Chalk and cheese: Grounded theory case studies of the introduction and usage of activity-based information in two British banks

During the conduct of a research project into influences on the use of management accounting information, the use of activity-based techniques and information in two British banks was studied by the application of grounded theory principles. Juxtaposition of these two case studies reveals insights about the managers' significantly different experiences of ongoing applications, and the different outcomes of implementation that may arise, despite commonality in the organization and industry environment. This paper presents these two case studies, highlights the similarities and differences between them, and draws some conclusions about the causes of the differences. Factors that can be managed to achieve a greater use of these particular management accounting techniques, and the information they generate, are revealed. In particular, the findings suggest that the introduction of transfer charging between the bank's internal units highlights the need for activity-based techniques, and that education, communication and implementor support are vital, both for implementation success and for the widespread continuing use of the resultant applications. Further, between the two cases the greatest consensus was found in a common concern about the amount of detail in the databank and reports.

Who stole the cheese? or : How postmodernism can grow your business

In this paper, I examine some of the key management literature of the neoliberal 1990s to make a series of wider observations about contemporary ideology. Post-structuralist or post-modernist theory is often presented as the arch-enemy of neoliberal capitalism, as the orthodoxy of late capitalism. However, adding to work by Frederic Jameson, Thomas Frank and others, this paper examines uncanny proximity between neoliberal ideas about disaggregating, outsourcing, networking, etc. and the learning motifs of postmodernist theory. Its guiding hypothesis is that postmodernism in the academy, despite its own self-misrecognition as "racial", is a further ideological expression of the samr neoliberal drive to overcome "Fordist", "authoritarian" ways of organising producation and social regulation.

Effect of cow diet on the composition of milk for cheddar cheese manufacture

Seasonal milk production in Australia has a large impact on the manufacture of cheddar cheese, because the variable milk quality affects cheese moisture content and yield. The influence of cow diet on the composition of milk was investigated together with the effects of variation in milk composition on Cheddar cheese composition and yield. The composition of milk, especially the protein and mineral content, from cows offered diets comprising different energy and protein supplements was correlated with the composition and yield of Cheddar cheese produced.

A case study on waste minimisation and wastewater treatment in starch and noodle factories

A medium scale Mung Bean starch factory was taken in this study to assess the pollution caused by various streams in starch and noodle factories, and to provide the basic information for wastewater management in them. This study shows that the wastewater from starch processing unit with 46~54 tons of production capacity is the main polluting source, contained high values of COD and SS. Also the specific water consumption to process one ton Mung Bean in 16~25m3 is higher that theoretically required one. Methods have been proposed for minimizing and treating the wastewater produced by the factory to overcome the pollution problems. One of the alternatives is to use water in a controlled way by making optimum flow rates on the tab valves, in which water consumption can be brought down. However, bio-treatability of wastewater can be used for treating the total wastewater due to the suitability in characteristics.

Knowledge management in future factories

Technology in the manufacturing sector has seen rapid change, transforming from stand alone, manual processes to smart, integrated systems. We have witnessed the migration of relay-based systems to advance SCADA systems, manual pro-duction to fully automated, and hand written reports to interactive computer-based dashboards. We are now seeing the emergence of smart products manufactured in smart plants and the evolution of smart services in manufacturing. Future manu-facturing systems will be distinguished by intelligent machines, automation and human factors’ integration. This talk will focus on how knowledge can be embed-ded in processes and products through the use of simulation and modelling tools to streamline future smart production systems and improve product quality. The implications to future smart manufacturing enterprises are explored through a se-ries of case studies from aerospace, mining and small and medium manufacturing enterprises.

Factories of the future : a system of systems engineering perspective

Factories of the Future will be distinguished by intelligent machines, automation, human factors integration and knowledge management. Modelling and simulation is recognised as a key enabling technology essential to economic, social and environmental sustainability of future manufacturing systems. This talk will explore the history, recent achievements and directions in modelling and simulation for 21st century factories and supply chains. A systems science approach is employed, from stakeholder engagement through participative modelling to self-tuning and self-assembling simulations. Our contributions lower the cost of the application of modelling and simulation to manufacturing processes, enabling real time planning, dynamic risk analysis, dashboards and 3D visualisation. This realisation of the virtual factory integrates human factors and decisions into the core technology platform. The implications to future manufacturing enterprises are explored through a series of case studies from aerospace, mining and small and medium manufacturing enterprises.

Working hours in supply chain Chinese and Thai factories: evidence from the fair labor association's 'soccer project'

This article examines the determinants of working excessive hours, defined as working in excess of 60 hours per week or for more than six consecutive days, in Chinese and Thai supply chain factories. We use a matched employer-employee dataset collected from 15 Chinese and Thai footwear and sporting apparel supply chain factories, which supply international brands. Matched employer-employee data allow us to examine the effect of worker and firm characteristics on hours worked. We find that in addition to the demographic and human capital characteristics of workers, firm-level characteristics and worker awareness of how to refuse overtime are important in explaining variation in hours worked. © John Wiley & Sons Ltd/London School of Economics 2011.

Atypical antipsychotic agents; peas in a pod or chalk and cheese?

With escalating health expenditure and a shrinking purse, there is increased focus on the cost efficacy of still patented versus generic medications in general, and for atypical antipsychotics in particular. In a recent BMC Medicine article, Godman and colleagues presented data indicating poor uptake of the off patent atypical antipsychotic risperidone, arguing for authorities to mandate its greater use. This is under the assumption of clinical equivalence of atypical antipsychotics. This commentary argues that there are clinically meaningful differences between atypical antipsychotics and important inter-individual heterogeneity in clinical response and tolerability. Access to a broad range of atypical antipsychotics enables clinicians to tailor care, taking consideration of differential efficacy and adverse effects profile in order to meet the needs of individual patients with improved real world effectiveness of treatment. Restriction of agent choice risks detracting from optimal clinical care, with possible poorer outcomes and greater costs of care. A balance between encouraging use of cheapest in class agent and allowing access to various atypical agents for tailored care is likely to produce optimal health outcomes.Please see related article: http://www.biomedcentral.com/1741-7015/12/98.

Future integrated factories: a system of systems engineering perspective

The manufacturing sector has gone through tremendous change in the last decade. We have witnessed the transformation from stand alone, manual processes to smart and integrated systems, from hand written reports to interactive computer-based dashboards. Future integrated factories will operate as a system of systems through intelligent machines, human factors integration, and integrated supply chains. To effectively operate and manage these emerging enterprises, a systems science approach is required. Modelling and simulation is recognised as a key enabling technology, with application from stakeholder engagement and knowledge elicitation to operational decision support through self-tuning and self-assembling simulations. Our research has led to the introduction of effective modelling and simulation methods and tools to enable real time planning, dynamic risk analysis and effective visualisation for production processes, resources and systems. This paper discusses industrial applicable concepts for real-time simulation and decision support, and the implications to future integrated factories, or factories of the future, are explored through relevant case studies from aerospace manufacturing to mining and materials processing enterprises.

Wastewater reuse and treatment options for the dairy industry

Milk-processing plants generate significant quantities of wastewater with relatively high organic matter concentrations on a daily basis. In addition to environmental damage that can result from the discharge of these wastewaters into the natural waterways, the presence of products such as milk solids into wastewater streams represents a loss of valuable product for the plants. This paper presents a review of wastewater management practices employed by six milk-processing plants in Victoria, Australia. In all six plants investigated, milk powder represents a major product. During the milk powder production, water is evaporated, condensed and can be reused for various purposes with a significant impact on water usage. Other major products are anhydrous milk fat, cheese, butter, and UHT milk. The effectiveness of the practices was assessed through two main criteria: first through the water to milk intake ratio, and the waste volume coefficient. Both parameters characterise the plant efficiency in regard of water consumption and water reuse, Information on cleaning chemical usage and recovery was also assessed as part of the review. Significant discrepancies emerge between the plants first due to the products manufacturad and water reuse possibilities available in each plant. Second the type of treatment technologies used for condensate and cleaning solution influences the figures. One of the investigated plants is almost self-sufficient for water, emphasising the benefits gained from the use of technologies like membrane separations for condensate and cleaning solution treatment. In some cases, less cost-intensive technologies such as a clarifier are successful to improve cleaning agent recovery.

Globalisation and manufacturing strategy in the TCF industry

Purpose – The textiles, clothing, and footwear (TCF) industry has struggled in Australia since the government commenced dismantling tariffs. By sourcing from Asia, middlemen undercut established suppliers, and retail chains set benchmark low prices with their imported “house” labels. The policy-makers predicted that local producers would become more efficient, and export to make up for lost sales, but the media paints a picture of rising imports, retrenchments, and factory closures. The research objective was to discover what strategies the survivors (actually) employ in adapting to the pressures of globalisation.

Design/methodology/approach – More than 30 companies were involved in the study, ranging from small family businesses to subsidiaries of big multinationals. Each case study was based on an interview with a senior executive, normally followed by a plant tour. This methodology suits a fresh topic, as it avoids preconceptions and imposes no bounds.

Findings – Results show that the policy change was based on “pie in the sky” forecasts. Increasingly, TCF production is transferred to cheap offshore locations, generally via subcontracting plus the “badging” of foreign designs. To survive, local factories should focus on quality and customer service, preferably in niche markets (like uniforms), or for specific customer groups, and develop technologically advanced products. A move down the supply chain into retailing can also assist. Large multinational corporations that engage in foreign direct investment dominate the management literature.

Originality/value – This paper presents a different perspective, neglected in international operations management, whereby domestically oriented businesses attempt to defend themselves against the adverse consequences of globalisation.

Input usage, output mix and industry deregulation: an analysis of the Australian dairy manufacturing industry

In this paper we estimate a Translog output distance function for a balanced panel of state level data for the Australian dairy processing sector. We estimate a fixed effects specification employing Bayesian methods, with and without the imposition of monotonicity and curvature restrictions. Our results indicate that Tasmania and Victoria are the most technically efficient states with New South Wales being the least efficient. The imposition of theoretical restrictions marginally affects the results especially with respect to estimates of technical change and industry deregulation. Importantly, our bias estimates show changes in both input use and output mix that result from deregulation. Specifically, we find that deregulation has positively biased the production of butter, cheese and powders.

Modelling and simulation for manufacturing systems : challenges and benefits

Computer modelling and simulation is an indispensable tool of the information age, used extensively in design, analysis, operations, decision-making, optimization, and education and training. Manufacturing, production and design relies upon simulation to develop efficient production systems and factories that produce quality products. Computer simulation allows scientists and engineers to understand and predict three-dimensional and time-dependent phenomena in science and engineering discipline. This talk will focus on challenges associated with modelling and simulation in the manufacturing sector and through a number of case studies highlights the benefits gained through the use of such technologies.

An evaluation of the reported sodium content of Australian food products

We assessed the sodium content of Australian food items, trends over time and compared this content with sodium targets established by the UK Food Standards Agency and that of similar food items in the UK. The sodium content indicated on food labels were collected from 2005 to 2007. Fifty-three percent of food products had sodium levels above the targets. Food sub-categories containing <20% of products meeting the targets were white bread, wholemeal bread, cream cheese, low fibre breakfast cereal, savoury snack biscuits, hot dogs, sausages, canned soup, canned beans and spaghetti and canned vegetables. There was an indication that Australia had a lower number of food products that met the sodium targets compared to the UK (46% vs. 56%) and over half remain above the recommended target. A reduction in the sodium content of bread, low fibre breakfast cereals, and a number of processed snack, meat and canned goods is needed to reduce the average salt intake to 6 g day⁻¹.