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Article

N. van der Merwe and S.S. Visser

South African motor manufacturers should find ways to improve their performance management systems to ensure survival in the face of strong competition in the market. The…

Abstract

South African motor manufacturers should find ways to improve their performance management systems to ensure survival in the face of strong competition in the market. The main objective of this study is to evaluate the industry’s approach to performance management and to make recommendations about a framework for performance management that can be implemented to obtain a competitive advantage. A well‐known instrument that proves to be highly effective in performance management is the balanced scorecard. This instrument manages performance on four distinct levels, namely from the financial perspective, the customer perspective, internal business processes and learning and growth. It is apparent from the results of this study that performance management is still very much a one‐way process, and that a lack of communication is the primary reason for unsatisfactory workforce performance. Furthermore, the majority of motor manufacturers consider the customer perspective as the most important of the four above‐mentioned perspectives. Motor manufacturers also disagree about the number of performance measures that need to be included in the performance management system, and the majority feel that both controllable and non‐controllable fixed costs must be included in the measurement of management performance. Shareholder value measures are also largely neglected in practice.

Details

Meditari Accountancy Research, vol. 16 no. 2
Type: Research Article
ISSN: 1022-2529

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Article

P. Olivier, A. van der Merwe and I. DuRand

Scrip dividend schemes provide shareholders with the option to choose shares instead of a cash dividend. Scrip dividends became popular in South Africa after the…

Abstract

Scrip dividend schemes provide shareholders with the option to choose shares instead of a cash dividend. Scrip dividends became popular in South Africa after the introduction of Secondary Tax on Companies (STC) in 1993. Thus far, no guidance on the recognition, measurement or disclosure of scrip dividends has been issued by the South African Institute of Chartered Accountants (SAICA). This article proposes disclosure regarding scrip dividend schemes that will provide relevant information to the users of financial statements. The proposed disclosure is based on the assumption that entities recognise and measure scrip dividends in accordance with the re‐investment method, as opposed to the capitalisation issue method.

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Article

C. Lamprecht and G.F. Nel

In the light of the acceleration in the international and local information and knowledge revolution, the University of Stellenbosch (US) has introduced an e‐learning…

Abstract

In the light of the acceleration in the international and local information and knowledge revolution, the University of Stellenbosch (US) has introduced an e‐learning strategy to gain maximum benefit from the developments in information technology. In support of this strategy, the US has implemented WebCT as an electronic course management system. Subsequent consultations have revealed doubt among accounting lecturers and students about the effectiveness of WebCT assessment of tests in Financial Accounting. The purpose of the study was therefore to investigate this perception on the basis of the available literature, our own experience, categories of student learning and feedback from students. The WebCT assessment function was also contrasted with traditional assessment methods. It was concluded that although WebCT is not a quick fix, it could be implemented successfully in bigger classes, provided that innovative lecturers are responsible for these classes.

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Book part

Elizabeth McKinley and Irena Madjar

Māori and Pacific school leavers, who tend to be clustered in low-decile schools, are less likely than any other ethnic groups in New Zealand to begin degree-level…

Abstract

Māori and Pacific school leavers, who tend to be clustered in low-decile schools, are less likely than any other ethnic groups in New Zealand to begin degree-level studies, to succeed in their first year, and continue with their studies. This chapter will draw on the research findings from a prospective, longitudinal, qualitative study of student transition from secondary school to university (Madjar, McKinley, Deynzer, & van der Merwe, 2010). The study was an in-depth, longitudinal one with young people in transition, recruited in their last term of high school and followed to the end of their first semester. A sub-sample was followed until the end of their second year of university study. The chapter will discuss the critical importance of engagement, both academic and social, for student success in university environment. We will also explore the significance of connections with the students’ whānau (extended family) and community, and the peer connections and their impact on students’ experience of transition.

Details

Māori and Pasifika Higher Education Horizons
Type: Book
ISBN: 978-1-78350-703-0

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Article

A. Martin Brand, R. Van Der Merwe and A.B. Boshoff

The broad objective of the study was to develop assumptions and guide‐lines by which the cost approach to Human Resource Accounting could be implemented. The research was…

Abstract

The broad objective of the study was to develop assumptions and guide‐lines by which the cost approach to Human Resource Accounting could be implemented. The research was specifically aimed at determining the sensitivity of the cost approach for identifying significant differences in the investments made over two years in two comparable groups (16 subjects to a group) and how these differences could contribute towards more effective decision‐making in evaluating the relevant aspects of company policy. Statistically significant differences were obtained at the 5% level for total investments, academic development investments and orientation investments. The latter could not be regarded as material in absolute terms and the difference in total investments could therefore be ascribed mainly to academic development. The extent of investments in training suggests the necessity to optimize training from a cost/benefit point of view. During the initial months of the study, investments accrued at a proportionally higher rate than in subsequent months, eg 75.1% of the total investments were made during the first three months of service. It can therefore be said that relatively high labour turnover during the early months of service would carry a substantial loss potential, especially where there was no evidence of material investments in the orientation of personnel.

Details

Personnel Review, vol. 3 no. 2
Type: Research Article
ISSN: 0048-3486

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Book part

Wayne A. Hochwarter, Ilias Kapoutsis, Samantha L. Jordan, Abdul Karim Khan and Mayowa Babalola

Persistent change has placed considerable pressure on organizations to keep up or fade into obscurity. Firms that remain viable, or even thrive, are staffed with…

Abstract

Persistent change has placed considerable pressure on organizations to keep up or fade into obscurity. Firms that remain viable, or even thrive, are staffed with decision-makers who capably steer organizations toward opportunities and away from threats. Accordingly, leadership development has never been more critical. In this chapter, the authors propose that leader development is an inherently dyadic process initiated to communicate formal and informal expectations. The authors focus on the informal component, in the form of organizational politics, as an element of leadership that is critical to employee and company success. The authors advocate that superiors represent the most salient information source for leader development, especially as it relates to political dynamics embedded in work systems. The authors discuss research associated with our conceptualization of dyadic political leader development (DPLD). Specifically, the authors develop DPLD by exploring its conceptual underpinnings as they relate to sensemaking, identity, and social learning theories. Once established, the authors provide a refined discussion of the construct, illustrating its scholarly mechanisms that better explain leader development processes and outcomes. The authors then expand research in the areas of political skill, political will, political knowledge, and political phronesis by embedding our conceptualization of DPLD into a political leadership model. The authors conclude by discussing methodological issues and avenues of future research stemming from the development of DPLD.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-80043-076-1

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Article

Neal de Beer and André van der Merwe

The purpose of this paper is to develop a process chain for design and manufacture of endplates of intervertebral disc implants, with specific emphasis on designing…

Abstract

Purpose

The purpose of this paper is to develop a process chain for design and manufacture of endplates of intervertebral disc implants, with specific emphasis on designing footprint profiles and matching endplate geometry.

Design/methodology/approach

Existing techniques for acquiring patient‐specific information from CT scan data was and a user‐friendly software solution was developed to facilitate pre‐surgical planning and semi‐automated design. The steps in the process chain were validated experimentally by manufacturing Ti6Al4 V endplates by means of Direct Metal Laser Sintering to match vertebrae of a cadaver and were tested for accuracy of the implant‐to‐bone fitment.

Findings

Intervertebral disc endplates were successfully designed and rapid manufactured using a biocompatible material. Accuracy within 0.37 mm was achieved. User‐friendly, semi‐automated design software offers an opportunity for surgeons to become more easily involved in the design process and speeds up the process to more accurately develop a custom‐made implant.

Research limitations/implications

This research is limited to the design and manufacture of the bone‐implant contacting interface. Other design features, such as keels which are commonly used for implant fixation as well as the functionality of the implant joint mechanics were not considered as there may be several feasible design alternatives.

Practical implications

This research may change the way that current intervertebral disc implants are designed and manufactured.

Originality/value

Apart from other areas of application (cranial, maxillofacial, hip, knee, foot) and recent research on customized disc nucleus replacement, very little work has been done to develop patient‐specific implants for the spine. This research was conducted to contribute and provide much needed progress in this area of application.

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Article

Abdoulaye Kaba and Raed Said

The purpose of this paper is to report the findings of a survey undertaken at Al Ain University of Science and Technology (AAU) to investigate and understand faculty…

Abstract

Purpose

The purpose of this paper is to report the findings of a survey undertaken at Al Ain University of Science and Technology (AAU) to investigate and understand faculty awareness, use and perception of Open Access (OA) resources.

Design/methodology/approach

Using a Web-based survey questionnaire, data were collected from full-time faculty members teaching at AAU, United Arab Emirates (UAE).

Findings

The study found that faculty members possess a good knowledge and a positive perception of OA resources. They frequently use OA resources for teaching, learning and research activities. However, the findings indicate that female faculty members are more likely to use OA resources than male faculty members. Faculty members with a high level of awareness or use are found to have a highly positive perception of OA resources. Presenting research reports at conferences and seminars or publishing research papers is weakly associated with the level of awareness and use of OA resources. The study revealed no association between the faculty member and their use of OA resources.

Research limitations/implications

It is essential for scientific communities to understand the importance of OA resources and how to use them effectively in teaching, learning and research activities.

Originality/value

This kind of research is new to the Gulf Cooperation Council countries in general and the UAE in particular. The findings of the study may help to improve the awareness and the use of OA resources among scientific communities not only in the Arab countries but also around the world.

Details

New Library World, vol. 116 no. 1/2
Type: Research Article
ISSN: 0307-4803

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Article

L. Dooley, G. Lupton and D. O'Sullivan

The paper aims to examine the theory of project and multiple project management and develop a framework tool to facilitate the management of a portfolio of multiple…

Abstract

Purpose

The paper aims to examine the theory of project and multiple project management and develop a framework tool to facilitate the management of a portfolio of multiple projects across an organisation and enhance the overall effectiveness of the process.

Design/methodology/approach

The methodology adopted in this paper was first, to undertake a literature survey of the area and to distil the key elements affecting the management of multiple projects within organisations. A number of interrelated tools to support effective management are then developed and applied to a mall to medium‐sized enterprise (SME) to validate their applicability.

Findings

The paper highlights that greater organisational efficiency and less conflict can be achieved through greater structure and understanding of the intricacies of managing multiple projects.

Practical implications

Organisations can reduce the pressure imposed on staff as a result of the matrix structure by clearer deployment of strategies to projects and increased awareness of risk of conflict between function and project co‐ordinators.

Originality/value

The value of the paper is that it presents organisations with a tool that interrelates projects to strategy fulfilment and also identifies the level, focus and loading of projects to individuals across the organisation. In this way organisations can better understand their organisations and manage their portfolio process more effectively.

Details

Journal of Manufacturing Technology Management, vol. 16 no. 5
Type: Research Article
ISSN: 1741-038X

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Article

Hasan Ozyapici and Veyis Naci Tanis

The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried…

Abstract

Purpose

The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital.

Design/methodology/approach

A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS).

Findings

The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service’s selling price and variable costs incurred in providing that service.

Research limitations/implications

The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital.

Practical implications

This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest service price.

Originality/value

Since the literature review found no study comparing RCA with TCS in a real-life health care setting, little is known about differences arising from applying these systems in this context. Thus, the current study fills this gap in the literature by comparing RCA with TCS for both open and laparoscopic gallbladder surgeries.

Details

International Journal of Health Care Quality Assurance, vol. 29 no. 6
Type: Research Article
ISSN: 0952-6862

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