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Article

C. Armistead, R. Johnston and C.A. Voss

Most Western countries are demonstrating a trend in the public and private sector away from traditional manufacturing operations. This has resulted in customer‐led…

Abstract

Most Western countries are demonstrating a trend in the public and private sector away from traditional manufacturing operations. This has resulted in customer‐led pressure for Production/Operations Management teachers to give service operations equal time with manufacturing. Service industries have the same operating issues as manufacturing but for effective teaching two aspects must be considered. The first is the context of service operations and the second is those differences that do exist between manufacturing and services. A teaching strategy is proposed. This emphasises the use of service cases and examples to illustrate the application of operations management approaches; an understanding of the key contextual differences in the service environment; and the development of electives focusing on specific service features in operations management. Examples from undergraduate and postgraduate teaching are given.

Details

International Journal of Operations & Production Management, vol. 6 no. 3
Type: Research Article
ISSN: 0144-3577

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Article

Marcos Eduardo Finger, Daniel Pacheco Lacerda, Luis Riehs Camargo, Fábio Sartori Piran, Ricardo Augusto Cassel and Maria Isabel Wolf Motta Morandi

The purpose of this paper is to investigate the relations in the Marketing/Operations interface through the analysis of data of the operational reality of a Brazilian…

Abstract

Purpose

The purpose of this paper is to investigate the relations in the Marketing/Operations interface through the analysis of data of the operational reality of a Brazilian company with a low technological intensity. The study aims to quantify and determine the impacts of marketing decisions on delivery performance and on flexibility of the operations area.

Design/methodology/approach

A longitudinal case study was conducted and the variables used in the model were derived from established theories and were evaluated with artificial neural networks. The case of a food manufacturing company was selected to reflect the relations in the marketing/operations interface of a low technological intensity enterprise.

Findings

The results show that the decisions on Place/Channel, Price and Product dimensions of marketing exert a significant impact on flexibility and delivery performance of the operation area.

Research limitations/implications

The findings of the case study cannot be generalised and the outcomes are specific to just one firm. However, the approach lends itself to replication, particularly within low technological intensity companies.

Originality/value

Prior studies have focussed on coordination among functional areas as marketing and operations at higher levels of abstraction. The study contemplate empirical propositions through the data analysis of a company with a low technological intensity that can be used to improve managers' decisions and alignment in the Marketing/Operation Interface.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

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Article

Shu Inoue

This study aims to investigate whether managers of Japanese firms that adopt international financial reporting standards (IFRS) engage in earnings management by shifting…

Abstract

Purpose

This study aims to investigate whether managers of Japanese firms that adopt international financial reporting standards (IFRS) engage in earnings management by shifting core expenses to reported discontinued operations. Based on this purpose, the author also investigates the impact of continuing operations reporting on core earnings.

Design/methodology/approach

This study uses regression analysis mainly using the expected-core-earnings model (McVay, 2006) on a sample of Japanese firms adopting IFRS. The sample consists of 317 firm-year observations representing 48 Japanese firms that adopted IFRS from 2010 to 2018, noting that Japan has adopted IFRS since 2010.

Findings

The author finds that firms shift operating expenses of continuing operations to discontinued operations to increase core earnings. Additionally, the author desegregates reported discontinued operations into core and non-core earnings because previous literature assumes that firms engage in classification shifting using special items. Results reveal that firms use the classification shifting using negative non-core earnings of discontinued operations. Furthermore, the income-increasing discontinued operations negatively influence both current and future core earnings while income-decreasing discontinued operations do not.

Research limitations/implications

The result could rely on the efficiency of the expected core earnings model. The author intentionally use only the Japanese sample rather than a global sample to control the characteristics of each country that can be noise; it could be a bias of this study.

Practical implications

The author revealed that firms engaged in the classification shifting using negative non-core earnings of discontinued operations. Providing detailed information on discontinued operations, segmented core earnings and non-core earnings (special items) is necessary. Deficiency of details on discontinued operations can create information asymmetry between managers and investors. It can encourage managers to engage in opportunistically earnings management using discontinued operations, taking advantage of investors’ ignorance of the nature of the expenses allocated to discontinued operations.

Social implications

This study would be beneficial to investors by informing them of the potential usefulness and risks of IFRS because it is believed that IFRS is to be the predominant set of accounting standards in the world.

Originality/value

The author exposes a potential earnings management practice under IFRS by extending the literature on classification shifting through examining the relationship between unexpected core earnings and discontinued operations. The author extends prior research for classification, developing it to an investigation of the impact on core earnings, finding that income-increasing discontinued operations negatively influence core earnings, whereas income-decreasing discontinued operations do not. This study indicates that standard setters should pay close attention to the potential problems of line-item separations of discontinued operations.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Book part

Irina Farquhar and Alan Sorkin

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized…

Abstract

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

Details

The Value of Innovation: Impact on Health, Life Quality, Safety, and Regulatory Research
Type: Book
ISBN: 978-1-84950-551-2

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Article

Gabriela Lobo Veiga, Edson Pinheiro de Lima, José Roberto Frega and Sergio E. Gouvea da Costa

To investigate the relationship between performance frontier and operations strategy. A two-level conceptual framework is proposed based on performance elements that act…

Abstract

Purpose

To investigate the relationship between performance frontier and operations strategy. A two-level conceptual framework is proposed based on performance elements that act as output/input variables and delimit the scope of the frontier analysis.

Design/methodology/approach

The framework proposition is based on the fourth round of high-performance manufacturing survey data. A representative set of variables for assessing performance based on operations strategy constructs is defined through multivariate data analysis techniques. The main method used is the principal component analysis.

Findings

The proposed first-level conceptual framework formalizes the relationships between performance frontier analysis techniques and operations strategy, delimiting the scope and the structural definitions. The second-level conceptual framework defines the constructs of the input and output dimensions for frontier analysis studies.

Originality/value

The paper contribution is developed in the gap of market-led orientation to study operations strategy performance frontier since most related literature focuses on capabilities development with a main focus on the resource-based view (RBV) approach. A conceptual framework based on the competitive priorities is therefore proposed to represent the operations strategy in the view of the frontier techniques. The value lies in defining performance measures which are not a straightforward task as the growth of organization competitiveness and complexity require multiple performance measures. A deeper understanding of frontier estimation on the operations strategy context is also provided, contributing to positively influence firms to succeed in the current dynamic competitive environments.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

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Book part

Sarah Beardmore and John Middleton

Historically, the World Bank has been the largest external financier of education in the world, committing a peak amount of just over $5 billion in Fiscal Year (FY) 2010…

Abstract

Historically, the World Bank has been the largest external financier of education in the world, committing a peak amount of just over $5 billion in Fiscal Year (FY) 2010 through both its Education Sector projects and multisector projects managed by other sectors (World Bank, 2010b). The World Bank also hosts the Education for All-Fast Track Initiative (EFA FTI). Launched in 2002, EFA FTI is a partnership of governments, civil society organizations, and multilateral agencies such as United Nations Educational, Scientific and Cultural Organization (UNESCO) and the World Bank, which provides grant funding and technical assistance to implement the basic education components of national education strategies. By providing significant funding for education in low-income countries (LICs) through its own International Development Association (IDA) and by managing the majority of EFA FTI grant funding, the World Bank has a major impact on the direction of education development around the world.

In 2011 the Bank released a new Education Sector Strategy, Learning for All, which sets out the World Bank Education Sector's approach to education development over the coming decade. The analysis in this chapter examines the role of the EFA FTI and the growth of World Bank education operations managed outside the World Bank Education Sector, as well as their influence on Bank education lending objectives in sub-Saharan Africa. We examine trends in World Bank and EFA FTI basic education financing in sub-Saharan African countries that have joined the EFA FTI partnership to compare these two sources of financing for primary education and analyze the extent to which the World Bank is substituting its primary education lending with grants from the EFA FTI. We also assess the results frameworks of 10 multisector operations managed by noneducation sectors (Economic Management and Poverty Reduction; Urban Development; Rural Sector; Population, Health, and Nutrition; and Social Protection) to ascertain the extent to which they include education objectives and indicators. The chapter focuses its research around two questions:1.Is there evidence that financing from the EFA FTI is substituting World Bank financing for education in sub-Saharan Africa?2.Are World Bank multisector operations well designed to achieve education objectives in sub-Saharan Africa?

The research finds that the EFA FTI has almost certainly impacted the demand for IDA financing for basic education development. The comparison of IDA and EFA FTI primary education financing shows country-level substitution is occurring in a number of sub-Saharan African countries, with at least 13 out of 18 EFA FTI grant recipients in sub-Saharan Africa receiving a declining share of IDA financing for primary education since joining the EFA FTI.

Second, multisector operations now account for one-third of Bank education lending and have increased to comprise half of all new education commitments in sub-Saharan Africa. The research finds that multisector operations with education components are not as effective or accountable for education outcomes as those managed by the Education Sector, unless they are explicitly linked to national education plans. Given the disconnect between Education Sector managed education lending, and financing for education managed by other Bank sectors, it is unclear how the latter will be guided by the Bank's Education Sector Strategy, which will only apply to half of all Bank education lending for sub-Saharan Africa. Currently, there is no guarantee that both EFA FTI funding and noneducation sector managed lending will be measured against World Bank education strategy standards, and yet the Education Sector Strategy 2020 does little to address these challenges.

Details

Education Strategy in the Developing World: Revising the World Bank's Education Policy
Type: Book
ISBN: 978-1-78052-277-7

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Book part

Christopher Skousen, Li Sun and Kean Wu

Prior research suggests that managers engage in classification shifting using discontinued operations as an earnings management tool. The authors investigate the role of…

Abstract

Prior research suggests that managers engage in classification shifting using discontinued operations as an earnings management tool. The authors investigate the role of managerial ability in this type of classification shifting because prior research links high ability managers to reduced levels of earnings management. Using a large sample from 1988 to 2014, the authors find that more-able managers better mitigate the extent of classification shifting using discontinued operations. The authors also find that our results are mainly driven by firms with income-decreasing discontinued operations.

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Abstract

Details

Harnessing the Power of Failure: Using Storytelling and Systems Engineering to Enhance Organizational Learning
Type: Book
ISBN: 978-1-78754-199-3

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Book part

Susan Moffatt-Bruce, Ann Scheck McAlearney, Alison Aldrich, Tina Latimer and Edmund Funai

Clinical front-line staff are best positioned within the organizations to identify patient safety problems and craft solutions. However, in traditional models, safety…

Abstract

Purpose

Clinical front-line staff are best positioned within the organizations to identify patient safety problems and craft solutions. However, in traditional models, safety committees are led by senior executives who are not clinically responsible for patients. This top-down approach can result in missed opportunities to address patient-centered challenges and better manage the health of the defined populations served by these organizations.

Design/methodology/approach

To foster teamwork, enhance empowerment, and improve the patient care environment, Operations Councils led by trained front-line staff were deployed in 15 clinical areas at the Ohio State University Wexner Medical Center (OSUWMC) as a performance improvement tool.

Findings

Standardized training of Council facilitators was designed and implemented to guide the performance improvement process. Balanced scorecards were developed in each Council based on the risks and concerns of that particular clinical area. After initial implementation of the Operations Councils, patient safety events declined and team engagement improved by over 34% across the medical center; the highest changes were seen in areas where Operations Councils had been deployed. Additionally, outcome metrics including area-specific and system-wide mortality and readmissions improved after implementation.

Originality/value

We suggest that this type of approach may be an appropriate strategy to consider in other health care organizations as such institutions are challenged to better manage the health of their defined patient populations.

Details

Population Health Management in Health Care Organizations
Type: Book
ISBN: 978-1-78441-197-8

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Book part

Desalegn Abraha and Akmal S. Hyder

In this chapter, six cases are presented, four from Poland and two from Hungary. The Polish cases are Partec Rockwool, PLM, Bulten Tools, and Vattenfall, while Svedala and…

Abstract

In this chapter, six cases are presented, four from Poland and two from Hungary. The Polish cases are Partec Rockwool, PLM, Bulten Tools, and Vattenfall, while Svedala and Getinge belong to Hungary.

The cases have been described in different phases following the conceptual framework, developed in chapter six. All cases we present in three phases except Svedala where there are two phases. In the later case, neither the alliance nor the partners could be traced. Among the cases, level of performance varied. Getinge is the only case where the partners continued with the same alliance and the ownership structure remained unchanged. In Partec, the foreign partner acquired the local shares to establish a wholly owned subsidiary, and in Bulten Tool, the foreign partner became the major owner to have control over the company. Partec Rockwool and Vattenfall had been sold to other companies after amicable settlement between the partners.

Details

Transformation of Strategic Alliances in Emerging Markets, Volume II
Type: Book
ISBN: 978-1-80043-748-7

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