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1 – 10 of 366
Article
Publication date: 1 August 1995

C. Richard Baker and Rick Stephan Hayes

Investigates the negative effect on employee welfare caused byeconomic decisions taken by corporate managements which they attributeto the adoption of an accounting standard…

2440

Abstract

Investigates the negative effect on employee welfare caused by economic decisions taken by corporate managements which they attribute to the adoption of an accounting standard, focusing on the case of McDonnell Douglas Corporation, which ended health‐care benefits for non‐union employees as a result of adopting the Financial Accounting Standards Board′s Statement 106 (FASB 106). It is estimated that the adoption of FASB 106 caused $148 billion in charges to earnings to be recorded by companies in the Standard & Poor′s 500 Index. Despite the large negative effect on earnings, FASB 106 had little or no impact on the economic condition of the affected firms. Nevertheless, managements have taken economic actions that have negatively affected employee welfare, and these actions have been attributed to FASB 106. Some of the hardest hit are employees at older industrial companies with mature workforces hired during the 1950s and 1960s. Some companies ended retirement health plans abruptly, while others required workers and retirees to pay more towards insurance premiums, or prevented new hires from receiving retirement health coverage.

Details

Accounting, Auditing & Accountability Journal, vol. 8 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 21 February 2020

Florian Kellner

Due to the growing percentage share of urban dwellers, the physical distribution of products faces altering conditions. This research explores the effects that urbanization has on…

6395

Abstract

Purpose

Due to the growing percentage share of urban dwellers, the physical distribution of products faces altering conditions. This research explores the effects that urbanization has on the performance of a fast-moving consumer goods distribution network. A focus is set on changes in distribution cost, the cost-minimal network design, and greenhouse gas emissions.

Design/methodology/approach

The analyses are based on a quantitative distribution network model of an existing manufacturer of consumer goods.

Findings

The results indicate that the foreseen population shift will affect the network's economic and environmental performance. Effects are, among others, due to differences in the efficiency of supplying urban and nonurban regions. The combined effects of urbanization and the development of the population size will even more affect the network's performance.

Originality/value

Research dealing with distribution logistics and urbanization primarily focuses on city logistics. In this paper, the object of analysis is the entire distribution system.

Details

Journal of Asian Business and Economic Studies, vol. 28 no. 2
Type: Research Article
ISSN: 2515-964X

Keywords

Article
Publication date: 11 February 2014

Abby Ghobadian and Nicholas O’Regan

The purpose of this paper is to demonstrate how strategy is developed and implemented within a subsidiary of a global organization, the relationship between subsidiary and…

3608

Abstract

Purpose

The purpose of this paper is to demonstrate how strategy is developed and implemented within a subsidiary of a global organization, the relationship between subsidiary and headquarters and the need for continuous change and adaption to remain relevant. Furthermore, this case study describes a successful process of invention and adoption.

Design/methodology/approach

The paper draws on documentary evidence and a semi-structured interview with Jill McDonald CEO and President of McDonald's Northern Europe Division with responsibility for the UK, Sweden, Finland, Denmark, Norway and the Republic of Ireland. Management research rarely captures the views of the top executive, yet the top executives have a broad picture and are key strategic decision makers.

Findings

The case study and interview offers a unique insight into factors contributing to McDonald's unprecedented success (it has paid an increased dividend for the past 37 years). It also sheds light on its successful internationalization strategy.

Originality/value

The case study draws on published material and augments this with an in-depth interview with the Chief Executive. Very few case studies offer insight into the thinking of a Chief Executive managing a subsidiary of a global organization. Its value lies in the lessons that managers and students of management can draw on the approach adopted by a highly successful global organization.

Details

Journal of Strategy and Management, vol. 7 no. 1
Type: Research Article
ISSN: 1755-425X

Keywords

Article
Publication date: 11 January 2013

Darlington Mutanda

The aim of the article is to elucidate the political factors which motivated Zimbabwe's land reform that was forcibly initiated by the Zimbabwe African National Union Patriotic…

388

Abstract

Purpose

The aim of the article is to elucidate the political factors which motivated Zimbabwe's land reform that was forcibly initiated by the Zimbabwe African National Union Patriotic Front (ZANU PF) government in 2000.

Design/methodology/approach

The research makes use of primary and secondary sources. The government of Zimbabwe parliamentary debates highlight the grievances raised by the people over land redistribution as early as 1980. The newspapers, internet and published material provide evidence pointing out to the political nature of the land reform.

Findings

It is apparent that the ZANU PF government was reluctant to address the land question despite the fact that many rural people were crowded in the reserves. It was in 2000 that ZANU PF awakened to its waning popularity after the referendum defeat which coincided with the formation of the Movement for Democratic Change (MDC) in 1999. Land reform was used as a political weapon to thwart the MDC as evidenced by the brutal suppression of MDC activities countrywide.

Social implications

The research proves that the victimisation of MDC members in Zimbabwe has made opposition politics a disastrous game. Starting in 2000, ZANU PF embarked on a mission to thwart opposition activism and the effects were deeply felt. Paramilitary groups such as the Second Chimurenga war veterans, Border Gezi “youths” and ZANU PF supporters took the lead in torturing and killing real and alleged MDC supporters. The MDC retaliated but with very limited success.

Originality/value

The paper provides unique insights into the political motives which encouraged Zimbabwe's land reform programme. The implications for practice provided herein are useful for policy makers in the country.

Details

Journal of Aggression, Conflict and Peace Research, vol. 5 no. 1
Type: Research Article
ISSN: 1759-6599

Keywords

Article
Publication date: 20 February 2024

Yuran Jin, Xiaolin Zhu, Xiaoxu Zhang, Hui Wang and Xiaoqin Liu

3D printing has been warmly welcomed by clothing enterprises for its customization capacity in recent years. However, such clothing enterprises have to face the digital…

Abstract

Purpose

3D printing has been warmly welcomed by clothing enterprises for its customization capacity in recent years. However, such clothing enterprises have to face the digital transformation challenges brought by 3D printing. Since the business model is a competitive weapon for modern enterprises, there is a research gap between business model innovation and digital transformation challenges for 3D-printing garment enterprises. The aim of the paper is to innovate a new business model for 3D-printing garment enterprises in digital transformation.

Design/methodology/approach

A business model innovation canvas (BMIC), a new method for business model innovation, is used to innovate a new 3D-printing clothing enterprises business model in the context of digital transformation. The business model canvas (BMC) method is adopted to illustrate the new business model. The business model ecosystem is used to design the operating architecture and mechanism of the new business model.

Findings

First, 3D-printing clothing enterprises are facing digital transformation, and they urgently need to innovate new business models. Second, mass customization and distributed manufacturing are important ways of solving the business model problems faced by 3D-printing clothing enterprises in the process of digital transformation. Third, BMIC has proven to be an effective tool for business model innovation.

Research limitations/implications

The new mass deep customization-distributed manufacturing (MDC-DM) business model is universal. As such, it can provide an important theoretical reference for other scholars to study similar problems. The digital transformation background is taken into account in the process of business model innovation. Therefore, this is the first hybrid research that has been focused on 3D printing, garment enterprises, digital transformation and business model innovation. On the other hand, business model innovation is a type of exploratory research, which means that the MDC-DM business model’s application effect cannot be immediately observed and requires further verification in the future.

Practical implications

The new business model MDC-DM is not only applicable to 3D-printing garment enterprises but also to some other enterprises that are either using or will use 3D printing to enhance their core competitiveness.

Originality/value

A new business model, MDC-DM, is created through BMIC, which allows 3D-printing garment enterprises to meet the challenges of digital transformation. In addition, the original canvas of the MDC-DM business model is designed using BMC. Moreover, the ecosystem of the MDC-DM business model is constructed, and its operation mechanisms are comprehensively designed.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 10 July 2020

Hafize Yılmaz and Özgür Kabak

Locating disaster response centers is one of the key elements of efficient relief operations. The location and infrastructure of the candidate facilities usually conform to the…

Abstract

Purpose

Locating disaster response centers is one of the key elements of efficient relief operations. The location and infrastructure of the candidate facilities usually conform to the required criteria at different levels. This study aims to identify the criteria for the main and local distribution center location problem separately and prioritize each candidate distribution center using a hybrid multiple criteria decision-making approach.

Design/methodology/approach

The proposed model incorporates analytic hierarchy process (AHP) and Technique for Order Preference by Similarity to Ideal Solutions (TOPSIS) under interval type-2 fuzzy sets (IT2FSs) to overcome the uncertainty of experts` judgments and expressions in the evaluations of candidate distribution centers. In the proposed approach, weights of the criteria are determined using type-2 fuzzy AHP and the candidate distribution centers are prioritized using type-2 fuzzy TOPSIS.

Findings

Transportation, cost, infrastructure and security are determined as the main criteria for the main distribution center location criteria. Cost, warehouse facilities and security are the main criteria for local distribution center location selection. Prioritization enables decision-makers to assess each alternative accordingly to be able to select the best locations/facilities for efficient disaster response operations.

Originality/value

This study proposes new multi-criteria decision support models for prioritizing disaster response distribution centers. IT2FSs are used to be able to reflect both the complexity and vagueness of disaster environment and expert opinions. Different support models are suggested for main and local distribution centers considering their different missions. The proposed methodology is applied in Istanbul city, Turkey, where a high-magnitude earthquake is expected.

Details

Journal of Enterprise Information Management, vol. 33 no. 5
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 7 August 2017

Mauro Falasca, Jiemei Zhang, Margy Conchar and Like Li

This paper aims to explore the intermediary role of marketing dynamic capability (MDC) in the relationship between customer knowledge management (CKM) and product innovation…

2387

Abstract

Purpose

This paper aims to explore the intermediary role of marketing dynamic capability (MDC) in the relationship between customer knowledge management (CKM) and product innovation performance (PIP).

Design/methodology

A conceptual model is proposed and a survey instrument is developed. The model is tested empirically in an organizational buyer/seller setting using a survey among middle and top management of firms engaged in business-to-business relationships within high-tech industries in China.

Findings

Results show that MDC fully mediates the relationship between CKM and PIP. Empirical findings thus demonstrate that CKM is related to improved firm PIP through the deployment of firm-specific MDCs.

Research implications/limitations

The study provides clarification for a unique distinction between organizational learning and dynamic capabilities. Findings suggest that knowledge creation occurs within the scope of CKM, while the analytical and perceptual processes that lead to insights and redeployment of firm resources fall under the umbrella of MDCs.

Practical implications

Dynamic capabilities play an essential role in transforming the firm’s knowledge resources to create new configurations in response to market needs. Hence, this study reinforces the role of marketing decision-makers with appropriate decision-making power who, in an ongoing cooperation with other functional areas, are able to adapt and redeploy resources to reflect environmental changes and implement marketing strategy decisions.

Originality/value

This study contributes to the literature by addressing simultaneously the relationship between CKM, MDC and PIP. Specifically, the study demonstrates the mediating influence of MDCs on the relationship between CKM and firm PIP. The study also clarifies a key distinction between organizational learning and dynamic capabilities, demonstrating that knowledge serves an antecedent role to the deployment of dynamic capabilities.

Details

Journal of Business & Industrial Marketing, vol. 32 no. 7
Type: Research Article
ISSN: 0885-8624

Keywords

Expert briefing
Publication date: 7 August 2018

Mnangagwa narrowly avoided a second-round run-off with 50.8% of the vote, but opposition presidential candidate Nelson Chamisa of the Movement for Democratic Change (MDC) Alliance…

Details

DOI: 10.1108/OXAN-DB236646

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 15 June 2022

Matthew Moorhead, Lynne Armitage and Martin Skitmore

The purpose of this study is to analyse the current relationships between developer characteristics in terms of dominant property type (residential, commercial, retail…

Abstract

Purpose

The purpose of this study is to analyse the current relationships between developer characteristics in terms of dominant property type (residential, commercial, retail, industrial, tourism, “other”), ownership (publicly listed, publicly unlisted, private, government), organisational structure (speculative-trader, investor developers, development managers) and size (small, medium, large) in the frequency of use and required minimum value of hurdle rate metrics.

Design/methodology/approach

A questionnaire survey of 225 Australian and New Zealand trader developers, development managers, investors, valuers, fund managers and government/charities/other relating to the feasibility practices of different types of Australia/New Zealand property development companies.

Findings

(1) Residential dominant developers are more likely to use margin on development cost (MDC) required to have a higher minimum internal rate of return (IRR) percentage; (2) investor developers are more likely to use the payback period as a hurdle rate, and specific hurdle rates as a part of a go/no-go decision; (3) trader developers adopt a higher percentage of IRR and deviate further from accepted financial theory in hurdle rate selection; and (4) national property development organisations in multiple geographic regions use qualitative frameworks more as a decision-making process and use MDC less as a hurdle rate.

Practical implications

The study is limited to a sample of property practitioners working in Australia/New Zealand at the time of data collection in 2016 and, further empirical research is needed spatially and temporally to determine the extent of the findings. Further research is also needed with small- to medium-sized development organisations' on the extent to which they should use different metrics in project selection and for an improved understanding of the technical and attitudinal difficulties facing their current adoption.

Originality/value

First study to examine the feasibility practices of different types of Australia/New Zealand property developers.

Details

Journal of Property Investment & Finance, vol. 41 no. 1
Type: Research Article
ISSN: 1463-578X

Keywords

Article
Publication date: 1 June 1982

Hans B. Thorelli and Gerald D. Sentell

Makes an attempt to compare the consumer market ecosystems of the less developed countries (LDC) and the more developed countries (MDC). Says that a so little research and…

Abstract

Makes an attempt to compare the consumer market ecosystems of the less developed countries (LDC) and the more developed countries (MDC). Says that a so little research and analysis has been done of LDC markets from the consumers' perspective it is logical to set the stage for comparison using the Thai marketplace based on the study. Considers the problems and risks involved in LDC areas affecting both buyers and sellers. Examines in great detail the market system involving the largest and smallest types of Thai transactions in city and village areas. Gives out in great detail all the information within the available parameters and tabulates this is great style. Concludes that the observation of the LDC market systems were used even though these were not always of good repute.

Details

European Journal of Marketing, vol. 16 no. 6
Type: Research Article
ISSN: 0309-0566

Keywords

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