Search results

Explains how activity‐based costing (ABC) can be applied to hospitals and outlines some previous research on its use and benefits. Reports a survey of US health administrators to establish their view of the cost hierarchy and uses the information in a numerical example based on a radiology department to demonstrate the differences between using traditional costing methods and allocations based on the cost hierarchies. Shows that many survey respondents were dissatisfied with their traditional costing systems and argues that the use of ABC could not only improve pricing and product mix decisions but could also enhance profitability by facilitating the management of activities and elimination of waste at all levels of the cost hierarchy, i.e. continuous improvement of processes.

I'VE said it before, and I'll say it again: Eastbourne is an excellent place for a conference, and I set out for it after five years' absence with the hope that its handsome and genial presence would produce something better than the mixture of ordinary, obvious and sometimes inaudible papers that have been a constituent of more than one intervening conference. That towns can affect such occasions is no doubt a farfetched conceit, but they certainly affect me; as soon as I arrived the environmental magic worked, and old friends and new faces were seen in the golden light of perfect autumn weather.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

The need to maintain up-to-date technological skills despite an aging workforce makes it imperative that organizations increasingly focus on retraining older employees. This article develops an adult career model based on the acquisition of technological skills and gradual skill obsolescence. The model suggests the importance of retraining and provides practical implications to the development of retraining programs. Suggestions for future research are also offered.

This volume transcends the traditional portrayal of children and youth as mere victims or combatants, highlighting their participation as agents of change and resistance. Through compelling narratives and empirical studies, the contributors examine ways in which children and youth engage in, and influence, the socio-political landscape in armed conflict. Emphasizing resilience, contributors to this volume detail how young people navigate the complexities of armed conflicts, contributing to peacebuilding and community reconstruction efforts. Through case studies spanning different geopolitical regions – including Sudan, Ukraine, Georgia, South Ossetia, and Pakistan – scholars highlight the multifaceted experiences of these young people. With a focus on these intersecting aspects, this volume amplifies the voices of affected children and youth, informing policies, and implementing programs that prioritize their well-being and rights in post-conflict societies.

Purpose – Good investigative sociology and high-quality investigative journalism are not just the same but they are close relatives. For both professions, getting under the surface soil of social life, digging deeply into and making coherent sense of the social experience of others, and translating those findings and interpretations into a universal language for widespread consumption are hugely challenging tasks. Understanding the difference and similarities regarding how sociologists and investigative journalists go about this task raises fundamental philosophical, epistemological, ethical, methodological, theoretical and practical concerns, the outline considerations of which are all featured in this chapter.

Design/methodology/approach – Drawing upon more than three decades of investigative research experience in the field and the original and the innovative personal scholarship that this has yielded, the chapter offers students a map reader's guide of how to navigate a way through the complex, challenging and sometimes hazardous labyrinth of investigative qualitative research.

Originality/value – In addition to offering a ‘how to’ primer for thinking about and doing investigative-qualitative sociology, the chapter also offers advice on how to survive the experience and authoritatively tell the tale well to the widest possible audiences.

The purpose of this paper is to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of governmentality.

The paper is a literature-based analysis of the role of internal auditing from a Foucauldian perspective.

It is argued that Foucault’s notion of governmentality provides conceptual tools for researching internal auditing as a disciplinary mechanism in the corporate governance setting of contemporary organizations. The paper develops an initial conceptual formulation of internal auditing as: ex post assurance about the execution of economic activities within management’s preconceived frameworks and ex ante advisory services to enhance the rationality of economic activities and accompanying controls.

The paper is expected to initiate debate on the choice of theory and method in internal auditing research. The propositions and research agenda discussed can be used to address research questions of an interpretive nature that could enrich the current understanding of internal auditing.

This paper extends the Foucauldian analysis of accounting to incorporate internal auditing. It offers original propositions as a research agenda and discusses ontological and epistemic considerations associated with adopting the Foucauldian framework for internal auditing research.

The study seeks to contribute to a deeper understanding of the relationship between remediations and participation in new media. By lending some transparency, the analysis hopes to contribute toward generating a critical optics aware of the potentials and pitfalls of emergent media.

The methodology is visual semiotic analysis. The author make no claim for one, true interpretation or critical judgment about the images.

In demonstrating some shortfalls of Instagram affordances, the analysis shows how social media sites can develop tools that encourage users to engage in civic consciousness and respectful political debate. The study makes clear that new media tools can hamper or aid participatory logics.

To author’s knowledge, no other study that has analyzed remediated images related to the controversial confirmation of Brett Kavanaugh to the U.S. Supreme Court. It is also important to place these images in the contexts of “iconicity” in emergent media (a concept increasingly being eroded in new media environment).

This paper aims to provide a number of distinct approaches towards this goal, i.e. to translate the information contained in the repositories into knowledge. For centuries, humans have gathered and generated data to study the different phenomena around them. Consequently, there are a variety of information repositories available in many different fields of study. However, the ability to access, integrate and properly interpret the relevant data sets in these repositories has mainly been limited by their ever expanding volumes. The goal of translating the available data to knowledge, eventually leading to wisdom, requires an understanding of the relations, ordering and associations among the data sets.

While the existing information repositories are rich in content, there are no easy means of understanding the relevance or influence of the different facts contained therein. Therefore, the interest of the general populace in terms of prioritizing some data items (or facts) over others is usually lost. In this paper, the goal is to provide approaches for transforming the available facts in the information repositories to wisdom. The authors target the lack of order in the facts presented in the repositories to create a hierarchical distribution based on the common understanding, expectations, opinions and judgments of the different users.

The authors present multiple approaches to extract and order the facts related to each concept, using both automatic and semi-automatic methods. The experiments show that the results of these approaches are similar and very close to the instinctive ordering of facts by users.

The authors believe that the work presented in this paper, with some additions, can be a feasible step to convert the available knowledge to wisdom and a step towards the future of online information systems.