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Applies time‐series forecasting, a traditional operations analysis methodology, to develop a forecasting procedure and ordering policy for a natural‐gas customer of Columbia Gas of Ohio, USA. Evaluates six time‐series methods and four operating policies against four commonly used measures of error and the cost consequences of error to the customer. Demonstrates that time‐series forecasting and decision theory developed by operations and applied in an actual industrial situation can become a powerful marketing technique. Provides further insights into evaluating forecasting models and ordering policies, demonstrating that introducing optimal planned bias is a robust decision‐making/forecasting approach within services. There are three parts to the study. The first is a straightforward testing of forecasting methods, using the forecasts as the natural‐gas ordering policy. Results vary depending upon how well forecasts are fitted to the data. For example, one inaccurate forecast with a poor fit incurs a penalty cost of $179,270, while the best forecast results in a penalty cost of $27,081. The second part evaluates two additional complex ordering rules with the same forecasting methods, further reducing the lowest cost to $17,709. The third part is a technical analysis reflecting a redesign of the study, demonstrating the difficulty of generalizing when characteristics of the underlying demand change. Concludes that the best forecasting model/operating policy is to use the very basic forecasting model of simple moving average (or the equivalent, first‐order exponential smoothing) combined with an optimal planned bias ordering policy, i.e. with the planned introduction of bias.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

The purpose of this paper is to examine the travel motivations, perceived benefits of travel, and the utility of travel mediums among US millennials.

In order to further examine the homogeneity of millennial travelers, millennials were put into two subgroups based on their age and annual income. Data were collected in multiple phases, incorporating both qualitative and quantitative methodological approaches.

Results revealed that several significant differences exist between the proposed millennial subgroups, labeled “young and free millennials” and “professional millennials.”

Implications from this study include direction for both tourism marketers and destination suppliers based on the differences and perceptions of both groups and suggest millennials are not a homogeneous market.

Millennials are far from being part of a homogenous cohort. Therefore, the current study sought to examine differences in the benefits received from travel and the primary reasons to travel among distinct millennial segments.

This paper aims to investigate whether values enactment could be increased through frame-of-reference (FOR) training configured around values prototyping and behavioural domain training for managers within an Australian public sector organisation.

Employees from an Australian public sector organisation were studied to ascertain the effect of values training and development via a three-way longitudinal design with a control group.

The findings indicate that FOR training can increase employee values enactment clarity and, thereby, have a positive impact upon organisational values enactment.

The application of FOR training constitutes a new approach to supporting the development of employee values clarity, which, in turn, can support the achievement of organisational values enactment. Through FOR training, employees can learn to apply organisational values in their decision-making and other behaviours irrespective of whether they are highly congruent with their personal values.

Empirical research into values management is limited and there is a lack of consensus to what is needed to create a values-driven organisation. The article shows that FOR training can be a beneficial component of a broader human resource strategy aimed at increasing organisational values enactment. With reference to the resource-based view of the firm, it is argued that values enactment constitutes a distinctive capability that may confer sustained organisational advantage.

The purpose of this paper is to examine the extent to which, in the five integrated community teams for adults with learning disabilities (CTLDs) in an English county-wide service, the use of psychotropic medication for service users was based on the presence of an appropriate mental health condition or epilepsy.

Adult participants were recruited following referral to one of the CTLDs for assessment, treatment and/or support of a possible mental health and/or behavioural need. Data were collected about participant characteristics and psychotropic medication 12 months after recruitment.

While a total of 42 (78 per cent) of the 54 participants were apparently prescribed regular or PRN (as required) psychotropic medication, only 24 (57 per cent) of these individuals had a recorded past or current mental health condition or epilepsy for which such medicine could be appropriate.

There were several limitations: the sample size was small and its representativeness was uncertain; and data collection was compromised by barriers to explicit knowledge exchange within and across the learning disability service.

While recent guidance about the use of psychotropic medication is welcome, minimising inappropriate use requires more comprehensive person-centred interventions (including crisis management plans), underpinned by imaginative, but feasible, data collection methods and integrated formulations. Investment is needed in developments that support multi-disciplinary and inter-agency working to promote “good practice” by CTLDs in responding to referrals for possible mental health and/or behavioural needs.

Complementing recent large studies of primary care (General Practitioner) records, this is the first examination of the use of psychotropic medication by service users in English CTLDs.

Ponders on whether Abraham Flexner was responsible for the change in medical education in North America in the early 20th century, owing to his report of 1910. Tries to demonstrate that medical education in the USA was part of a greater whole of major changes at that time. Concludes, though there was a philanthropic influence, Flexner (who refused to accept credit for change) was not the father of the medical reform plan.

The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student’s non-native language. It examines the impact on learning arising from the different components of English language competencies, namely, listening, reading, writing, and speaking.

The data are drawn from focus group interviews with students from Mainland China undertaking an accounting degree in Australia.

The findings indicate that students relied primarily on their reading instead of listening to seek understanding, and in turn, writing was considered less important compared to listening and reading. Notably, speaking was overlooked by many students as it was considered the least important skill necessary to achieve success as a student and to be a competent practitioner. Students developed a misconception that the quality of oral communication required of accountants in practice is unimportant.

The findings will assist accounting educators and the accounting profession in designing and implementing appropriate instructional strategies and assessment tasks for international students. One suggestion includes a more balanced weighting between written and oral assessment.

Few studies have specifically explored the impact of English language on learning accounting. While some studies examine specific aspects of language as a unitary concept, little has been reported on the impact of all components of the language skill-set on student learning.

Prostate cancer is the most common cancer diagnosed in men in the UK. Black men are in a higher prostate cancer risk group possibly due to inherent genetic factors. The purpose of this paper is to introduce PROstate Cancer Evaluation and Education (PROCEE), an innovative serious game aimed at providing prostate cancer information and risk evaluation to black African-Caribbean men.

PROCEE has been carefully co-designed with prostate cancer experts, prostate cancer patients and members of the black African-Caribbean community in order to ensure that it meets the real needs and expectations of the target audience.

During the co-design process, the users defined an easy to use and entertaining game which can effectively raise awareness, inform users about prostate cancer and their risk, and encourage symptomatic men to seek medical attention in a timely manner.

During focus group evaluations, users embraced the game and emphasised that it can potentially have a positive impact on changing user behaviour among high risk men who are experiencing symptoms and who are reluctant to visit their doctor.

The purpose of this paper is to apply the self‐efficacy model to compare knowledge‐sharing activities in the Open Source community versus those in a traditional organization.

Current literature on tacit knowledge sharing and information about the Open Source community is synthesized in the study with research concerning self‐efficacy formation. The knowledge‐sharing literature is applied in the paper to the self‐efficacy model.

Through a synthesis of different streams of literature, the paper concludes that the self‐efficacy model serves as a useful framework for better understanding the effects of context on tacit knowledge sharing. Furthermore, it is concluded that the Open Source community may provide an ideal set of subjects to whom the model can be applied.

Only propositions are offered, and the conclusions are suggestions for future research. The self‐efficacy model has been successfully applied to other areas of research in early stages (e.g. entrepreneurship) and provides a valid, tangible framework that allows many research possibilities.

The self‐efficacy model is practical and usable in a real‐world situation. A software manager (or other manager) can easily look at the inputs and outcomes of the model and see where he/she could positively affect tacit knowledge sharing.

This paper takes a highly valid and respected model and applies it to individual tacit knowledge sharing, a field in which little cross‐discipline work is done. This paper bridges a central organizational behavior/psychological theory with knowledge management research.