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The purpose of this paper is to compare perspectives on humanitarian logistics (HL) and supply chain management (SCM) among programmes and logistics/support staff.

Underpinned by services supply chain management (SSCM) theory, a single case study of a leading international non-governmental organisation is presented based on a web-based survey of the organisation’s global operations staff, supplemented by semi-structured interviews conducted with senior representatives.

The study is believed to be the first to consider the different perspectives of programmes and logistics staff on the interpretation of logistics and SCM. The results indicate both significant divergence between the views of these two cohorts, as well as a general lack of clarity over the concept of SCM, its relationship with logistics and the cross-functional nature of SCM.

Insufficient responses from programme staff limit the generalisability of the findings. Suggestions for future research include further examination of the potential of applying SSCM and demand chain management concepts to the humanitarian context.

The results support the notion that a broader, more strategic interpretation of SCM, more clearly distinguished from the practice of HL, may assist in breaking down perceived jurisdictional boundaries, bridging the gap between programmes and logistics teams, and strengthening demand-chain influences and the “voice of the beneficiary”.

By taking into account the views of non-logisticians, a broader, cross-functional interpretation of SCM is offered leading to revised definitions for both SCM and HL within this sector, together with a framework that integrates SCM across humanitarian relief and development contexts.

Despite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between voluntary audits and mandatory audits. The purpose of this paper is to address this gap.

First, a theoretical framework is developed to justify differences in audit pricing between voluntary and mandatory audits. Next, using a sample of Spanish private small and medium enterprises (SMEs) running from 2009 to 2014, the authors empirically test whether the fees charged for voluntary audits differ from those charged for mandatory ones. The authors also examine whether the premium observed among large auditors is persistent in the SME setting, and whether this premium differs depending on whether the audits are voluntary or mandatory.

Although a preliminary analysis does not report significant differences in pricing between voluntary and mandatory audits, additional analyses using samples restricted by company size show that voluntary audits are charged with a premium. The authors observe a premium related to large auditors, and find no significant differences in the audit pricing of Big 4 auditors depending on the mandatory/voluntary nature of the audit, but the premium associated with Middle-Tier auditors disappears in the voluntary setting.

This paper contributes to the previous literature by introducing the examination of differences in audit pricing between voluntary and mandatory audits. As far as the authors know, this is the first study to examine the differences in audit pricing between voluntary and mandatory audits. It also elaborates on studies on audit pricing in SMEs.

A pesar de la extensa investigación sobre los determinantes de los honorarios de auditoría tanto en el entorno de las empresas cotizadas como de las no cotizadas, existe poca investigación sobre las diferencias en los honorarios entre las auditorías voluntarias y las obligatorias. El presente estudio aborda esta carencia.

En primer lugar, se desarrolla un marco teórico que trata de justificar diferencias en el precio de la auditoría entre auditorías voluntarias y obligatorias. Después, usando una muestra de pymes españolas no cotizadas para el período 2009–2014, testamos empíricamente si los honorarios cargados en las auditorías voluntarias difieren de los cargados en las auditorías obligatorias. Examinamos también si la prima observada entre los grandes auditores en el entorno de las pymes es persistente, y si esta prima difiere en función de si la auditoría es voluntaria u obligatoria.

Aunque el análisis preliminar no reporta diferencias significativas en el precio de la auditoría entre auditorías voluntarias y obligatorias, análisis adicionales usando muestras restringidas por el tamaño de las compañías muestran que las auditorías voluntarias soportan una prima con respecto a las obligatorias. Observamos también una prima relacionada con los auditores grandes y medianos, y no encontramos diferencias significativas en el precio de la auditoría para las Big 4 en función de la naturaleza obligatoria/voluntaria de la auditoría, mientras que la prima asociada con los auditores medianos desaparece en el entorno voluntario.

El estudio contribuye a la literatura previa al introducir el análisis de las diferencias en el precio de la auditoría entre auditorías voluntarias y obligatorias. Hasta donde sabemos, éste es el primer estudio que examina las diferencias de precio entre ambos entornos. El estudio también extiende la literatura previa sobre los honorarios de auditoría en las pymes.

The classics will circulate wrote a public librarian several years ago. She found that new, attractive, prominently displayed editions of literary classics would indeed find a substantial audience among public library patrons.

Special collections, because of their very nature, need special consideration by library management. Discusses one part of special collection management which needs particular consideration, namely printed ephemera. This will perhaps be the greatest problem for local studies departments of public libraries; special libraries, because of their identification with their parent body, and its aims and objectives, do not have quite the same problems. However, all libraries concerned with acquiring printed ephemera need to consider certain aspects of the management of this material. Outlines some of these problems and issues, and briefly suggests possible courses of action which can be taken, based on current research into developing a collection policy for printed Welsh ephemera, carried out at the Department of Information and Library Studies at the University College of Wales, Aberystwyth in conjunction with the National Library of Wales.

purpose of this study is to present a Lean Readiness Assessment Model (LRAM) for assessing the readiness of Humanitarian Organizations (HO) for adopting Lean Management (LM) (Johanson et al.) practices. Literature reveals that implementation of LM itself is a cost and most organizations have failed to adopt LM techniques due to a non-readiness status and a non-supportive organizational culture. This situation indicates that the assessment of organizations' readiness before implementation of lean techniques is necessary.

This was an empirical quantitative study. Based on a synthesis of the literature, a conceptual model was developed by identifying seven critical success factors (CSFs). The CSFs were validated by HO professionals via a questionnaire-based survey. The data from the responses were analysed by applying partial least square structured equation modelling (PLS-SEM) using the SmartPLS3 software.

A proven LRAM was constructed that consists of CSFs (independent and mediating variables), which have reflected positive coefficients and significant t >1.96 and p < 0.05 values. The CSFs that are significant include process management, planning and control management, customer relationship management, human resource management, communication and coordination management and a positive organizational culture. The CSFs of supplier relationship and top management and leadership had insignificant t and p values and were dropped from the final LRAM.

This is a unique and rare study in its nature which developed LRAM for HO sector. The contribution of this model is to improve the efficiency and sustainability (economic and social aspects) of an HO under scarce resource conditions.

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.