Search results

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb014581. When citing the article, please cite: Howard M. Armitage, (1984), “The Use of Management Accounting Techniques to Improve Productivity Analysis in Distribution Operations”, International Journal of Physical Distribution & Materials Management, Vol. 14 Iss: 1, pp. 41 - 51.

Three separate but related streams of productivity research have recently appeared in the accounting and distribution literature. One stream has been concerned with the conceptual approach to developing productivity measurement systems. A second stream has argued that accounting‐oriented information systems have been ineffective in meeting the productivity reporting requirements of the marketing and distribution functions. The third stream has applied the conceptual approaches of the first stream to the problems cited in the second to produce a more effective distribution productivity measurement and reporting system. This article is a continuation of the third line of research. Specifically, the article describes a methodology for measuring productivity changes in distribution with the use of specific management accounting tools.

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs).

Using survey results from 247 Canadian SMEs, we use partial least squares to holistically test our model and also present data for each MCS.

We find that the presence of a professional accountant is strongly associated with the adoption of MCSs and is a significant explanatory variable more often than either size or strategy.

While the impact of organization and strategy has been extensively studied within large organizations, we investigate these relationships within SMEs. Additionally, we investigate the impact of having a full-time accountant, a constraint unique to SMEs due to their limited resources.

Limitations include the fact that we likely have a significant survivor bias as the average age of our sample firms was 30 years. Our analysis of nonresponse bias does not allow us to conclude that such a bias did not exist. Also, it is possible that some respondents believed they had a certain MCS when others might think they did not.

This study will be of interest to owners/managers of manufacturing SMEs, their advisors, and economic development agencies. Our study also has implications for accounting education as most students will work for SMEs.

Few studies have documented the MCSs adopted by North American SMEs, and none have considered the impact of the presence of a full-time accountant.

Purpose: The purpose of this study is to assess the effect of social isolation of minors with a parent or grandparent suffering from amyotrophic lateral sclerosis (ALS) and to determine whether the psychological support offered by an Italian no-profit association helped them to manage stress.

Methodology: This study followed a qualitative research design. The participants responded to in-depth interviews that were processed with inductive thematic analysis.

Findings: Five themes emerged: feedback on the psychological intervention; learning and changes after the intervention; discourses on illness and death in the family; experiences and difficulties during the lockdown and suggestions for other peers who might face the same situation.

Social Implications: Psychological support is necessary for these minors, and it helped them to manage both the stress of living with ALS and the limitations of social relationships during the pandemic. It showed the importance of authentic and honest communication about illness and death that allowed minors to manage anxiety and fear. Positive reinterpretation of these experiences by transforming them into opportunities was also revealed.

Originality: Studies on families with ALS patients are numerous, but studies on children of these patients are still rare, and no study has investigated the impact of the COVID-19 pandemic on these children. This research investigated a topic that has not been covered previously and it also provided the opportunity to know how these children, preadolescents and adolescents living in an already complex environment, have experienced lockdown and restrictions. The study also enriched the literature on this important issue.

“Companies, particularly those which sell goods or services direct to the public, regard their trade marks (whether brand names or pictorial symbols) as being among their most valuable assets. It is important therefore for a trading nation such as the United Kingdom to have a legal framework for the protection of trade marks which fully serves the needs of industry and commerce. The law governing registered trade marks is however fifty years old and has to some extent lost touch with the marketplace. Moreover it causes some of the procedures associated with registration to be more complicated than they need be.” This introductory paragraph to the Government's recent White Paper on “Reform of Trade Marks Law” indicates that reform is in the air. The primary pressure for reform has emanated from Brussels with the need to harmonise national trade mark laws before the advent of the Single European market on 1st January 1993. To this end the Council of Ministers adopted a harmonisation directive in December 1988 which must be translated into the national laws of member states by 28th December 1991.

Drawing on the results of the previous chapters, this chapter looks at current progress in terms of climate disaster risk incorporation into development planning and practice at three levels (national government, municipalities, and communities) and analyzes gaps, challenges, and opportunities. The chapter also discusses potential factors for enhancing local disaster risk management (DRM) capacity by collaborating with three levels of stakeholders.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).