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Emphasizes the importance now placed on maintainability of military aircraft by the US Department of Defense. Describes how Lockheed Martin have used Delmia simulation…
Emphasizes the importance now placed on maintainability of military aircraft by the US Department of Defense. Describes how Lockheed Martin have used Delmia simulation software to simplify and speed up routine maintenance tasks for the next‐generation joint strike fighter (JSF). Ergonomics and the use of realistic human models have played a key role in determining maintenance procedures.
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Indigenous entrepreneurship and hybrid venture creation represents a significant opportunity for Indigenous peoples to build vibrant Indigenous-led economies that support…
Indigenous entrepreneurship and hybrid venture creation represents a significant opportunity for Indigenous peoples to build vibrant Indigenous-led economies that support sustainable economic development and well-being. It is a means by which they can assert their rights to design, develop and maintain Indigenous-centric political, economic and social systems and institutions. In order to develop an integrated and comprehensive understanding of the intersection between Indigenous entrepreneurship and hybrid ventures, this chapter adopts a case study approach to examining Indigenous entrepreneurship and the underlying global trends that have influenced the design, structure and mission of Indigenous hybrid ventures. The cases present how Indigenous entrepreneurial ventures are, first and foremost, hybrid ventures that are responsive to community needs, values, cultures and traditions. They demonstrate that Indigenous entrepreneurship and hybrid ventures are more successful when the rights of Indigenous peoples are addressed and when these initiatives are led by or engage Indigenous communities. The chapter concludes with a conceptual model that can be applied to generate insights into the complex interrelationships and interdependencies that influence the formation of Indigenous hybrid ventures and value creation strategies according to three dimensions: (i) the overarching dimension of indigeneity and Indigenous rights; (ii) indigenous community orientations and (iii) indigenous hybrid venture creation considerations.
The use of management accounting in the agricultural industry has received very little attention by accounting researchers. Agriculture is currently in an era of…
The use of management accounting in the agricultural industry has received very little attention by accounting researchers. Agriculture is currently in an era of significant change and adjustment, where change in accounting practice needs to occur in response to external pressures. The traditional use of the gross margin system of accounting has tended to underline a notion that has had a powerful influence on farm business planning that most costs are fixed and that the best way of reducing them to achieve profit maximisation is to spread them by increasing the scale of operation. This logic has been supported by an economic environment heavily influenced by agricultural policy measures that focused on artificial support for market prices and/or direct payments linked to production activities. We argue that the decoupling of support from production has combined with a number of other changes related to payments and cost structures (including those linked to the recent dramatic rise in the price of oil) to provide a very different economic context for farm business planning. The response we advocate to this changed situation is to make greater use of two alternative methods of cost analysis; namely relevant costing and target costing. These have been developed and applied outside agriculture. They have not so far been used in a formal sense within agriculture but have links to existing methodologies used in farm business planning, such as partial budgeting, and in intuitive approaches already adopted by farmers as revealed in recent fieldwork.
Most publications on the management of diversity in Western countries pay homage to history by referring back to the way regulatory frameworks developed to promote equal…
Most publications on the management of diversity in Western countries pay homage to history by referring back to the way regulatory frameworks developed to promote equal treatment and to oppose discrimination. In work on English speaking countries, particular attention has been given to the struggles waged in the USA for civil rights and for gender equality in the 1960s and their impact on the emergence of equal employment opportunity and affirmative action laws and policies. Generally, these developments are depicted as the antecedents to the emergence of diversity management in the USA. This genealogical orientation is usually designed to establish historical foundations. However, as we see it, this approach to history has promoted an impression of linear evolution. Our general aim in this chapter is to show how an historical perspective can help uncover continuities in regard to equal employment opportunity, affirmative action and diversity management policies and strategies in Australia, particularly in relation to the management of cultural diversity in Australian workplaces. Rather than seeing development in linear terms, our aim is to highlight connections and the implications of such connections. Accordingly, this chapter relates each of these policies/strategies to analogous political and legal developments that emerged concurrently, in particular such initiatives as multiculturalism, anti-discrimination laws and what became known in Australia as ‘productive diversity’ policies.