The impact of e-business infusion on channel coordination, conflict and reseller performance

Manufacturer–reseller interactions are becoming more technology-enabled as channels of distribution increasingly utilize e-business tools on the Internet. This research examines the performance consequences for resellers as these technological advances are applied to distribution activities between channel members. Using a sample of 216 resellers of computer products, the research explores the impact of e-business tools in 2 areas of manufacturer–reseller interactions: supply tasks and demand tasks. The results suggest that e-business in supply tasks increases relationship coordination between manufacturer and reseller, whereas e-business in demand tasks increases coordination as well as conflict within the channel dyad. The increase of conflict constitutes a potential “dark side” of e-business in channel relationships that may provide an explanation for e-business implementation failures and negative returns on investment in technology.

A conceptual framework of accounting policy choice under SSAP 20

Purpose - To provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, "Foreign Currency Translation". The conceptual framework describes the accounting policy choices that firms face in a setting that is influenced by: their financial characteristics; the flexible foreign exchange rates; and the stock market response to accounting decisions. Design/methodology/approach - Following the positive accounting theory context, this paper puts into a framework the motives and choices of UK firms with regard to the adoption or deferment of the adoption of SSAP 20. The paper utilises the theoretical and empirical findings of previous studies to form and substantiate the conceptual framework. Given the UK foreign exchange setting, the framework identifies the initial stage: lack of regulation and flexibility in financial reporting; the intermediate stage: accounting policy choice; and the final stage: accounting choice and policy review. Findings - There are situations where accounting regulation contrasts with the needs and business objectives of firms and vice-versa. Thus, firms may delay the adoption up to the point where the increase in political costs can just be tolerated. Overall, the study infers that firms might have chosen to defer the adoption of SSAP 20 until they reach a certain corporate goal, or the adverse impact (if any) of the accounting change on firms' financial numbers is minimal. Thus, the determination of the timing of the adoption is a matter which is subject to the objectives of the managers in association with the market and economic conditions. The paper suggests that the flexibility in financial reporting, which may enhance the scope for income-smoothing, can be mitigated by the appropriate standardisation of accounting practice. Research limitations/implications - First, the study encompassed a period when firms and investors were less sophisticated users of financial information. Second, it is difficult to ascertain the decisions that firms would have taken, had the pound appreciated over the period of adoption and had the firms incurred translation losses rather than translation gains. Originality/value - This paper is useful to accounting standards setters, professional accountants, academics and investors. The study can give the accounting standard-setting bodies useful information when they prepare a change in the accounting regulation or set an appropriate date for the implementation of an accounting standard. The paper provides significant insight about the behaviour of firms and the associated impacts of financial markets and regulation on the decision-making process of firms. The framework aims to assist the market and other authorities to reduce information asymmetry and to reinforce the efficiency of the market. © Emerald Group Publishing Limited.

Where next for PSMs - a grass-roots revolution?

Over the last 30 years, the field of problem structuring methods (PSMs) has been pioneered by a handful of 'gurus'—the most visible of whom have contributed other viewpoints to this special issue. As this generation slowly retires, it is opportune to survey the field and their legacy. We focus on the progress the community has made up to 2000, as work that started afterwards is ongoing and its impact on the field will probably only become apparent in 5–10 years time. We believe that up to 2000, research into PSMs was stagnating. We believe that this was partly due to a lack of new researchers penetrating what we call the 'grass-roots community'—the community which takes an active role in developing the theory and application of problem structuring. Evidence for this stagnation (or lack of development) is that, in 2000, many PSMs still relied heavily on the same basic methods proposed by the originators nearly 30 years earlier—perhaps only supporting those methods with computer software as a sign of development. Furthermore, no new methods had been integrated into the literature which suggests that revolutionary development, at least by academics, has stalled. We are pleased to suggest that from papers in this double special issue on PSMs this trend seems over because new authors report new PSMs and extend existing PSMs in new directions. Despite these recent developments of the methods, it is important to examine why this apparent stagnation took place. In the following sections, we identify and elaborate a number of reasons for it. We also consider the trends, challenges and opportunities that the PSM community will continue to face. Our aim is to evaluate the pre-2000 PSM community to encourage its revolutionary development post-2006 and offer directions for the long term sustainability of the field.

Objective analysis of toric intraocular lens rotation and centration

PURPOSE: To assess the repeatability of an objective image analysis technique to determine intraocular lens (IOL) rotation and centration. SETTING: Six ophthalmology clinics across Europe. METHODS: One-hundred seven patients implanted with Akreos AO aspheric IOLs with orientation marks were imaged. Image quality was rated by a masked observer. The axis of rotation was determined from a line bisecting the IOL orientation marks. This was normalized for rotation of the eye between visits using the axis bisecting 2 consistent conjunctival vessels or iris features. The center of ovals overlaid to circumscribe the IOL optic edge and the pupil or limbus were compared to determine IOL centration. Intrasession repeatability was assessed in 40 eyes and the variability of repeated analysis examined. RESULTS: Intrasession rotational stability of the IOL was ±0.79 degrees (SD) and centration was ±0.10 mm horizontally and ±0.10 mm vertically. Repeated analysis variability of the same image was ±0.70 degrees for rotation and ±0.20 mm horizontally and ±0.31 mm vertically for centration. Eye rotation (absolute) between visits was 2.23 ± 1.84 degrees (10%>5 degrees rotation) using one set of consistent conjunctival vessels or iris features and 2.03 ± 1.66 degrees (7%>5 degrees rotation) using the average of 2 sets (P =.13). Poorer image quality resulted in larger apparent absolute IOL rotation (r =-0.45,P<.001). CONCLUSIONS: Objective analysis of digital retroillumination images allows sensitive assessment of IOL rotation and centration stability. Eye rotation between images can lead to significant errors if not taken into account. Image quality is important to analysis accuracy.

Translation elongation factor 1A is essential for regulation of the actin cytoskeleton and cell morphology

The binding of eukaryotic translation elongation factor 1A (eEF1A) to actin is a noncanonical function that may link two distinct cellular processes, cytoskeleton organization and gene expression. Using the yeast Saccharomyces cerevisiae, we have established an in vivo assay that directly identifies specific regions and residues of eEF1A responsible for actin interactions and bundling. Using a unique genetic screen, we isolated a series of eEF1A mutants with reduced actin bundling activity. These mutations alter actin cytoskeleton organization but not translation, indicating that these are separate functions of eEF1A. This demonstrates for the first time a direct consequence of eEF1A on cytoskeletal organization in vivo and the physiological significance of this interaction.

What are tests for? The implications of stuttering steps along the patient pathway

This article explores the implications of how US family physicians make decisions about ordering diagnostic tests for their patients. Data is based on a study of 256 physicians interviewed after viewing a video vignette of a presenting patient. The qualitative analysis of 778 statements relating to trustworthiness of evidence for their decision making, the use of any kind of technology and diagnostic testing suggests a range of internal and external constraints on physician decision making. Test-ordering for family physicians in the United States is significantly influenced by both hidden cognitive processes related to the physician's calculation of patient resources and a health insurance system that requires certain types of evidence in order to permit further tests or particular interventions. The consequence of the need for physicians to meet multiple forms of proof that may not always relate to relevant treatment delays a diagnosis and treatment plan agreed not only by the physician and patient but also the insurance company. This results in a patient journey that is made up of stuttering steps to a confirmed diagnosis and treatment undermining patient-centred practice, compromising patient care, constraining physician autonomy and creating additional expense. © 2014 Elsevier Ltd.

Groundwater flow patterns within the Triassic sandstone aquifers, Birmingham, United Kingdom

This paper presents the development of a modelling study for part of the Birmingham area. Restricted access and model resolutions have limited wide applications of some of the previously developed models. The study area covers approximately 221 km2, and is underlain geologically, by a multi-layer setup with varied hydraulic properties. The basal aquifer unit is the Kidderminster sandstone Formation, overlain by the Wildmoor and Bromsgrove sandstone Formations. The presence of the Birmingham fault which acts as low permeability barrier demarcates the eastern and southern boundaries. The western boundary is defined by the presence of crystallised rocks and coal measures, while a groundwater divide defines the northern boundary. The estimated recharge flux is 112 mm/yr. The ranges of calibrated values obtained for horizontal and vertical hydraulic conductivities are 5.787x10-6 - 2.315x10-5  m/s and 5.787x10-8  - 1.157x10-7  m/s, respectively. Corresponding values obtained for the specific yield and specific storage are 0.10 - 0.12, and 1x10 -4 - 5x10 -4. The calculated numerical error is generally much less than 0.1 %. Hydraulic layering within the Permo-Triassic sandstone aquifer is thought to account for the large vertical anisotropy. Although, uncertainties are associated with the use of a simplistic delay approach to characterise the effects of the unsaturated zone, the modelled values are comparable with those obtained in the literature, and the flow pattern predictions appear to be realistic. © Research India Publications.