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1 – 10 of over 12000
Article
Publication date: 1 February 1991

Raj Aggarwal, J. Edward and Louise E. Mellen

Justifying new manufacturing technology is usually very difficult since the most important benefits are often strategic and difficult to quantify. Traditional capital budgeting…

Abstract

Justifying new manufacturing technology is usually very difficult since the most important benefits are often strategic and difficult to quantify. Traditional capital budgeting procedures that rely on return measures based on direct cost savings and incremental future cash flows do not normally capture the strategic benefits of higher quality, faster responses to wider ranges of customer needs, and the options for future growth made available by flexible manufacturing technology. Adding to these limitations is the difficulty of using traditional cost accounting systems to generate the information necessary for justifying new manufacturing investments. This paper reviews these problems and recommends procedures useful for assessing investments in flexible manufacturing technology.

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Managerial Finance, vol. 17 no. 2/3
Type: Research Article
ISSN: 0307-4358

Article
Publication date: 1 December 1992

James L. Smith

Explores recent survey information into management executives′ability to retain information within an interactive skills trainingenvironment. Suggests that our ability to learn…

483

Abstract

Explores recent survey information into management executives′ ability to retain information within an interactive skills training environment. Suggests that our ability to learn and understand complicated procedures come from the action of “doing them” so interactive coaching, role‐playing participation and practice are the keys to retentive skill adoption. Group dynamics, training environment, constructive comment and the quality of the coaching are considered as important reinforcers to those key elements.

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Executive Development, vol. 5 no. 4
Type: Research Article
ISSN: 0953-3230

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Article
Publication date: 1 July 1936

REPERCUSSIONS of the Margate Conference will be felt for some time to come. There is still the suggestion that one or the other side won in the debate on central control, for…

Abstract

REPERCUSSIONS of the Margate Conference will be felt for some time to come. There is still the suggestion that one or the other side won in the debate on central control, for example, but we would suggest that it was an occasion when a case was stated and combatted and that the result was the only wise one; that is to say, both parties agreed that the Council should consider the matter. It would be in the highest degree dangerous if at any open meeting of over 1,000 members of the Library Association any policy, then for the first time outlined, should be adopted as a settled rule of life. Such questions as central control have to be considered in all their bearings, and admirable as was the case Colonel Mitchell made for it, and forceful as was Mr. Berwick Sayers's rejoinder, they would not be regarded as final statements, even by themselves. There were some murmurings at the swift close of the debate, and there were more than murmurings that so important a matter should arise without due notice. These are not quite reasonable, and no one could have handled the meeting more quietly and impartially than the President (Mr. Savage) did. That no notice was given of the debate is hardly true although the words of the motion proposed by Colonel Mitchell were not known until the debate began; but the intention of the debate was to elicit opinions which might help the council in framing a policy; there was no intention to reach a decision or to publish the results of the meeting. A considered report, twelve months hence, on the deliberations of the L.A. Council on the matter should be far better than any account of the vapourings at Margate.

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New Library World, vol. 39 no. 1
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 January 1938

THE following list of contracts placed by the Air Ministry during November is extracted from the December issue of The Ministry of Labour Gazette:—

Abstract

THE following list of contracts placed by the Air Ministry during November is extracted from the December issue of The Ministry of Labour Gazette:—

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Aircraft Engineering and Aerospace Technology, vol. 10 no. 1
Type: Research Article
ISSN: 0002-2667

Article
Publication date: 1 January 1996

Adrian Buckley

The financial analysis of international investment decisions is complex. The basic methodology which homes in on incremental cash flows needs to be refined in order to focus upon…

Abstract

The financial analysis of international investment decisions is complex. The basic methodology which homes in on incremental cash flows needs to be refined in order to focus upon cash flows which are remittable to the parent company, for it is only these that would logically add shareholder value. Build in the complications of two lots of tax and changing exchange rates and the equation looks anything but simple. But there is another complexity too which renders the traditional discounting methodology less than wholly appropriate. And this applies not just to international investment but to any situation where capital is committed with an option to expand or curtail embedded in it. This is not to say that the typical model cannot be adapted to meet the situation. It can and it is not too difficult.

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Managerial Finance, vol. 22 no. 1
Type: Research Article
ISSN: 0307-4358

Abstract

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Histories of Economic Thought
Type: Book
ISBN: 978-0-76230-997-9

Article
Publication date: 1 January 1977

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that…

2059

Abstract

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

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Managerial Law, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 March 1992

John Conway O'Brien

A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society enduring…

1167

Abstract

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

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International Journal of Social Economics, vol. 19 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 January 1954

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

Abstract

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

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Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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