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Article
Publication date: 1 April 2000

M. Oberholzer and J.A. van Zyl

This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom. This…

Abstract

This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom. This Department purchases coal from various mines on behalf of ten power stations. The problem is that power stations are charged by the Fuel Purchases Department in accordance with the quantity of coal that is purchased on their behalf and in not accordance with the quantity of work done. Activity‐based costing resolves this problem by using seven cost pools and seven cost drivers to allocate the cost of the Fuel Purchases Department to the power stations. This leads to a more accurate cost allocation and cross‐subsidising between power stations is also eliminated. Activity‐based costing also provides information on activities in the Department. This clears the way for activity‐based management.

Details

Meditari Accountancy Research, vol. 8 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 3 January 2017

Liping Zhang, Anli Tian, Chunxia Wang, Fushun Bai and Shaohai Fu

The purpose of this study is to prepare nanoscale copolymer-silicon dioxide (SiO2) dispersion for formulating textile printing white ink.

Abstract

Purpose

The purpose of this study is to prepare nanoscale copolymer-silicon dioxide (SiO2) dispersion for formulating textile printing white ink.

Design/methodology/approach

Nanoscale copolymer-SiO2 dispersion was prepared via miniemulsion polymerization. The miniemulsion formulation was optimized for preparing stable SiO2/O/W miniemulsion and nanoscale copolymer-SiO2 dispersion. The nanoscale copolymer-SiO2 was investigated by transmission electron microscope (TEM), X-ray diffraction (XRD), differential thermal gravity (DTG) and thermogravimetric analysis (TGA). The performance of white inks from this colorant was further investigated.

Findings

Nanoscale copolymer-SiO2 had a core-shell structure with about 45 nm encapsulated copolymer layer when it was synthesized under optimal miniemulsion formulation 60 per cent mass ratio of styrene (St) to KH570-SiO2, 5.0 per cent hexadecane to St and 2.0 per cent concentration of DNS-86. The nanoscale copolymer-SiO2 white ink had high thermal and centrifugal stability with high purity and color fastness.

Research limitations/implications

The miniemulsion polymerization conditions required a careful control before favorable results could be achieved.

Practical implications

The nanoscale copolymer-SiO2 dispersion and white ink prepared by this method showed excellent stability. This research could accelerate the textiles inkjet printing application.

Originality/value

The reactive stabilizer DNS-86 is innovatively introduced into the miniemulsion polymerization to improve the stability of the nanoscale copolymer-SiO2 dispersion. The white ink was formulated from nanoscale copolymer-SiO2 to improve the fastness of the printed fabrics.

Details

Pigment & Resin Technology, vol. 46 no. 1
Type: Research Article
ISSN: 0369-9420

Keywords

Abstract

Details

Positive Psychology for Healthcare Professionals: A Toolkit for Improving Wellbeing
Type: Book
ISBN: 978-1-80455-957-4

Open Access
Article
Publication date: 3 December 2020

Tatjana Thimm

This paper aims to focus on the development of a vision for the Lake Constance region, Germany, as an e-destination, i.e. a destination where tourism mobility would be…

1744

Abstract

Purpose

This paper aims to focus on the development of a vision for the Lake Constance region, Germany, as an e-destination, i.e. a destination where tourism mobility would be predominantly electric in the future.

Design/methodology/approach

This paper uses a scenario analysis based on factor analysis in addition to empirical data collected in 2016 and 2017 based on surveys and interviews with tourists and stakeholders.

Findings

The scenarios contain the optimistic, pessimistic and realistic models, including one scenario called e-destination, i.e. a projection of the future where tourism mobility consists predominantly of electro-mobility (e-mobility). This specific scenario is supported by the results of the empirical data.

Research limitations/implications

As the study focusses on e-mobility only, it leaves out other forms of mobility e.g. pedestrian or cycling mobility that also contribute to CO2 reduction. The sampling methods are not strictly randomised, but the tendencies they show are clear and supporting each other.

Practical implications

According to the tourists and stakeholders interviewed, it is quite likely that the region will become an e-destination in the future, but only with government support.

Social implications

The attitude-behaviour-gap was discussed as a possible explanation of tourists’ behaviour in the study.

Originality/value

Studies on e-mobility in tourism are rare. (As far as the author knows) this paper presents the first analysis of the future of e-mobility in tourism using a German lake as a destination. Thus, it adds to the existing body of knowledge different possible projections of the future regarding e-mobility in a tourism destination.

Details

Journal of Tourism Futures, vol. 8 no. 1
Type: Research Article
ISSN: 2055-5911

Keywords

Book part
Publication date: 2 July 2020

Marion Vannier

Some countries prohibit the imposition of life imprisonment on women but allow it for men for the same offence (e.g. Albania, Azerbaijan, Russia and Belarus). In Khamtokhu and

Abstract

Some countries prohibit the imposition of life imprisonment on women but allow it for men for the same offence (e.g. Albania, Azerbaijan, Russia and Belarus). In Khamtokhu and Aksenchik v. Russia (2017) the European Court of Human Rights rejected the claim that it was discriminatory to punish two Russian men convicted of murder to life imprisonment. Other than a handful of legal commentaries there have been no in-depth analyses of the case, in particular on the dangers of using gender stereotyping to limit life imprisonment. To address this gap, this chapter draws on criminological works on the gendered experience of life imprisonment, legal analyses of perpetual incarceration under human rights law and ECHR case law on gender stereotyping and on life imprisonment. This study critically discusses the Court’s assessment of gender stereotypes in the context of life imprisonment and considers whether its approach constitutes any improvement for women. In so doing, it illuminates how well-intended efforts to curtail some extreme forms of penal practices such as perpetual incarceration may have unintended and perverse consequences for women specifically and the landscape of punishment more generally.

Details

The Emerald Handbook of Feminism, Criminology and Social Change
Type: Book
ISBN: 978-1-78769-956-4

Keywords

Abstract

Details

Reimagining Leadership on the Commons: Shifting the Paradigm for a More Ethical, Equitable, and Just World
Type: Book
ISBN: 978-1-83909-524-5

Book part
Publication date: 28 December 2016

Marios Sotiriadis and Ciná van Zyl

The aim of this chapter is twofold: (i) to perform a synthesis of the academic research regarding the changes of tourist consumer behavior brought about by social media; and (ii…

Abstract

Purpose

The aim of this chapter is twofold: (i) to perform a synthesis of the academic research regarding the changes of tourist consumer behavior brought about by social media; and (ii) to suggest a set of strategies for tourism businesses to address resulting challenges.

Methodology/approach

Extensive literature reviews have been executed on the motivating factors and the effects of online reviews.

Findings

This analysis of the related research identified three main topics, namely: (1) the antecedents, the factors motivating tourists to write online reviews; (2) the impact of eWOM on providers of tourism services (business perspective); and (3) the influence of online reviews on consumers’ behavior (demand perspective). This chapter focuses on the impact of online reviews on tourism businesses and suggests suitable strategies.

Research limitations/implications

This study is based on a literature review and implications indicated by previous studies; hence the suggestions are indicative rather than conclusive. A need exists for empirical studies to fully validate the chapter’s suggestions.

Practical implications

This chapter outlines a series of adequate strategies formulated for business practitioners divided into two fields, namely managerial and marketing activities.

Originality/value

This study provides practical recommendations/suggestions for tourism businesses in addressing the challenges and opportunities raised within the online context.

Details

The Handbook of Managing and Marketing Tourism Experiences
Type: Book
ISBN: 978-1-78635-289-7

Keywords

Book part
Publication date: 10 October 2014

Willem F. M. Luyt

In this chapter, the author analyzes sentencing and incarceration practices in South Africa during the last 20 years, a period which saw the country transforming into a fully…

Abstract

Purpose

In this chapter, the author analyzes sentencing and incarceration practices in South Africa during the last 20 years, a period which saw the country transforming into a fully flexed democracy.

Design/methodology/approach

The concepts of sentencing, mandatory minimum sentencing, sentencing of children and incarceration are discussed. The past 20 years of democracy serve as a point of departure for this discussion. The retrospective nature of the adopted approach necessitates a heavy reliance on existing literature, but a statistical analysis is also relied upon. The author also reflects on research conducted during the last 20 years.

Findings

While it is almost impossible to duly consider all sentencing-related developments in democratic South Africa, important advances have been made but they were not always systematically followed through. Well-intended policies have at times been poorly executed. Specially, the correctional system destroyed all types of staff motivation through poor human resource practices.

Originality/value

Few scholars have considered the influence of sentencing practices on the South African inmate population, more particularly during the period of democracy that has been running for 20 years. This influence in the South African criminal justice system will be highlighted. The contribution of sentencing in the democratization of the country may be drawn from this discussion. The study may contribute to policy implementation for decades to come and through that, strengthen the South African democracy. At the same time, lessons from South Africa may serve as a roadmap for other young and established democracies.

Details

Punishment and Incarceration: A Global Perspective
Type: Book
ISBN: 978-1-78350-907-2

Keywords

Case study
Publication date: 10 June 2022

Morris Mthombeni, Caren Brenda Scheepers and Viwe Mgedezi

After working through the case and assignment questions, students will be able to do the following: • Analyse the aspects of strategic leadership and evaluate effectiveness of the…

Abstract

Learning Outcomes

After working through the case and assignment questions, students will be able to do the following: • Analyse the aspects of strategic leadership and evaluate effectiveness of the leadership in the case study. • Identify stakeholders in a large-scale project and differentiate between their needs and sources of power. • Establish what behavioural mechanisms can be used by leaders to gain support from stakeholders with seemingly divergent pro-poor and pro-growth development orientations for expansion in an emerging market context. • Generate recommendations to communicate the benefits of expansion plans.

Case overview/synopsis

On November 8, 2019, Jack van der Merwe, the chief executive officer of the public rapid rail organisation, Gautrain Management Agency (GMA), was considering how to influence stakeholders to support the pace of the expansion planning phase, without alienating the surrounding communities and balancing the various and sometimes opposing stakeholder interests. The case highlights the background to this dilemma in offering the financial background of the Gauteng province and the evolution of the Gautrain project in the context of an emerging market country characterised by institutions at different development levels and how the unique characteristics of the protagonist could influence stakeholder orientations. The case illustrates how the Gautrain is at the centre of a complex transport conflagration in the South African transport ecosystem. Specific stakeholders and their needs are exposed in the case to enable students to analyse their several levels of influence on the project and proposed expansion. The differences between pro-poor and pro-growth development orientations are also highlighted in this case as input to describe the dilemma Van der Merwe faced in his influencing role in this particular South African context. Students will gain insight into how to manage the tensions between pro-poor and pro-growth orientations.

Complexity academic level

The case is suitable for a graduate-level course on strategy; organisational behaviour; or leadership. The case is also suitable for a post-graduate-level course on an MBA or MPhil program on strategy and leadership.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 7: Management Science.

Details

Emerald Emerging Markets Case Studies, vol. 12 no. 2
Type: Case Study
ISSN: 2045-0621

Keywords

Book part
Publication date: 22 October 2020

Randal Joy Thompson

Abstract

Details

Proleptic Leadership on the Commons: Ushering in a New Global Order
Type: Book
ISBN: 978-1-83867-799-2

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