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Book part
Publication date: 26 October 2017

Matthew Lindsey and Robert Pavur

Control charts are designed to be effective in detecting a shift in the distribution of a process. Typically, these charts assume that the data for these processes follow an…

Abstract

Control charts are designed to be effective in detecting a shift in the distribution of a process. Typically, these charts assume that the data for these processes follow an approximately normal distribution or some known distribution. However, if a data-generating process has a large proportion of zeros, that is, the data is intermittent, then traditional control charts may not adequately monitor these processes. The purpose of this study is to examine proposed control chart methods designed for monitoring a process with intermittent data to determine if they have a sufficiently small percentage of false out-of-control signals. Forecasting techniques for slow-moving/intermittent product demand have been extensively explored as intermittent data is common to operational management applications (Syntetos & Boylan, 2001, 2005, 2011; Willemain, Smart, & Schwarz, 2004). Extensions and modifications of traditional forecasting models have been proposed to model intermittent or slow-moving demand, including the associated trends, correlated demand, seasonality and other characteristics (Altay, Litteral, & Rudisill, 2012). Croston’s (1972) method and its adaptations have been among the principal procedures used in these applications. This paper proposes adapting Croston’s methodology to design control charts, similar to Exponentially Weighted Moving Average (EWMA) control charts, to be effective in monitoring processes with intermittent data. A simulation study is conducted to assess the performance of these proposed control charts by evaluating their Average Run Lengths (ARLs), or equivalently, their percent of false positive signals.

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Advances in Business and Management Forecasting
Type: Book
ISBN: 978-1-78743-069-3

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Book part
Publication date: 16 October 2014

Angelo Ditillo and Irene Eleonora Lisi

Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems…

Abstract

Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Starting from these premises, the aim of this essay is twofold. On the one hand, we present a review of the emerging stream of research on sustainability and management control mechanisms, in order to identify and discuss the link between the two. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area. Specifically, we make a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. A framework for informing future work on the topic is proposed, based on the concept of ‘control package’ (Malmi & Brown, 2008; Sandelin, 2008) complemented with notions from the complementarity-based approach developed in organizational economics (Grandori & Furnari, 2008; Milgrom & Roberts, 1995). By enhancing our understanding on how SCS operate as a package, the application of our framework should allow researchers to develop better theory of how to design a range of controls to support organizational sustainability objectives, control sustainability activities, and drive sustainability performance.

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Accounting for the Environment: More Talk and Little Progress
Type: Book
ISBN: 978-1-78190-303-2

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Open Access
Book part
Publication date: 4 June 2021

Briony Anderson and Mark A. Wood

This chapter examines the phenomenon of doxxing: the practice of publishing private, proprietary, or personally identifying information on the internet, usually with malicious…

Abstract

This chapter examines the phenomenon of doxxing: the practice of publishing private, proprietary, or personally identifying information on the internet, usually with malicious intent. Undertaking a scoping review of research into doxxing, we develop a typology of this form of technology-facilitated violence (TFV) that expands understandings of doxxing, its forms and its harms, beyond a taciturn discussion of privacy and harassment online. Building on David M. Douglas's typology of doxxing, our typology considers two key dimensions of doxxing: the form of loss experienced by the victim and the perpetrator's motivation(s) for undertaking this form of TFV. Through examining the extant literature on doxxing, we identify seven mutually non-exclusive motivations for this form of TFV: extortion, silencing, retribution, controlling, reputation-building, unintentional, and doxxing in the public interest. We conclude by identifying future areas for interdisciplinary research into doxxing that brings criminology into conversation with the insights of media-focused disciplines.

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The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

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Content available
Book part
Publication date: 18 January 2021

Abstract

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Contemporary Issues in Public Sector Accounting and Auditing
Type: Book
ISBN: 978-1-83909-508-5

Book part
Publication date: 16 October 2018

Antonio Francesco Maturo and Veronica Moretti

The chapter critically analyzes the concepts and the practices of surveillance in modern and postmodern societies along with their consequences. We show the changes in the…

Abstract

The chapter critically analyzes the concepts and the practices of surveillance in modern and postmodern societies along with their consequences. We show the changes in the systems, which are used to monitor individuals, and emphasize the transition toward soft surveillance systems, probably stimulated by digital technologies. This switch from top-down control to “lateral” monitoring systems encloses surveillance practices with suggestive names like interveillance, synopticon, and dataveillance. The dark side of digital health has a bright start. According to Topol’s (2016) vision of the future, we will soon be the “consumers,” the real protagonists, of the management of our health – thanks largely to the practically endless data about our bodies, behaviors, and lifestyles we will be able to collect and analyze. We will share our health information in real time with the doctors whom we will choose based on their score in clinical rankings (here, too, quantification rears its head). Yet, this simplified version of health makes it seem that there are always some solutions, which the algorithm can supply as long as it has enough information. Moreover, in the United States, some health-insurance companies have started to offer a discount on premiums to the members who agree to collect and share self-tracking data with them. Clearly, the discount is given only to the workers who have healthy habits. At first sight, this can seem as a win-win trade-off; however, what today is presented as an individual option can easily become a requirement tomorrow.

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Digital Health and the Gamification of Life: How Apps Can Promote a Positive Medicalization
Type: Book
ISBN: 978-1-78754-366-9

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Book part
Publication date: 30 December 2013

Huang Chaofeng

China's defense industry is analyzed by comparing the technical level of the military and civilian products manufactured by China's nuclear, space, aviation, shipbuilding…

Abstract

China's defense industry is analyzed by comparing the technical level of the military and civilian products manufactured by China's nuclear, space, aviation, shipbuilding, ordnance, and electronics industries with their advanced counterparts. Generally, China's defense industry is about 20 years behind the global leaders. Thus, it is inappropriate to declare China's emergence as the world’s second military power. However, if it continues on its current development trajectory, it will attain that status in the near future.

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Cooperation for a Peaceful and Sustainable World Part 2
Type: Book
ISBN: 978-1-78190-655-2

Content available
Book part
Publication date: 18 April 2022

Rosanna Spanò and Claudia Zagaria

Abstract

Details

Integrating Performance Management and Enterprise Risk Management Systems
Type: Book
ISBN: 978-1-80117-151-9

Book part
Publication date: 1 April 2004

Jacqueline Goodman

This paper investigates why mothers are losing to fathers in contested child custody battles that have occurred between 1980 and 2003. It employs quantitative, qualitative, and…

Abstract

This paper investigates why mothers are losing to fathers in contested child custody battles that have occurred between 1980 and 2003. It employs quantitative, qualitative, and contextual strategies to understand the complex set of forces involved. The findings suggest that single mothers and children are increasingly trapped in a war zone between cost conscious policymakers ideologically opposed to the welfare state, angry fathers shouldering the burden of a shift from public to private transfers of funding in the form of child support, religious zealots intent on turning back the clock to a mythical patriarchal Eden, and the legal doctrine of gender neutrality reflecting these political forces.

Details

Studies in Law, Politics and Society
Type: Book
ISBN: 978-1-84950-262-7

Book part
Publication date: 28 June 2016

Irina Paladi and Pierre Fenies

The purpose of this chapter is to provide a comprehensive review of empirical research on performance management (PM) in former communist Central and Eastern European (CEE…

Abstract

Purpose

The purpose of this chapter is to provide a comprehensive review of empirical research on performance management (PM) in former communist Central and Eastern European (CEE) countries, to evaluate the state of knowledge in this area and suggest possible directions for future research.

Methodology/approach

An examination of the literature was undertaken to review the empirical studies treating on PM in ex-communist countries from CEE. A total of 96 journal articles, PhD thesis, and conference papers were identified, categorized, and analyzed according to research questions, methodology, and theoretical framework. Contributions are classified by countries, according to progress in transition process (post-transition/transition countries) and membership in the Soviet Union (Soviet/non-Soviet countries). The review examines publications in four languages (English, French, Romanian, and Russian).

Findings

The literature review identified various stages of development of PM research and practice in the different groups of CEE countries.

In post-transition CEE countries, PM research follows the trends settled up in the developed countries (quantitative studies examining the extent of usage of different PM tools, influence of contingent factors, relationship PM-strategy, and impact on company’s performance). Also, the findings illustrate the modernization of PM practices: increasing importance of nonfinancial indicators and integrated performance management systems (PMS), although financial indicators are prevailing.

On the contrary, in transition countries PM research and practices are at an early stage, the reviewed literature highlights some specific issues related to transition context: the dynamic aspect of PM, change management, importance of informal systems, cultural aspects, and business traditions.

Research limitations

Because of the large number of CEE countries and the diversity of their national languages, many studies conducted in native languages have not been addressed in this literature review, which is essentially based on publications in English and French. Only for three CEE countries (Russia, Romania, and Moldova) publications in national language were considered.

Practical implications

This literature review may be useful for practitioners, providing insights on the extent of diffusion and usage of different PM tools and identifying difficulties and pitfalls to avoid in their implementation.

Originality/value

The chapter represents one of the first contributions to the knowledge about PM research and practice in former communist CEE countries. The adopted framework for reviewing and classifying the literature allows identifying the differences in PM research and practices between post-transition/transition and Soviet/non-Soviet countries.

Details

Performance Measurement and Management Control: Contemporary Issues
Type: Book
ISBN: 978-1-78560-915-2

Keywords

Book part
Publication date: 13 September 2023

Sabelo G. Sifundza and Md. Humayun Kabir

The Government of Eswatini (GoE) civil service wage bill has continued to rise in recent years. The personnel budget is still the largest single recurrent expenditure item in the…

Abstract

The Government of Eswatini (GoE) civil service wage bill has continued to rise in recent years. The personnel budget is still the largest single recurrent expenditure item in the budget in Eswatini. To control the civil service wage bill, the GoE introduced Lean Service Principle through Management Services Division (MSD). The civil service wage bill continues to rise despite the implementation of the Lean Service Principle. So far, there are no tangible outcomes that indicate that the principles applied have been effective in the reduction of the wage bill. Thus, this research aims to examine the question of why the Lean Service Principle failed to effectively slow the rampant growth of the civil service wage bill in the Kingdom of Eswatini. This study used the quantitative research approach to collect data on amounts spent on wages, the percentage increase of the wage bill for the period 2010–2017, and the percentage increase in the number of civil servants as per the Establishment Registers, 2010–2017. The study investigated the wage bill push factors, the shortcomings of the Lean Service Principle, and the Just-In-Time (JIT) Technique in the management and reduction of the GoE civil service wage bill. The study found the MSD has been applying the wrong methodologies in wage bill control, which has been evident in the continued yearly increase of the wage bill. The study recommends that the MSD should consider the utilisation of Human Resources Forecasting and Planning Techniques instead of using the Lean Service Principle and the JIT technique. This study will enable the Cabinet to make an appropriate decision on the mandate and future of the MSD, as there have been growing calls to disband the division due to the failure to reduce and/or control the wage bills as that is the core mandate of the division.

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