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The purpose of this research is to describe how total cost concept with logistical based costing (LBC) is developed in detail and then used to build logistical models on the Microsoft Excel™ platform that are integrated from the customer's factory to the supplier's door.

The models developed in this project are deterministic, event‐based algorithms to compare logistical conduits for bulk and containerized commodities. The demand chain approach is used to derive the pathways in reverse order from the customer to the supplier. The methodology is necessary to find all possible conduits from origin to destination, including points where product may cross over between various logistics systems. The approach is applied to the bulk and container system with disconnects (elevators, ports) serving as the demarcation points. The pathways from supplier to end‐user must be identified prior to application of classification and costing techniques. A goal of this research was to compare the per unit cost of two different logistical systems – bulk versus container – in two case studies. The first case study was for a miller in Northern China and the second was for a mill in Helsinki, Finland.

The spreadsheet models produced results that were within 3 percent of real world costs. Each demand chain was shown to be unique and required customized cost functions to properly configure algorithms.

The paper suggests that, while a core algorithm may exist for all supply/demand chains, no one particular algorithm configuration suffices. Each supply/demand chain is unique, in terms of both costs and performance. The use of modular cost functions provides the customization necessary to address this issue.

This project verifies that successful implementation of a model is dependent on following a set of procedures that begins with a clear statement of what the model is to measure, along with what is to be included and what are the constraints imposed on the algorithm. Mapping the flow of the goods through logistical systems provides visibility as to where costs are incurred and how they are to be assigned to the supplier or customer. An improperly assigned variable in the early stages of a supply/demand chain reduces accuracy of subsequent calculations. LBC increases the precision of models by properly establishing the configuration of cost drivers for each stage of the supply/demand chain by avoiding the use of the cost averaging used in statistical analysis.

This paper provides a standardized approach for mapping, costing and building global supply/demand chain models. The ultimate customer, once thought of as the “end of the line”, now dictates the cost and performance requirements of logistical conduits. While this paper encapsulates methods for building total cost models from the customer's perspective, other configurations can be readily constructed to examine physical and performance characteristics.

The purpose of this paper is to introduce a special issue on supply chains and the enterprise.

Introductory review and brief description of research papers in this issue.

To demonstrate the growing complexity and the multiple factors involved in structuring the enterprise effectively, references a paper by Iyer and Gottlieb that suggests an approach to enterprise architecture design. This integrates the internal and external environment, thus being highly relevant to supply chain issues.

Implies that the broad research framework for enterprise architecture is relevant to the study of supply chain issues, but leaves the reader to discover whether this is the case by perusing the research papers in this issue.

Links enterprise architecture to supply chain issues of importance to industry.

Provides a descriptive framework for linking papers in the issue to general supply chain issues.

This case involves the March of Dimes (MOD) Foundation, the “leading nonprofit organization for pregnancy and baby health.” MOD’s mission was to support medical research, organize volunteer workers, and provide community services and education to save babies’ lives (www.marchofdimes.org). The strategic issue in the case involves creating awareness of both the mission and services of MOD and the critical issue driving that mission – premature births. The organization must create a desire for various target markets to take action in response to the problem. The main protagonist is Doug Staples, Senior Vice President for Marketing and Communications.

Data were collected via personal interviews with the primary protagonists, Doug Staples, and Mike Swenson of the Barkley agency. The MOD provided quantitative Gallup studies they commissioned, as well as documents unveiling the roll-out in the San Jose, CA region. The Barkley Agency provided qualitative data from a study which consisted of eight focus groups conducted in two markets and ten personal interviews. Secondary research was used to provide a support for industry and market data, to supplement organizational facts provided by the MOD, and to identify and link marketing theory to the situations provided in the case. The organization, facts and characters in this case were not disguised. MOD was consulted throughout the case development process.

This case study is recommended for marketing courses at the undergraduate level. It is most appropriate for marketing management, introductory marketing, or marketing strategy classes. Additionally, this case is a good fit for courses focused upon not-for-profit marketing issues.

The strongest opportunities to apply theory using this case relate to branding (see De Chernatony and Dall’Olmo Riley, 1998 for a content analysis of the brand literature). These theories include brand image and personality (Aaker, 1997; Belk, 1998; Grohmann, 2009), brand awareness (Aaker, 2002), brand involvement and customer loyalty (Brakus et al., 2009), brand engagement (Sprott et al., 2009), brand relationships (Breivik and Thorbjornsen, 2008), and brand equity (Aaker, 2002, 2008). Specifically, question 2 addresses brand personality, and questions 3 and 4 explore relationships with the brand such as the emotional power of the brand and brand association. Question 6 focuses on positioning strategy.

The purpose of this paper is to identify and examine the concerns of administrative and clerical employees towards a web‐based business system and associated training which were not identified either before or during an enterprise resource planning (ERP) implementation. Post‐implementation analyses revealed that while an implementation can be deemed a success immediately following go‐live dates, long‐term planning is essential to maintain change management continuity for administrators and employees.

The stages of concern component of the concerns‐based adoption model offered a method of analysis of the Dallas, Texas, Independent School District's employees to identify the perceptions and levels of acceptance of the users in regards to the implementation of an ERP system in a public school district.

The findings for the research questions assisted in interpreting and categorizing the responses to the open‐ended portion of the stages of concern questionnaire; and providing recommended guidelines for future ERP implementations in similar environments.

The paper shows how leaders in an organization must understand the employees' perceptions of the changes taking place in an ERP implementation and post‐implementation. Based on the findings, a summary, conclusion, and recommendations for further research are provided to assist K‐12 districts in planning for ERP implementations.

The significance of this study encompasses the impact of the integration of new technology with various associated people, processes, and systems. Understanding the impact of such potentially significant change by measuring a user community's overall perception and level of acceptance is a key component in providing guidance for future implementations in similar organizational and institutional environments.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

The authors present the results of a survey on how Korean firms evaluate new projects and estimate their capital costs. The authors report how Korean firms’ capital budgeting practices compare to other developed countries and to best practices in the field of finance.

The authors survey CFOs of major Korean firms on their capital budgeting practices. The authors then compare the results against the US and European firms and best practices of leading firms and financial advisors.

The authors find that the capital budgeting practices of Korean firms are as strong as or stronger than firms in developed markets. A majority of Korean firms use best practices techniques such as NPV, IRR and the CAPM for project evaluation and cost of equity estimation. Chaebol affiliation results in somewhat stronger capital budgeting practices. The authors also find that other factors, such as company size, leverage, CEO age and CEO education, impact capital budgeting practices.

This paper is the first article that comprehensively examines Korean firms' capital budgeting practices.

This evaluation examines the impact of the academic and social connection efforts of the Multicultural Center for Academic Success (MCAS) Summer Bridge (SB) program on the academic performance and retention of its student participants. Specifically, the SB program incorporates academic and social connection theoretical frameworks provided by Vincent Tinto (1975) and Doug Guiffrida (2006), and this study seeks to ascertain the program’s impact on student performance and retention.

The study used an adaptation of the Pascarella and Terenzini (1980) Institutional Integration Scale Survey and focus-group interviews of past SB participants to provide data. Additionally, the study conducted a comparative analysis between SB participant grade point averages and persistence rates with general population students or students of color, a dominant demographic within the MCAS SB program.

The study finds a correlation between the academic and social connection efforts of the center, and the academic performance and retention percentages of its student participants.