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This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000000370. When citing the article, please cite: Paul D. Larson, Robert A. DeMarais, (1990), “Psychic Stock: An Independent Variable Category of Inventory”, International Journal of Physical Distribution & Logistics Management, Vol. 20 Iss: 7, pp. 28 - 34.
“Rational planning models” emerged in the early 1970's as a means by which to plan more effectively and efficiently in educational organizations. One of the most well known and widely distributed of these models was developed by Phi Delta Kappa, the educational fraternity. This paper describes a field study conducted in five Vermont schools that were “early users” of the Phi Delta Kappa material. The outcomes reveal many discrepancies between the theory and the reality of planning in public schools. In addition to the Vermont research, other research is cited that supports many of the findings and relates them to planning in schools in general. The article concludes by linking the study outcomes to recent works by other authors on the emerging concepts of loosely coupled systems, garbage can organizations, and organized anarchies and implications these concepts hold for alternative approaches to planning in educational settings.
Social and educational planning has often been characterized by limited vision, short time frames, and consideration of only a limited number of variables. Many current…
Social and educational planning has often been characterized by limited vision, short time frames, and consideration of only a limited number of variables. Many current futurists and planners ignore the possibility that the future might be other than a linear extrapolation of the past and present. Educational leaders should be proactive rather than reactive. Training in and experience with value clarification, normative forecasting, consensual validation processes, Delphi, trend analysis and design can provide educational leaders and planners with needed competencies in design, analysis, collaborative processes, and systems planning from a holistic perspective. Since 1970, the Educational Administration and Planning Program of the College of Education at the University of Vermont has included a seminar entitled “Future Cognition and Planning” which has been constructed around the above concepts and processes. In this article the professors who designed the seminar describe its components, its impact on students, its place in a preparation program for administrators and planners, and its value as an instructional process.
This paper examines the effects of contract award announcements on the stock returns of successful grantees. Contract awards are identified using Lexis/Nexis and…
This paper examines the effects of contract award announcements on the stock returns of successful grantees. Contract awards are identified using Lexis/Nexis and classified according to whether the grantor is another corporation or government body. The government grantors are further classified according to the type of government entity granting the contract. Four subsamples emerge: federal (non-military), military, municipal, and foreign. The results suggest that contract awards granted by foreign governments are more lucrative than contract awards granted by corporations or American governmental bodies. This finding endures even after controlling for potentially confounding factors.
The supply‐side or demand‐servicing functions ofinventory are well‐known in the inventory,logistics, and retailing literature. However, thisliterature has yet to develop…
The supply‐side or demand‐servicing functions of inventory are well‐known in the inventory, logistics, and retailing literature. However, this literature has yet to develop the demand‐stimulating function of inventory. This article introduces the concept of psychic stock, defined as retail display inventory for stimulating demand. Psychic stock is a minimum inventory level, which is modelled by a partitioning of psychic, cycle, and safety stock.
Futures research and long‐range planning in an urban school district involve the use of a methodology having no direct answers or precise rules in terms of experimental…
Futures research and long‐range planning in an urban school district involve the use of a methodology having no direct answers or precise rules in terms of experimental and design alternatives. While some design options can be found in operations research and management science, futures research projects in education are more likely to follow the directions for policy analysis initially suggested by Yehezkel Dror and re‐examined in Aaron Wildavsky. They note in policy analysis, 1. Much attention would be paid to the political aspects of public decision‐making and public policy‐making (instead of ignoring or condescendingly regarding political aspects) … 2. A broad conception of decision‐making and policy‐making would be involved (instead of viewing all decision‐making as mainly a resources allocation) … 3. A main emphasis would be on creativity and search for new policy alternatives, with explicit attention to encouragement of innovative thinking … 4. There would be extensive reliance on … qualitative methods … 5. There would be much more emphasis on futuristic thinking … 6. The approach would be looser and less rigid, but nevertheless systematic, one which would recognise the complexity of means‐ends interdependence, the multiplicity of relevant criteria of decision, and the partial and tentative nature of every analysis … (Wildavsky, Aaron, “Rescuing Policy Analysis from PPBS” Public Administration Review 29. 1969. pp. 189–202. Wildavsky's reference is to Dror's “Policy Analysts : A New Professional Role in Government Service” Public Administration Review. 27. 1967. pp.200–201). The intent is to describe a single futures research project conducted in a large urban school district staff development program. It is reported here as a means to outline a general approach to policy planning that might be used or adapted by other administrators who share an interest in futures research.
The long‐term goal for integrated information management at the Johns Hopkins Medical Institutions is the creation of a knowledge management environment—a network of…
The long‐term goal for integrated information management at the Johns Hopkins Medical Institutions is the creation of a knowledge management environment—a network of databases that an individual would tap as one would one's own memory. An important library component in this emerging environment is WELMED, a general purpose bibliographic database management system that permits the library to distribute its databases and related services to its users through common, customizable interfaces. The characteristics and components of the WELMED system are detailed.
Georgetown University recently designed a prototype digital full‐text system to provide clinicians and researchers with electronically transmitted journal articles that…
Georgetown University recently designed a prototype digital full‐text system to provide clinicians and researchers with electronically transmitted journal articles that include illustrations. The system enables health practitioners to quickly search a database and retrieve full‐text articles with the touch of a few keys. It includes new technical methods of storing, transmitting, and delivering documents electronically using a small test base in cancer and genetics. The project goals are to accelerate the library's ability to deliver full‐text documents in the clinical setting and to improve knowledge management and library services by using advanced technologies. The objectives are 1) to design and maintain a digital full‐text database of articles with illustrations; 2) to develop, test, and modify the storage/retrieval system and transmission technology; and 3) to provide users with access to the full‐text system and evaluate its usefulness and applicability.
The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the…
The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the USA in the post-International Financial Reporting Standards adoption period.
The authors use ordinary least squares regression to test the hypotheses with a correction for heteroscedasticity.
The authors find that firms in countries with rules-based accounting, higher quality public auditor work environments, stricter enforcement of accounting standards and more reliance on equity-market financing have higher within-country comparability with each other. At the firm-level, the authors find that firms which are larger, engage in less earnings management, and have lower return-on-asset volatility have higher within-country comparability with each other.
The authors use one measure of accounting comparability. Alternative measures of accounting comparability could test the hypotheses more completely.
The findings of the paper may help the regulators make more efficient policies to establish an efficient financial market within their country.
The paper is the first, to the authors’ knowledge, to identify country-level and firm-level determinants of within-country accounting comparability. It contributes to the accounting literature by completing the theory of international accounting comparability from the within-country perspectives, as prior literature focuses on the cross-country perspective of international accounting comparability.
The purpose of this paper is to offer a critique of the sociological model of professionalisation known as the “professional project” put forward by Magali Larson, which has become the prevailing paradigm for accounting historians.
The paper challenges the use of the concepts of monopoly, social closure, collective social mobility and the quest for status as applied to the history of accountancy. The arguments are made on both empirical and theoretical grounds.
The use of the concept of monopoly is not justified in the case of accounting societies or firms. The only monopoly the accountants required was the exclusive right to the titles, for example, CA in Britain and CPA in the USA. They were right to argue that the credentials were merely to distinguish themselves in the market place from untrained accountants. The validity of the concept of social closure via artificial barriers to entry is questioned and new evidence is provided that the elite accountants have always recruited heavily from classes lower in the social hierarchy than themselves. The concept of the collective social mobility project is found wanting on a priori and empirical grounds; accountants behaved no differently to other business classes and have probably not enhanced their social status since the formation of their societies.
The paper offers, in the case of accountancy, one of the few critiques of the accepted model of professionalisation. It demonstrates the weak explanatory power of the sociological paradigms used by accounting historians.