Search results
1 – 9 of 9Richard A. Leach, Larry Whitman, K.J. Rogers and D. Ryan Underdown
The end of the millennium may hold significant difficulties for any system dependent on computer dates. Computers which misinterpret the year 2000 and other significant dates may…
Abstract
The end of the millennium may hold significant difficulties for any system dependent on computer dates. Computers which misinterpret the year 2000 and other significant dates may require considerable repair. There have been many methodologies developed to assist companies with the process of Y2K repair. These methodologies and additional considerations for approaching Y2K solutions are presented. Specific measures to avoid logistics difficulties are discussed. The success of these measures can be considerably enhanced through the application of a transformation methodology. A proven transformation methodology for facilitating change is presented as applied to mitigating the Y2K risk.
Details
Keywords
Ryan Underdown and Srinivas Talluri
Small companies are facing intense pressure to transform their processes in order to improve the agility of their operations. With the assistance of the Small Business Development…
Abstract
Small companies are facing intense pressure to transform their processes in order to improve the agility of their operations. With the assistance of the Small Business Development Center for Enterprise Excellence, affiliated to the University of Texas at Arlington, small manufacturers are successfully transforming their operations by benchmarking and improving the agility of their processes. During the last six years of this center’s operation, a particular sequence of strategies labeled the cycle of success has proven to be very successful for companies attempting an agile transformation through benchmarking. The cycle of success, which includes the strategies of networking, benchmarking, mentoring and continuous improvement, is presented along with case studies of four companies which have utilized it effectively. In each case study, a brief description of how the company used the cycle of success and the results of their efforts are provided.
Details
Keywords
Jillian Roberts, Angela Donkin and Michael Marmot
– Poor mental health and well-being disproportionately affects vulnerable and disadvantaged children and young people. The paper aims to discuss this issue.
Abstract
Purpose
Poor mental health and well-being disproportionately affects vulnerable and disadvantaged children and young people. The paper aims to discuss this issue.
Design/methodology/approach
The focus of this paper is socioeconomic inequalities in perinatal, child and adolescent mental health.
Findings
Children and young people in the poorest British households are up to three times more likely to develop mental health problems than their more advantaged peers (Green et al., 2005). The pattern can also be observed in the opposite direction, with poor mental health known to contribute to socioeconomic and other health problems (McCulloch and Goldie, 2010, Parckar, 2008). At a larger scale, the higher the level of inequality within developed countries, the higher the rate of child and adolescent mental health problems (Pickett et al., 2006).
Social implications
Mechanisms posited as underlying such inequalities include family investment and stress processes. These factors have been taken into account when developing the economic case for investing in perinatal, child and adolescent mental health.
Originality/value
Illustrative examples of progressive universal strategies and policies to help reduce socioeconomic inequalities in mental health, include: action to address the inequality gap in the UK; early intervention to improve mental health; investing in sustainable and evidence-based mental health services; ensuring parity of esteem, and; using appropriately designed social media and online sources to support children’s mental health.
Details
Keywords
D.G. Gouws and P. Lucouw
Thinking and research in respect of accounting and finance over the past three decades have been dominated by a methodology that is primarily based on the predictability of…
Abstract
Thinking and research in respect of accounting and finance over the past three decades have been dominated by a methodology that is primarily based on the predictability of accounting data and its relationship to certain phenomena. The magnitude of change in business makes the future unpredictable. Analysts and managers are confronting an entirely new business environment in which traditional approaches are no longer valid. A systems approach provides a new way of looking at financial analysis. The purpose of this study is to focus on the present, on the ability to cope and the capacity to change in a changing environment. The ability to create an own future is being seen as more important than the art of predicting the future. This paper describes an empirically tested dynamic balance model to establish whether entities are able to adapt, survive and prosper.
Details
Keywords
Mary Keating and Denis Harrington
This paper reviews the literature on the implementation of quality programs in the Irish hotel industry. Through a review of the literature in service quality, empowerment, and…
Abstract
This paper reviews the literature on the implementation of quality programs in the Irish hotel industry. Through a review of the literature in service quality, empowerment, and strategy implementation, key issues that affect the achievement of quality are identified. Many quality programs fail from lack of commitment on the part of senior management, middle management, and front‐line employees. Quality management is focused on involvement, communication, and teamwork; but studies show that the management of quality in contemporary hospitality organisations is lacking in these dimensions. The integrative nature of the European Foundation for Quality Management (EFQM) model for business excellence might provide a useful framework for quality implementation in Irish hotels, and it is concluded that further research should be conducted to consider the potential of such frameworks in an Irish context.
Details
Keywords
Muhammad Arif, Christohper Gan and Muhammad Nadeem
Motivated by the enactment of non-financial reporting regulations by the European Parliament, this paper aims to investigate the impact of European Union (EU) directive 2014/95/EU…
Abstract
Purpose
Motivated by the enactment of non-financial reporting regulations by the European Parliament, this paper aims to investigate the impact of European Union (EU) directive 2014/95/EU on the quantity of environmental, social and governance (ESG) disclosures by the S&P Europe 350 index firms. This study also investigates whether the implementation of the non-financial information (NFI) reporting regulations influences the association between ESG disclosures and firms’ earnings risk.
Design/methodology/approach
To measure the impact of mandatory regulations on the quantity of ESG disclosures, this study estimates the average treatment effects using a propensity weighted sample. Then this study uses the difference-in-differences method to estimate the differences in the association between ESG disclosures and earning risk before and after implementation of the EU directive.
Findings
The results show a significant positive impact of the EU directive on the quantity of ESG disclosures for the sample European public-interest entities, which indicates that the mandatory NFI reporting requirements could boost the availability of increasingly demanded ESG related information. The enhanced association between the ESG disclosures and firms’ earnings risk during the post-directive period reveals that mandating NFI reporting also increases the quality of ESG disclosures.
Originality/value
Using the legitimacy and decision-usefulness theories, this study provides novel evidence concerning the impact of the EU directive on the quantity and quality of ESG disclosures.
Details
Keywords
R. Dattakumar and R. Jagadeesh
Benchmarking is recognised as an essential tool for continuous improvement of quality. A large number of publications by various authors reflect the interest in this technique…
Abstract
Benchmarking is recognised as an essential tool for continuous improvement of quality. A large number of publications by various authors reflect the interest in this technique. Reviews of literature on benchmarking have been done in the past by a few authors. However, considering the contributions in the recent times, a more comprehensive review is attempted here. In this paper, the authors have reviewed benchmarking literature in a way that would help researchers, academicians and practitioners to take a closer look at the growth, development and applicability of this technique. The authors have examined various papers and have proposed a different scheme of classification. In addition, certain gaps that would provide hints for further research in benchmarking have been identified.
Details