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This paper analyzes two types of potential intangible public-sector assets for consideration by public-sector accounting boards. Government investments in health and social programs can create two potential intangible assets: the intangible infrastructure used to deliver the health or social program and the enhanced human capital embodied in the recipients of program services. Because neither of these assets is currently recognized in a government's year-end financial statements or broader general-purpose financial reports (GPFR), these reports may underrepresent the government's true fiscal and service capacity.

The paper uses an international accounting standards framework to analyze: whether investments in health and social programs create intangible assets that meet the definition of an asset as set out by International Public Sector Accounting Standards (IPSAS), whether they are assets of the government and whether they are recognizable for the purpose of financial reporting.

The intangible infrastructure asset created to facilitate the delivery of health and social programs would often qualify as a recognizable asset of the government. However, the enhanced recipient human capital asset created through the delivery of health and social programs would, in most instances, not qualify as a recognizable asset of the government, though there likely would be benefits from reporting on it through GPFRs or other mechanisms.

This paper makes two contributions. First, it identifies a previously overlooked intangible asset – the infrastructure created to facilitate the delivery of health and social programs. Second, it presents an argument regarding why, even when it fails to generate a recognizable intangible asset to government, it would be valuable for government to report such investments in supplementary statements.

Current pharmaceutical global pricing strategies functionally exclude developing countries from the market for drugs to treat many diseases. The purpose of this paper is to evaluate some of the proposed patent reward models to determine their feasibility in the current environment.

A review of a variety of proposals including special financing or tax arrangements, public‐private partnerships, and government‐funded patent purchases are briefly reviewed. A more in‐depth examination of the recently proposed health impact fund (HIF) is undertaken.

In brief, the HIF requires developed countries to donate to a fund that finances the release of pharmaceutical patents. The pharmaceutical companies would be reimbursed over a ten‐year period from the government donation pool based on the medicine's health impact. The expected consequence of this policy would be affordable medicines for developed and developing countries. This examination highlights deficiencies in the current HIF strategy and offers a number of suggestions mostly focused on a more balanced sharing of the inherent risks in pharmaceutical product development to improve the strategies viability.

Although among the proposed strategies, the HIF offers the most promise, the suggested changes would result in a program viewed more favourably by the pharmaceutical industry and participating countries.

Although it is recognized that pricing challenges are limiting the availability to essential medications in developing countries, current strategies often ignore many of the market dynamics for pharmaceuticals. This critique, focused on the HIF strategy, is presented in an effort to improve the likely success of the most promising of these strategies.

I aimed to obtain a deeper insight into the link between supplier involvement in product development (SIPD), supplier relationship resilience and company performance.

To collect data, a survey among 500 Polish manufacturing companies was conducted. I used quantitative methods (structural equation modeling) to test several research hypotheses referring to a single supplier–customer relationship. Thanks to the use of multi-construct measurement of SIPD and supplier relationship resilience, the study provides detailed research results on the topic.

Collaborative practices implemented during SIPD increase procurement flexibility and decrease redundancy in the relationship with the involved supplier. Communication during SIPD increases supplier flexibility and procurement flexibility. Increased supplier flexibility and increased procurement flexibility in the relationship with the involved supplier as well as collaborative practices during SIPD positively impact company performance. I confirmed the indirect effect between communication during SIPD and company performance when the mediators are supplier flexibility and procurement flexibility. Decreased redundancy in relationship with involved supplier does not impact company performance.

Supply chain managers need to rethink SIPD practice to effectively ensure supply chain resilience (SCRES), especially in the face of the contemporary global crisis and black swans affecting the supplier base. My article provides important managerial insights into drivers of SCRES and company performance.

To the best of my knowledge, this research is among the first to conclude that SIPD does not have an unequivocally positive or direct impact on supplier relationship resilience. The research fills the gap by analyzing the impact of SIPD on two main SCRES elements. The study examines supplier relationship resilience, understood as flexibility and redundancy elements, in a single supplier–buyer relationship perspective. Thus, the presented considerations go beyond the traditional understanding of flexibility and redundancy in supplier relationship management, that is through the prism of double or multi sourcing and having back up-suppliers.

Entrepreneurship evolves in and around fields, particularly around the creation of opportunities. A central problem remains that entrepreneurial opportunities are both distributed among and co-created by embedded actors. We propose framing this in cultural terms as a “multiverse problem,” whereby entrepreneurial possibilities are understood within the bounds of a field, but also through traversing adjacent topographies. We argue that a focus on entrepreneurial moments captures important dynamics that bring together adjacent possibles, leading to drastically different pathways. The usefulness of this argument is illustrated in this paper through the articulation of a cultural cartographic approach to mapping and realizing entrepreneurial possibilities. We develop four principles of cultural cartography, apply them to several examples, and demonstrate implications to cultural entrepreneurship and adjacent theoretical traditions.

The purpose of this paper is twofold: first, to explore the concept of consumers’ perception of sustainable wine and second, to investigate different clusters based on three factors identified (belief about environmental protection, beliefs about sustainable wine certification and attitude towards sustainable-labelled wine) and willingness to pay (WTP). Then, socio-demographic characteristics have been considered to assess whether group’s composition differ considerably.

After preliminary literature review and qualitative analysis through focus groups, data were collected with a web-based questionnaire from 495 Italian wine drinkers. Factor analysis and cluster analysis were carried out using SPSS (21.0) statistical software packages.

The cluster analysis based on the three factors identified confirms the presence of different segments of consumers. Four groups were identified and named: Well-disposed; Not interested; Skeptical; Adverse. Cluster analysis confirms that consumers with positive attitude towards sustainable wine and higher beliefs of environmental protection (Cluster 1 and 3) have higher WTP for sustainable wine.

One important limitation in the authors study occurred, considering that consumer’s answers in a hypothetical environment might not actually reflect the purchase behaviour of consumers in a real situation.

These findings suggest that companies, which are implementing sustainability programmes, should understand what type of consumers value positively the presence of a sustainable claim on the label of a bottle.

The work adds to the literature on wine marketing by evaluating how belief about environmental protection and sustainable wine certification, and attitude towards sustainable wine segment consumers in different groups. Eliciting WTP via hypothetical situation give us a better understanding of these clusters.

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers to some of these developments. First and perhaps foremost is the fact that as of September 2016 Sraffa’s archival material has been uploaded onto the website of the Wren Library, Trinity College, Cambridge University, as digital colour images; this chapter introduces readers to the history of these events. This history provides sharp relief on the extant debates over the role of the archival material in leading to the final publication of Production of Commodities by Means of Commodities, and readers are provided a brief sketch of these matters. The varied nature of Sraffa scholarship is demonstrated by the different aspects of Sraffa’s intellectual legacy which are developed and discussed in the various entries of our Symposium. The conclusion is reached that we are on the cusp of an exciting phase change of tremendous potential in Sraffa scholarship.

This study investigates the competencies required for quality management professionals to meet the needs of industry 4.0. The authors use a case study strategy at an electronics manufacturer in southern Malaysia, to adapt their role to be relevant in the industry 4.0 environment. In doing so, this study answers the following four questions: (1) How are the changing technological trends expected to impact the future role of quality in industry 4.0? (2) What are the competencies gap between current and future roles of quality professionals? (3) What are the views and practices related to quality roles? (4) How can the gaps identified be closed to meet the quality challenges of industry 4.0?

The research methods consist of a comprehensive review of literature on the technological trends towards industry 4.0 and the impact on the role of quality and competence that may be required in the future, as well as internal document review on the current roles of quality professionals in an electronics manufacturer in southern Malaysia, to identify the competence gap. Empirical data was collected based on surveys conducted on 64 quality professionals with a response rate of 96.88%. Interviews were conducted on three decision-makers from critical areas in the electronics manufacturer for viewpoints from three different perspectives: finance, operations and talent development.

Quality professionals will require technical competencies to interpret large amounts of data from processes to make strategic decisions, the use of new AR tools and be aware of data security risks. Methodological competencies will be required to use data to identify the source of problems, to access reliable sources of learning and the ability to use new tools for solving complex problems efficiently. Social competencies will be required in communications across multi-sites, suppliers and customers in new collaborative virtual platforms, with the ability to retain tacit and explicit knowledge, in a decentralized environment that will require leadership ability to make decisions. Personal competencies required will be the ability to work in a flexible workplace and time and more frequent work-related changes.

The limitation of the study is based on what the authors currently know of the future, which may not be much for the quality professionals in the electronics manufacturer, who have not been exposed much to the technology yet. The potential for the future landscape to change dramatically with rapid technology changes may also result in a different set of skills for future quality professionals. The quality professionals who were involved in this study were the quality executives, engineers and managers, irrespective of their gender, age, length of service and experience in the field of quality. Therefore, these variables were not taken into consideration for this research.

This research helped to identify the role of quality in industry 4.0 and key competencies that the quality professionals in the electronics manufacturer will require to adapt to their role in industry 4.0. However, based on the questionnaire and the interview comments of key personnel, it can be concluded that quality professionals lack awareness of their new roles in industry 4.0. This could be due to the fact that the new technology is not implemented by quality professionals but by the innovation team based in Singapore headquarters, as was also advised by the operations head.

The benefit of industry 4.0 technology is clearly shown by Philips's new Dutch factory with robotized technology that was able to produce the same output with one-tenth of the workers of its China factory (Rifkin, 2014, chapter 8). Rojko (2017, p. 80) also shared a similar view that industry 4.0 is expected to reduce production costs by 10–30%, logistics costs by 10–30% and quality management costs by 10–20%. The importance of this research can be seen from the findings of “The Future of Jobs” (2018, p. 22), which suggests that the window of opportunity for organizations to leverage the new technology to re-skill is within the period of 2018–2022, in order to enable employees to reach full potential in the high value-added tasks. The electronics manufacturer may need to keep to this timeline to maintain its competitive advantage.

The purpose of this paper was to determine the competence gap of current quality professionals in the electronics manufacturer with the competencies required in industry 4.0. This led to the third objective, to identify the views of stakeholders based on the propositions derived from the gaps identified, to triangulate the findings, to conclude the competency gaps of the current quality professionals in the electronics manufacturer. Finally, the objective of this paper was to make a recommendation on how to prepare the quality professionals in the electronics manufacturer for their role in industry 4.0. The research identified the technical, methodological, social and personal competencies gap of the quality professionals in the electronics manufacturer by looking at the changes expected in industry 4.0 from four aspects, factory (people and process), business, product and customers.

The purpose of this study is to apply value stream mapping (VSM) in Malaysian pharmaceutical production warehouse. A current and future state value stream map from the raw material receiving end to the production unit was developed to find out waste and unwanted lead time. It was very much essential to cut down the supply chain lead time at the initial phase as the raw material unloading, sorting, temporary storage and dispatch to production were seen contributing to a huge lead time build-up.

The study was initiated with the selection of a product family, construction of the current state map, identification of various wastes and the development of future state map.

The expected outcomes of the study include the quantification of wastes, improvement in value-added percentage and lead time reduction.

The study was carried out in a single pharmaceutical company. The results of the study are deployable and can be functional in similar production organizations. Contrary to common VSMs that capture core production processes, this study provides strong insights that shall help design lean supply chains, especially in the pharmaceutical domain. This paper has also addressed the viability of the lean in the pharmaceutical warehouse and the reduction in lead time to improve demand forecasting, marketing and sales.

The results of this study have indicated that a significant reduction in pharmaceutical warehouse supply chain lead time is possible as a result of the implementation of VSM from the supply chain’s perspective.

The insights from this study help in understanding the pharmaceutical supply chain risks and their outcomes.

The paper reports a real-time study conducted in a warehouse of a pharmaceutical organization. Hence, the contributions are original.

The purpose of this paper is to identify the underlying issues of humanitarian disaster relief logistics in order to provide an understanding of the challenges facing humanitarian organisations in a wider context.

The paper takes a qualitative approach, adopting a two‐dimensional multi‐strategy research design, culminating in a model of theoretical understanding.

The results suggest that operational issues encountered in humanitarian logistics are symptomatic of wider issues affecting humanitarian organisations. In understanding this, challenges were identified that, if overcome, could make for more effective relief missions.

In terms of implications, this paper provides an opportunity for further research, including the testing of the suggested model against an extended sample size which could include senior managers of humanitarian organisations (involved in strategising), and United Nations representative(s).

The research raises an awareness of the characteristics of humanitarian organisations that may well be acting as barriers to greater effectiveness and efficiency.

Rather than maintaining an operational focus throughout, the scope and nature of this study provide an insight into humanitarian organisations that allows for a deeper level of understanding to be gained in terms of their characteristics, which broadens the context against which the ensuing discussions/arguments can prevail. The resultant model provides a catalyst for further research and discussion.