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Article

Anne van der Veen

Tsunamis, droughts, earthquakes, hurricanes and floods are a constant threat to society. Where in the past the population at risk had to react on the consequences of…

Abstract

Tsunamis, droughts, earthquakes, hurricanes and floods are a constant threat to society. Where in the past the population at risk had to react on the consequences of disasters, at present society wants to be more in control. Due to the high costs of restoration, of the stress and of the loss of family and friends, a proactive policy in order to prevent disasters or at least to minimize the impact is required. Such a policy asks for a framework to decide on the risk society wants to take. Moreover, it is mandatory to agree on the way instruments preventing disasters are evaluated on their effectiveness. This special issue accounts for the contributions on the methodology of damage estimation by leading European and American economists. Introduces the subject and presents an overview of all papers.

Details

Disaster Prevention and Management: An International Journal, vol. 13 no. 4
Type: Research Article
ISSN: 0965-3562

Keywords

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Article

Marija Bočkarjova, Albert E. Steenge and Anne van der Veen

Input‐output analysis (I‐O) is increasingly used in studies of sudden catastrophes such as earthquakes, hurricanes, or, in the case of The Netherlands, major flooding…

Abstract

Input‐output analysis (I‐O) is increasingly used in studies of sudden catastrophes such as earthquakes, hurricanes, or, in the case of The Netherlands, major flooding. Unfortunately, in catastrophe analysis, there is no general consensus over the points of departure. Therefore, we need a basic notion of “where to start from”. One task the I‐O modeller faces after the disaster is to construct a plausible basis for the recovery and reconstruction efforts. Here the literature has developed the concept of the so‐called event matrix. The event matrix is an I‐O compatible matrix that traces the development of the situation at selected intervals after the catastrophe and during the reconstruction phase. However, the concept of I‐O on the basis of a well‐founded “event matrix” theory is still developing. It is the purpose of this paper to put forward a specific point of departure in disaster analysis, starting from I‐O fundamentals and introducing the concept of a “basic equation” as a necessary first step in the construction of an event matrix.

Details

Disaster Prevention and Management: An International Journal, vol. 13 no. 4
Type: Research Article
ISSN: 0965-3562

Keywords

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Book part

Kip R. Krumwiede and Shannon L. Charles

To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also…

Abstract

Purpose

To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also investigate whether the profit impact of ABC usage is affected by higher-quality information systems.

Methodology/approach

Survey.

Findings

We find a positive impact on profit performance when ABC is used by companies with customer service as a strategic priority but not when ABC is used by companies with lower emphasis on customer service. For companies emphasizing low-price strategies, we find a positive impact on profit performance, especially when ABC is used together with high-quality information systems.

Research limitations/implications

This study develops a method of measuring strategic priorities of a firm. It divides firms into strategy groups based on their degree of emphasis on three strategic priorities: low price, flexibility, and customer service.

Practical implications

Identifies certain contexts when ABC is especially beneficial.

Originality/value of paper

If the use of ABC information leads to better strategic and operational decisions, firm performance should improve. However, prior research on the impact of ABC on firm performance has found little to no connection and usually only when it is used with other practices. This is the first study to find an impact on profit performance for firms with customer service and low-price strategies and high-quality information systems.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78350-632-3

Keywords

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Book part

Harry F. Dahms

For perspectives on globalization to do justice to its many facets, they must be informed by an understanding of modern societies as simultaneously complex, contingent…

Abstract

For perspectives on globalization to do justice to its many facets, they must be informed by an understanding of modern societies as simultaneously complex, contingent, and contradictory – as modern capitalist societies. As is becoming ever more apparent, such an understanding of modern societies is the necessary precondition for identifying the defining features of globalization. Yet, for the most part, the history of the social sciences did not produce research agendas, theories, and methods designed to grasp complexity, contingency, and contradiction as core dimensions of modern social life that continually reinforce each other. The social sciences did not evolve as ongoing efforts to grasp the gravity each dimension exerts on concrete forms of political, economic, and cultural life, and how the force of each depends on the constant exchange of energy with the other two. To the extent that scrutinizing the impact of globalization on the future – find possible futures – of human civilization is the primary challenge for social scientists to confront today, the current condition presents a unique, and perhaps most unusual opportunity to conceive anew the promise of each and all the social sciences, as elucidating how the complex, contingent, and contradictory nature of modern societies, in the name of advancing social justice, has engendered a regime of managing “social problems.”

Details

The Vitality Of Critical Theory
Type: Book
ISBN: 978-0-85724-798-8

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Book part

Deviraj Gill and Anne Broderick

The translation of corporate social responsibility (CSR) values in customer awareness and engagement with the CSR values with the corporate brand is a key challenge for UK…

Abstract

Purpose

The translation of corporate social responsibility (CSR) values in customer awareness and engagement with the CSR values with the corporate brand is a key challenge for UK retailers. This chapter examines the incorporation of CSR in the core brand discourse of Marks & Spencer (M&S), focusing on the interrelationship between CSR reporting and brand heritage.

Design/methodology/approach

Using Fairclough’s (1989) method of critical discourse analysis, this chapter reports on the key discourses around CSR to emerge from annual reports of M&S in the period from the 1940s to 2010s.

Findings

Findings identify how messages relating to CSR are shaped and presented to stakeholders, noting the textual patterns that emerge in the M&S discourse. Patterns included a substantial reliance on relational values, the strategic adoption of expressive values toward specific groups (employees, suppliers), and textual cues such as metaphor and over-wording as a means to draw out links to M&S brand heritage.

Research implications

The chapter highlights how we, as academics, need to consider both (a) the evolution of CSR reporting and how this reflects brand messages over time and (b) how CSR reporting is becoming integral in brand positioning for UK retailer brands.

Practical limitations

In dealing with archival materials, it is necessary to be selective and this can limit the range of textual patterns that might be articulated in the discourse analysis.

Originality/value

Limited research to date has examined the integration of CSR and brand heritage in organizational discourses. This study offers an in-depth examination of how this integration of CSR messages in brand communication has evolved for M&S – one of the United Kingdom’s foremost retail brands.

Details

Communicating Corporate Social Responsibility: Perspectives and Practice
Type: Book
ISBN: 978-1-78350-796-2

Keywords

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Book part

Harry F. Dahms

For sociological perspectives on globalization to do justice to its many facets, they must be informed by an understanding of modern societies as simultaneously complex…

Abstract

For sociological perspectives on globalization to do justice to its many facets, they must be informed by an understanding of modern societies as simultaneously complex, contingent, and contradictory – as modern capitalist societies. As is becoming ever more apparent, such an understanding of modern societies is the necessary precondition for identifying the defining features of globalization. Yet, for the most part, the history of the social sciences did not produce research agendas, theories, and methods designed to grasp complexity, contingency, and contradiction as core dimensions of modern social life that continually reinforce each other. The social sciences did not evolve as ongoing efforts to grasp the gravity each dimension exerts on concrete forms of political, economic and cultural life, and how the force of each depends on the constant exchange of energy with the other two. To the extent that scrutinizing the impact of globalization on the future – and possible futures – of human civilization is the primary challenge for social scientists to confront today, the current condition presents a unique, and perhaps most unusual opportunity to conceive anew the promise of each and all the social sciences, as elucidating how the complex, contingent, and contradictory nature of modern societies, in the name of advancing social justice, has engendered a regime of managing “social problems.”

Details

Social Theory as Politics in Knowledge
Type: Book
ISBN: 978-1-84950-363-1

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Article

Per Nikolaj Bukh and Anne Kirstine Svanholt

This paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight…

Abstract

Purpose

This paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget control, flexibility, and quality care simultaneously. It also analyzes how middle managers interpret management control intentions and manage conflicting objectives, and how locally developed MCS are coupled with top management goals.

Design/methodology/approach

This paper uses a case-study approach, based on interviews with top and middle managements, as well as document studies conducted at a medium-sized Danish municipality.

Findings

Both constraining and enabling control systems empower middle managers and facilitate tight budget controls. Furthermore, middle managers play a crucial role in the use of MCS, develop local control systems, adjust existing control systems and influence the decisions and strategies of top management.

Research limitations/implications

This paper is context-specific, and the role of accounting in professional work varies due to the specific techniques involved.

Practical implications

This paper shows how MCS, including budgeting and planning systems, can be applied in social services to help middle managements obtain tight budget controls while also improving service quality.

Originality/value

This paper adds to the limited extant research on the role of middle management in a control framework and demonstrates how MCS can balance conflicting goals in social services when uncertainty increases. Furthermore, this paper shows how the vertical coupling of MCS is tight when budgeting is employed for planning purposes.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

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Article

Anne Chardonnens, Ettore Rizza, Mathias Coeckelbergs and Seth van Hooland

Advanced usage of web analytics tools allows to capture the content of user queries. Despite their relevant nature, the manual analysis of large volumes of user queries is…

Abstract

Purpose

Advanced usage of web analytics tools allows to capture the content of user queries. Despite their relevant nature, the manual analysis of large volumes of user queries is problematic. The purpose of this paper is to address the problem of named entity recognition in digital library user queries.

Design/methodology/approach

The paper presents a large-scale case study conducted at the Royal Library of Belgium in its online historical newspapers platform BelgicaPress. The object of the study is a data set of 83,854 queries resulting from 29,812 visits over a 12-month period. By making use of information extraction methods, knowledge bases (KBs) and various authority files, this paper presents the possibilities and limits to identify what percentage of end users are looking for person and place names.

Findings

Based on a quantitative assessment, the method can successfully identify the majority of person and place names from user queries. Due to the specific character of user queries and the nature of the KBs used, a limited amount of queries remained too ambiguous to be treated in an automated manner.

Originality/value

This paper demonstrates in an empirical manner how user queries can be extracted from a web analytics tool and how named entities can then be mapped with KBs and authority files, in order to facilitate automated analysis of their content. Methods and tools used are generalisable and can be reused by other collection holders.

Details

Journal of Documentation, vol. 74 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

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Article

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Details

Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

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Article

Per Nikolaj Bukh, Karina Skovvang Christensen and Anne Kirstine Svanholt

This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how…

Abstract

Purpose

This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services.

Design/methodology/approach

The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed.

Findings

The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information.

Research limitations/implications

The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved.

Practical implications

The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality.

Originality/value

The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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