Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific…
Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific features, the literature rarely dealt with the role and characteristics of MCS in family business. Taking into account previous contributions from different disciplines (organization, management accounting, and family business), the current work aims to better understand the state of the art about research in the field of MCS in family business in order to identify main research gaps and propose future research directions.
Forty-five articles have been analyzed, which were issued in 29 sources. Research findings show that the literature on MCS in family business is limited and not very conclusive. Some authors focused on the type of controls, other authors outlined the role of MCS in managerialization and the relation with professionalization. A few studies focused on some specific mechanisms, especially strategic planning and compensation. Some contributes dealt with MCS’ determinants and impacts. Differences between family and non-family firms were proposed. However, a clear and organized picture of the features of MCS in family firms, their determinants, and impacts has not yet been developed. Particularly, the impact of the distinctive features of family business on MCS represents an underdeveloped research field along with how MCS can be differently developed and used in different kinds of family firms. In the light of findings of the literature review, we propose a reference research framework on MCS in family business.
Following Iraq's invasion of Kuwait in August 1990, the international community took vigorous, unprecedented steps to curb Saddam Hussein's military ambitions. The central…
Following Iraq's invasion of Kuwait in August 1990, the international community took vigorous, unprecedented steps to curb Saddam Hussein's military ambitions. The central component of these actions was a set of comprehensive arms, aviation, maritime, and economic sanctions, each imposed by the United Nations Security Council (UNSC). When the multinational coalition forces ousted Iraq from Kuwait the following year, the UNSC made these sanctions and embargoes a component of the armistice agreement. Over time, these sanctions were subsequently used as leverage to press for Iraqi compliance with relevant UNSC resolutions calling for Iraqi disarmament.1
1. Preservatives should be prohibited in all articles of food and drink offered or exposed for sale whether manufactured in this country or imported, except that—(a) Sulphur dioxide only should be permitted, (1) in sausages in amounts not exceeding three grains per pound, (2) in jam in amounts not exceeding 0·3 grains per pound, (3) in dried fruit in amounts not exceeding seven grains per pound, (4) in preserved (but not dried) whole fruit or fruit pulp in amounts not exceeding five grains per pound, (5) in beer and cider whether in bottle or in cask in amounts not exceeding five grains per gallon, (6) in alcoholic wines, non‐alcoholic wines, and cordials and fruit juices sweetened and unsweetened in amounts not exceeding three grains per pint; (b) Benzoic acid only should be permitted (1) in coffee extract in amounts not exceeding three grains per pound, (2) in non‐alcoholic wines and cordials and sweetened and unsweetened fruit juices (as an alternative to sulphur dioxide) in amounts not exceeding five grains per pint, (3) in sweetened mineral waters and in brewed ginger beer in amounts not exceeding one grain per pint. The methods of estimating the foregoing preservatives should be prescribed by the Minister of Health.
The purpose of this paper is to evaluate the reasons, especially the assertions about the future, given by the US administration under President Reagan, to justify the…
The purpose of this paper is to evaluate the reasons, especially the assertions about the future, given by the US administration under President Reagan, to justify the decision to attack and invade the Caribbean island of Grenada.
The methodology is analysis of existing records and reports on the assertions, events, and decisions leading to the invasion.
The Reagan administration gave three main reasons for the invasion. They claimed that Americans on Grenada, particularly the students attending the St George's University Medical School, would be harmed from continuing social disruption on Grenada; that the militarization of Grenada was intended as a means for the future export of terrorism or revolution to its Caribbean neighbors; and that the planned international airport at Point Salines was intended to be a future Soviet‐Cuban military base. Each was false.
Decision making includes assumptions about the future and invites the use of foresight. Such foresight, of course, can be presumptively true and, thus, useful. But also it can be wrong, sometimes deliberately manipulated, leading to wrongheaded actions and devastating consequences.
An analysis of the 1983 American invasion of Grenada illustrates the power of authority to distort the truth and corrupt morality, processes that re‐occurred 20 years later with much greater consequences in the case of the 2003 American‐led invasion of Iraq.
The case study of the American invasion of Grenada can be used by decision makers and others to improve future decision‐making situations. Before doing violence to other people, we need to ask what violence we are doing to truth.
Fatigue, occurring in an average healthy individual, under ordinary conditions of life, and while foodstuffs of a very usual character are being ingested, is an indication of an inability on the part of the organism to meet, with sufficient rapidity, the demands of the body created by wear and tear. It is an association of defective oxidation and the undue accumulation of waste products in the tissues and blood, and is in a very large percentage of cases caused solely by a deficiency in the average dietary of to‐day of one or more of those mineral elements which are essential to life. That mineral substances are indispensable to life has been fully demonstrated, for it has been shown that animals fed upon proteins, carbohydrates, and fats, which have been rendered as ash‐free as possible, perish even more rapidly than if they are deprived of food altogether.
The purpose of this paper is to examine the omission of Indigenous narratives in battlefields and sites of conflicts while also highlighting how certain battlefields and…
The purpose of this paper is to examine the omission of Indigenous narratives in battlefields and sites of conflicts while also highlighting how certain battlefields and sites of conflicts have attempted to address dissonant heritage by diversifying interpretation strategies and implementing elements of collaborative management approaches, thereby addressing Indigenous erasure.
The study uses a content analysis, field studies and case studies to examine dissonant heritage in warfare tourism sites involving Indigenous peoples in Australia and North America.
The content analysis reveals that aboriginal erasure is still prevalent within the literature on warfare and battlefield tourism. However, the case studies suggest that dissonant heritage in warfare tourism is being addressed through collaborative management strategies and culturally sensitive interpretation strategies.
The content analysis is limited to tourism journals. The case studies highlight sites that are using adaptive management and integrating Indigenous peoples.
The study of dissonant heritage and warfare tourism, while relatively young, is beginning to address aboriginal erasure and cultural dissonance; this study is a contribution to this area of research.
Addressing the impacts of aboriginal erasure and heritage dissonance in colonial settings heals the hurts of the past, while empowering communities. It also provides Indigenous communities with opportunities to diversify current tourism products.
This is a collaborative international paper involving Indigenous and non‐Indigenous scholars from Australia, Canada, and the USA.
There is growing dissatisfaction with the static, reductionist, socially insensitive and unimaginative methods used in construction management research. The present paper…
There is growing dissatisfaction with the static, reductionist, socially insensitive and unimaginative methods used in construction management research. The present paper challenges the emerging view that methods are strictly associated with philosophies, and in particular, that quantitative methods are at odds with interpretative aspirations. It does so by providing a practical example of social network analysis, a quantitative method which is sympathetic to these aspirations. The example is set within a crisis management context, and illustrates the dangers of using qualitative or quantitative methods in isolation. The present paper concludes by questioning the association of quantitative methods with causality and the production of universal models, and argues that both quantitative and qualitative methods have a role to play in understanding the complexity of people's changing social roles, positions and behaviours within construction organizations.
Generally industrialists are interested only in the net product of their operations and aim to maximise this product by turning the private costs of doing business into…
Generally industrialists are interested only in the net product of their operations and aim to maximise this product by turning the private costs of doing business into social costs, to be borne by others, usually the employees in the form of hazards. The objective of protective labour legislation has been abatement of this avoidance of private costs at the expense of third parties. But the goal of minimising enterprise costs is at odds with this goal of public policy. 1986 marks the 150th anniversary of the case of Priestly v. Fowler in which a suit for damages was brought against an employer by an employee. The present examination of class conflict over work and health begins with this case. The Union Carbide (India) Ltd disaster in Bhopal is also examined. Although laws are enacted, conflict between employers and employees is simply transferred to the courts or enforcement agencies. Workers' compensation and the implications of deregulation in the 1980s is examined.
Introduction It is the purpose of this paper to examine the issue of federal deficits from a general, and thus, a broader perspective than is traditionally employed. It is…
Introduction It is the purpose of this paper to examine the issue of federal deficits from a general, and thus, a broader perspective than is traditionally employed. It is maintained in this paper that the deficit is not simply a “government” problem — because a representative government can do little to balance the budget if the people are doing all they can, not only to reduce their tax liabilities but also to demand a continuous increase of benefits from government. The deficit should thus be considered as a problem of the entire society and analysed accordingly. Also, it is not merely an economic problem, but also a moral problem. More specifically, from a general equilibrium viewpoint (i.e. both the public and the private sectors are considered), the federal budget deficit can be regarded as a consequence of a society that places a high value on individual economic freedom, economic efficiency, as well as on competition for economic success. This is the case because economic freedom and competition tend to create economic insecurity and immorality, both of which incline to cause government expenditures to increase, taxes to decrease, or both. Hence, a long term solution for budget shortfalls would depend upon the possibility of whether the society as a whole can be made more economically secure and moral without the unnecessary encroachment upon individual liberty and upon the opportunity for competitive success.