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The study investigated the relationship of career instrumental and expressive intra‐organizational network resources with extrinsic and intrinsic career success and with the Big‐Five of personality in a sample of 264 white‐collar workers. Total network resources were associated with extrinsic and intrinsic career success above the contribution of human capital, demographics and mentoring received. And instrumental network resources contributed more strongly than expressive network resources to extrinsic career success. Furthermore, instrumental network resources emerged as important for intrinsic evaluations of hierarchical and interpersonal career success while expressive network resources emerged as important for intrinsic evaluations of job and interpersonal career success. There was limited support for the influence of personality on the accumulation of network resources. As hypothesized, conscientiousness was negatively associated with instrumental network resources; however, extra‐version, openness and agreeableness failed to make significant contributions to network resources over and above the contribution of human capital and demographics. The implications of the findings for individual career tactics and for organizational practices are discussed and the limitations of the study are considered along with directions for future research.

Discusses the difficulties of measuring, defining and managing capacity; and develops a model which splits it into two components (resource and ability) plus several sub‐components, and recognizes the interfaces between them. Illustrates and defines the sub‐components and identifies three states of capacity loading: resource‐loaded (over‐resourced), ability‐loaded (e.g. over‐qualified staff) and even‐capacity (i.e. resources compatible with ability). Asserts that the relative capacities of firms within an industry form a “capacity curve” with ability‐loaded small firms, medium firms at even capacity and large firms resource‐loaded. Analyses 1994‐1997 data for the US electronics and electrical equipment industry to plot its capacity curve, explains the methodology used, and shows how the regression model can be applied to individual firms within the industry to improve capacity management. Recognizes the limitations of the study.

The purpose of this paper is to show the implementation of customer profitability analysis (CPA) using time‐driven activity‐based costing (TDABC), in a Turkish hotel.

A case study was conducted in a four‐star hotel with 100‐room capacity in the Çukurova region of Turkey. Interviews, direct observations, and documentation collection were used to collect the data.

The results showed that some of the customer segments which were found unprofitable under the conventional ABC method were determined profitable using TDABC. The case study also revealed the cost of idle resources devoted for front office, housekeeping, food preparation, and marketing activities.

Only a single hotel operating in Turkey is examined in this paper. Further research should focus on implementing CPA using TDABC in other hotels in Turkey and abroad.

Based on the results of the study, the hotel management is better able to understand profitability of different customer segments and implement appropriate strategies. Moreover, the time equations of TDABC are considered to provide hotel management with an opportunity to better balance the capacities supplied in departments.

There is limited research relating to profitability analysis in service companies in general and in the hotel industry in particular. Therefore, this paper is unique in the sense that it analyzes the use of TDABC systems for CPA within a real case hotel.

Suggests that health organizations which have successfully introduced developed management by involving clinicians are reaching a position where they can move forward beyond “Resource Management” towards managing in a total quality way. This is not an in‐depth explanation of TQM (which in itself is rarely understood) but a brief examination of how health organizations can move towards becoming total quality organizations. The trend to decentralize the management of clinical services in hospitals is seen in many countries across the world and where well established, the natural evolution has been towards total quality management.

Economic development requires the use of natural resources. Increasing population makes increasing demand on such resources thereby leading to the degradation of the environment. Excessive use of resources can lead to a situation where declining supply can no longer satisfy the demand. Hence, without conservation and prudent management of resources the environment cannot be preserved. This paper examines the case of water supply, which is the fundamental requirement for the sustenance of all life forms on earth. The human population is expected to double to at least 8 billion in the next 30 years and the worldwide demand for water is estimated to increase by a staggering 650 percent. However, the total supply of fresh water in the world is limited as 99 percent of the earth’s water is either saline or frozen. Of the remaining 1 percent most is ground water and soil moisture. The net availability of fresh water for human consumption is one‐hundredth of 1 percent. And not even all of that can be used. Hence, how can the continued availability of fresh water resources to satisfy the growing need of the rising population be satisfied? Conservation of fresh water can be achieved to some extent by reducing the demand by imposing a price/or raising the prevailing price on the use of water. However, while conservation can stretch the supply by reducing demand, for ensuring the long‐run adequacy of supply, it is necessary to apply a prudent environmental management policy which will prevent the destruction of forests and natural resources and apply a policy of active regeneration of forests. While the supplies of water make the forests survive and grow, preservation of forests allows water resources to survive. Forests cannot be preserved unless the destruction of hundreds and thousands of wetlands to make way for human settlement and industrial development is prevented and property rights of landless people are recognised. Thus for a prudent and efficient management of water resources to be effective, the state must adopt the ecologically sustainable approach to development. This paper examines these issues.

This paper investigates the effect of the volatility of resource revenue on the volatility of non-resource revenue.

The empirical analysis has utilized an unbalanced panel data set comprising 54 countries over the period 1980–2015. The two-step system generalized methods of moments (GMM) is the main economic approach used to carry out the empirical analysis.

Results show that resource revenue volatility generates lower non-resource revenue volatility only when the share of resource revenue in total public revenue is lower than 18%. Otherwise, higher resource revenue volatility would result in a rise in non-resource revenue volatility.

In light of the adverse effect of volatility of non-resource revenue on public spending, and hence on economic growth and development prospects, countries whose total public revenue is highly dependent on resource revenue should adopt appropriate policies to ensure the rise in non-resource revenue, as well as the stability of the latter.

Economic diversification in resource-rich countries (particularly in developing countries among them) could contribute to reducing the dependence of economies on natural resources, and hence the dependence of public revenue on resource revenue. Therefore, policies in favour of economic diversification would contribute to stabilizing non-resource revenue, which is essential for financing development needs.

To the best of our knowledge, this topic has not been addressed in the literature.

The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital.

A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS).

The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service’s selling price and variable costs incurred in providing that service.

The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital.

This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest service price.

Since the literature review found no study comparing RCA with TCS in a real-life health care setting, little is known about differences arising from applying these systems in this context. Thus, the current study fills this gap in the literature by comparing RCA with TCS for both open and laparoscopic gallbladder surgeries.

An Activity-Based Costing (ABC) system generates a significant amount of detailed, complex data for management to evaluate and use, potentially reducing decision-making effectiveness. The purpose of this paper is to show how reducing the magnitude of detailed information that an ABC system provides can increase decision-making effectiveness.

This study develops a theoretical Weighted Average ABC model by taking ABC information and rearranging it to enhance decision-making effectiveness.

Weighted Average ABC provides cost assignments that are approximately the same to those of ABC in most situations. In Weighted Average ABC, the weighted average consumption ratios provide relevant decision-making information to determine which products are costlier. To reduce costs, management can focus on those costlier products or services and can request from the cost accountants additional detailed information concerning those costlier products or services.

This study adds to the ABC literature by developing Weighted Average ABC. However, the limitation of this study is that no actual data could be obtained from a company that uses ABC, and thus, this study develops an analytical model.

Weighted Average ABC may increase decision-making effectiveness in situations when managers need to make fast decisions.

This study develops a theoretical Weighted Average ABC model in which the weighted average activity consumption ratios of the product lines and the total overhead costs are the variables needed, thus skipping Stage 1 of ABC. This, in turn, reduces the amount of information provided to management. Accordingly, weighted Average ABC provides timelier and more manageable information for decision making.

Twitter is the most popular instant messaging platform today. Thanks to the consistency factor typical of it, it offers every company or business the best opportunity to promote their products or services. Likewise, it offers an unprecedented opportunity to public utility or benefit organizations like libraries to promote their services and build a powerful digital information exchange community. However, because of its immense number of users and chaotic nature, the steps toward making the best of it must be precise and systematized, or else the information professional will end up squandering resources to no avail. The purpose of this paper is the optimization of the distribution of the libraries’ resources regarding the promotion methods on Twitter.

Such a model is initially built by recording and analyzing the potential offered by the social network platform in question. Third-party tools that help handle Twitter are also analyzed. The factors’ total is then modeled by using the iThink editor. This editor is able to receive data from the decision-maker with respect to the specific attributes of each product and given conditions and produce specific outcomes by use of the model.

This research paper, includes a decision-making tool (model) that combines a theoretical view of library information science (LIS) and marketing science with a practical tool, simulating the process and producing certain outcomes using specific resources. The model presents him with the outcome that is bound to be produced with regard to the given circumstances and the amount of resources invested, encouraging, or not, certain courses of action.

The decision-maker can accurately anticipate an outcome so as to respectively customize his data and moves.

Proper use of the tools available, alongside anticipation chances offered by dynamic simulation models, enables the model decision-maker use it according to any given context, hence maximizing library business profits.