Managers' views on ABC in an insurance company: A grounded theory case study

This is an in-depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than confirmed. Issues emerging from this case study include: the relevance of ABC to managers, increased cost awareness coupled with the problem of taking qualitative factors into account, and the existence of different perceptions of managers within the same department. One hypothesis is how an understanding of ABC can affect job satisfaction by influencing the impact of ABC on managers’ actions. In this case study process and non-process managers had different levels of understanding and use of ABC information. A second hypothesis is that how managers view ABC information depends on whether they adopt a personal or an organisational perspective.

A review of the guidelines for ABC stock control

The paper summarises the methods promulgated in the literature for the design and maintenance of an effective inventory control system. Surprisingly, when it comes to putting theory into practice, the directives are often contradictory or opaque and their logic is inconsistent. Several published cases are dissected to try and rectify this parlous situation. In fact, the exercise soon reveals the heart of the problem. The classic EOQ model ignores the part played at the supplier’s end by efficient and responsive warehouse and transport operations. These activities depend greatly upon good advanced resource planning, which in turn is able to benefit from regular, cyclic, stock replenishment procedures.

The movement ABC: a cross-cultural comparison of preschool children from Hong Kong, Taiwan and the USA

The purpose of this study was to evaluate the suitability of the Movement Assessment Battery for Children (M-ABC) for use in Greater China. Chinese children numbering 255 between the ages of 4 and 6 from Hong Kong and 544 from Taiwan were tested individually on the standardized test contained within the M-ABC. Data from these 799 children were compared to that presented in the test manual for the 493 children of the same age comprising the United States standardization sample. Both within-culture and cross-cultural differences were statistically significant when all items of the M-ABC were examined simultaneously, but effect sizes were too low to be considered meaningful. However, descriptive analysis of the cut-off scores used for impairment detection on the test suggested that adjustments to some items would be desirable for these particular Chinese populations.

An ABC approach to assessing the risk of violence at triage

There is evidence to suggest that the incidence of violent behaviour in the emergency department by patients toward staff is on the rise. As part of the process of determining urgency, triage nurses must assess the risk of violence at point of entry. The risk of violence, that is, behaviour that either involves a threat of physical or psychological harm to one's self or to others, is considered a critical predictor of urgency in mental health triage. A rapid violence risk assessment strategy will be described which can be utilised in emergency department triage.

ABC online : a vortal for new opportunities?

This article undertakes an analysis of the ABCs website, ABC Online -- www. abc.net.au -- to explore how the public broadcaster uses the Internet to offer new services. While recognising that the ABC aims to enhance its traditional radio and television services using the Internet, the article establishes the extent to which ABC Online also provides innovative, original, and interactive new services, including those with no connection to traditional radio and television programs, as is often demanded by audiences. This article examines the capacity for ABC Online to develop a unique and distinctive role via the Internet through the potential to offer novel and interactive content and services.

The TOC-ABC choice debate for product mix decisions : introducing asset specificity as an alternate explanation

Though constructed with different purposes, the theory of constraints and activity based costing systems pose a choice problem in respect of product mix decisions. We believe that the existing explanation of short versus long run criterion to explain firms' choice between these two systems is incomplete and offer an alternate explanation based on asset specificity. We argue that the extent to which specialized resources are deployed to make products in a mix determines the choice. We present a 2*2 matrix stating that when asset specificity is high, a firm is likely to choose ABC instead of TOC since ABC makes a large portion of costs visible to enable control. However, the choice is likely to be a TOC-ABC combination when the manufacture of asset specific products is also constrained by bottlenecks.

Constructing Australia : a companion to the ABC TV series

This engaging collection tells the story of how three of Australia's greatest man made-icons were built. The making of the Harbour Bridge, the creation of the Telegraph Line across Australia and the building of the pipeline from Perth to Kalgoolie.

ABC news 24: a study of limited resources and challenging newsgathering

This was a refereed abstract for an international conference. The paper analyses the content of the 24 hour news cycle of the ABC News 24 station.

ABC news 24 and BBC world : a study of limited resources and challenging newsgathering

ABC Australia’s News 24 website proclaims: "ABC News 24 provides around the clock coverage of news events as they break at home and abroad. It’s news when you want it, on your platform - TV, mobile and online." In this article, the stations content is analysed across 24 hours of its programming and compared with the same 24 hours of programming from BBC World. The content is tested for four key values: range of stories; coverage of the big stories; competence in going live to breaking stories; and ability to add value through analysis, debate and context. The examination of the data against these four key values enables an analysis of the nature of the service and assists in assessing whether or not it is providing an enriched and different offering in a busy 24/7 media landscape.