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Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-85724-052-1

Book part
Publication date: 8 August 2005

Christine Gagliardi

Medical and legal records of 64 inmates receiving mental health services at a maximum-security prison located in the Northeast United States were examined to look at whether…

Abstract

Medical and legal records of 64 inmates receiving mental health services at a maximum-security prison located in the Northeast United States were examined to look at whether prison adjustment is impacted by housing in a mental health residential treatment unit. Inmates in the residential treatment unit, the “treatment group” had a significant decrease in hospitalizations and disciplinary reports while housed in the residential treatment unit. Inmates with a mental health history housed in the general population, the “control group,” did not show a decrease in these behaviors during a similar time period. Results find that inmates referred to the residential treatment unit seem to have high numbers of hospitalizations and segregations while housed in the general population, which level off and become similar to the control group upon entry to the residential treatment unit. Implications for future research evaluating the impact of the residential treatment unit on the behavior of the inmate after he has left the unit are discussed.

Details

The Organizational Response to Persons with Mental Illness Involved with the Criminal Justice System
Type: Book
ISBN: 978-0-76231-231-3

Book part
Publication date: 2 April 2008

Graham Hubbard

This paper explains how a variety of business units within a listed corporation have tried to define their strategic capabilities, as part of a process of developing independent…

Abstract

This paper explains how a variety of business units within a listed corporation have tried to define their strategic capabilities, as part of a process of developing independent business strategies within the corporation's corporate strategy. This paper describes the processes by which strategic capabilities were identified in each unit, the differences and similarities between the capabilities identified at the business unit level, and their consistency (or otherwise) with an overall corporate strategic positioning.

This paper is based on the author's consulting experience with both the parent corporation and its individual business units over a period of 15 years, and most recently on an intensive relationship with one division of the corporation and its 13 business units began three years ago. An objective of these relationships has been clarifying each business unit's strategy and any basis for sustainable competitive advantage of its strategic capabilities. What emerged from this process is a set of definitions of business unit strategic capabilities which are both similar to, but in some cases different from, the corporate parent's perceptions of the strategic capabilities of its business units.

This paper describes the process by which a first representation of “strategic capabilities” emerged in each business unit. For each unit, the agreed descriptions of strategic capabilities helped guide strategic decision making and implementation and assisted each unit in clarifying its strategic positioning in its markets. However, considerable differences remain in the articulation of each unit's capabilities and in what capabilities are considered to exist in the business units.

This paper is designed to give practitioners and academics a case study through which to consider practicalities involved in articulating and operationalizing strategic capabilities in general and in defining corporate strategies in particular.

Details

Competence Building and Leveraging in Interorganizational Relations
Type: Book
ISBN: 978-1-84950-521-5

Book part
Publication date: 7 October 2010

Rouselle F. Lavado, Leizel P. Lagrada and Brian C. Gozun

The Philippine health care system is comprised of both private and public hospitals, clinics, and health care providers, and public health units serve a huge majority of the…

Abstract

The Philippine health care system is comprised of both private and public hospitals, clinics, and health care providers, and public health units serve a huge majority of the population because of their number and accessibility to more people in terms of price and location. It is therefore important to examine the performance of these public health units and see if they could become more efficient in the delivery of health services. This study will apply data envelopment analysis (DEA) to assess the efficiency of provinces in providing health care services in order to assist the Department of Health in identifying the performance level of each province, determining the targets for improvements in securing benefits and using resources, and identifying the peers of provinces in the delivery of health care. The data used in this study are taken from the Field Health Service Information System and Philippine Health Insurance System of the Department of the Health and the Statement of Income and Expenditure of the Department of Finance. The following programs were analyzed in this study: Maternal Health Care, Child Health Care, and Environmental Sanitation. These programs’ outcomes comprise the percentage of the prevalence of contraceptive use and fully immunized children, for maternal and child health care programs; and the percentage of people who have access to potable water and sanitary toilets, for environmental sanitation. As for inputs, expenditure efficiency is analyzed by the health unit budget per capita and technical efficiency includes the number of doctors and midwives per 100,000 population and the percentage of rural health units accredited by the Philippine Health Insurance Corporation. The DEA results for efficiency expenditure shows that only 9 out of 77 provinces are efficient in providing health programs given their budgets and the average input efficiency score is 54 percent and the average output efficiency score is 87 percent. As for the DEA results for technical efficiency, 24 out of 77 provinces are efficient in providing health care programs given the percentage number of doctors, midwives, and accredited health facilities by the Philippine Health Insurance Corporation. The average input efficiency score is 79 percent and the average output efficiency score is 80 percent. This study has shown the importance of DEA in analyzing the efficiency of delivery of public health services in provinces using expenditure, number of available health care providers, and the presence of accredited rural health units vis-à-vis environmental sanitation and maternal and child health care programs. DEA can rationalize the allocation of budgets among similar health units in order to further improve the efficiency in the delivery of health services in provinces. Moreover, benchmarking using DEA results can improve the accountability of provincial health units in the utilization of their budgets in order to further increase the reach of province-based health programs which could lead to a marked improvement in the health of Filipinos.

Details

Applications in Multicriteria Decision Making, Data Envelopment Analysis, and Finance
Type: Book
ISBN: 978-0-85724-470-3

Abstract

Details

Local Government Shared Services Centers: Management and Organizations
Type: Book
ISBN: 978-1-83982-258-2

Book part
Publication date: 14 December 2023

William M. Baker

This chapter presents a new approach to teach process costing that uses worksheets to create the information necessary to account for costs. The approach employs a five-column…

Abstract

This chapter presents a new approach to teach process costing that uses worksheets to create the information necessary to account for costs. The approach employs a five-column, five-row worksheet that presents weighted-average and FIFO costs per equivalent unit simultaneously. Then, the goal of process costing, accounting for costs, is formally presented in a manner to emphasize its importance. As a result, students are better able to compare and contrast the two process-costing methods.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Article
Publication date: 5 April 2024

Heping Liu, Jinxin Lu, Fusheng Zhu and Ani Luo

This study proposes a tensegrity-based traction structure with D-bar dual cable units. It is used to connect the airship and the ground to stabilize the airship.

Abstract

Purpose

This study proposes a tensegrity-based traction structure with D-bar dual cable units. It is used to connect the airship and the ground to stabilize the airship.

Design/methodology/approach

The mathematical models and dynamic models of the D-bar dual cable (hereafter referred to as DD cable) unit of the tensegrity-based traction structure are established. Based on the minimum mass method, the mass of the DD cable unit in the critical state (cable member is yielding, or bar member is buckling or yielding) is analyzed. Then, the tensile strength of the DD cable unit and single cable unit under the same condition is compared using the control variate method. Finally, based on ANSYS dynamic simulation, the stability of the two structures under the same external force disturbance was tested.

Findings

Expressions for the minimum mass of the DD cable unit under different failure conditions are solved. Dynamic simulation results show that the capacity of resisting disturbance of the DD cable unit is much better than that of the single cable unit under the same wind speed. So, we find a structure more suitable for the fixed connection of an airship.

Originality/value

This study helps to provide theoretical reference and thinking for the practical application of the traction structure with a D-bar dual cable unit.

Details

Engineering Computations, vol. 41 no. 2
Type: Research Article
ISSN: 0264-4401

Keywords

Open Access
Article
Publication date: 6 March 2024

Chuloh Jung, Muhammad Azzam Ismail, Mohammad Arar and Nahla AlQassimi

This study aims to evaluate the efficiency of various techniques for enhancing indoor air quality (IAQ) in construction. It analyzed the alterations in the concentration of indoor…

Abstract

Purpose

This study aims to evaluate the efficiency of various techniques for enhancing indoor air quality (IAQ) in construction. It analyzed the alterations in the concentration of indoor air pollutants over time for each product employed in controlling pollution sources and removing it, which included eco-friendly substances and adsorbents. The study will provide more precise and dependable data on the effectiveness of these control methods, ultimately supporting the creation of more efficient and sustainable approaches for managing indoor air pollution in buildings.

Design/methodology/approach

The research investigates the impact of eco-friendly materials and adsorbents on improving indoor air quality (IAQ) in Dubai's tall apartment buildings. Field experiments were conducted in six units of The Gate Tower, comparing the IAQ of three units built with “excellent” grade eco-friendly materials with three built with “good” grade materials. Another experiment evaluated two adsorbent products (H and Z) in the Majestic Tower over six months. Results indicate that “excellent” grade materials significantly reduced toluene emissions. Adsorbent product Z showed promising results in pollutant reduction, but there is concern about the long-term behavior of adsorbed chemicals. The study emphasizes further research on household pollutant management.

Findings

The research studied the effects of eco-friendly materials and adsorbents on indoor air quality in Dubai's new apartments. It found that apartments using “excellent” eco-friendly materials had significantly better air quality, particularly reduced toluene concentrations, compared to those using “good” materials. However, high formaldehyde (HCHO) emissions were observed from wood products. While certain construction materials led to increased ethylbenzene and xylene levels, adsorbent product Z showed promise in reducing pollutants. Yet, there is a potential concern about the long-term rerelease of these trapped chemicals. The study emphasizes the need for ongoing research in indoor pollutant management.

Research limitations/implications

The research, while extensive, faced limitations in assessing the long-term behavior of adsorbed chemicals, particularly the potential for rereleasing trapped pollutants over time. Despite the study spanning a considerable period, indoor air pollutant concentrations in target households did not stabilize, making it challenging to determine definitive improvement effects and reduction rates among products. Comparisons were primarily relative between target units, and the rapid rise in pollutants during furniture introduction warrants further examination. Consequently, while the research provides essential insights, it underscores the need for more prolonged and comprehensive evaluations to fully understand the materials' and adsorbents' impacts on indoor air quality.

Practical implications

The research underscores the importance of choosing eco-friendly materials in new apartment constructions for better IAQ. Specifically, using “excellent” graded materials can significantly reduce harmful pollutants like toluene. However, the study also highlights that certain construction activities, such as introducing furniture, can rapidly elevate pollutant levels. Moreover, while adsorbents like product Z showed promise in reducing pollutants, there is potential for adsorbed chemicals to be rereleased over time. For practical implementation, prioritizing higher-grade eco-friendly materials and further investigation into furniture emissions and long-term behavior of adsorbents can lead to healthier indoor environments in newly built apartments.

Originality/value

The research offers a unique empirical assessment of eco-friendly materials' impact on indoor air quality within Dubai's rapidly constructed apartment buildings. Through field experiments, it directly compares different material grades, providing concrete data on pollutant levels in newly built environments. Additionally, it explores the efficacy of specific adsorbents, which is of high value to the construction and public health sectors. The findings shed light on how construction choices can influence indoor air pollution, offering valuable insights to builders, policymakers and residents aiming to promote public health and safety in urban living spaces.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 23 January 2024

Dominic Loske, Tiziana Modica, Matthias Klumpp and Roberto Montemanni

Prior literature has widely established that the design of storage locations impacts order picking task performance. The purpose of this study is to investigate the performance…

Abstract

Purpose

Prior literature has widely established that the design of storage locations impacts order picking task performance. The purpose of this study is to investigate the performance impact of unit loads, e.g. pallets or rolling cages, utilized by pickers to pack products after picking them from storage locations.

Design/methodology/approach

An empirical analysis of archival data on a manual order picking system for deep-freeze products was performed in cooperation with a German brick-and-mortar retailer. The dataset comprises N = 343,259 storage location visits from 17 order pickers. The analysis was also supported by the development and the results of a batch assignment model that takes unit load selection into account.

Findings

The analysis reveals that unit load selection affects order picking task performance. Standardized rolling cages can decrease processing time by up to 8.42% compared to standardized isolated rolling boxes used in cold retail supply chains. Potential cost savings originating from optimal batch assignment range from 1.03% to 39.29%, depending on batch characteristics.

Originality/value

This study contributes to the literature on factors impacting order picking task performance, considering the characteristics of unit loads where products are packed on after they have been picked from the storage locations. In addition, it provides potential task performance improvements in cold retail supply chains.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 1 August 1995

Samuel Wathen

Presents a study which explored a relationship between productionprocess focus and performance at the business unit level using theprofit impact of marketing strategies (PIMS…

2475

Abstract

Presents a study which explored a relationship between production process focus and performance at the business unit level using the profit impact of marketing strategies (PIMS) database. The relationship between production process focus and financial performance for business units was partially supported using return‐on‐sales (ROS), and was not supported with return‐on‐assets and return‐on‐income. Indicates that the degree of production process focus is not directly related to a business unit′s performance. The implication is that the degree of production process focus must be recognized as part of a manufacturing strategy that is consistent with an overall business strategy.

Details

International Journal of Operations & Production Management, vol. 15 no. 8
Type: Research Article
ISSN: 0144-3577

Keywords

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