The need for and improvement of budgetary planning in a multinational corporation

The aim of this research is to improve the planning methodology of Dunlop via an analysis of their annual planning system. This was approached via an investigation of how the plans were developed; extensive interviews, which analysed divisional attitudes and approaches to planning; an analysis of forecast accuracy; and participation in the planning system itself. These investigations revealed certain deficiencies in the operating of the system. In particular, little evidence of formal planning could be found, and some divisions were reacting ex post to the market, rather than planning ex ante. The resulting plans tended to lack resilience and were generally unrealistic, partly because of imposed targets. Similarly, because the links between the elements of the system were often inefficient, previously agreed strategies were not always implemented. The analysis of forecast accuracy in the plans revealed divisions to be poor at most aspects of forecasting. Simple naive models often outperformed divisional forecasts, and much of the error was attributed to systematic, and therefore eliminable factors. These analyses suggested the need for a new system which is proposed in the form of Budgetary Planning. This system involves conceptual changes within the current planning framework. Such changes aim to revise tactical planning in order to meet the needs placed on it by. in particular, strategic planning. Budgetary Planning is an innovation in terms of the current planning literature. It is a total system of annual planning aimed at implementing and controlling the iteratively agreed strategies within the current environment. This is achieved by the generation of tactical alternatives, variable funding and concentration of forecast credibility, all of which aid both the realism and the resilience of planning.

Exporting to Eastern Europe : principles and practice, including a case study of the market for fire fighting equipment

East-West trade has grown rapidly since the sixties, stimulating a parallel expansion in the literature on the subject. An extensive review of this literature shows how: (i) most of the issues involved have at their source the distinctions between East and West in political ideology and/or economic management, and (ii) there has been a tendency to keep theoretical and practical perspectives on the subject too separate. This thesis demonstrates the importance of understanding the fundamental principles implied in the first point, and represents an attempt to bridge the gap identified in the second. A detailed study of the market for fire fighting equipment in Eastern Europe is undertaken in collaboration with a medium-sized company, Angus Fire Armour Limited. Desk research methods are combined with visits to the market to assess the potential for the company's products, and recommendations for future strategy are made. The case demonstrates the scope and limitations of various research methods for the East European market, and a model for market research relevant to all companies is developed. Tne case study highlights three areas largely neglected in the literature: (i) the problems of internal company adaptation to East European conditions; (ii) the division of responsibility between foreign trade organisations; and (iii) bribery and corruption in East-West trade. Further research into the second topic - through a survey of 36 UK exporters - and the third - through analysis of publicised corruption cases - confirms the representativeness of the Angus experience, and reflects on the complexity of the Bast European import process, which does not always function as is commonly supposed. The very complexity of the problems confronting companies reaffirms the need to appreciate the principles underlying the subject, while the detailed analysis into questions of, originally, a marketing nature, reveals wider implications for East-West trade and East-West relations.

The need for continued monitoring of antibiotic resistance patterns in clinical isolates of Staphylococcus aureus from London and Malta

Antibiotic resistance is an increasing problem in isolates of Staphylococcus aureus (S. aureus) worldwide. In 2001 The National Health Service in the UK introduced a mandatory bacteraemia surveillance scheme for the reporting of S. aureus and methicillin-resistant S. aureus (MRSA). This surveillance initiative reports on the percentage of isolates that are methicillin resistant. However, resistance to other antibiotics is not currently reported and therefore the scale of emerging resistance is currently unclear in the UK. In this study, multiple antibiotic resistance (MAR) profiles against fourteen antimicrobial drugs were investigated for 705 isolates of S. aureus collected from two European study sites in the UK (London) and Malta.

Bringing the High Seas into the Lab to Evaluate Speech Input Feasibility: A Case Study:SiMPE – 5th Workshop on Speech in Mobile and Pervasive Environments (part of ACM MobileHCI’2010)

As mobile technologies continue to penetrate increasingly diverse domains of use, we accordingly need to understand the feasibility of different interaction technologies across such varied domains. This case study describes an investigation into whether speechbased input is a feasible interaction option for use in a complex, and arguably extreme, environment of use – that is, lobster fishing vessels. We reflect on our approaches to bringing the “high seas” into lab environments for this purpose, comparing the results obtained via our lab and our field studies. Our hope is that the work presented here will go some way to enhancing the literature in terms of approaches to bringing complex real-world contexts into lab environments for the purpose of evaluating the feasibility of specific interaction technologies.

A need to consider human factors during manufacturing system design

Manufacturing systems that are heavily dependent upon direct workers have an inherent complexity that the system designer is often ill-equipped to understand. This complexity is due to the interactions that cause variations in performance of the workers. Variation in human performance can be explained by many factors, however one important factor that is not currently considered in any detail during the design stage is the physical working environment. This paper presents the findings of ongoing research investigating human performance within manufacturing systems. It sets out to identify the form of the relationships that exist between changes in physical working environmental variables and operator performance. These relationships can provide managers with a decision basis when designing and managing manufacturing systems and their environments.

Bringing the High Seas into the Lab to Evaluate Speech Input Feasibility: A Case Study : SiMPE – 5th Workshop on Speech in Mobile and Pervasive Environments (part of ACM MobileHCI’2010)

As mobile technologies continue to penetrate increasingly diverse domains of use, we accordingly need to understand the feasibility of different interaction technologies across such varied domains. This case study describes an investigation into whether speechbased input is a feasible interaction option for use in a complex, and arguably extreme, environment of use – that is, lobster fishing vessels. We reflect on our approaches to bringing the “high seas” into lab environments for this purpose, comparing the results obtained via our lab and our field studies. Our hope is that the work presented here will go some way to enhancing the literature in terms of approaches to bringing complex real-world contexts into lab environments for the purpose of evaluating the feasibility of specific interaction technologies.

Vulnerable and exploitable:the need for organisational accountability and transparency in emerging and less developed economies

The aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area. © 2013 Elsevier Ltd.

The need for wider supply chain management adoption:empirical results from Ireland

Purpose - This paper aims to provide empirical results which suggest that there is a need for more widespread adoption of supply chain management among Irish firms. Design/methodology/approach - The Republic of Ireland is a small, open, trade-dependent economy and is one of the fastest growing economies in the developed world. However, due to rising costs, there is an increasing trend in Ireland to outsource lower function manufacturing processes to lower-cost locations but to retain high-skill functions (such as R&D). This trend, together with other factors such as its peripheral location, suggests that supply chain management is critical from an Irish perspective. In order to gain unique insights of current levels of awareness/adoption of SCM and the potential impact SCM could have on competitiveness, a survey was conducted among 776 Irish firms. Findings - Overall, the findings suggest that many firms in Ireland pay lip-service to the importance of SCM elements and objectives but the majority of firms, about two thirds, have only a passing understanding of what constitutes SCM. Only 25 per cent adopt SCM programmes and only 9 per cent of Irish companies have a specialised SCM or logistics manager. The gaps in their understanding of SCM are matched by the gaps in their awareness of key costs (e.g. 59 per cent of companies do not know their total supply chain costs). While there are supply chain management adopters in Ireland that are already well up the s-curve of innovation transfer, it is the larger group of less aware companies that must become better at how they manage their supply chains. Originality/value - The paper offers a useful insight into supply chain management and its role in Irish industry. © Emerald Group Publishing Limited.

Editorial:welcome to the LRN2004 annual conference special issue of the International journal of logistics: research and applications

It is a great pleasure to be Guest Editor for this issue – I hope that the papers which are included will be stimulating and support you in your ongoing research activities. A number of guiding principles were adopted in selecting the papers for inclusion in this issue. Firstly, the papers cover a wide range of logistics and supply chain management (SCM) topics. This is a reflection of the evolution of the field in recent years. In terms of the “buy-make-store-move-sell” model of SCM all the main constituent areas are addressed. Secondly, it is important that the conference issue of this Journal reflects the emphasis and content of the conference itself. I have tried to achieve this in terms of the papers included. One interesting point to note is that outsourcing is a theme which is a major issue in a number of papers. This reflects the increasing importance of this issue to organisations of all kinds and sizes. Economic globalisation and the trend towards vertical disintegration of supply chain architectures have sharpened the focus on outsourcing as a key element of supply chain strategy. The need to move beyond the notion that sourcing of certain activities can be some kind of panacea in evident from the relevant contributions. Thirdly, the LRN Annual Conference has become a more international event in recent years...the number of delegates and papers presented from outside the UK has continued to grow. The papers collected in this issue reflect this internationalization. Two papers are worthy of particular comment from an LRN perspective. The contribution by Jaafar and Rafiq has been developed from the submission which won the best paper prize at the LRN 2004 event. The paper by Pettit and Beresford is based on research which was supported by LRN seed corn funding. It was developed form the final report on this work submitted to CITL (UK) via the LRN. The seed corn funding is an important mechanism whereby the LRN supports research in innovative aspects of logistics in UK universities. In many ways, the LRN2004 event in Dublin seems like a long time ago. From my point of view it was one of the most professionally rewarding activities in which I have been involved in my career. It was a time to meet old friends and new and to keep abreast of the multitude of interesting projects being undertaken in over 20 countries. There are too many people to thank for the smooth running of the event. However, my colleague John Mee does warrant a special mention. His logistical skills were seriously put to the test in the weeks and months leading up to September 9th. 2004. I want to acknowledge his particular contribution to the success of the event. Since then we have had the 2005 event at the University of Plymouth. This was again a great opportunity to network with colleagues and many congratulations are due to John Dinwoodie and his team. We now look forward to LRN 2006 in Newcastle...form my part I hope and trust that this issue provides some useful perspectives and insights into the range of topics addressed.

Disseminating a warning message to evacuate:a simulation study of the behaviour of neighbours

Large-scale evacuations are a recurring theme on news channels, whether in response to major natural or manmade disasters. The role of warning dissemination is a key part in the success of such large-scale evacuations and its inadequacy in certain cases has been a 'primary contribution to deaths and injuries' (Hayden et al.; 2007). Along with technology-driven 'official warning channels' (e.g. sirens, mass media), the role of unofficial channel (e.g. neighbours, personal contacts, volunteer wardens) has proven to be significant in warning the public of the need to evacuate. Although post-evacuation studies identify the behaviours of evacuees as disseminators of the warning message, there has not been a detailed study that quantifies the effects of such behaviour on the warning message dissemination. This paper develops an Agent-Based Simulation (ABS) model of multiple agents (evacuee households) in a hypothetical community to investigate the impact of behaviour as an unofficial channel on the overall warning dissemination. Parameters studied include the percentage of people who warn their neighbours, the efficiency of different official warning channels, and delay time to warn neighbours. Even with a low proportion of people willing to warn their neighbour, the results showed considerable impact on the overall warning dissemination. © 2012 Elsevier B.V. All rights reserved.

The nonlinear Shannon limit and the need for new fibres

This paper will review the current understanding of the so called nonlinear Shannon limit, and will speculate on methods to approach the limit through new system configurations, and increase the limit using new optical fibres. © 2012 Copyright Society of Photo-Optical Instrumentation Engineers (SPIE).

Making the construction industry resilient to extreme weather:lessons from construction in hot weather conditions

The construction industry is susceptible to extreme weather events (EWEs) due to most of its activities being conducted by manual workers outdoors. Although research has been conducted on the effects of EWEs, such as flooding and snowfall, limited research has been conducted on the effects of heatwaves and hot weather conditions. Heatwaves present a somewhat different risk profile to construction, unlike EWEs such as flooding and heavy snowfall that present physical obstacles to work onsite. However, heatwaves have affected the construction industry in the UK, and construction claims have been made due to adverse weather conditions. With heatwaves being expected to occur more frequently in the coming years, the construction industry may suffer unlike any other industry during the summer months. This creates the need to investigate methods that would allow construction activities to progress during hot summer months with minimal effect on construction projects. Hence, the purpose of this paper. Regions such as the Middle East and the UAE in particular flourish with mega projects, although temperatures soar to above 40̊C in the summer months. Lessons could be learnt from such countries and adapted in the UK. Interviews have been conducted with a lead representative of a client, a consultant and a contractor, all of which currently operate on UAE projects. The key findings include one of the preliminary steps taken by international construction companies operating in the UAE. This involves restructuring their entire regional team by employing management staff from countries such as Lebanon, Palestine, Iraq, and their labour force from the sub-continent such as India and Pakistan. This is not only due to the cheap wage rate but also to the ability to cope and work in such extreme hot weather conditions. The experience of individuals working in the region allows for future planning, where the difference in labour productivity during the extreme hot weather conditions is known, allowing precautionary measures to be put in place.

Back to the local? Recalibrating the regional tier of governance in England

By contrast to the far-reaching devolution settlements elsewhere in the UK, political agreement on the governance of England outside London remains unsettled. There is cross- party consensus on the need to 'decentre down' authority to regions and localities, but limited agreement on how this should be achieved. This paper explores the welter of initiatives adopted by the recent Labour government that were ostensibly designed to make the meso-level of governance more coherent, accountable and responsive to meeting territorial priorities. Second, it explores the current Conservative-Liberal Democrat Coalition's programme of reform that involves the elimination of Labour's regional institutional architecture and is intended to restore powers to local government and communities and promote local authority co-operation around sub-regions. Labour's reforms were ineffective in achieving any substantial transfer of authority away from Whitehall and, given the Coalition's plans to cut public expenditure, the likelihood of any significant recalibration in central-local relations also appears improbable. © 2012 Copyright Taylor and Francis Group, LLC.

GUIDE@HAND: Digital GPS Based Audio Guide that Brings the Past to Life

In the digital age the internet and the ICT devices changed our daily life and routines. It means we couldn't live without these services and devices anywhere (work, home, holiday, etc.). It can be experienced in the tourism sector; digital contents become key tools in the tourism of the 21st century; they will be able to adapt the traditional tourist guide methodology to the applications running on novel digital devices. Tourists belong to a new generation, an "ICT generation" using innovative tools, a new info-media to communicate. A possible direction for tourism development is to use modern ICT systems and devices. Besides participating in classical tours guided by travel guides, there is a new opportunity for individual tourists to enjoy high quality ICT based guided walks prepared on the knowledge of travel guides. The main idea of the GUIDE@HAND service is to use reusable, and create new tourism contents for an advanced mobile device, in order to give a contemporary answer to traditional systems of tourism information, by developing new tourism services based on digital contents for innovative mobile applications. The service is based on a new concept of enhancing territorial heritage and values, through knowledge, innovation, languages and multilingual solutions going along with new tourists‟ “sensitiveness”.