Search results

The challenge of connectivity in Texas, between libraries and between citizens, is complicated by the state's size—both geographic and demographic—and its diversity—ethnic, economic, and technological.

The author of this article, Barbara A. Ketterer, conducted a survey for the Libraries of Middlesex Automation Consortium (LMxAC) in New Jersey. In addition to providing some information about the history and current operations of LMxAC, Ketterer shares the findings of her research into five other library consortia and their fee structures. Membership, staff sizes, and directors' philosophies are among the other aspects explored in this comparison study.

The aim of this paper is to focus on one innovative way through which the European research is contributing to provide scientific evidence about actions that have been demonstrated to successfully reverse the closed cycle of inequality in which many citizens get caught.

The Communicative Methodology (CM) was applied, combining quantitative and qualitative methods and including the voices of all social agents involved.

Through the successful actions approach, the INCLUD‐ED project has identified five Successful Cooperativist Actions (SCAs) which have been proven to work in the current economy. Aiming at studying the transferability of the SCAs, the project has analysed how these actions are developed in the case of the Mondragon Corporation and La Estrella and La Milagrosa neighbourhoods of Albacete, the poorest neighbourhoods in Spain.

The CM promotes the inclusion of the social groups that are researched achieving results of high value for society. This article contributes with SCAs to economy and society, providing venues to overcoming social and economic exclusion.

Focusing on the role of the economic sector in tackling the different levels of inequalities from a multidisciplinary perspective, this paper addresses the diverse needs of the general public, scientists, as well as politicians. The implementation of SCAs has been demonstrated to improve different contexts contributing to the inclusive and sustainable growth.

We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition of liabilities than does the corresponding current standard (FRS‐31) and it does not permit convertibles to be reported under headings that are intermediate to debt and equity. The results of the study indicate that in comparison with the reported financial position and performance, the reporting of convertibles in accordance with NZ IAS 32 would result in higher amounts for liabilities and higher interest. Thus, analysts using financial statement information to assess risk of financial distress will need to revise the critical values of commonly used measures of risk and performance when companies report under NZ IAS

The aim of the DECIMAL Project is to produce an integrated Decision Support Module for library management systems. This is being developed from an assessment of the needs and practices of library managers in small to medium size libraries in the UK, Spain and Italy. The Project, which commenced in February 1995, comprises four Phases — Management, Research, Technical Development and Evaluation. The objectives and structure of the Project are described, with an account of progress in the technical development to date and a summary of the findings of the Research Phase. The Module is being developed to incorporate both textual and numeric information to support the decision process.

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

The purpose of this paper is to widen the knowledge base on supply chain learning by exploring and explaining how an enterprise can compete and win in the international market by integrating quality management practices along its supply chain and, above all, by becoming the coordinator in a supply chain learning (SCL) network.

The authors conducted an exploratory case study on a group operating in the coffee market that is universally recognised for the high quality of its products: illycaffè.

This paper illustrates and explains how the illycaffè Group implements, competes and wins in the international market because of its exemplary business strategies, its focus on the competitive priority of quality, and consistent and integrated supply chain management practices that are sustained by an innovative approach: the diffusion of knowledge, know‐how and a culture of excellence in coffee quality along the entire value chain. The authors find that the diffusion of a culture of quality orients supply chain learning towards the continuous improvement of product and service quality, and above all, improves results by encouraging an emergent behaviour across different actors that creates a shared culture.

The exploratory nature and use of a single case study are the major limitations of this research. Nevertheless, this study may serve as a significant starting point for future research and analysis related to supply chain learning strategies.

The illycaffè case study contributes to the literature on quality management and on supply chain management suggesting how an enterprise can improve product and service quality using a sustainable SCL strategy based on knowledge/know‐how diffusion and a shared culture along the entire supply chain.

The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations.

A qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings.

The findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager.

The study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings.

The results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities.

This paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.