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Case study
Publication date: 10 September 2015

William Ritchie, Dusty Williamson, John Ni, Ali Shahzad and George Young

Located in the Mid-Atlantic region of the United States, Eastern Truss Company produced trusses used in construction of both large warehouses and custom homes. This case…

Abstract

Synopsis

Located in the Mid-Atlantic region of the United States, Eastern Truss Company produced trusses used in construction of both large warehouses and custom homes. This case presents the student with the opportunity to analyze the critical factors associated with the decision of whether Eastern should adopt a new production technology and whether cash flows from reduction of temporary workers will cover adoption coasts. The student must evaluate the decision to adopt the production technology through the lens of operations management tools. This case is appropriate for undergraduate business studies in the field of operations management.

Research methodology

Case study.

Relevant courses and levels

Undergraduate operations management.

Details

The CASE Journal, vol. 11 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

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Book part
Publication date: 4 June 2019

Paul ‘Nazz’ Oldham

The key characteristics that eventually came to be considered to be Australian ‘heavy metal’ emerged between 1965 and 1973. These include distortion, power, intensity…

Abstract

The key characteristics that eventually came to be considered to be Australian ‘heavy metal’ emerged between 1965 and 1973. These include distortion, power, intensity, extremity, loudness and aggression. This exploration of the origins of heavy metal in Australia focusses on the key acts which provided its domestic musical foundations, and investigates how the music was informed by its early, alcohol-fuelled early audiences, sites of performance, media and record shops. Melbourne-based rock guitar hero Lobby Loyde’s classical music influence and technological innovations were important catalysts in the ‘heaviness’ that would typify Australian proto-metal in the 1960s. By the early 1970s, loud and heavy rock was firmly established as a driving force of the emerging pub rock scene. Extreme volume heavy rock was taken to the masses was Billy Thorpe & The Aztecs in the early 1970s whose triumphant headline performance at the 1972 Sunbury Pop Festival then established them as the most popular band in the nation. These underpinnings were consolidated by three bands: Sydney’s primal heavy prog-rockers Buffalo (Australia’s counterpart to Britain’s Black Sabbath), Loyde’s defiant Coloured Balls and the highly influential AC/DC, who successfully crystallised heavy Australian rock in a global context. This chapter explores how the archaeological foundations for Australian metal are the product of domestic conditions and sensibilities enmeshed in overlapping global trends. In doing so, it also considers how Australian metal is entrenched in localised musical contexts which are subject to the circulation of international flows of music and ideas.

Details

Australian Metal Music: Identities, Scenes, and Cultures
Type: Book
ISBN: 978-1-78769-167-4

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Article
Publication date: 4 March 2019

Carl Pacini, William Hopwood, George Young and Joan Crain

The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.

Abstract

Purpose

The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.

Design/methodology/approach

The study details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership and analyzes steps taken by countries and organizations to thwart the abuse of shell entities.

Findings

Many types of shell entities are used by white-collar criminals and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell entities to optimize concealment. Accountants, lawyers and trust and company service providers facilitate and promote the use and abuse of shell entities by lawbreakers. The G-8, Financial Action Task Force and G-20 have begun steps to improve ownership transparency, but the effort is moving at a modest pace.

Research limitations/implications

The analysis makes clear the reasons for and means by which the wealthy and powerful, along with criminals, conceal trillions of dollars of income and wealth that remain untaxed and may be used for nefarious purposes. The paper is limited by the paucity of data on concealed assets and their beneficial owners.

Practical implications

The findings clearly show the need for more concerted action by national governments, organizations, the United Nations and law enforcement and to improve ownership transparency and information exchange regarding shell entities.

Social implications

The findings demonstrate that shell entities used to conceal wealth prevent untold trillions in taxes from being collected by governments worldwide. This lack of revenue facilitates income inequality and skews national economic and fiscal policies. Also, more white-collar criminals and terrorist financiers could be brought to justice if ownership transparency is improved.

Originality/value

This study adds to the limited literature on shell entities, their characteristics and uses and abuses.

Details

Managerial Auditing Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 23 December 2010

Jan S. Prybyla

The Essay on the Distribution of Wealth consists of a preface, 16 chapters divided into two parts (Part I, Preliminary, 4 chapters; Part II, Distribution of Wealth, 12…

Abstract

The Essay on the Distribution of Wealth consists of a preface, 16 chapters divided into two parts (Part I, Preliminary, 4 chapters; Part II, Distribution of Wealth, 12 chapters) and a note on the union with Ireland. In the preface, Ramsay strikes a note of refreshing dissent from the growing complacency of the Ricardians who at this time were riding high on the prestige of Ricardo, the unstinting labours of James Mill, the popular treatise of McCulloch and the refined logic and fine zeal of De Quincey (while Mrs. Marcet had even invaded the finishing school). Although he fully recognises Ricardo's contributions to the science, Ramsay points out that ‘the subject is far from being exhausted’ and that in view of the incomplete and controversial state of the science, he has ‘been induced to combat some errors supported by high authority’ (Ramsay, 1836, p. vii).2

Details

English, Irish and Subversives among the Dismal Scientists
Type: Book
ISBN: 978-0-85724-061-3

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Book part
Publication date: 24 June 2015

Wenxin Guo and Joseph A. Clougherty

We question whether the Chinese state has played an effective role in promoting outward foreign direct investment via its “Go Global” policies. Using the literature in…

Abstract

We question whether the Chinese state has played an effective role in promoting outward foreign direct investment via its “Go Global” policies. Using the literature in International Management as our framing, we observe three inter-related stylized realities. First, it is state-owned enterprises (SOEs) – not private enterprises – that tend to principally benefit from the favorable “Go Global” policies. Second, SOEs tend to pay much higher acquisition premiums in outward FDI as compared to non-SOEs. Third, SOEs tend to be less effective as compared to non-SOEs in gaining synergies and enhancing competitiveness as a result of these cross-border experiences. These results yield clear policy implications for the Chinese government: first, more effective public policy would involve enhanced targeting of private enterprises as the recipients of policies promoting outward FDI; second, the Chinese government should continue along the path toward privatization of SOEs. The continued bolstering of economic and social development in China is contingent upon efforts to reduce the state’s active role in outward FDI.

Details

Emerging Economies and Multinational Enterprises
Type: Book
ISBN: 978-1-78441-740-6

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Article
Publication date: 1 October 1941

IF the two definitions which were enunciated at various intervals by the Library Association are ever to be translated into complete practice, they will carry libraries…

Abstract

IF the two definitions which were enunciated at various intervals by the Library Association are ever to be translated into complete practice, they will carry libraries far beyond any of their present achievements. It is the necessary preliminary that the leaders should make some Statement of the problem, and it is the business of every librarian, but particularly the young ones, to show how they want libraries to work in their time. At Marylebone only one young librarian spoke, and he wanted first the return to their normal duties of those librarians who are food‐controlling and otherwise doing war work, to the detriment, he supposed, of the library service. There is something in this argument, although, if these men had refused to accept their temporary tasks, it is probable that their libraries would Still have been taken for food and other offices, and they would have been marked as non‐co‐operators. We have to remember that great as is the part we sustain in this war in the maintenance of morale, in information service, in education and in the providing of anodynes and escapes from the awful actualities of the day, we rest our all on the book, and in the war‐mind that is a luxury rather than a necessity.

Details

New Library World, vol. 44 no. 4
Type: Research Article
ISSN: 0307-4803

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Abstract

Details

Further Documents from F. Taylor Ostrander
Type: Book
ISBN: 978-0-76231-354-9

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Article
Publication date: 1 September 1999

Eric Glasgow

This is a brief study of the character, and the professional career, of one of the most spectacular and prolific of all the huge medley of book‐publishers in Victorian…

Abstract

This is a brief study of the character, and the professional career, of one of the most spectacular and prolific of all the huge medley of book‐publishers in Victorian London. George Smith is perhaps today somewhat overshadowed by other famous names. Nevertheless, in 1944, the Cambridge historian, G.M. Trevelyan, singled him from the rest: as the publisher of the monumental Dictionary of National Biography. As the nineteenth century’s cult of printed books inevitably now recedes in favour of information technology, perhaps the time is ripe for this succinct evaluation of an extraordinary publisher from Victorian times who promoted not only works by Leslie Stephen, Thackeray, and many other literary men but particularly works by women‐novelists, such as Charlotte Bronte and Elizabeth Gaskell, despite the fact that he was far from being a “feminist”, in our own contemporary sense.

Details

Library Review, vol. 48 no. 6
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 1 June 1972

Sir george dowty has a favourite line that never fails to startle unknowing friends and acquaintances. It begins: ‘When I was playing for England at Twickenham a few years ago…’

Abstract

Sir george dowty has a favourite line that never fails to startle unknowing friends and acquaintances. It begins: ‘When I was playing for England at Twickenham a few years ago…’

Details

Industrial Management, vol. 72 no. 6
Type: Research Article
ISSN: 0007-6929

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Article
Publication date: 1 March 1947

R.S. MORTIMER

It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from

Abstract

It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from 1641 to 1667. This has been followed by additional Bibliographical Society publications covering similarly the years up to 1775. From the short sketches given in this series, indicating changes of imprint and type of work undertaken, scholars working with English books issued before the closing years of the eighteenth century have had great assistance in dating the undated and in determining the colour and calibre of any work before it is consulted.

Details

Journal of Documentation, vol. 3 no. 2
Type: Research Article
ISSN: 0022-0418

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