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Article
Publication date: 1 April 2005

William R. Allen, Paul Bacdayan, Kellyann Berube Kowalski and Mathew H. Roy

Recent misconduct and highly questionable behavior has fostered considerable distrust, cynicism, and antagonism among the populace toward the leadership of virtually all…

Abstract

Purpose

Recent misconduct and highly questionable behavior has fostered considerable distrust, cynicism, and antagonism among the populace toward the leadership of virtually all social institutions. This paper aims to examine the impact of ethics training on business students values.

Design/methodology/approach

Focuses on the central question whether exposure to ethical dilemmas and discussions in the classroom setting will lead to new paradigms of leadership incorporating instrumental values.

Findings

The results support the contention that senior level students were influenced in their perceptions of the importance of instrumental values in comparison to freshmen. As hypothesized no difference was found between men and women in both the importance and reinforcement of the instrumental values examined. The results do not support the contention that increased emphasis on ethics in textbooks and courses has had a significant impact.

Practical implications

Directions for future training are considered in light of the findings.

Originality/value

Points to the conclusion that current models of business education are not helping to reinforce instrumental values.

Details

Education + Training, vol. 47 no. 3
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 2 March 2012

Ashok Roy and Sabyasachi Bhaumik

Needs led person centred services are the hallmark of high quality intellectual disability services. Commissioning mechanisms such as Payment by Results (PbR) have been…

Abstract

Purpose

Needs led person centred services are the hallmark of high quality intellectual disability services. Commissioning mechanisms such as Payment by Results (PbR) have been established in acute health services. An outcome focussed version of PbR will be implemented nationally from 2012 in an incremental manner in mental health services for adults and older people. Though intellectual disability services are currently excluded, it is proposed that needs led approaches would improve the quality and efficiency of specialist intellectual disability services. This paper aims to suggest that this approach could be the key to commissioning and designing personalised pathways of care.

Design/methodology/approach

Health needs are scoped and care pathways are defined as primarily consisting of Needs, Interventions and Outcomes. The mandated cluster groups to be used for PbR in adult mental health and older people's services are extended to cover the non overlapping needs of people with intellectual disability to provide an integrated framework of health needs usually met by specialist services. A framework of interventions is suggested and components of “assessment” and “therapeutic” activities are outlined. An outcome framework is described. A case example illustrates the application of these components to design a care pathway to provide a personalised, needs led service.

Findings

It is possible to use the principles underlying PbR to commission personalised services of high quality, improved efficiency and thus greater value.

Originality/value

The principles underlying PbR can be used to commission personalised pathways of care in intellectual disability services at a time when this approach is being extended to mental health services nationally.

Details

Advances in Mental Health and Intellectual Disabilities, vol. 6 no. 2
Type: Research Article
ISSN: 2044-1282

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Article
Publication date: 1 July 1904

DURING the past six years, a considerable amount of progress has been made, in certain directions, towards improving methods of library work. The improvements introduced…

Abstract

DURING the past six years, a considerable amount of progress has been made, in certain directions, towards improving methods of library work. The improvements introduced have mostly come from the younger generation of English librarians, and it must also be added that this enthusiasm for betterment has been confined to a very small circle of young librarians. The majority of British librarians have apparently remained untouched by the movement towards more perfect methods compassed by their fellows, and it is doubtful if, in spite of the remarkably good work accomplished by a few “earnest men in various parts of the country, there is not, on the whole, a great preponderance of professional apathy in regard to burning questions of librarianship. The proof of this is only too obvious. Anyone who has watched the dwindling attendances at monthly Library Association meetings must have been struck by the fact as indicative of weakness or defectiveness somewhere. No professional association, with professional interests at stake, is going to languish, and practically sputter out, unless the members are bored, or indifferent, or in some way apathetic. For nearly four years, the interest in the Library Association meetings has been declining, and although the annual gatherings have been more or less successful, thanks to the energy of the provincial members, it must be remembered that the monthly meetings have been very badly attended, although their interest has been as great as heretofore—which, however, is not saying much. Recently, this lack of interest has assumed the form of a kind of epidemic rot, which has attacked other associations as well as the parent one. We hear of one kindred society having entirely suspended its meetings for months, while we read of another which can hardly get an attendance large enough to carry a vote of thanks to the speaker. When we hear it stated that the interest in the Library Association meetings is so languid that even the readers of papers do not trouble to appear, and that about half‐a‐dozen members is all that can be mustered on some occasions, it must be obvious to all that there is something radically wrong. We have heard it suggested that the Library Association meetings take place on an impossible day, and that the notice sent out is insufficient because only published in the Record, which nobody reads ! There may be an element of truth in these suggestions, but hardly enough to account for the all‐round apathy which undoubtedly exists. The stimulus derived from the Leeds meeting has apparently evaporated already, and beyond a decidedly more healthy response to the examination scheme of the Association, it is hard to understand in which direction activity of any kind exists. Comparing the professional work on this side of the Atlantic with that of the United States, it must be confessed that the comparison is very unfavourable to the British case. In America there are dozens of flourishing associations, counting their membership in thousands, while here, there are some half‐dozen associations, including the Library Association itself, which can only muster among them a little more than five hundred members. This is a poor record when one considers the possibilities, and if librarianship is to become a more powerful factor in the educational development of the future, it is evident that a strong effort must be made all round to double the membership of all the existing associations to begin with, and then to interest and retain the members who join by means of live meetings, publications, and other enterprizes. It will not suffice to rest on present achievements if librarianship is to be recognized as a greater power in the State than hitherto, and for this reason it behoves those librarians who have any “go” left in them, to try and pull up the existing machinery to a higher state of efficiency.

Details

New Library World, vol. 7 no. 1
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 November 1904

NOW that it is generally acknowledged that open‐access has come to stay, the attention of Public Librarians is becoming directed more to matters of detail in management…

Abstract

NOW that it is generally acknowledged that open‐access has come to stay, the attention of Public Librarians is becoming directed more to matters of detail in management, and less to the broader questions of policy. So far, however, the larger details, such as planning and interior arrangement, classification, and methods of issue—to name a few—have received most consideration, and there are many points of great importance to the practical utility of the library which yet remain to be dealt with systematically. It is on one of these points, the provision of Guides, that I propose to touch.

Details

New Library World, vol. 7 no. 5
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 June 1901

MRS. — receives neither honourable nor other mention in annual reports, yet she cannot be unknown to every librarian. The assistant at the issue desk could probably give a…

Abstract

MRS. — receives neither honourable nor other mention in annual reports, yet she cannot be unknown to every librarian. The assistant at the issue desk could probably give a very interesting account of her habits and instincts, of which he must perforce make a daily study. In a temple of literature issuing 100,000 volumes annually there will probably be twenty of her class, and each morning ten at least of “the old familiar faces” may be seen, apparently worshipping mystic, symbolic figures for awhile, and then offering and receiving gifts from the messenger of their goddess. From remarks passed by these devotees, we gather that they worship not Truth, but Fiction. Their saints are Miss Braddon, Mrs. Wood, Marie Corelli, and others. Many of their saints' good works are “not in,” “read long ago,” &c. Mrs. —'s reading may produce no apparent effect upon herself, but it has such an influence upon the tabulated results of Public Library work that it is worth while giving the matter some attention. It is most unfortunate that those judging the influence of a Public Library upon a community should rely solely upon the statistics usually given in annual reports. Pro and con may take the same statistics, and by most flawless logic each will prove the arguments of the other to be absurd, and in many cases it is done quite conscientiously; the conclusion arrived at quite depending upon the point of view. In this library issuing 100,000 volumes a year the percentage of fiction is, let us say, 60. Mrs. — comes at least every other day for a novel, and, as we may safely multiply Mrs. — by 20, we find she borrows 3,000 novels a year, or 3 per cent. Then, again, we never consider the many novels taken away and brought back next day because they were “not nice.” If there are 20 daily, we would now gladden the heart of the librarian by showing the percentage of fiction borrowed from his library to be 51, instead of 60. Should the issue in the class containing magazines and reviews be counted with fiction or not, certainly a large assortment of attractive magazines falsifies the record if not placed amongst fiction. Think of a classification which places in the same column—as is very frequent—the Strand Magazine and Mathew Arnold's “Essays”! Juvenile literature is surely fiction, and yet many reports totally ignore this fact, although it often amounts to 25 per cent. of the issues. For example, I find in the thirtieth Annual Report of the Borough of Tynemouth that the issue of fiction is 53 per cent. of a total issue of 85,625; but, if we take into account the 16,121 juvenile literature and 15,531 magazines and reviews, we will find the percentage of Fiction to have jumped up to 90 !

Details

New Library World, vol. 3 no. 12
Type: Research Article
ISSN: 0307-4803

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Book part
Publication date: 20 December 2000

Julie A. Lockhart and M. R. Mathews

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-76230-758-6

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Article
Publication date: 1 August 1904

LIBRARIANS in charge of small municipal collections are sometimes apt to forget, when enviously regarding some of the larger libraries, that, in many ways, a small library…

Abstract

LIBRARIANS in charge of small municipal collections are sometimes apt to forget, when enviously regarding some of the larger libraries, that, in many ways, a small library has advantages over its larger rivals, and may even carry out ideas and suggestions which are too laborious to be carried out on a very great scale. As an illustration, I wish to cite the experience of my own library at Bingley, and show how, by working out these suggestions, the membership has been raised from 700 to 1,600, and the annual issues from 24,000 to 54,000 volumes.

Details

New Library World, vol. 7 no. 2
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 July 1945

The Department of Scientific and Industrial Research has released an account of the preparation of emergency rations in the form of dehydrated foodstuffs. These rations…

Abstract

The Department of Scientific and Industrial Research has released an account of the preparation of emergency rations in the form of dehydrated foodstuffs. These rations were designed and made when the result of a forced landing of an aircraft flying over polar regions may have to be faced. Having regard to the special circumstances for which the method described by the Department was designed it is perhaps not too much to say that it introduces as great a change in feeding the crews of airships as did Appert in feeding the crews of sailing ships a hundred and thirty‐five years ago. Appert's method did much to eliminate scurvy. This to prevent starvation and loss of life which the accounts of Polar expeditions have too often recorded. Dried fruits and dried vegetables have long been known and used. Milk powder and egg powder are now as well known. If these and tinned foods be regarded as ordinary rations they are too heavy and too bulky to be of use in an emergency such as may arise when a Polar flight ends in an unpremeditated grounding and the crew are left in a Polar desert to make the best they can of the conditions. It will be remembered that in May last the “Aries,” a British Lancaster airship, made a trip of some 17,000 miles. Much of this trip was in the Polar regions. The g eographical North Pole was visited and in the return journey the true position of the magnetic North Pole was ascertained in a 4,000 mile non‐stop return journey from White Horse, Yukon, to Shrewsbury. In view of possibilities an emergency ration had to be designed in which most of the food was in the form of hydrostatically compressed blocks of compounded and dehydrated foods. The compression reducing bulk; dehydration, weight; compounding ensuring variety. The rations so prepared had to be sufficient to feed nine men for twenty‐eight days. An account of the rations so prepared forms the subject of the report issued by the Department. These blocks consist of mixtures of dehydrated foods with added sweetening and flavouring materials where appropriate, so that each is a ready‐made meal requiring only the addition of water. They are fabricated into tablets of standard size (usually 2in. by 2in. by 0·9in.). They need only to be wrapped in high grade waxed films or papers and their standard size facilitates the assembly of mixed rations whilst very little space is wasted as compared for instance with circular cans. They are made by one of two processes—those containing dried foods of large particle size such as dehydrated meat or vegetables are made by compressing the mixture in a hydraulic press. The pressed block can be broken down easily in the hand. Where the particle size of the material is much finer, as with spray dried powders such as milk or egg, such compressed blocks would be very difficult to crumble, and furthermore lumps escaping crumbling would remain as unreconstituted lumps and mar the smoothness of the product. Thus they are prepared by casting the mixture hot into moulds with added molten fat. The block can be dissolved by boiling water. Many of the blocks containing milk powder may be eaten as sweets. Four kinds of menus from these blocks were prepared to relieve monotony of diet. Details of these are given in the report for four days. The total number of calories for each day ranges from 3,550 to 3,380. The weight of food per man in grammes from 715 to 704. Fat in grammes 213 to 177. Percentage of fat 30 to 25. The computed total nett weight was 393 lbs. Rations for two days can be packed in a standard four‐gallon can—gas packed if necessary—as a master container. Fourteen such cans would be necessary. These, together with immediate wrappings, would make a gross weight of 435 lbs. A most important consideration is weight. It is pointed out that the water extracted during the dehydration process would fill another seventeen cans! If light metal alloys instead of tin plate were used for the master cans a reduction of weight would be possible, but even a total weight of 435 lbs. is “very modest” compared with the weight of most emergency rations, even when the weight of master containers is excluded for the rations as drawn up provide for each man three normal meals per day. The Department refers to the theoretical aspect of the provision of a calorific level of 3,400 per day, with a total weight of 704 gms. per man. If the diet were made up of pure carbohydrate, pure fat and pure protein alone, then, using the factors 4·9 and 4 respectively as the number of calories derived from each gramme of food, a diet containing 25 per cent. fat would have an overall calorific value of 5·25 Cals/gm. a diet giving 3,400 calories, as in Day 3, would therefore weigh 647 gms. This is an absolute minimum below which it would be impossible to go. This figure takes no account of the residual water content of dehydrated foods of salt or minerals or roughage. The weight of 715 gms. achieved in practice includes, in addition to water and roughage, some 8 gms. of salt and 13 gms. of tea. It is therefore considered that, for a ration which gives three normal meals a day, it would be virtually impossible with the materials available at present to reduce the weight of the ration further. It may be added that a stove has been designed to burn motor spirit should it be possible to salvage any after a forced landing. It is considered that this type of food may be of great value for future polar expeditions. This is undoubtedly true whether aeroplanes be used as part of the equipment or not. It may be permissible to suggest that rations such as these would prove useful in land expeditions at a pinch. While in the case of a ship having to be abandoned in mid ocean the crew's chance of survival would obviously be bettered by having a supply of such concentrated rations in the ship's boats.

Details

British Food Journal, vol. 47 no. 7
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 October 1997

M.R. Mathews

Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide…

Abstract

Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide a structure or classification for others to use. In order to structure the task, uses three time periods: 1971‐1980; 1981‐1990; and 1991‐1995, and classifies the literature into several sub‐groups including empirical studies, normative statements, philosophical discussion, non‐accounting literature, teaching programmes and textbooks, regulatory frameworks, and other reviews. Attempts, after the classification, to synthesize an overall chronological position. Concludes that there is something to celebrate after 25 years. However, the continued success of this field is dependent on a relatively small number of researchers, writers, and specialized journals without which there would be the danger of a collapse of interest and a loss of what has been gained so far. Consequently, the provision of a place in the advanced undergraduate and graduate curriculum is a major task for the next decade. Argues that appropriately qualified and motivated professionals are needed to contribute to environmental policy and management in both the public and private sectors. However, appropriate educational programmes have not been evident to date.

Details

Accounting, Auditing & Accountability Journal, vol. 10 no. 4
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 29 March 2016

Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product…

Abstract

Purpose

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

Methodology/approach

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

Findings

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

Research limitations/implications

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

Originality/value

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

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