The global plant location decision

The global plant location decision is important since it involves the allocation of significant resources and may influence the long term competitiveness of firms. The decision is also complex, taking into account a wide range of factors. The decision should involve the consideration of both international business issues as well as manufacturing strategy. Firms may be seeking access to markets, to low cost labour, or new skills and competencies. In the past there has been some emphasis on firms offshoring production to lower cost regions. Case studies from the authors’ experience of advising clients in this decision show that for ‘luxury’ products, firms have chosen to invest further capacity in home country engineering and manufacturing to maintain quality and brand integrity, despite the fact that these locations are higher cost. On the other hand, for ‘standard’ products, firms have located additional capacity closer to target markets to access lower costs.

JA Entrepreneurship (Start-up) Academic Program Curriculum

Report published in the Proceedings of the National Conference on "Education in the Information Society", Plovdiv, May, 2013

The big 4 in Bangladesh:caught between the global and the local

Purpose- This article explores the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which Global Professional Service Firms can be thought of as being genuinely ‘global’. Methodology/Approach- Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms. Findings- The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalising capitalism and standardised ‘best practices’ in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market. Research implications- The findings cast doubt on the extent to which self-styled Global Professional Service firms are truly ‘global’ in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets. Originality/Value- Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege ‘core’ western empirical settings. Very little is known about Professional Service Firms in ‘peripheral’ or emerging markets. Furthermore, this study extends the application of the System, Society and Dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.

A hazai vállalatok nyitottsága az elektronikus beszerzésre (E-procurement Responsivess of the Hungarian Companies')

A Versenyképesség Kutató Központ 2004-ben a "Versenyben a világgal 1995-97" kutatási program és az 1999-es vállalati versenyképességi kérdőíves felmérés hagyományait folytatva, valamint azok tapasztalataira építve, egy hároméves kutatási programot kezdett el "Versenyben a világgal 2004-2006 – Gazdasági versenyképességünk vállalati nézőpontból" címmel. A kérdőíves felmérés nyomán létrejött adatbázist hasonló témában elemezték a szerzők 2005-ben. A korábbi eredményeken okulva, valamint a kérdőívelemzés kiterjesztésével azt kívánták felmérni, hogy az elektronikus beszerzés iránti nyitottság növekedett-e hazánkban, illetve milyen egyéb összefüggések fedezhetők fel a beszerzési szervezet, a beszerzés vállalati kapcsolatai, valamint az elektronikus beszerzés értelmezésében az egyes válaszadóknál. A kutatás továbbra is eltér a hagyományos megoldásoktól, azaz nem kívánja vizsgálni a hazai vállalati honlapok elterjedtségét, azonban a korábbiaktól eltérően több információtechnológiával kapcsolatos információt kér a válaszadóktól. A cél a belső vállalati folyamatok, a vevő-szállító kapcsolatok, az informatikai háttér elektronikus beszerzéssel való kapcsolatának felismerése. Meg szeretnék tudni, hogy az elektronikus beszerzés milyen hatékonyságnövelési lehetőséget hordoz és a hazai információs társadalmi fejlettség figyelembevételével mennyire nyitottak erre a beszerzők és a pályázók. Az elektronikus beszerzés és versenyképesség kapcsolata különösen a 2000-es évek eleje óta foglalkoztatja a kutatókat. Vita az elektronikus beszerzés beszerzési költségre gyakorolt hatásával, valamint a kormányzati politika hatásával kapcsolatban alakult ki, melyet a közbeszerzés, mint speciálisan szabályozott beszerzési tevékenység és az e-beszerzés kapcsolatára fejt ki. A vállalatok versenyképességének és az elektronikus beszerzés folyamatosan. / === / The Competitiveness Research Center based on the experience of the „ In Global Competition 1995-1997” research program and continuing the company competitiveness survey (1999) has begun a three-year research program with the following title: „In Global Competition 2004- 2006” Our economic competitiveness from company point of view”. The authors had analyzed a database generated on the basis of a questionnaire survey with a similar theme in 2005. Drawing the lessons from earlier researches and expanding the questionnaire, they now seek to find out how far receptiveness to electronic procurement has increased in Hungary and what other relations can be observed in responses concerning the interpretation of procurement organizations, the corporate aspects of procurement and electronic procurement. The new research project continues to differ from traditional solutions insofar as it does not intend to examine the penetration of corporate web pages, but, in contrast to earlier practice, it does want responders to provide information on their IT technology. The objectives are thus to understand how electronic procurement relates to corporate processes, purchaser-supplier relations and IT base, and to see what opportunities of increasing efficiency there are in electronic procurement and how far procurers and bidders are open to this at the current level of information society development in Hungary. Researchers have focused on the relation between electronic procurement and competitiveness since the early 2000s. What is debated is how electronic procurement influences procurement costs, and how government policies influence the relation between public procurement as a specially regulated procurement activity and electronic procurement. The relation between corporate competitiveness and the continually increasing means of electronic procurement is beyond doubt, evidenced by their research findings as well.

A hazai vállalatok elektronikus beszerzés iránti nyitottsága = E-procurement Responsiveness of the Hungarian Companies’

A Versenyképesség Kutató Központ 2004-ben a „Versenyben a világgal 1995-97.” kutatási program és az 1999-es vállalati versenyképességi kérdőíves felmérés hagyományait folytatva, valamint azok tapasztalataira építve egy hároméves kutatási programot kezdett el „Versenyben a világgal 2004-2006 − Gazdasági versenyképességünk vállalati nézőpontból” címmel. A kérdőíves felmérés nyomán létrejött adatbázist elemeztük hasonló témában 2005-ben. A korábbi eredményeken okulva, a kérdőív-elemzés kiterjesztésével azt kívántuk felmérni, hogy az elektronikus beszerzés iránti nyitottság növekedett-e hazánkban, illetve milyen egyéb összefüggések fedezhetők fel a beszerzési szervezet, a beszerzés vállalati kapcsolatai, valamint az elektronikus beszerzés értelmezésében az egyes válaszadóknál. A kutatás továbbra is eltér a hagyományos megoldásoktól, azaz nem kívánja vizsgálni a hazai vállalati honlapok elterjedtségét, azonban a korábbiaktól eltérően több információ-technológiával kapcsolatos információt kíván a válaszadóktól. A cél, tehát belső vállalati folyamatok, vevő-szállító kapcsolatok, az informatikai háttér elektronikus beszerzéssel való kapcsolatának feltárása és következtetéseink levonása volt annak érdekében, hogy megtudjuk milyen hatékonyságnövelési lehetőséget hordoz az elektronikus beszerzés és a hazai információs társadalmi fejlettség figyelembe vételével mennyire nyitottak erre a beszerzők és a pályázók egyaránt. Az elektronikus beszerzés és versenyképesség kapcsolata különösen a 2000-es éves eleje óta foglalkoztatja a kutatókat. Vita az elektronikus beszerzés beszerzési költségre gyakorolt hatásában, valamint a kormányzati politika által gyakorolt hatás jellegében van, melyet a közbeszerzés mint speciálisan szabályozott beszerzési tevékenység és az e-beszerzés kapcsolatára fejt ki. A vállalatok versenyképességének és az elektronikus beszerzés folyamatosan bővülő és fejlődő eszközrendszerének kapcsolata azonban nem kérdéses, ezt kutatási eredményeink is megerősítik. _________ The Competitiveness Research Center based on the experience of the „ In Global Competition 1995-1997” research programme and continuing the company competitiveness survey (1999) has begun a three-year research programme with the following title: „In Global Competition 2004-2006” Our economic competitiveness, company point of view”. We had analyzed a database generated on the basis of a questionnaire survey with a similar theme in 2005. Drawing the lessons from earlier researches and expanding the questionnaire examination, we now seek to find out how far receptiveness to electronic procurement has increased in Hungary and what other relations can be observed in responses concerning the interpretation of procurement organizations, the corporate aspects of procurement and electronic procurement. The new research project continues to differ from traditional solutions insofar as it does not intend to examine the currency of corporate web pages, but, in contrast to earlier practice, it does want responders to provide information on IT technology. The objectives are thus to understand how electronic procurement relates to corporate processes, purchaser-supplier relations and IT base, and to see what opportunities of increasing efficiency there are in electronic procurement and how far procurers and bidders are open to this at the level of information society development in Hungary. Researchers have focused on the relation between electronic procurement and competitiveness since the early 2000s. What is debated is how electronic procurement influences procurement costs, and how government policies influence the relation between public procurement as a specially regulated procurement activity and electronic procurement. The relation between corporate competitiveness and the continually increasing means of electronic procurement is beyond doubt, evidenced by our research findings.

The development, application, and implications of a strategy for reflective learning from experience

The problem on which this study focused was individuals' reduced capacity to respond to change and to engage in innovative learning when their reflective learning skills are limited. In this study, the preceding problem was addressed by two primary questions: To what degree can mastery of a strategy for reflective learning be facilitated as a part of an academic curriculum for professional practitioners? What impact will mastery of this strategy have on the learning style and adaptive flexibility of adult learners? The focus of the study was a direct application of human resource development technology in the professional preparation of teachers. The background of the problem in light of changing global paradigms and educational action orientations was outlined and a review of the literature was provided. Roots of thought for two key concepts (i.e., learning to learn from experience and meaningful reflection in learning) were traced. Reflective perspectives from the work of eight researchers were compared. A meta-model of learning from experience drawn from the literature served as a conceptual framework for the study. A strategy for reflective learning developed from this meta-model was taught to 109 teachers-in-training at Florida International University in Miami, Florida. Kolb's Adaptive Style Inventory and Learning Style Inventory were administered to the treatment group and to two control groups taught by the same professor. Three research questions and fourteen hypotheses guided data analysis. Qualitative review of 1565 personal documents generated by the treatment group indicated that 77 students demonstrated "double-loop" learning, going beyond previously established limits to perception, understanding, or action. The mean score for depth of reflection indicated "single-loop" learning with "reflection-in-action" present. The change in the mean score for depth of reflection from the beginning to end of the study was statistically significant (p $<$.05). On quantitative measures of adaptive flexibility and learning style, with two exceptions, there were no significant differences noted between treatment and control groups on pre-test to post-test differences and on post-test mean scores adjusted for pre-test responses and demographic variables. Conclusions were drawn regarding treatment, instrumentation, and application of the strategy and the meta-model. Implications of the strategy and the meta-model for research, for education, for human resource development, for professional practice, and for personal growth were suggested. Qualitative training materials and Kolb's instruments were provided in the appendices.

Characteristics of effective clinical and theory instructors as perceived by LPN to RN versus generic students in an associate degree nursing program

The purpose of this study was to compare the characteristics of effective clinical and theory instructors as perceived by LPN/RN versus generic students in an associate degree nursing program.^ Data were collected from 508 students during the 1996-7 academic year from three NLN accredited associate degree nursing programs. The researcher developed instrument consisted of three parts: (a) Whitehead Characteristics of Effective Clinical Instructor Rating Scale, (b) Whitehead Characteristics of Effective Theory Instructor Rating Scale, and (c) Demographic Data Sheet. The items were listed under five major categories identified in the review of the literature: (a) interpersonal relationships, (b) personality traits, (c) teaching practices, (d) knowledge and experience, and (e) evaluation procedures. The instrument was administered to LPN/RN students in their first semester and to generic students in the third semester of an associate degree nursing program.^ Data was analyzed using a one factor mutivariate analysis of variance (MANOVA). Further t tests were carried out to explore for possible differences between type of student and by group. Crosstabulations of the demographic data were analyzed.^ There were no significant differences found between the LPN/RN versus generic students on their perceptions of either effective theory or effective clinical instructor characteristics. There were significant differences between groups on several of the individual items. There was no significant interaction between group and ethnicity or group and age on the five major categories for either of the two instruments. There was a significant main effect of ethnicity on several of the individual items.^ The differences between the means and standard deviations on both instruments were small, suggesting that all of the characteristics listed for effective theory and clinical instructors were important to both groups of students. Effective teaching behaviors, as indicated on the survey instruments, should be taught to students in graduate teacher education programs. These behaviors should also be discussed by faculty coordinators supervising adjunct faculty. Nursing educators in associate degree nursing programs should understand theories of adult learning and implement instructional strategies to enhance minority student success. ^

A qualitative analysis of the lived experience of nursing staff developers in the process of changing to a new educational model

The purpose of this study was to document and critically analyze the lived experience of selected nursing staff developers in the process of moving toward a new model for hospital nursing education. Eleven respondents were drawn from a nation-wide population of about two hundred individuals involved in nursing staff development. These subjects were responsible for the implementation of the Performance Based Development System (PBDS) in their institutions.^ A purposive, criterion-based sampling technique was used with respondents being selected according to size of hospital, primary responsibility for orchestration of the change, influence over budgetary factors and managerial responsibility for PBDS. Data were gathered by the researcher through both in-person and telephone interviews. A semi-structured interview guide, designed by the researcher was used, and respondents were encouraged to amplify on their recollections as desired. Audiotapes were transcribed and resulting computer files were analyzed using the program "Martin". Answers to interview questions were compiled and reported across cases. The data was then reviewed a second time and interpreted for emerging themes and patterns.^ Two types of verification were used in the study. Internal verification was done through interview transcript review and feedback by respondents. External verification was done through review and feedback on data analysis by readers who were experienced in management of staff development departments.^ All respondents were female, so Gilligan's concept of the "ethic of care" was examined as a decision making strategy. Three levels of caring which influenced decision making were found. They were caring: (a) for the organization, (b) for the employee, and (c) for the patient. The four existentials of the lived experience, relationality, corporeality, temporality and spatiality were also examined to reveal the everydayness of making change. ^

Students' recollections of participating in a first year residential learning community experience

The purpose of this qualitative study was to gain an understanding of what participation in a first year residential learning community meant to students 2–3 years after their involvement in the program. Various theories including environmental, student involvement, psychosocial and intellectual, were used as a framework for this case study. Each of the ten participants was a junior or senior level student at the time of the study, but had previously participated in a first year residential learning community at Florida International University. The researcher held two semi-structured interviews with each participant, and collected data sheets from each. ^ The narrative data produced from the interviews were transcribed, coded and analyzed to gain insights into the experiences and perspectives of the participants. Member checking was used after the interview process. A peer reviewer offered feedback during the data analysis. The resulting data was coded into categories, with a final selection of four themes and 15 sub-themes, which captured the essence of the participants' experiences. The four major themes included: (a) community, (b) involvement, (c) identity, and (d) academics. The community theme is used to describe how students perceived the environment to be. The involvement theme is used to describe the students' participation in campus life and their interaction with other members of the university community. The identity theme is used to describe the students' process of development, and the personal growth they underwent as a result of their experiences. The academics theme refers to the intellectual development of students and their interaction around academic issues. ^ The results of this study showed that the participants valued greatly their involvement in the First Year Residents Succeeding Together program (FYRST) and can articulate how it helped them succeed as students. In describing their experience, they most recall the sense of community that existed, the personal growth they experienced, the academic development process they went through, and their involvement, both with other people and with activities in their community. Recommendations are provided for practice and research, including several related to enhancing the academic culture, integrating faculty, utilizing peer influence and providing further opportunities to create a seamless learning environment. ^

Student perceptions of the school physical fitness testing program: The Fitnessgram

The purpose of this study was to determine fifth grade students' perceptions of the Fitnessgram physical fitness testing program. This study examined if the Fitnessgram physical fitness testing experience promotes an understanding of the health-related fitness components and examined the relationship between individual fitness test scores and time spent participating in out-of-school physical activity. Lastly, students' thoughts and feelings concerning the Fitnessgram experience were examined. ^ The primary participant population for the study was 110 fifth grade students at Redland Elementary School, a Miami-Dade County Public School (M-DCPS). Data were collected over the course of 5 months. Multiple sources of data allowed for triangulation. Data sources included Fitnessgram test scores, questionnaires, document analysis, and in-depth interviews. ^ Interview data were analyzed qualitatively for common broad themes, which were identified and defined. Document analysis included analyzing student fitness test scores and student questionnaire data. This information was analyzed to determine if the Fitnessgram test scores have an impact on student views about the school fitness-testing program. Data were statistically analyzed using analysis of frequency, crosstabulations (Bryman & Duncan, 1997), and Somers'd Correlation (Bryman & Duncan, 1997). The results of the analysis of data on student knowledge of the physical fitness components tested by each Fitnessgram test revealed students do not understand the health-related fitness components. ^ The results of determining a relationship between individuals' fitness test scores and time spent in out-of-school physical activity revealed a significant positive relationship for 2 of the 6 Fitnessgram tests. ^ The results of examining students' thoughts and feelings about each Fitnessgram test focused around 2 broad themes: (a) these children do not mind the physical fitness testing and (b) how they felt about the experience was directly related to how they thought they had performed. ^ If the goal of physical fitness was only to get children fit, this test may be appropriate. However, the ultimate goal of physical fitness is to encourage students to live active and healthy lifestyles. Findings suggest the Fitnessgram as implemented by M-DCPS may not be the most suitable measurement instrument when assessing attitudinal changes that affect a healthy lifelong lifestyle. ^

Teachers' knowledge, awareness, and pedagogy of global education in secondary schools

In 1979, the Florida State Board of Education approved the teaching of global education in the state of Florida. The purpose of this study was to examine the factors that contributed to teachers' global knowledge, global mindedness, and pedagogy in global education. The Hanvey model of teaching from a global perspective was the theoretical framework for the study. ^ A total of 90 secondary teachers from Miami-Dade County Public Schools were randomly selected and placed in three groups: Globally Oriented Social Studies Program (GOSSE), Non-Globally Oriented Social Studies Program (non-GOSSE), and Teachers Who Teach Other Subjects (TWTOS). Seven teachers, two of whom team-taught a class, were selected for classroom observations and interviews. A mixed methods design that combined quantitative and qualitative data was used. ANOVA and Chi square techniques were used to determine whether the factors that contributed to teachers' global knowledge and global mindedness differ among groups. Classroom observations and interviews were conducted to determine whether the instructional strategies differ among the seven selected teachers. ^ The findings of the study show that teachers who were trained in teaching from a global perspective differed in their global knowledge and used more appropriate instructional strategies than teachers who were not trained in teaching global perspectives. There was no significant difference in the combined global knowledge of the non-GOSSE and TWTOS groups when compared with the GOSSE group. There was no significant difference in the combined global knowledge of the GOSSE and non-GOSSE groups when compared with the TWTOS group. There was no significant difference among the teachers in their global mindedness. Observation and interview data indicate that current events, role-playing, simulations, open-ended discussion, debates, and projects were the predominant instructional strategies used by globally trained teachers. Cable networks, Internet, magazines, and newspapers were found to be the dominant tools for teaching global education. ^ This study concluded that teachers who were trained in globally oriented programs had more global knowledge than teachers who were not. It is recommended that teacher education programs should incorporate a global perspective in the preparation of social studies teachers, with particular attention to developing their global attitudes. ^

An examination of the effects of a summer book-reading program on the language and early literacy outcomes of toddlers from high risk environments

The current study examined the impact of an early summer literacy program and the mediating effects of the home literacy environment on the language and literacy outcomes of a group of children at-risk for long-term developmental and academic delays. Participating children (n=54) were exposed to an intensive book-reading intervention each summer (June through mid August) over a 3-year period. The current study implemented an ex post facto, quasi-experimental design. This nonequivalent group design involved a pretest and posttest over three time points for a non-randomized treatment group and a matched non-treatment comparison group. Results indicated that literacy scores did improve for the children over the 3-year period; however, language scores did not experience the same rate of change over time. Receptive language was significantly impacted by attendance, and race/ethnicity. Expressive language was impacted significantly by gestational age and attendance. Results also indicated that language outcomes for young children who are exposed to a literacy program were higher than those who did not participate; however, only receptive language yielded significance at the p<.05 level. These study results also found that activities in the home that support literacy and learning do indeed impact language and literacy outcomes for these children, specifically, the age at which a child is read to, the number of books in the home, a child’s enjoyment of reading, and whether a child looks at books on his or her own impact language scores. This study concluded that at-risk young children do benefit from center-based literacy intervention. This literacy experience, however, is also driven by the children's home environment, their attendance to the program, whether they were premature or not and the type of caregiver.

An investigation of the relationships between selected characteristics and leadership outcomes of Athletic Training Education Program directors

There is currently no evidence describing what characteristics make an Athletic Training Program Director (PD) an effective leader. An influx of accredited programs resulted in a rapid increase in the demand for PDs, yet training and preparation for these positions has failed to evolve. Although Certified Athletic Trainers (ATs) are trained in specific content areas, they may not always be prepared for the administrative and leadership responsibilities associated with the role of PD (Leone, 2008). This dissertation examined the relationships between selected characteristics and leadership outcomes of Athletic Training Program Directors. Each PD participants (n=27) completed a demographic questionnaire to obtain the leader's academic preparation, accreditation experience and leadership training history. Each participant also completed the Multifactor Leadership Questionnaire (MLQ) to obtain leadership styles, behaviors, and outcomes. Overall, the PDs reported utilizing transformational leadership most often and passive avoidant leadership least often. There was no significant difference between PDs with master's and doctorate degrees on overall leadership outcome. However, participants with a doctorate degree scored significantly different on the effectiveness component of the leadership outcome compared with participants with a master's degree. Those participants who have completed academic coursework on leadership scored significantly different on the leadership outcome compared to those who have not completed academic coursework on leadership. Findings from this study indicate that changes to the current requirements for the role of PD may be warranted. Consideration should be given to increasing the minimum degree requirement and requiring academic coursework on leadership. Future research may be useful in determining specific degree guidelines and types and amounts of leadership training that would be beneficial to Athletic Training PDs.