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The purpose of this chapter is to describe a method for priority setting that can be used to identify options for disinvestment, and is also meant to serve as a tool for re-allocation of resources to achieve better outcomes with a given pot of resources.

This chapter draws on findings from the application of a priority setting and resource allocation framework known as Program Budgeting and Marginal Analysis (PBMA). Case studies are used to illustrate key points around implementation including factors for success and guidelines for improving priority setting in practice.

PBMA has been applied in over 150 settings over the last 30 years. Purposes varied from focusing strictly on disinvestment to examining opportunities for re-allocation. Many organizations report continued use of the framework and decision makers typically express a desire to not revert to historical allocation or political negotiation in deciding on the funding for programs.

Practical implications of this body of work on priority setting abound in that there are significant opportunities to improve resource allocation practice including better engagement of staff, clinicians and public members, greater use of evidence in decision making and improving process transparency.

As healthcare resources are limited, particularly in predominantly publicly funded health systems, prudent use of resources is critical. Actually applying the appropriate tools to ensure that funding aligns with organizational and system objectives is paramount.

Although there is a large body of literature on priority setting particularly in countries like the United Kingdom and Canada, this chapter serves to highlight key messages specifically in the context of fiscal constraint and in relation to the concept of disinvestment or service reduction.

We review the state of the literature concerning work–family conflict in the military, focusing on service members’ parenting roles and overall family and child well-being. This includes recognition that for many women service members, parenting considerations often arise long before a child is born, thereby further complicating work–family conflict considerations in regard to gender-specific conflict factors such as pregnancy, childbirth, postpartum, and breastfeeding. Subsequently, we consider more gender-invariant conflict factors, such as the nature of the work itself as causing conflict for the service member as parent (e.g., nontraditional hours, long separations, and child care challenges) as well as for the child (e.g., irregular contact with parent, fear for parent’s safety, and frequent relocations), and the ramifications of such conflict on service member and child well-being. Finally, we review formalized support resources that are in place to mitigate negative effects of such conflict, and make recommendations to facilitate progress in research and practice moving forward.

While sports have historically provided a space for Black males to experience a high sense of self-efficacy, the question about whether or not it transfers to educational endeavors persists. A challenge for practitioners is to ensure that Black males also thrive educationally as well as in their athletic pursuits. The author presents a brief history of Black males’ participation in sport, along with the historical implications of such participation. The utility of empowerment theory is explored within the context of promoting the college and career readiness of Black male student-athletes in high school. High school counselors’ use of empowerment theory is specifically highlighted. Specific indicators of college and career readiness are discussed, and the author posits the use of empowerment theory in counseling and advising can facilitate positive change in this process, assuring that sports remains the positive mobilizing mechanism that it can be for all student-athletes.

Though environmental management accounting (EMA) is a globally recognized accounting practice, its application and development within several developing economies remain stunted. The aim of this chapter is to provide an overview of the extent to which EMA practices have been implemented by local manufacturing companies in Nairobi, Kenya.

We measure the degree to which EMA methods have been adopted by manufacturing entities and hypothesize that firm size, financial performance, and regulation are positively associated to the extent to which EMA techniques are applied by Kenyan corporations. The chapter employs a mixed methods research approach and combines the use of surveys with semi-structured interviews to gain insights into drivers of EMA and the extent to which these methods are applied locally.

We find environmental regulation and financial performance are positively associated with the level of EMA practices applied by manufacturing entities.

The findings illustrate the complexities of applying EMA practices within an emerging context and provide evidence that EMA practices are still predominantly used by entities to meet local regulatory requirements. The qualitative findings indicate there could be some companies who engage with EMA at a more sophisticated level.

Jefferson County, Alabama undertook a series of risky financial maneuvers in 2003 that included issuing large amounts of variable rate and auction rate securities as well as engaging in numerous interest rate swaps in order to lower the burgeoning costs of repairing its sewer system to comply with federal regulations. These complex financial instruments, intended to lower debt service costs on the countyʼs $3 billion in outstanding sewer warrants, led the county to financial bankruptcy in the wake of the financial markets collapse. This paper explores the choice of securities by analyzing the risk of adjustable rate securities and interest rate swaps, examining the Jefferson County case in detail, and providing some lessons for future financial management within the context of unexpected events such as the current recession.

UK higher education has faced an unprecedented period of change due to multiple UK governmental policies over a short period – coupled with demographic change and the vote to leave the European Union. This pressures universities to meet third mission aims by engaging effectively with society and business, generating income in the process to address reduced funding. Support from the UK Government includes over 20 years of funding for universities to develop entrepreneurial structures and processes, termed entrepreneurial architecture (EA). While the government regularly collects data on funds generated through third mission activities, less is known about how EA is perceived by those inside the university. The purpose of this paper is to meet that gap by exploring the perspectives of those employed specifically as part of EA implementation, as knowledge exchange intermediaries.

The study takes a phenomenological approach to achieve deeper insights into those routines and norms resulting from the application of EA. This is a purposeful sample with what is reported to be an under-researched group (Hayter, 2016); those employed as internal knowledge intermediaries across 15 universities (two from each). These university employees are specifically charged with business engagement, knowledge exchange and research commercialization; their contracts are funded and designed as a part of the EA rather than for research or teaching. An initial pilot comprising four semi-structured interviews indicated suitable themes. This was followed up through a set of three interviews over 18 months with each participant and a mapping of EA components at each institution.

Despite EA strategies, the picture emerging was that universities had embedded physical components to a greater or lesser degree without effective social architecture, shown by conflicts between stated and actual routines and norms and by consistent barriers to third mission work. Power and perceived power were critical as participants felt their own worth and status was embedded in their senior manager’s status and power, with practical difficulties for them when he or she lost ground due to internal politics.

The benefits of this study method and sample include deep insights into the perspectives of an under-reported group. The purposeful sample might be usefully expanded to include other countries, other staff or to look in depth at one institution. It is a qualitative study so brings with it the richness, insights and the potential lack of easy generalizability such an approach provides.

In designing organizations to achieve third mission aims, EA is important. Even where the structures, strategies, systems, leadership and culture appear to be in place; however, the resulting routines and norms may act against organizational aims. Those designing and redesigning their institutions might look at the experience suggested here to understand how important it is to embed social architecture to ensure effective actions. Measuring cultures and having this as part of institutional targets might also support better results.

Governments in the UK have invested resources and funding and produced policy documents related to the third mission for over 20 years. However, the persistent gap in universities delivering on policy third mission aims is well documented. For this to change, universities will need to ensure their EA is founded on strong underlying supportive cultures. Knowledge sharing with business and community is unlikely when it does not happen in-house.

The study adds new knowledge about how EA is expressed at individual university level. The findings show the need for more research to understand those routines and norms which shape third mission progress in UK universities and how power relations impact in this context, given the pivotal role of the power exerted by the senior manager.

In the first of this pair of articles we set out the broad problems and components of time‐share (TS) valuation and talked in general terms of the use of DCF techniques that might more realistically incorporate the risks involved in TS from a purchaser's point of view. This second article includes a worked example using first an ‘optimistic single‐point best estimate DCF’ and then a DCF which incorporates a range of values for each of the main variables, using random selection, finally forming a distribution of the 500 valuations actually run.

The purpose of this paper is to explore a different perspective about the role that information plays in the integration process of migrant workers by exploring the views and opinions of individuals and organizations that work with these communities on a daily basis. The study proposes a new perspective of Ager and Strang’s framework of integration by looking at its different elements through the perspective provided by Gibson and Martin’s (2019) concept of information marginalization and Dervin’s sense-making notion of resistance.

Ten intermediaries working with migrants were interviewed using semi-structure interviews. They were analyzed using an integrative approach of deductive and inductive content analysis and rendered categories drawn from the theoretical frameworks and categories that emerged from the data.

The content analysis of the data revealed that information marginalization is characterized by the lack of cultural knowledge and lack of language proficiency that impact the migrants abilities to fulfill their everyday needs, experience a safe and stable environment. Information marginalization results in migrants experiencing self-protective behaviors such as secrecy and an inability to trust information sources that are not contextualized by insiders. Findings show that information resistance can be overcome by making information available in relevant formats and distributed through trusted sources.

The study revises the notion of information marginalization by trying to understand the social and cultural gap that from both sides of the issues of integration.

The study presents a different perspective of the role of information in the integration process of migrants by examining the views and opinions of intermediaries working with these populations. Also, the study reframes existing notions of information marginalization and resistance by addressing both sides of the cultural and social gap embodies marginalization.

Malaysian public and private universities have faced unprecedented challenges due to multiple government policies in the short and medium term – coupled with economic uncertainty, budget cuts, and the entrepreneurial university (EU) agenda. This pressure is aimed to both public and private universities in accordance with the third mission of the Malaysian Education Development Plan 2015–2025 and ranking agencies by effectively engaging with the community and business, generating income in the process of tackling fundraising. The purpose of this study is to fill that gap by exploring the perspectives of those who are part of the Entrepreneurship Architecture implementation, as intermediaries of knowledge exchange and the impact of interaction by embedding Artificial Intelligence (AI) in achieving the mission of Entrepreneurship University by the government. Therefore, the main objective of this study is to develop a new model for internal parties in public universities as a guide for policy development and strategies to achieve the EU agenda. The Entrepreneurship Architecture Model will be used to identify the existing determinants, the AI infrastructure, and how the demographic factors, e.g., staff and related universities, support the model.