strategic factor in minimizing defection when satisfaction with the core service drops. However, contrary to conventional wisdom, locational convenience appears less important to repurchase intentions for less standardized, more personal services such as hairstylists, thus negating its potential as a switching barrier for such services.
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 9 (1996), S. 86-91 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Contextualizes some of the issues raised by an article by Courtis in AAAJ 1995. Readability, which measures syntactical difficulty, should be distinguished from understandability, which measures comprehensibility. Courtis's results, which are suggestive (but not conclusive) of a link between readability and profitability are consistent with several other recent readability studies. In addition, his results are consistent with several content analytic studies suggestive of a lack of neutrality in managements' presentation of accounting narratives. Prior readability studies are shown to provide new information about inter-country readability differences and the differential readability of differing sections of the annual report. Courtis's research on English versions of Hong Kong corporate reports raises interesting questions on the use of such texts in countries where English is not the native language.
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    The @journal of services marketing 18 (2004), S. 133-146 
    ISSN: 0887-6045
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Previous research has found that interactional justice and distributive justice are critical factors influencing customer satisfaction after a service recovery. In addition, previous service recovery research has found that satisfaction is an important determinant of key outcome variables such as trust, commitment, and negative word-of-mouth. The current study extends previous research by investigating the role of service failure severity within the existing framework of service recovery research. The results indicate that service failure severity has a significant influence on satisfaction, trust, commitment, and negative word-of-mouth. The results also provide partial support for a moderating influence of service failure severity. Implications and areas for future research are discussed.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 14 (2001), S. 311-326 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The readability of annual reports has been the focus of extensive prior research. However, the extent of readability variability has only recently received specific attention. In response to a perceived need for further research into this area, an analysis of 60 UK chairman's statements was conducted in order to test for possible determinants of readability variability. Results show the introduction to the chairman's statement is systematically easier to read than other parts of the chairman's statement. No evidence was found to support prior research that, rather than present accounting narratives objectively, managers use readability variability to emphasise good news and obfuscate bad news. The thematic structures within the chairman's statement were investigated to explore whether they were responsible for systematic patterns in the variability of annual report readability. Findings indicate that thematic structure of the chairman's statement is indeed a key driver of the variability of annual report readability.
    Type of Medium: Electronic Resource
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