927 resultados para COST MANAGEMENT PRACTICES


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The present study discusses the status of quality management practices in manufacturing SMEs in Australia and investigates the reasons why they are not implementing the Six Sigma methodology. This study emphasises that Six Sigma can be implemented in manufacturing SMEs. Moreover, this study identifies the motivation for adopting Six Sigma by Australian manufacturing SMEs. A Six Sigma implementation framework is developed and presented.

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Purpose - This study aimed to identify the nature and prevalence of workplace stressors faced by interviewers of child sexual assault victims.

Design/methodology/approach - Sixty-eight professionals (police and child protection workers) were invited to anonymously post their perceptions of workplace stressors on an internet forum as part of an investigative interviewing online training course. Specifically, participants were asked to reflect on salient sources of stress encountered in their role of interviewing sexually abused children.

Findings - Three key stressors were identified across the study’s professional groups: (1) inadequate recognition of specialised skills; (2) high workload demands; and (3) interagency tensions. Consistent with previous research, exposure to child abuse reports was not raised as a stressor.

Research limitations/implications - Our study generated suggestions for modifying management practices; however, future research should identify and trial strategies for improving workplace climate in child abuse investigation.

Practical implications - As the stressors isolated by participants related to workplace climate rather than exposure to victims’ accounts of child abuse, minimising negative consequences of work stressors requires changes to workplace culture and practice. Workplace climates need to be modified so that the demands are offset by resources.

Originality/value - Because of its online, anonymous nature, this was the first study to offer participants the opportunity to honestly disclose primary sources of stress in child abuse investigation. The research also makes a much-needed contribution to an area of police practice that is vital yet often overlooked.

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Australia is viewed as leader in the field of sports science, with Australian sports scientists highly sought after and respected worldwide. However, despite the important contribution of sports scientists to the development of professional sport in Australia, we know little about these sport professionals who play an important role in the development and success of athletes, teams and sport organisations.
This report provides a more formal understanding of the high performance and sports science workforce with the purpose of informing the policy development of Australia’s sport governing bodies and education providers to inform sport management practices that will enhance the support and development of current and future high performance managers and sports scientists. The data presented in this report provides valuable insight about the scope of the profession to enable further development of strategic plans for the industry.

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Fresh produce is increasingly implicated in food-related illnesses. Escherichia coli can survive in soil and water and can be transferred onto plant surfaces through farm management practices such as irrigation. A trial was conducted to evaluate the impact of field conditions on E. coli persistence on iceberg lettuce irrigated with contaminated water, and the impact of plant injury on the persistence of E. coli. Lettuce heads were injured at 14, 7, 3, 2, 1, and 0 days before inoculation, with uninjured heads used as a control. All lettuce heads (including controls) were overhead irrigated with a mixture of nonpathogenic E. coli strains (10^sup 7^ CFU/ml). E. coli counts were measured on the day of inoculation and 5 days after, and E. coli was detected on all lettuce head samples. Injury immediately prior to inoculation and harvest significantly (P = 0.00067) increased persistence of E. coli on lettuce plants. Harsh environmental conditions (warm temperatures, limited rainfall) over 5 days resulted in a 2.2-log reduction in E. coli counts on uninjured lettuce plants, and lettuce plants injured more than 2 days prior to inoculation had similar results. Plants with more recent injuries (up to 2 days prior to inoculation) had significantly (P = 7.6 × 10^sup -6^) greater E. coli persistence. Therefore, growers should postpone contaminated water irrigation of lettuce crops with suspected injuries for a minimum of 2 days, or if unavoidable, use the highest microbiological quality of water available, to minimize food safety risks.

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Complexity is increasingly the hallmark in environmental management practices of sandy shorelines. This arises primarily from meeting growing public demands (e.g., real estate, recreation) whilst reconciling economic demands with expectations of coastal users who have modern conservation ethics. Ideally, shoreline management is underpinned by empirical data, but selecting ecologically-meaningful metrics to accurately measure the condition of systems, and the ecological effects of human activities, is a complex task. Here we construct a framework for metric selection, considering six categories of issues that authorities commonly address: erosion; habitat loss; recreation; fishing; pollution (litter and chemical contaminants); and wildlife conservation. Possible metrics were scored in terms of their ability to reflect environmental change, and against criteria that are widely used for judging the performance of ecological indicators (i.e., sensitivity, practicability, costs, and public appeal). From this analysis, four types of broadly applicable metrics that also performed very well against the indicator criteria emerged: 1.) traits of bird populations and assemblages (e.g., abundance, diversity, distributions, habitat use); 2.) breeding/reproductive performance sensu lato (especially relevant for birds and turtles nesting on beaches and in dunes, but equally applicable to invertebrates and plants); 3.) population parameters and distributions of vertebrates associated primarily with dunes and the supralittoral beach zone (traditionally focused on birds and turtles, but expandable to mammals); 4.) compound measurements of the abundance/cover/biomass of biota (plants, invertebrates, vertebrates) at both the population and assemblage level. Local constraints (i.e., the absence of birds in highly degraded urban settings or lack of dunes on bluff-backed beaches) and particular issues may require alternatives. Metrics - if selected and applied correctly - provide empirical evidence of environmental condition and change, but often do not reflect deeper environmental values per se. Yet, values remain poorly articulated for many beach systems; this calls for a comprehensive identification of environmental values and the development of targeted programs to conserve these values on sandy shorelines globally.

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Gastrointestinal nematodes limit the growth, production and welfare of goats but there are few reliable sources of information for recommending management practices across flocks. The effects of animal species (Angora goat, Merino sheep, mixed-grazed goats and mixed-grazed sheep at the ratio of 1:1) and stocking rate (SR: 7.5, 10, 12.5 animals/ha) on gastrointestinal parasitism were determined in a replicated experiment on improved annual temperate pastures in southern Australia, from 1981 to 1984. Detailed monitoring of gastrointestinal nematodes was undertaken on animals before, during (five times per year) and at the conclusion of studies using faecal strongyle egg counts (WEC) and total worm counts. Sheep had a greater proportion of nematodes as Teladorsagia spp. and goats a greater incidence of Trichostrongylus spp. Both goats and sheep developed resistance to Nematodirus spp. during the experiment. WEC was similar in goats and sheep at the start of the experimental period but, thereafter, was consistently greater in goats than in sheep. While WEC was highly related to total worm count, the regressions for sheep and goats were different. Increasing the SR increased the WEC of goats and mixed-grazed goats but not of sheep. During the experiment, WEC declined at 7 and 10 animals/ha but increased at 12.5/ha. Mixed grazing with goats provided beneficial effects for sheep at all stocking rates, but the effects for goats were dependent on the stocking rate, being beneficial at 7.5 and 10/ha but harmful at 12.5/ha. The WEC of separately grazed goats were generally higher than the WEC of mixed grazed goats. The WEC of mixed sheep were lower than those of separately grazed sheep. During the experiment, the WEC of mixed grazed sheep declined faster than the WEC of separately grazed sheep but the WEC of separately grazed goats at 12.5/ha and of mixed grazed goats at 10 and 12.5/ha increased. Under the environmental and pastoral conditions examined, Angora wether goats should not be grazed at SR above those recommended for wether sheep. In the present study, the impact of gastrointestinal-nematode infections in goats was reduced at lower SR. Further, mixed grazing of Angora wether goats with wether sheep at or below the recommended SR resulted in reduced gastrointestinal parasitism for both sheep and goats, compared with monospecific grazing conditions. Goats did not represent a gastrointestinal-nematode hazard to sheep. © 2014 CSIRO.

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Academic and political commentators have commonly sought to understand the Olympics as a cultural dynamic, a "spectacle" that motivates certain actors to project their relative interests in localized spaces and as well on a global scale (Hiller 2006; Boyle and Haggerty 2009b ). Mega-events, as this argument goes, are monumental cultural events (Roche 2000) that rely on the audacity of spectacle to dramatize and condition the cultural, political, legal and economic landscape. Extending these insights into surveillance studies, Boyle and Haggerty (2009b: 259-260) position spectacle and the disciplinary mechanisms of anxieties associated with mega-events to explain the risk management practices of security planners. The dynamic social implications of the spectacle condition dramatic regimes of securitization and surveillance such that sovereign power emanates from the production and consumption of spectacle. In similar fashion Vida Bajc (2007: 1648) writes that security meta-rituals "demonstrate[s] that the process of transformation of [the] public space [of mega-events] from one of routine of daily life into a sterile area [that] has a ritual form [that] .... separates insiders from outsiders and brings about a new socio-political reality." Put another way, the "security-meta ritual" legitimates security and surveillance practices by normalizing the social hierarchies it imposes. Bajc focuses on the over-determination of dividing practices in mega-event security, but the signifying practices associated with capital are absent (perhaps due to her empirical focus on presidential addresses). Klauser (2008: 181) links commercialization and mechanisms of surveillance, but only by foregrounding the significance of "neutralized space" created by granting absolute commercial rights to event sponsors. Neoliberalprivatization and its articulation with security and surveillance, however, cannot be reduced to control over sponsorship rights and consumptive practices in particular urban "zones," nor can it be limited by the methodological temporality of the event itself.

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As online business activities continue to grow, it is important for organizations to understand the implications of being an e-commerce organization and the appropriateness of applying existing business techniques to e-commerce organizations. This paper examines issues in managing information and communication technologies (ICT) costs in e-commerce organizations and the potentials of the Time-Driven Activity-Based Costing (TDABC) model as a solution to these issues. The reliance on ICT in value creation, the unique natures of ICT costs and the need to maintain updated costing models present new challenges to e-commerce organizations in management of ICT costs. The TDABC model, as a variant of the Activity-Based Costing (ABC) model, inherits the strengths of activity-based paradigm and has unique features that can provide additional benefits to e-commerce organizations.

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K’gari-Fraser Island, the world's largest barrier sand island, is at the crossroads of World Heritage status, due to destructive environmental use in concert with climate change. Will K’gari-Fraser Island exemplify innovative, adaptive management or become just another degraded recreational facility? We synthesize the likely impact of human pressures and predicted consequences on the values of this island. World-renown natural beauty and ongoing biological and geological processes in coastal, wetland, heathland and rainforest environments, all contribute to its World Heritage status. The impact of hundreds of thousands of annual visitors is increasing on the island's biodiversity, cultural connections, ecological functions and environmental values. Maintaining World Heritage values will necessitate the re-framing of values to integrate socioeconomic factors in management and reduce extractive forms of tourism. Environmentally sound, systematic conservation planning that achieves social equity is urgently needed to rectify historical mistakes and update current management practices. Characterizing and sustaining biological refugia will be important to retain biodiversity in areas that are less visited. The development of a coherent approach to interpretation concerning history, access and values is required to encourage a more sympathetic use of this World Heritage environment. Alternatively, ongoing attrition of the islands values by increased levels of destructive use is inevitable.

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Background: Job engagement represents a critical resource for community-based health care agencies to achieve high levels of effectiveness. However, studies examining the organisational sources of job engagement among health care professionals have generally overlooked those workers based in community settings.
Purpose: This study drew on the demand-control model, in addition to stressors that are more specific to community health services (e.g., unrewarding management practices), to identify conditions that are closely associated with the engagement experienced by a community health workforce. Job satisfaction was also included as a way of assessing how the predictors of job engagement differ from those associated with other job attitudes.
Methodology/Approach: Health and allied health care professionals (n = 516) from two
Australian community health services took part in the current investigation. Responses from the two organisations were pooled and analysed using linear multiple regression.
Findings: The analyses revealed that three working conditions were predictive of both job engagement and job satisfaction (i.e., job control, quantitative demands and unrewarding management practices). There was some evidence of differential effects with cognitive demands being associated with job engagement, but not job satisfaction.
Practice Implications: The results provide important insights into the working conditions that, if addressed, could play key roles in building a more engaged and satisfied community health workforce. Further, working conditions like job control and management practices are amenable to change and thus represent important areas where community health services could enhance the energetic and motivational resources of their employees.

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The economic reforms in the transition economies of Central and Eastern Europe have fundamentally reshaped ownership and governance of economic production, notably through the privatization of former state-owned enterprises. These reforms were expected to transform management practices by displacing ‘cradle-to-grave’ welfare arrangements administered by state-owned enterprises. Using data drawn from two large samples of Ukrainian establishments, we investigate, in two different time points, the relationship between non-wage benefits and firm performance during the period of transition to a market economy (1994–2004). We found that non-wage benefits continued to be a critical feature of HRM practices in Ukraine during this period, and were positively associated with firm performance.