Electronics:a case study of economic value added in target costing

Whilst target costing and strategic management accounting (SMA) continue to be of considerable interest to academic accountants, both suffer from a relative dearth of empirically based research. Simultaneously, the subject of economic value added (EVA) has also been the subject of little research at the level of the individual firm.The aim of this paper is to contribute to both the management accounting and value based management literatures by analysing how one major European based MNC introduced EVA into its target costing system. The case raises important questions about both the feasibility of cascading EVA down to product level and the compatibility of customer facing versus shareholder focused systems of performance management. We provide preliminary evidence that target costing can be used to align both of these perspectives, and when combined with other SMA techniques it can serve as " the bridge connecting strategy formulation with strategy execution and profit generation" ( Ansari et al., 2007, p. 512). © 2012 Elsevier Ltd.

E-business planning and analysis framework

This chapter reports on a framework that has been successfully used to analyze the e-business capabilities of an organization with a view to developing their e-capability maturity levels. This should be the first stage of any systems development project. The framework has been used widely within start-up companies and well-established companies both large and small; it has been deployed in the service and manufacturing sectors. It has been applied by practitioners and consultants to help improve e-business capability levels, and by academics for teaching and research purposes at graduate and undergraduate levels. This chapter will provide an account of the unique e-business planning and analysis framework (E-PAF) and demonstrate how it works via an abridged version of a case study (selected from hundreds that have been produced). This will include a brief account of the three techniques that are integrated to form the analysis framework: quality function deployment (QFD) (Akao, 1972), the balanced scorecard (BSC) (Kaplan & Norton, 1992), and value chain analysis (VCA) (Porter, 1985). The case study extract is based on an online community and dating agency service identified as VirtualCom which has been produced through a consulting assignment with the founding directors of that company and has not been published previously. It has been chosen because it gives a concise, comprehensive example from an industry that is relatively easy to relate to.

Servitization of the manufacturing firm:exploring the operations practices and technologies that deliver advanced services

Purpose: This paper aims to explore practices and technologies successfully servitised manufacturers employ in the delivery of advanced services. Design/methodology/approach: A case study methodology is applied across four manufacturing organisations successful in servitization. Through interviews with personnel across host manufacturers, their partners, and key customers, extensive data are collected about service delivery systems. Analyses identify convergence in their practices and technologies. Findings: Six distinct technologies and practices are revealed: facilities and their location, micro-vertical integration and supplier relationships, information and communication technologies (ICTs), performance measurement and value demonstration, people deployment and their skills, and business processes and customer relationships. These are then combined in an integrative framework that illustrates how operations are configured to successfully deliver advanced services. Research limitations/implications: The analyses are reductive and rationalising. Future studies could identify other technologies and practices. Case study as a method is inherently limited in the extent to which findings can be generalised. Practical implications: Awareness and interest in servitization is growing, yet adoption of a servitization strategy requires particular organisational capabilities on the part of the manufacturer. This study identifies technologies and practices that underpin these capabilities. Originality/value: This paper contributes to the understanding of the servitization process and, in particular, the implications to broader operations of the firm. © Emerald Group Publishing Limited.

On plagiarism, patchwriting and the problems of overseas students in British universities

Although according to Angélil-Carter (2002: 2) ‘plagiarism is a modern Western concept which arose with the introduction of copyright laws in the Eighteenth century’, its avoidance is now a basic plank of respectable academic scholarship. Student plagiarism is currently a hot topic, at least for those who teach and study in British and American universities. There are companies selling both off-the-shelf and written-to-order term papers and others, like Turnitin.com, offering an electronic detection service. Recently an Australian Rector was dismissed for persistent plagiarism earlier in his career and most Anglo-American universities have warnings against and definitions of plagiarism on their websites – indeed Pennycook notes that in the mid-90s Stanford University's documents about plagiarism were reproduced by the University of Oregon apparently without attribution, and suggests, whimsically, that there is 'one set of standards for the guardians of truth and knowledge and another for those seeking entry' (1996: 213), (example and quote taken from Pecorari, 2002, p 29).

Hogyan bonthatók le a látható és láthatatlan falak? – Kooperatív kutatás a megváltozott munkaképességűek foglalkoztatásával kapcsolatos mentális gátak lebontásáról (How to break down the visible and unvisible walls? – A cooperative research about the breaking down of mental barriers of the employment of disabled people)

A szerzők tanulmányukban egy kooperatív kutatási projekt eredményeit mutatják be, melyet emberierőforrás- menedzsment szakos master hallgatókkal folytattak megváltozott munkaképességűek foglalkoztatásával kapcsolatban. Magyarországon rendkívül magas a munkanélküliség a fogyatékkal élők körében, és a szerzők úgy vélik, hogy a HR-szakértőknek kulcsfontosságú szerepük van abban, hogy a foglalkoztatási korlátokat fenntartják-e, vagy változtatnak a jelenlegi helyzeten. A kritikai emberierőforrás-fejlesztés és a kritikai pedagógia hagyományait követve kutatásuk kettős célt tűzött ki. Céljuk volt egyrészt a jövő HRszakembereinek megváltozott munkaképességűek foglalkoztatásával kapcsolatos mentális mintázatainak, attitűdjeinek és hiedelmeinek feltárása, amelyek az elnyomás, diszkrimináció vagy kizsákmányolás gyökerei lehetnek. Másrészt pedig a kooperatív kutatás alkalmazásával a hallgatók emancipációját szándékoztak előmozdítani, továbbá az üzleti felsőoktatást uraló pozitivista filozófiát és értékrendszert kívánták kihívás elé állítani, s ily módon segíteni egy kritikusabb világnézet kibontakozását. ________ In this paper we present the results of a cooperative inquiry research project undertaken with Master students specialized in Human Resource Management on the employment of disabled people. Unemployment among people with disabilities is very high in Hungary and HR professionals have a key role in maintaining or reducing employment barriers and modifying the present situation. Following the tradition of critical Human Resource Development and critical pedagogy, the aim of the research project was twofold. First, we aimed to reveal the mental patterns, attitudes and beliefs of future HR professionals to the employment of people with disabilities, which might become roots causes of domination, discrimination or exploitation. Secondly, through applying cooperative inquiry, researchers aimed to emancipate students and challenge the positivist philosophy and value system which usually dominate business education and thereby engender a more critical worldview.

Predicting jurors' decisions: The effects of repeated expression and forewarning in civil voir dire

To help lawyers uncover jurors' attitudes and predict verdict, litigation experts recommend that attorneys encourage jurors to repeatedly express their attitudes during voir dire. While social cognitive literature has established that repeated expression of attitudes increases accessibility and behavior predictability, the persuasive twist on the method exercised in trials deserves empirical investigation. Only one study has examined the use of repeated expression within a legal context with the results finding that the tactic increased accessibility, but did not influence the attitude verdict relationship. This dissertation reexamines the ability of civil attitudes to predict verdict in a civil trial and investigates the use of repeated expression as a persuasive tactic utilized by both parties (Plaintiff and Defense) within a civil voir dire in an attempt to increase attitudinal strength, via accessibility, and change attitudes to better predict verdict. This project also explores potential moderators, repetition by the opposing party and the use of a forewarning, to determine their ability to counter the effects of repeated expression on attitudes and verdict.^ This dissertation project asked subjects to take on the role of jurors in a civil case. During the voir dire questioning session, the number of times the participants were solicited to express their attitudes towards litigation crisis by both parties was manipulated (one vs. five). Also manipulated was the inclusion of a forewarning statement from the plaintiff, within which mock jurors were cautioned about the repeated tactics that the defense may use to influence their attitudes. Subsequently, participants engaged in a response latency task which measured the accessibility of their attitudes towards various case-related issues. After reading a vignette of a fictitious personal injury case, participants rendered verdict decisions and responded to an attitude evaluation scale. Exploratory factor analyses, Probit regressions, and path analyses were used to analyze the data. Results indicated that the act of repeated expression influenced both the accessibility and value of litigation crisis attitudes thus increasing the attitude-verdict relationship, but only when only one party engaged in it. Furthermore, the forewarning manipulation did moderate the effect of repeated expression on attitude change and verdict, supporting our hypothesis.^

“I had a different way of governing”: The evangelical presidential style of Jimmy Carter and his mission for Middle East peace

President Jimmy Carter once said, "I had a different way of governing." In attempting to explain what he meant by this, Carter has been variously described as a political amateur, a trustee, a non-political politician, an "active-positive" president, and a forerunner of the 1990s' New Democrats. It is argued here, however, that mere secular descriptions and categories such as these do not adequately capture the essence of Carter's brand of politics and his understanding of the presidency. Rejecting Richard Neustadt's prescriptions for effective presidential leadership, Carter thought political bargaining and compromise were "dirty" and "sinful." He deemed the ways of Washington as "evil," and considered many, if not most, career politicians immoral. While he fully supported the institutional separation of church and state, politics for Carter was about "doing right," telling the truth, and making the United States and the world "a better demonstration of what Christ is." Like two earlier Democrats, William Jennings Bryan and Woodrow Wilson, Carter understood politics as an alternative form of Christian ministry and service. In this regard, Carter was a presidential exception. Carter's evangelical faith gave his politics meaning, skill, vision, and a framework for communication. Using Fred Greenstein's categories of presidential leadership, Carter's faith provided him with "emotional intelligence", too. However, Carter's evangelical style provoked many of his contemporaries, including many of his fellow Democrats. To his critics at home and abroad, Carter was often accused of being arrogant, stubborn, naive, and ultimately a political failure. But as evinced by his indispensable role in negotiating peace between Israel and Egypt, his leadership style also provided him some remarkable achievements. The research here is based on a thorough examination of President Carter's many writings, his public papers, interviews, and opinion pieces. Written accounts from former Carter administration officials and from Israeli and Egyptian participants at Camp David are also used. This project is largely descriptive, qualitative in approach, but quantitative data are used when appropriate and as supplements.

Effects of sex, third grade reading achievement and motivation as predictors of fourth grade reading achievement of Hispanic students: A path analysis

This study explored the topic of motivation for intermediate students combining both an objective criterion measure (i.e., standardized test scores) and the self-report of students on self-concept and value of reading. The purpose of this study was to examine how third grade reading achievement correlated with the motivation of fourth grade boys and girls, and, in turn, how motivation related to fourth grade reading achievement. The participants were fourth grade students (n=207) attending two public, elementary schools in Miami-Dade County who were of primarily Hispanic origin or descent. Data were collected using the Reading Survey portion of the Motivation to Read Profile (1996) which measures self-concept and value of reading in order to measure motivation and the Third and Fourth Grade Reading Florida Comprehensive Assessment Tests 2.0 (FCAT 2.0) to assess achievement. First, a one way Analysis of Variance (ANOVA) was conducted to determine whether motivation differed significantly between fourth grade boys and girls. Second, a path analysis was used to determine whether motivation mediated or moderated the association between FCAT 2.0 third and fourth grade scores. Results of the ANOVA indicated that motivation, as measured by the Motivation to Read Profile did not differ significantly by sex. Results from the path analysis indicated that the model was significant and that third grade FCAT 2.0 scores accounted for a significant amount of the variance in fourth grade FCAT 2.0 scores once motivation was entered. Results of the study demonstrated that motivation partially mediates, but does not moderate the relationship between FCAT 2.0 third and fourth grade scores. In conclusion, it can be determined that past student achievement for fourth grade students plays a role in current student achievement when motivation is also considered. It is therefore important in order to improve the quality of fourth grade student's current performance to take into account a student's motivation and past achievement. An effort must be made to address students' motivational needs whether through school wide programs or at the classroom level in addition or in conjunction with cognition. Future research on the effect of self-concept in reading achievement is recommended.

Undergraduate Students’ Perceptions of Study Abroad and Their Level of Achievement of Global Learning Outcomes

This study expanded on current research on study abroad and global learning, using the Global Perspective Inventory (GPI), and conducted at Florida International University (FIU) in Miami, FL. The GPI assesses the holistic development of a global perspective in higher education within three domains and their respective FIU-determined equivalents: cognitive (global awareness), intrapersonal (global perspective), and interpersonal (global engagement). The main purpose of this study was to assess FIU’s undergraduate students’ perceptions of study abroad on their level of achievement of global awareness, global perspective, and global engagement. The secondary purpose was to determine how the students described their study abroad experience and achievement of global learning. The research design for this study consisted of parallel mixed methods. The quantitative component was an ex post facto with hypothesis design, using a pretest/posttest nonequivalent group methodology. FIU undergraduates (N=147) who studied abroad for one semester or more completed the GPI pre- and post-tests. Descriptive statistics and paired t-tests were conducted to compare the means. The interviews included 10 students, and were analyzed through Structural coding, Saldaña’s In Vivo coding, and Value coding. Quantitative analyses indicated positive changes in the students’ global awareness and global perspective. These analyses also showed that the FIU students achieved higher post-test means on all the domains of the GPI compared to other studies. Qualitative analyses showed that the students’ experiences incorporated all three global learning outcomes, most notably global awareness and perspective.

Realism and national identity in 'Y Tu Mamá También': an audience perspective

When referring to cinema and its emancipatory potential, realism, like Plato’s pharmakon, has signified both illness and cure, poison and medicine. On the one hand, realism is regarded as the main feature of so-called classical cinema, inherently conservative and thoroughly ideological, its main raison d’être being to reify and make a particular version of the status quo believable and to pass it out as ‘reality’ (Burch, 1990; MacCabe, 1974). On the other, realism has also been interpreted as a quest for truth and social justice, as in the positivist ethos that informs documentary (Zavattini, 1953). Even in the latter sense, however, the extent to which realism has served colonizing ends when used to investigate the ‘truth’ of the Other has also been noted, rendering the form profoundly suspicious (Chow, 2007, p. 150). For realism has been a Western form of representation, one that can be traced back to the invention of perspective in painting and that peaked with the secular worldview brought about by the Enlightenment. And like realism, the nation state too is a product of the Enlightenment, nationalism being, as it were, a secular replacement for the religious - that is enchanted or fantastic - worldview. In this way, realism, cinema and nation are inextricably linked, and equally strained under the current decline of the Enlightenment paradigm. This chapter looks at Y tu Mamá También by Alfonso Cuarón (2001), a highly successful road movie with documentary features, to explore the ways in which realism, cinema and nation interact with each other in the present conditions of ‘globalization’ as experienced in Mexico. The chapter compares and contrasts various interpretations of the role of realism in this film put forward by critics and scholars and other discourses about it circulating in the media with actual ways of audience engagement with it.

Ocularcentrism and its others: A framework for metatheoretical analysis

There is a contemporary scepticism towards vision-based metaphors in management and organization studies that reflects a more general pattern across the social sciences. In short, there has been a shift away from ocularcentrism. This shift provides a useful basis for metatheoretical analysis of the philosophical discourse that informs organizational analysis. The article begins by briefly discussing the vision-generated, vision-centred interpretation of knowledge, truth, and reality that has characterized the western philosophical tradition. Taking late 18th-century rationalism as the high-point of ocularcentrism, the article then presents a metatheoretical framework based on three trajectories that critiques of ocularcentrism have subsequently taken. The first exposes the limits of the metaphor by, paradoxically, taking it to its limits. The second trajectory seeks to displace the primordial position of the ocular metaphor and replace it with an alternative lexicon based on other human senses. Last, the third trajectory describes how the Enlightenment ocular characterization of the visual and mental worlds has effectively been inverted in the postmodern moment.

Unsettling Histories: Representation and Indigenous Creative Art Praxis in Official Indian Residential School Redress

This dissertation offers an investigation of the role of visual strategies, art, and representation in reconciling Indian Residential School history in Canada. This research builds upon theories of biopolitics, settler colonialism, and race to examine the project of redress and reconciliation as nation and identity building strategies engaged in the ongoing structural invasion of settler colonialism. It considers the key policy moments and expressions of the federal government—from RCAP to the IRSSA and subsequent apology—as well as the visual discourse of reconciliation as it works through archival photography, institutional branding, and commissioned works. These articulations are read alongside the creative and critical work of Indigenous artists and knowledge producers working within and outside of hegemonic structures on the topics of Indian Residential School history and redress. In particular the works of Jeff Thomas, Adrian Stimson, Krista Belle Stewart, Christi Belcourt, Luke Marston, Peter Morin, and Carey Newman are discussed in this dissertation. These works must be understood in relationship to the normative discourse of reconciliation as a legitimizing mechanism of settler colonial hegemony. Beyond the binary of cooptation and autonomous resistance, these works demonstrate the complexity of representing Indigeneity: as an ongoing site of settler colonial encounter and simultaneously the forum for the willful refusal of contingency or containment.

Market reforms and privatisation in the English National Health Service

The article examines developments in the marketisation and privatisation of the English National Health Service, primarily since 1997. It explores the use of competition and contracting out in ancillary services and the levering into public services of private finance for capital developments through the Private Finance Initiative. A substantial part of the article examines the repeated restructuring of the health service as a market in clinical services, initially as an internal market but subsequently as a market increasing opened up to private sector involvement. Some of the implications of market processes for NHS staff and for increased privatisation are discussed. The article examines one episode of popular resistance to these developments, namely the movement of opposition to the 2011 health and social care legislative proposals. The article concludes with a discussion of the implications of these system reforms for the founding principles of the NHS and the sustainability of the service.

Narrative Deliberation? On Storytelling as a Necessary Component of Public Deliberation

This paper deals with the place of narrative, that is, storytelling, in public deliberation. A distinction is made between weak and strong conceptions of narrative. According to the weak one, storytelling is but one rhetorical device among others with which social actors produce and convey meaning. In contrast, the strong conception holds that narrative is necessary to communicate, and argue, about topics such as the human experience of time, collective identities and the moral and ethical validity of values. The upshot of this idea is that storytelling should be a necessary component of any ideal of public deliberation. Contrary to recent work by deliberative theorists, who tend to adopt the weak conception of narrative, the author argues for embracing the strong one. The main contention of this article is that stories not only have a legitimate place in deliberation, but are even necessary to formulate certain arguments in the fi rst place; for instance, arguments drawing on historical experience. This claim, namely that narrative is constitutive of certain arguments, in the sense that, without it, said reasons cannot be articulated, is illustrated by deliberative theory’s own narrative underpinnings. Finally, certain possible objections against the strong conception of narrative are dispelled.

The Uses of Print and Writing in Eighteenth Century European Ballet: the Case of The Letters on Dancing and Ballets by Jean-Georges Noverre

This article aims to study the uses of print, especially the Letters on Dancing and Ballets by Jean-Georges Noverre, throughout the emergence of pantomime ballet in the late eighteenth century. Noverre’s discourse is directly associated with a project to revitalize the art of dance. In this sense, books as an object are not only a support for the new aesthetic discourse, but a tool with multiple uses. It simultaneously seeks to modify the spectator’s view of the scene, legitimize the success of the new theatrical genre and value the ballet master profession.