On application of structural decomposition for process model abstraction

Real world business process models may consist of hundreds of elements and have sophisticated structure. Although there are tasks where such models are valuable and appreciated, in general complexity has a negative influence on model comprehension and analysis. Thus, means for managing the complexity of process models are needed. One approach is abstraction of business process models-creation of a process model which preserves the main features of the initial elaborate process model, but leaves out insignificant details. In this paper we study the structural aspects of process model abstraction and introduce an abstraction approach based on process structure trees (PST). The developed approach assures that the abstracted process model preserves the ordering constraints of the initial model. It surpasses pattern-based process model abstraction approaches, allowing to handle graph-structured process models of arbitrary structure. We also provide an evaluation of the proposed approach.

The triconnected abstraction of process models

Companies use business process models to represent their working procedures in order to deploy services to markets, to analyze them, and to improve upon them. Competitive markets necessitate complex procedures, which lead to large process specifications with sophisticated structures. Real world process models can often incorporate hundreds of modeling constructs. While a large degree of detail complicates the comprehension of the processes, it is essential to many analysis tasks. This paper presents a technique to abstract, i.e., to simplify process models. Given a detailed model, we introduce abstraction rules which generalize process fragments in order to bring the model to a higher abstraction level. The approach is suited for the abstraction of large process specifications in order to aid model comprehension as well as decomposing problems of process model analysis. The work is based on process structure trees that have recently been introduced to the field of business process management.

The biconnected verification of workflow nets

Formal representations of business processes are used for analysis of the process behavior. Workflow nets are a widely used formalism for describing the behavior of business processes. Structure theory of processes investigates the relation between the structure of a model and its behavior. In this paper, we propose to employ the connectivity property of workflow nets as an angle to their structural analysis. In particular, we show how soundness verification can be organized using biconnected components of a workflow net. This allows for efficient identification and localization of flaws in the behavior of workflow nets and for supporting process analysts with diagnostic information

The role of spreadsheets in an investigation of Fibonacci numbers

We introduce a function Z(k) which measures the number of distinct ways in which a number can be expressed as the sum of Fibonacci numbers. Using a binary table and other devices, we explore the values that Z(k) can take and reveal a surprising relationship between the values of Z(k) and the Fibonacci numbers from which they were derived. The article shows the way in which standard spreadsheet functionalities makes it possible to reveal quite striking patterns in data.

Letters and numbers in Excel : fostering student engagement in fundamentals of maths & computing

The television quiz program Letters and Numbers, broadcast on the SBS network, has recently become quite popular in Australia. This paper considers an implementation in Excel 2010 and its potential as a vehicle to showcase a range of mathematical and computing concepts and principles.

Ethnic enclave lifecycle : a case study of Chinese restaurants in south east Queensland

Immigrant entrepreneurs tend to start businesses within their ethnic enclave (EE), as it is an integral part of their social and cultural context and the location where ethnic resources reside (Logan, Alba, & Stults, 2003). Ethnic enclaves can be seen as a form of geographic cluster, China Towns are exemplar EEs, easily identified by the clustering of Chinese restaurants and other ethnic businesses in one central location. Studies on EE thus far have neglected the life cycles stages of EE and its impact on the business experiences of the entrepreneurs. In this paper, we track the formation, growth and decline of a EE. We argue that EE is a special industrial cluster and as such it follows the growth conditions proposed by the cluster life cycle theory (Menzel & Fornahl, 2009). We report a mixed method study of Chinese Restaurants in South East Queensland. Based on multiple sources of data, we concluded that changes in government policies leading to a sharp increase of immigrant numbers from a distinctive culture group can lead to the initiation and growth of the EE. Continuous incoming of new immigrants and increase competition within the cluster mark the mature stage of the EE, making the growth condition more favourable “inside” the cluster. A decline in new immigrants from the same ethnic group and the increased competition within the EE may eventually lead to the decline of such an industrial cluster, thus providing more favorable condition for growth of business outside the cluster.

New challenges for old laws? The development of e-health in Australia

Increasing role of electronic health care in Australia - possibilities of e-health in terms of provider-to-consumer initiatives and of business-to-business initiatives - challenges of e-health in the context of existing laws and recent reforms - assessment of the adequacy of existing laws to meet the challenges posed by e-health

The Service Portfolio of a BPM Center of Excellence

A key concept for the centralized provision of Business Process Management (BPM) is the Center of Excellence (CoE). Organizations establish a CoE (aka BPM Support Office) as their BPM maturity increases in order to ensure a consistent and cost-effective way of offering BPM services. The definition of the offerings of such a center and the allocation of roles and responsibilities play an important role within BPM Governance. In order to plan the role of such a BPM CoE, this chapter proposes the productization of BPM leading to a set of fifteen distinct BPM services. A portfolio management approach is suggested to position these services. The approach allows identifying specific normative strategies for each BPM service, such as further training or BPM communication and marketing. A public sector case study provides further insights into how this approach has been used in practice. Empirical evidence from a survey with 15 organizations confirms the coverage of this set of BPM services and shows typical profiles for such BPM Centers of Excellence.

Taxation determinations as de facto regulation : private equity exits in Australia

The Australian Taxation Office (AT)) attempted to challenge both the private equity fund reliance on double tax agreements and the assertion that profits were capital in nature in its dispute with private equity group TPG. Failure to resolve the dispute resulted in the ATO issuing two taxation determinations: TD 2010/20 which states that the general anti-avoidance provisions can apply to arrangements designed to alter the intended effect of Australia's international tax agreements net; and TD 2010/21 which states that the profits on the sale of shares in a company group acquired in a leveraged buyout is assessable income. The purpose of this article is to determine the effectiveness of the administrative rulings regime as a regulatory strategy. This article, by using the TPG-Myer scenario and subsequent tax determinations as a case study, collects qualitative data which is then analysed (and triangulated) using tonal and thematic analysis. Contemporaneous commentary of private equity stakeholders, tax professionals, and media observations are analysed and evaluated within a framework of responsive regulation and utilising the current ATO compliance model. Contrary to the stated purpose of the ATO rulings regime to alleviate complexities in Australian taxation law and provide certainty to taxpayers, and despite the de facto law status afforded these rulings, this study found that the majority of private equity stakeholders and their advisors perceived that greater uncertainty was created by the two determinations. Thus, this study found that in the context of private equity fund investors, a responsive regulation measure in the form of taxation determinations was not effective.

Social enterprises and the performance advantages of a Vincentian marketing orientation

This study focuses on the managerial issue of should social enterprises (SEs) become more marketing oriented. It adapts the Kohli et al. (J Mark Res 30:467–477,1993) MARKOR marketing orientation scale to measure the adoption of marketing by SEs. The items capture Vincentian-based values to leverage business in service to the poor as a measure of a Vincentian marketing orientation (VMO). A VMO is an organisational wide value-driven philosophy of management that focuses a SE on meeting its objectives by adopting a more marketing orientated approach to serve the needy and poor in a just and sustainable manner. SEs that exhibit a VMO seek to understand and respond to both the needs of their beneficiaries and stakeholders. They are constantly generating,disseminating, and responding to environmental, beneficiary, and stakeholder information and develop their business propositions to more effectively and efficiently meet the needs of the poor, while guided by a philosophy of leveraging business for social good. This study of SEs in Australia found that a VMO is strongly and positively correlated with social, economic, and environmental performance. These findings suggest that SEs may benefit by leveraging marketing capabilities to better serve their beneificiaries and stakeholders.

Developing a multidimensional scale of customer-oriented deviance (COD)

Although frontline employees' bending of organizational rules and norms for customers is an important phenomenon, marketing scholars to date only broadly describe over-servicing behaviors and provide little distinction among deviant behavioral concepts. Drawing on research on pro-social and pro-customer behaviors and on studies of positive deviance, this paper develops and validates a multi-faceted, multi-dimensional construct term customer-oriented deviance. Results from two samples totaling 616 frontline employees (FLEs) in the retail and hospitality industries demonstrate that customer-oriented deviance is a four-dimensional construct with sound psychometric properties. Evidence from a test of a theoretical model of key antecedents establishes nomological validity with empathy/perspective-taking, risk-taking propensity, role conflict, and job autonomy as key predictors. Results show that the dimensions of customer-oriented deviance are distinct and have significant implications for theory and practice.

Business planning in emerging firms : uses and effects

Business planning is at the core of entrepreneurship as it has implications for opportunity discovery and exploitation. This thesis' objectives are to disentangle the relationships between business planning and venture emergence to reconcile previous inconsistent findings. It reveals that the formalization of planning, the effort invested in the venture and the revision of the plan influence success for entrepreneurs in the process of launching their firm. This thesis provides generalizable results about the phenomenon of business planning by using a longitudinal random sample of emerging firms.

Applying Enterprise Architecture to Business Networks

Globalization, financial deregulation, economic turmoil, and technology breakthroughs are profoundly exposing organizations to business networks. Engaging these networks requires explicit planning from the strategic level down to the operational level of an organization, which significantly affects organizational artefacts such as business services, processes, and resources. Although enterprise architecture (EA) aligns business and IT aspects of organizational systems, previous applications of EA have not comprehensively addressed a methodological framework for planning. In the context of business networks, this study seeks to explore the application of EA for business network planning where it builds upon relevant and well-established prescriptive and descriptive aspects of EA. Prescriptive aspects include integrated models of services, business processes, and resources among other organizational artefacts, at both business and IT levels. Descriptive aspects include ontological classifications of business functionality, which allow EA models to be aligned semantically to organizational artefacts and, ultimately higher-level business strategy. A prominent approach for capturing descriptive aspects of EA is business capability modelling. In order to explore and develop the illustrative extensions of EA through capability modelling, a list of requirements (capability dimensions) for business network planning will be identified and validated through a revelatory case study encompassing different business network manifestations, or situations. These include virtual organization, liquid workforce, business network orchestration, and headquarters-subsidiary. The use of artefacts, conventionally, modelled through EA will be considered in these network situations. Two general considerations for EA extensions are explored for the identified requirements at the level of the network: extension of artefacts through the network and alignment of network level artefacts with individual organization artefacts. The list of requirements provides the basis for a constructivist extension of EA in the following ways. Firstly, for descriptive aspects, it offers constructivist insights to guide extensions for particular EA techniques and concepts. Secondly, for prescriptive aspects it defines a set of capability dimensions, which improve the analysis and assessment of organization capabilities for business network situations.

Exploring the fundamental theorem of arithmetic in excel 2007

This paper discusses how fundamentals of number theory, such as unique prime factorization and greatest common divisor can be made accessible to secondary school students through spreadsheets. In addition, the three basic multiplicative functions of number theory are defined and illustrated through a spreadsheet environment. Primes are defined simply as those natural numbers with just two divisors. One focus of the paper is to show the ease with which spreadsheets can be used to introduce students to some basics of elementary number theory. Complete instructions are given to build a spreadsheet to enable the user to input a positive integer, either with a slider or manually, and see the prime decomposition. The spreadsheet environment allows students to observe patterns, gain structural insight, form and test conjectures, and solve problems in elementary number theory.

Improved procedures for business accommodation on transportation construction projects

Highway construction projects have direct impacts on adjacent businesses. The nature and the degree of impact depend on individual business characterization and project specific factors. The type of business is also a relevant factor in predicting the impact of transportation construction projects. This paper presents the results of research focused on developing an in-depth understanding of these relationships. The study includes project case studies of three transportation construction projects in Florida. Surveys were conducted with all adjacent businesses, which were combined with analyses of the business accommodation procedures employed by State Highway Agencies (SHAs) nationwide to provide measure the efficiency of present rules. The results include an analysis of differing priorities for different classification of businesses and development of design and construction management best practices to better accommodate businesses during highway construction. A pilot project that employed business accommodation principles devised in this research, and improvements to business accommodations observed were compared to cases where no measures were taken.