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Article
Publication date: 1 August 2016

Cécile L'Hermitte, Peter Tatham, Ben Brooks and Marcus Bowles

The purpose of this paper is to extend the concept of agility in humanitarian logistics beyond emergency operations. Since the humanitarian logistics literature focuses…

Abstract

Purpose

The purpose of this paper is to extend the concept of agility in humanitarian logistics beyond emergency operations. Since the humanitarian logistics literature focuses primarily on emergencies and sees longer term and regular operations as being conducted in relatively stable and predictable environments, agile practices are usually not associated with humanitarian protracted operations. Therefore, this paper explores the logistics and supply chain environment in such operations in order to identify their basic features and determine if agility is an important requirement.

Design/methodology/approach

Using a case study of the United Nations World Food Programme, the authors collected and analysed qualitative and quantitative data on the characteristics of protracted operations, the risks and uncertainties most frequently encountered, their impact, and the ways that field logisticians manage contingencies.

Findings

The research demonstrates that unpredictability and disruptions exist in protracted operations. Therefore, short-term operational adjustments and agile practices are needed in order to support the continuity of humanitarian deliveries.

Research limitations/implications

Future research should focus on a wider range of humanitarian organisations and move from a descriptive to a prescriptive approach in order to inform practice. Notwithstanding these limitations, the study highlights the need for academics to broaden the scope of their research beyond emergencies and to address the specific needs of humanitarian organisations involved in longer term operations.

Originality/value

This paper is the first empirical research focusing exclusively on the logistics features of humanitarian protracted operations. It provides a more concrete and complete understanding of these operations.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 6 no. 2
Type: Research Article
ISSN: 2042-6747

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Article
Publication date: 4 April 2016

Cécile L'Hermitte, Peter Tatham, Marcus Bowles and Ben Brooks

The purpose of this paper is to explore the underlying strategic mechanisms of agility in a humanitarian logistics context. Based on the research conducted in business…

Abstract

Purpose

The purpose of this paper is to explore the underlying strategic mechanisms of agility in a humanitarian logistics context. Based on the research conducted in business disciplines, the paper empirically examines a set of four strategic dimensions (being purposeful, being action-focused, being collaborative, and being learning-oriented) and identifies an emergent relationship between these capabilities and agile humanitarian logistics operations.

Design/methodology/approach

Leadership and management actions perceived to support the four capabilities were identified and used as a basis to complete the exploratory research. Specifically, a case study with the United Nations World Food Programme (WFP) was undertaken and, in this context, a qualitative analysis of 29 face-to-face interviews with humanitarian logistics experts working for WFP was conducted.

Findings

The research corroborates the relevance of the four strategic-level capabilities to the humanitarian logistics context and confirms that these capabilities play a role in the development of agility in humanitarian operations. The work also identifies a set of key strategic decision-making areas that relate to the building of agility.

Research limitations/implications

Additional research is needed to further investigate and measure the strategic-level capabilities and to quantify their impact on operational agility. Further research should also be undertaken to extend this study to a wider range of humanitarian organisations.

Originality/value

This paper is the first empirical research that takes a strategic approach to the concept of agility in humanitarian logistics. It highlights that the leaders and managers of humanitarian organisations have a significant role to play in the building of an agile system.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 6 no. 1
Type: Research Article
ISSN: 2042-6747

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Article
Publication date: 3 August 2015

Cécile L'Hermitte, Marcus Bowles, Peter Tatham and Ben Brooks

The purpose of this paper is to propose first, a comprehensive model of the concept of agility in a humanitarian logistics context, and second, to generate a research…

Abstract

Purpose

The purpose of this paper is to propose first, a comprehensive model of the concept of agility in a humanitarian logistics context, and second, to generate a research agenda to test and operationalise this model.

Design/methodology/approach

The paper draws on the dynamic capabilities model originated by Teece and uses a topical literature review of research in various business disciplines in order to reflect on the concept of agility in a humanitarian logistics context, to demonstrate that its current scope needs to be widened, and to propose an alternative approach.

Findings

The proposed model extends the existing concept of agility in a humanitarian logistics context by integrating agility drivers, responsive and flexible operations, agility enablers, and strategic level agility capabilities into a single model.

Research limitations/implications

Further research should focus on the nature of the risks/uncertainties encountered by humanitarian organisations, the interactions between the strategic and operational levels of such an organisation, and the impact of strategic level agility capabilities on field responsiveness and flexibility.

Originality/value

This paper brings new insights into the concept of agility in a humanitarian logistics context and contributes a model that reflects a more comprehensive understanding of this concept. In particular, it demonstrates that agility stems from strategic decisions and managerial practices.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 5 no. 2
Type: Research Article
ISSN: 2042-6747

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Article
Publication date: 11 September 2017

Fatma Ben Slama and Mohamed Faker Klibi

The purpose of this paper is to discuss accounting development in Tunisia, which is a developing North African country little known in the international accounting literature.

Abstract

Purpose

The purpose of this paper is to discuss accounting development in Tunisia, which is a developing North African country little known in the international accounting literature.

Design/methodology/approach

Methodologically, this paper is based on an exploratory approach. It uses the descriptive tradition of research by collecting and analyzing numerical and narrative data to identify and describe environmental factors that favor or hamper accounting development in Tunisia.

Findings

This paper indicates that Tunisian companies have been applying the Enterprise Accounting System (EAS) since 1996. This system, while keeping with the logic of a chart of accounts, represents a first attempt to harmonize with international accounting standards. Accounting harmonization in Tunisia is meant to support the strategy, launched in the early 1990s, to integrate the country into the globalization process. Accordingly, the EAS has helped to achieve macroeconomic benefits (public interests). However, it does not lead to the desired level of financial transparency (private interests), especially that of large companies. Currently, Tunisian Accounting Standards neither reflect the rapid evolution of business activity nor changes in international accounting standards. This unachieved harmonization has led some listed companies to comply with some International Financial Reporting Standards which are not included in the EAS.

Research limitations/implications

The unachieved harmonization in Tunisia is mainly related to the political system, taxation factors, the legal system, the weak state of corporate governance and governmental control over standardization.

Practical implications

This paper provides insights into the problems of developing countries that harmonize with international standards to achieve public interests. These countries may encounter many difficulties in bringing their accounting standards up to date. These difficulties seem to be associated with environmental specificities. Accordingly, international standardization bodies and developing country regulators should take into account environmental factors which are determinant for the harmonization decision to succeed.

Originality/value

This paper contributes to the existing literature on accounting development in developing countries. It implies that recent accounting development, as it is designed in Tunisia, is better suited to the needs of small businesses. Large companies would be compelled to complement local generally accepted accounting principles by standards they choose, voluntarily, among international standards.

Details

International Journal of Law and Management, vol. 59 no. 5
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 1 March 1998

Timothy A. Pearson, Richard C. Brooks and Adolph A. Neidermeyer

This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP…

Abstract

This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 10 no. 4
Type: Research Article
ISSN: 1096-3367

Content available
Book part
Publication date: 20 June 2017

David Shinar

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Book part
Publication date: 5 October 2007

David Shinar

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-0-08-045029-2

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Article
Publication date: 3 October 2017

Mahesh Subramony, Karen Ehrhart, Markus Groth, Brooks C. Holtom, Danielle D. van Jaarsveld, Dana Yagil, Tiffany Darabi, David Walker, David E. Bowen, Raymond P. Fisk, Christian Grönroos and Jochen Wirtz

The purpose of this paper is to accelerate research related to the employee-facets of service management by summarizing current developments in multiple research streams…

Abstract

Purpose

The purpose of this paper is to accelerate research related to the employee-facets of service management by summarizing current developments in multiple research streams, providing propositions, and articulating new directions for theory and empirical inquiry.

Design/methodology/approach

Seven scholars provide short reviews of the core topics and findings from four employee-related research streams – collective turnover, service climate, emotional labor, and occupational stress; and generate propositions to guide future theoretical and empirical work. Four distinguished service scholars – David Bowen, Ray Fisk, Christian Grönroos, and Jochen Wirtz comment upon these research streams and provide future directions for accelerating employee-related research in service management.

Findings

All four research-streams yield insights that have the potential to advance service management research. Commentaries from the distinguished scholars further integrate this work with key concerns within service management including technology-enablement, transformative services, and service strategy.

Originality/value

This paper is unique in its scope of coverage of management topics related to service and its aim to promote interdisciplinary dialog between service management scholars and researchers conducting employee-related research relevant to services.

Details

Journal of Service Management, vol. 28 no. 5
Type: Research Article
ISSN: 1757-5818

Keywords

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Book part
Publication date: 17 September 2018

Khalid Arar and Kussai Haj-Yehia

The chapter looks at policies regarding access to higher education (HE) for the Palestinian Arab minority in Israel (PAMI). Recently, HE among PAMI has expanded compared…

Abstract

The chapter looks at policies regarding access to higher education (HE) for the Palestinian Arab minority in Israel (PAMI). Recently, HE among PAMI has expanded compared to previous years, but the proportion of PAMI students in Israeli institutions of HE (14%) is still not equal to the percentage of PAMI (20%). The Council for Higher Education (CHE) in Israel has been trying to increase the accessibility of PAMI students in institutions of HE through the implementation of several projects and academic programs and the expectation of reaching 17% in 2021. The chapter has three main aims: (1) to describe the decisions and recommendations of CHE for increasing the rate of peripheral students in HE, (2) to trace their implementation in HE institutions, and (3) to investigate the influences of these policies in schools through interviews with secondary school principals and secondary students in PAMI schools to understand how they act to improve students’ awareness of these initiatives and to improve access to HE for their graduates. A qualitative-phenomenological study analyzes policy guidelines regarding HE for PAMI as set out by the two main committees established by the Israeli CHE. The findings may have international significance since similar difficulties are encountered in access to HE among underprivileged or peripheral populations in other world states.

Details

Contexts for Diversity and Gender Identities in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-056-7

Keywords

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Article
Publication date: 1 March 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

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