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Faculty of Commerce - Papers (Archive)

2007

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Full-Text Articles in Business

Flexmix: An R Package For Finite Mixture Modelling, Bettina Grun, Friedrich Leisch Jan 2007

Flexmix: An R Package For Finite Mixture Modelling, Bettina Grun, Friedrich Leisch

Faculty of Commerce - Papers (Archive)

Finite mixture models are a popular method for modelling unobserved heterogeneity or for approximating general distribution functions. They are applied in a lot of different areas such as astronomy, biology, medicine or marketing. An overview on these models with many examples for applications is given in the recent monographs McLachlan and Peel (2000) and Frühwirth-Schnatter (2006).


Frequency Of Communication Within Npd Projects: Implications For Key Measures Of Success, Elias Kyriazis Jan 2007

Frequency Of Communication Within Npd Projects: Implications For Key Measures Of Success, Elias Kyriazis

Faculty of Commerce - Papers (Archive)

The nature of cross-functional relationships during NPD projects has received considerable research attention with an emphasis on achieving successful integration. To achieve this functional integration new product development activities often require functional specialists to communicate with one another to achieve their respective task goals. This study examines the frequency of communication within NPD projects as reported by R&D Manager from 184 Australian NPD projects. We find that informal methods of communication have a positive relationship with three key NPD outcome variables such as perceived relationship effectiveness, interpersonal collaboration and NPD project success. This study provides empirical support for the proposition …


A Transfer Pricing Apparatus For Measuring Value Added Along The Supply Chain: Reflections For Internet Based Inter-Organisational Relationships, Michael D. J. Clements, Nigel J. Price Jan 2007

A Transfer Pricing Apparatus For Measuring Value Added Along The Supply Chain: Reflections For Internet Based Inter-Organisational Relationships, Michael D. J. Clements, Nigel J. Price

Faculty of Commerce - Papers (Archive)

Inter-firm communication through advanced technology such as the internet, adds value to supply chain organisations through speed of information transference at a lower cost than traditional communication modes. However, the sharing of sensitive market information relies upon a strong inter-organisational relationship presence, displaying intangible qualities such as trust and commitment. These value added relational based characteristics are not as yet easily measured. This paper introduces and explains the concept of measuring value added along the supply chain from a transfer pricing perspective. This non-conventional supply chain (value-chain) perspective invites the reader to consider measuring added value as it moves between …


Consumer's Product Comprehension: Limitations Of Past Work And Recommendations For New Directions, Amina Ait El Houssi, Sara Dolnicar Jan 2007

Consumer's Product Comprehension: Limitations Of Past Work And Recommendations For New Directions, Amina Ait El Houssi, Sara Dolnicar

Faculty of Commerce - Papers (Archive)

Advertising has to effectively explain new products to consumers. Product comprehension research provides the theoretical insights needed to do so. Yet, results from product comprehension research are limited because the stimuli used were not really new products and the validity of the comprehension measures used is questionable. We contribute by providing a brief literature review supporting the above claims and proposing two improvements for future work: the use of extensive pre-studies to identify stimuli of varying innovativeness levels and the inclusion of services new to consumers, not the market. Empirical illustrations of the value of both propositions are provided.


Traditional Audit Techniques And Human Behaviour At Undergraduate Level - Answering The Call For Audit Education Reform, Annamaria Kurtovic Jan 2007

Traditional Audit Techniques And Human Behaviour At Undergraduate Level - Answering The Call For Audit Education Reform, Annamaria Kurtovic

Faculty of Commerce - Papers (Archive)

As educators, we have a responsibility to society to ensure that our students receive adequate learning and training. In recent years, there have been continued calls for reform within the accounting profession, particularly regarding auditor training. The following paper will analyse how a newly developed framework, the Fusion Framework, is applied to the curricula of an undergraduate auditing and assurance course, with the aim of influencing reform in audit education. In turn assuring that graduates are provided with the necessary knowledge and skills to not only meet the regulatory requirements but also the expectations of the wider market and investors. …