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Following deregulation, the airline industry has dramatically changed. In addition to numerous mergers and bankruptcies, the industry has also seen an influx of small, “low-cost” carriers who offer differentiated competition to the traditional legacy carriers. These low-cost carriers traditionally avoided the hub-and-spoke networks of legacy carriers, offering point-to-point service often on adjacent routes. However, events of the past 10–15 years, including the terrorist attacks of 9/11, rising fuel prices, and economic recessions, have led to a shift in the operations of these airlines. The legacy carriers have unbundled many of their services, most notably through baggage fees, seeking to improve efficiency. Low-cost carriers have expanded services into major airports and have shifted to more direct route level competition with the legacy carriers as they use their cost efficiency advantages to their advantage. In this chapter, we examine airport and route choice decision to serve by legacy and low-cost carriers over time. Our descriptive and econometric models point to convergence of operations in terms of the airports and routes that low-cost and legacy carriers serve, with the implication that the current competitive atmosphere improves efficiency as the distinctions between legacy and low-cost carriers have become less obvious.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

This chapter takes a critical perspective on the conventional wisdom that more advanced cost allocation methods have the potential to provide a more accurate picture of “true” cost, inevitably leading to optimal product mix and pricing decisions, and ultimately to greater profitability.

Two concrete examples of the growing divergence between cost accounting theory and practice – the failures of activity-based costing and the reciprocal method of service department cost allocation to take root in practice – are examined through the lens of post-structuralist literary theory.

The findings suggest that economic truth has been devoured in an accounting simulation. The accounting model no longer reflects any profound economic reality; it precedes reality.

Much of the mainstream management accounting literature remains theoretically grounded in the belief that ‘true’ cost exists, as an object, which is revealed through our cost accounting systems. This chapter raises serious questions about this foundation, and therefore the practical applicability of a great deal of research.

Society has granted the accounting profession a great deal of responsibility and autonomy, largely on the confidence that it has historically provided an objective and truthful model of economic reality. The findings in this chapter suggest that the basis for the accounting profession’s preferential charter in society ought to be critically examined.

At a time where research has advanced toward an ever-narrower focus on self-referential tautologies and ever more complex modeling techniques, this chapter provides a new and stimulating, albeit provocative, perspective to yet unresolved issues in management accounting research and practice.

Reveals that in common with many US states, Oregon has its own quality award programme ‐ one of several across the USA familiarly described (in a manner which fails to do them full justice) as “mini‐Baldriges”. The Oregon Quality Award itself, was created in 1994 on behalf of the State of Oregon by the Oregon Quality Initiative (OQI), a not‐for‐profit organization dedicated to creating learning opportunities in continuous quality improvement. Explains the process of the award, and profiles three of the most recent winners.

As competition abounds, the efficient organization of a company's supply chain is a vital success factor for companies in today's business world. In recent years, electronic hubs have received great attention, providing buyers and suppliers alike with a means of structuring and streamlining their supply chains in order to create maximum efficiency. Concerning the future of the e‐hub environment, online marketplaces are expected to move rapidly toward becoming full service providers, letting e‐commerce swallow the entire supply chain. Moreover, distinctions between public and private hubs will likely blur, while only the strongest electronic hubs with the most profitable operations strategies will be able to succeed in the long run. Conducts analysis to the e‐hubs supply chain, followed by a comparative analysis of the current situation supported by examples of successful e‐hubs. As a consequence, provides a benchmarking basis for organizations wishing to incorporate the know‐how and experience of these successful hubs into their own business. Finally, a forecast to future trends in the e‐hub market space is conducted along with recommendations.

This paper first reviews the history of social insurance policy and coverage in urban China, documenting the evolution in the coverage of pensions, medical and unemployment insurance for both local residents and migrants, and highlighting obstacles to expanding coverage. The paper then uses two waves of the China Urban Labor Survey, conducted in 2005 and 2010, to examine the correlates of social insurance participation before and after implementation of the 2008 Labor Contract Law. A higher labor tax wedge is associated with a lower probability that local employed residents participate in social insurance programs, but is not associated with participation of wage-earning migrants, who are more likely to be dissuaded by fragmentation of the social insurance system. The existing gender gap in social insurance coverage is explained by differences in coverage across industrial sectors and firm ownership classes in which men and women work.

This interview with author Paul Nunes discusses his theory that “Big Bang Disruption” is a new and critical threat to established businesses driven by large-scale, fast-paced innovation that can redraw global markets often before established players can react.

The interview reviews the four phases of Big Bang Disruption. Nunes and his co-author Larry Downes believe that each phase has its own set of rules leaders need to learn to respond effectively.

To defend against Big Bang Disruption, companies must strive to be the lowest-cost provider of all the elements of value the customer seeks, and be able to provide that value in a customer-intimate way.

Marketing’s main function has shifted from selling to creating social consensus about what is “the best” value.

Nunes’s startling conclusion: Every industry is now at risk. No industry will be left unscathed, no supply chain left unscrambled, no strategic plan left unraveled.

We investigate the relationship between airline network structure and airport congestion. More specifically, we study the ways in which airlines adjust capacity to delays depending on the network type they operate. We find some evidence suggesting that airlines operating hub-and-spoke structures react less to delays than airlines operating fully connected configurations. In particular, network airlines have incentives to keep frequency high even if this is at the expense of a greater congestion at their hub airports. We also show that airlines in slot-constrained airports seem to react to higher levels of congestion by using bigger aircraft at lower frequencies; thus, we conclude that conditioning the number of available slots on the levels of delays at the airport seems an effective measure that creates the right incentives for airlines to reduce the congestion they generate.

This study investigated the influence of residents' perceived benefits and costs of hosting an international sporting event (i.e. 2019 Military World Games) on their attitudes and support toward the event.

Using social exchange theory, this study developed a model taking into consideration both benefits and costs in respondents' evaluations of hosting an event, which further influenced their attitude and support. A structural equation model was used to test the developed model with 461 responses from the 2019 Military World Games.

The results showed that the model has an acceptable fit to the data and supported all three hypotheses: Hypothesis 1 (Individuals' perceived benefits of hosting an event will positively influence their attitude toward the event), Hypothesis 2 (Individuals' perceived costs of hosting an event will negatively influence their attitude toward the event) and Hypothesis 3 (Individuals' attitude toward an event will influence their support for the event).

The developed model intended to provide a more comprehensive picture of individuals' evaluation of hosting an international sporting event by including both benefits and costs of hosting the event. As the support of residents becomes more important in successfully hosting an event, this model helps to understand what factors influence residents' support.