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States that the Chinese market stands out both for its size and its record of growth. A growing literature identifies a wide range of challenges that must be confronted to…
States that the Chinese market stands out both for its size and its record of growth. A growing literature identifies a wide range of challenges that must be confronted to launch a successful joint venture. Explores this literature and reports on how one medium‐sized European company, Nutrexpa SA, has successfully set up and developed a joint venture in China.
An analysis of community health, its history, successes and failures, depends on an understanding of its scope, but there is little consensus as to precisely what the discipline entails. Some view it as a strict scientific discipline, others see it as a social movement, and still others conceive of it as a conglomerate of various disciplines. It is useful initially to identify the medical components of community health, and then to approach its interdisciplinary aspects. Community health, strictly defined, includes such fields as disease control, environmental sanitation, maternal and child care, dental health, nutrition, school health, geriatrics, occupational health, and the treatment of drug and alcohol abuse. This limited definition, though accurate, does not differentiate the field from the much older area of public health. Within community health, the disease focus of traditional public health epidemiology, the total health focus of community medicine, and the outcome focus of health services research are interconnected. Community health combines the public health concern for health issues of defined populations with the preventive therapeutic approach of clinical medicine. An emphasis on personal health care is the result of this combination. Robert Kane describes the field accurately and succinctly: “We envision community medicine as a general organizational framework which draws upon a number of disciplines for its tools. In this sense, it is an applied discipline which adopts the knowledge and skills of other areas in its effort to solve community health problems. The tools described here include community diagnosis (which draws upon such diverse fields as sociology, political science, economics, biostatistics, and epidemiology), epidemiology itself, and health services research (the application of epidemiologic techniques on analyzing the effects of medical care on health).”
The purpose of this paper is to evaluate the impact on customer service of amalgamating two production/distribution facilities in a blood distribution network, located in…
The purpose of this paper is to evaluate the impact on customer service of amalgamating two production/distribution facilities in a blood distribution network, located in the Maritime region of Canada, into a single production facility and a satellite distribution facility.
Simulation models of the existing distribution network and the future distribution network were built. Experiments were conducted, using the two models, to compare the performance of each.
Results indicate that there is no evidence to suggest a decrease in customer service resulting from the consolidation of the two facilities. Furthermore, results indicate that this conclusion is robust with respect to lower inventory levels at the satellite and up to three road closures per annum.
The results are based on specific operational assumptions regarding the number of hospitals supplied by the satellite facility and the methods used to transport blood products between locations.
The results of this study have important implications for how vital blood products are distributed to patients in the Maritime provinces of Canada.
This paper is a case study describing a unique application of simulation methods to an important area of application. It will be of interest to readers interested in the management of blood supply chains and to researchers applying simulation methods.
Illustrates the growth of foreign investment in China, which is most often dealt with through Chinese‐foreign equity joint ventures and discusses the business issues…
Illustrates the growth of foreign investment in China, which is most often dealt with through Chinese‐foreign equity joint ventures and discusses the business issues involved. Traces the development of the Chinese accounting system, which is now largely in line with international standards, and identifies four accounting issues for foreign partners in joint ventures. Warns that the evaluation of a proposition must take into account the different accounting standards applied to previous accounts, the time needed to get an investment running effectively and possible legal problems in the home country from personal favour. Points out that the consolidation of joint venture accounts is not straightforward and recommends that the accounting rules which apply to contracts should be specified.
To better understand the key issues surrounding Global Ecopolitics, it may be beneficial to examine the background to the environmental movement over time. The…
To better understand the key issues surrounding Global Ecopolitics, it may be beneficial to examine the background to the environmental movement over time. The environmental movement is perhaps the most significant contemporary global movement to have emerged in recent decades. The relationship between humankind and nature has been the subject of much debate and enquiry over time. The environmental movement had its cultural origins in literary accounts of humanity's relationship with nature, beginning from the romantic poets such as William Blake, John Keats, Percy Bysshe Shelley, and Lord Byron, whose works were concerned with the reconciliation of man and nature. This aesthetic could also be found in subsequent transcendentalist American literature, such as Henry David Thoreau's Walden, published in 1854 (Shabecoff, 2003, pp. 37–71). The transcendentalists were interested in the spiritual connections that connected humankind and nature with God and could be seen as the forefathers of deep green ecologists. Charles Darwin's Origin of the Species was published in 1859, creating further interest in the understanding of nature. George Perkins Marsh wrote of the destructive impact of agriculture in his book Man and Nature in 1864. President Teddy Roosevelt would develop the National Parks with Gifford Pinchot of the Forestry Service in the early 1900s. In the aftermath of the Industrial Revolution, concerns about protecting wildlife led to the emergence of a progressive conservation movement, alongside federal regulation of natural habitats and the establishment of national parks. Influential conservation groups included the National Audubon Society, founded in 1886, and the Sierra Club, founded by John Muir in 1892. Muir and Pinchot would become adversaries in the campaign to prevent the building of a dam in Yosemite National Park in the early decade of the nineteenth century (ibid.).
We deeply regret to record the sudden death of Benjamin Henry Gerrans, F.I.C., at Clapham Park, on August 12th. For many years he had been chief assistant to the late Colonel Charles E. Cassal, upon whose decease he became Public Analyst for Kensington, the Borough of Battersea, additional Public Analyst for the City of Westminster, Public Analyst for the Kesteven and Holland divisions of Lincolnshire, and for the Borough of Chepping Wycombe. At the time of his death he was Public Analyst for the Metropolitan Borough of Chelsea and Official Agricultural Analyst for the Kesteven and Holland Divisions of Lincolnshire. In 1895 he was appointed as a Gas Examiner to the London County Council, in 1910 to the Urban District Council of Sittingbourne, and in 1921 to the County Borough of West Ham. For thirty‐eight years he was a member of the Consulting Scientific Staff of the British Analytical Control. His death will be keenly felt by all those who were privileged to know him and to appraise his worth. He was elected an Associate of the Institute of Chemistry in 1888.
Another Christmas month is upon us, following it seems quickly on others that have been. Such is the relativity of Time, it is not yesteryear, but could be yester‐month or even yester‐week. The seasons pass like youth, all too soon. Our minds return to other Christmas months of yore — “Memories are like Christmas roses!”, the old saying goes. The children, singing much‐loved hymns and carols, happy family settings, a birth, christening, so much to look forward to in the new year. There are not always such happy memories, but memories just the same — Christmas in war‐time, Earth's joys growing dimmer each year, change and decay, life drawing to a close for many a soul; old folk tend to see Christmas as a time of passing, of leaving the world behind.
Many managers and scholars agree that diversity is a positive factor that leads to competitive economic advantage for organisations. However, this assertion remains…
Many managers and scholars agree that diversity is a positive factor that leads to competitive economic advantage for organisations. However, this assertion remains largely untested. To examine the implied relationship between firm performance and diversity, performance at minority‐friendly organisations was compared to that at other organisations within the same industry. Results indicated that minority friendly firms significantly outperformed the market, indicating that diversity in organisations may be related to economic success. This finding has significant strategic implications.
During the 1990s studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use these data to identify…
During the 1990s studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use these data to identify five distinct aspects of national management accounting culture: the influence of regulations on official recommendations; the source of management accountants; influence from one country to another; variations in use of specific techniques; and variations in the objectives of the management accounting system. We then identify nine factors which account for national variations in the management accounting environment, being: taxation, price controls, protection and competition, academics, ownership of the firm, bonus schemes, inflation, the extent of manipulation, and ideology.
From the proposals for a system of capitalising finance leases included in ED 18 in 1976 to the issue of SSAP 21 in 1984 has been a long haul. Much time has been given to…
From the proposals for a system of capitalising finance leases included in ED 18 in 1976 to the issue of SSAP 21 in 1984 has been a long haul. Much time has been given to a variety of technical problems, particularly the difficulties of defining a lessor's net cash investment in a lease. However the major delaying factor has undoubtedly been the debate over whether capitalisation of finance leases should be required. For the first time the Accounting Standards Committee (ASC) has explicitly laid out, and called for comment on, “economic consequence” issues. This article is concerned with exploring the nature of these issues and the way the ASC has responded to them.