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Book part
Publication date: 24 October 2018

Shola Abidemi Olabode

Abstract

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Digital Activism and Cyberconflicts in Nigeria
Type: Book
ISBN: 978-1-78756-014-7

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Article
Publication date: 13 November 2007

Daniel Vázquez‐Bustelo, Lucía Avella and Esteban Fernández

Despite the fact that agile manufacturing has been frequently promoted as a means of improving business competitiveness, little empirical evidence exists in the literature…

Abstract

Purpose

Despite the fact that agile manufacturing has been frequently promoted as a means of improving business competitiveness, little empirical evidence exists in the literature validating its positive link with business performance. The purpose of this research paper is to analyse agile manufacturing in Spain and study whether it is a critical factor for success in different industries.

Design/methodology/approach

A conceptual model is drawn up, based on the literature and a previous case study, to relate turbulence in the environment with agile manufacturing practices and business performance. The model is tested on a large sample of Spanish manufacturers using a survey methodology to obtain information and a structural equation model to analyse the data.

Findings

The results obtained show that, in turbulent environments, the integrated use of agile manufacturing practices promotes manufacturing competitive strength, leading to better operational, market and financial performance.

Research limitations/implications

This study has two main limitations. First, it is difficult to determine the most suitable unit of analysis when studying agile manufacturing. Second, single respondent bias may be considered a limitation.

Practical implications

Managers should consider the integrated implementation of agile manufacturing practices in order to develop manufacturing strength and to outperform competitors in turbulent business environments.

Originality/value

This study adopts a systematic approach to the analysis of agile manufacturing, considering various agility practices or enablers in an integrated way and relating them not only to environmental characteristics but also to business performance. This approach is especially interesting because most of the literature on agile manufacturing deals with agility strategies or techniques in an isolated way. The study also tests the suitability of agile manufacturing in real organisations – for the first time in the Spanish context.

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International Journal of Operations & Production Management, vol. 27 no. 12
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 March 2017

Juita-Elena (Wie) Yusuf and Arwiphawee (Sai) Srithongrung

This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes…

Abstract

This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes. We provide a background discussion of public sector capital management, followed by a summary of the articles that comprise this symposium. Combined, these articles illustrate the complexity of and challenges to capital management at the state and local government levels. We discuss common themes that emerge from reading these articles as a collective symposium, including: (1) modest progress in applying and empirically testing theoretical frameworks; (2) the variety of actors and institutions; and (3) the deteriorating condition and poor performance of public infrastructure. We use the articles to illustrate gaps in the research and offer suggestions for future research on capital management theory and practice.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2016

Olga Smirnova, Juita-Elena (Wie) Yusuf and Suzanne Leland

Public agencies contract out to pursue a variety of goals. But, these goals cannot be realized if the performance of contractors is not assessed and monitored. This study…

Abstract

Public agencies contract out to pursue a variety of goals. But, these goals cannot be realized if the performance of contractors is not assessed and monitored. This study examines the state of performance measurement and contract monitoring in the U.S. transit agencies. We focus on three research questions: (1) What monitoring capacity exists within transit agencies? (2) What monitoring methods are used by transit agencies? (3) What performance measures are tracked by transit agencies? We find monitoring units are common in a third of agencies in the study. Service and customer complaints are the most common performance measures, while penalties and liquidated damages are the most frequent form of penalties. Finally, we find that transit agencies utilize a variety of output and outcome measures to monitor contractors.

Details

Journal of Public Procurement, vol. 16 no. 2
Type: Research Article
ISSN: 1535-0118

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Article
Publication date: 10 January 2020

Francesca Manes-Rossi, Natalia Aversano and Paolo Tartaglia Polcini

The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis…

Abstract

Purpose

The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a sample of municipalities in the USA, this paper aims to identify the qualitative characteristics and content elements that PR should have to serve as a legitimation tool.

Design/methodology/approach

The study adopts a mixed methodology. After the analysis of previous studies on PR and best practices in US municipalities, a list of content elements and qualitative characteristics of PR is compared with results emerging from the content analysis of PR published by of a sample of municipalities in the USA.

Findings

The analysis reveals that the PR should embed information about the government’s sources of revenues and taxes, expenditures, cost of government services, liveability and governance of the city.

Research limitations/implications

The paper offers new knowledge on reporting centered on citizens, framing the analysis in the legitimacy theory. Even though the research relates only to the US context, the results may assist standard setters in preparing guidelines for local governments to communicate financial data to citizens and stimulate further research in other contexts.

Practical implications

The results may encourage local governments to prepare a PR suitable to discharge accountability and gain legitimation.

Originality/value

This study is the first to discuss the PR within a theoretical framework, in this case, legitimacy theory. Moreover, a further novelty lays in the analysis carried out on the PRs published by US municipalities in order to derive qualitative characteristics and content elements with which the PR should comply.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2012

Juita Elena (Wie) Yusuf and Thomas Musumeci

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB…

Abstract

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent different combinations of strategies involving OPEB promises and assets. We illustrate these strategies and responses using selected counties and nine mid-Atlantic cities.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 24 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2013

Juita-Elena (Wie) Yusuf and Lenahan OʼConnell

This paper focuses on the American states and the sources of the expanding structural imbalance between their highway-related revenues on the one hand and expenditures for…

Abstract

This paper focuses on the American states and the sources of the expanding structural imbalance between their highway-related revenues on the one hand and expenditures for transportation infrastructure needs on the other. The paper describes the roots of the funding problem over recent decades, looks at some of the responses taken at the state and federal level, and discusses their inherent limitations as solutions to this funding crisis. The paper also presents several policy recommendations for increasing revenues. We demonstrate that a variable rate gas tax indexed to the construction cost index and improvements in automobile fuel efficiency and a tax on large commercial trucks based on equivalent standard axle loads (an esal-mile tax) would more effectively fund the state highway system and reduce the need for more spending on maintenance and new facilities.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 2 April 2021

V. V. Singh, Abubakkar Idris Mohhammad, Kabiru Hamisu Ibrahim and Ibrahim Yusuf

This paper analyzed a complex system consisting n-identical units under a k-out-of-n: G; configuration via a new method which has not been studied by previous researchers…

Abstract

Purpose

This paper analyzed a complex system consisting n-identical units under a k-out-of-n: G; configuration via a new method which has not been studied by previous researchers. The computed results are more supportable for repairable system performability analysis.

Design/methodology/approach

In this paper, the authors have analyzed a complex system consisting n-identical units under a k-out-of-n: G; configuration via a new method which has not been studied by previous researchers. The supplementary variable technique has employed for analyzing the performance of the system.

Findings

Reliability measures have been computed for different types of configuration. It generalized the results for purely series and purely parallel configurations.

Research limitations/implications

This research may be beneficial for industrial system performances whereas a k-out-of-n-type configuration exists.

Practical implications

Not sure as it is a theoretical assessment.

Social implications

This research may not have social implications.

Originality/value

This work is the sole work of authors that have not been communicated to any other journal before.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Content available
Article
Publication date: 29 July 2020

Yusuf Varli and Gokhan Ovenc

This paper aims to present the theoretical and conceptual framework of a new method in public finance called “participation based tax increment financing (P-TIF)” by…

Abstract

Purpose

This paper aims to present the theoretical and conceptual framework of a new method in public finance called “participation based tax increment financing (P-TIF)” by combining conventional tax increment financing (TIF) within the Sharīʿah-compliance structure.

Design/methodology/approach

This study develops a benchmark model for P-TIF, which offers a participative contract between both lender and borrower. With the help of this model, a financing schema in P-TIF is established by incorporating stochastic modelling. Possible implications and alternative options of application are also explored with a discussion of challenges.

Findings

The results mainly indicate that P-TIF promises lenders to be a part of increment from tax earnings, in return for a reduced interest rate. They show how a rise in participation of the lender in a given contract lowers the interest rate. Under the base case scenario, the interest rate is reduced to zero when the participation of the lender in tax increment is set at 50%.

Practical implications

With the feature of being interest-free, P-TIF can be implied also within the Sharīʿah-compliance framework, thanks to the model it is based on. Additionally, as the model in this paper is parametric, it can be applicable to various cases in Islamic finance.

Originality/value

To the best of our knowledge, this is the first paper in the literature in the sense that it provides a conceptual idea and respective model for TIF method within a Sharīʿah-compliance framework.

Details

ISRA International Journal of Islamic Finance, vol. 12 no. 2
Type: Research Article
ISSN: 0128-1976

Keywords

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Article
Publication date: 12 October 2015

Heikki Moilanen, Mirje Halla and Pauli Alin

The purpose of this paper is to increase the understanding of decision making of managers of intermediary organizations in university-industry (UI) collaboration by…

Abstract

Purpose

The purpose of this paper is to increase the understanding of decision making of managers of intermediary organizations in university-industry (UI) collaboration by probing managerial perceptions of openness in that context.

Design/methodology/approach

The authors conducted 11 semi-structured interviews of managers of intermediary organizations in the context of UI collaboration. Using Grounded Theory, the authors analyzed how the managers talked about openness.

Findings

The authors found that the managers perceived openness in four distinct ways: first, openness as driven by management of the relationship, second, openness as driven by bringing people together, third, openness as a driver of co-creation and fourth, openness as a driver of beneficial results. From these findings the authors induce a framework for perception of openness.

Research limitations/implications

The findings are based on a relatively limited data set, which is a limitation of the study. Future research should study whether differences in perception of openness exist among different contexts or partners of UI collaboration.

Practical implications

The findings can potentially provide useful guidance to managers in UI collaboration as to how better understand the important concept of openness in that context.

Originality/value

This study addresses the lack of research on managerial perceptions on openness in the context in UI collaboration. Probing managerial perceptions of openness provides us with better understanding of managerial decision making in UI collaboration. The study contributes to scientific discussions on managerial perceptions of openness and to discussions on managerial decision making in UI collaboration.

Details

European Journal of Innovation Management, vol. 18 no. 4
Type: Research Article
ISSN: 1460-1060

Keywords

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