Search results

One useful way to determine how a proposed system change will influence profit performance and return on assets is by using the Strategic Profit Model (SPM). The SPM demonstrates that Return on Net Worth (RONW) is a function of three factors management can control: net profit, asset turnover and financial leverage. We derive and explain the SPM and then apply the model to six different firms in the footwear industry. We, offer the SPM as a normative tool and use its predictive ability to offer insights to the logistics managers for each firm. We illustrate how the SPM can help maintain operational superiority or initiate a turnaround depending on whether the company is a financially strong or a struggling firm. Results expose certain common elements differentiating firms outperforming the marketplace from those less fortunate.

The purpose of this article is to expand the base of supply chain knowledge by applying chaos theory principles to selected supply chain functions.

Researchers borrow chaos theory from the natural sciences, provide a basic explanation, and then examine how it may be applied to enhance supply chain management techniques.

Chaos theory principles are used to assist in the examination of forecasting, product design, and inventory management challenges currently facing supply chain practitioners.

Application of chaos theory to various supply chain issues and key functional areas may produce an increase in the level of understanding of supply chain ambiguity and how chaos theory may provide valuable insight into the effective management of supply chain networks.

When applied correctly, chaos theory shows potential to be a tool that can be instrumental in helping explain why unpredictability occurs within nonlinear systems. A better understanding of this phenomenon may help researchers to develop better, more accurate models to assist managers in making better supply chain management decisions, benefiting organizations and customers by simultaneously enhancing cost‐effectiveness and improving customer service levels.

The principles of chaos theory have been introduced as a method that shows early promise as a tool to enhance supply chain effectiveness. Specific applications must now be examined through empirical research.

Activity‐based costing (ABC) is gradually being utilized as more of a decision‐making tool than an accounting tool. This paper investigates how, after almost a decade of slow growth, ABC is gaining acceptance as a tool to determine the true costs of marketing and logistics activities. How ABC provides managers with considerable insights into how various products, territories, and customers play major roles in logistic and marketing activities and, consequently, drive total costs is discussed. The advantages of the ABC model in terms of providing the right information to marketing managers with regard to which products, customers, or territories are more important and which could be eliminated without affecting the overall objectives of the firm are presented. The paper concludes by identifying ABC's shortcomings and the promise it holds for the modern enterprise.

In the future, library applications related to traditional functions may increasingly assume some of the roles and characteristics of archives and museums. In this article, the author describes fundamental archival concepts and theories and their evolution in recent times. Basic archival functions—appraisal, arrangement, description, reference, preservation, and publication—are also introduced. Finally, early applications of automation to archives (including SPINDEX, NARS‐5, NARS‐A‐1, MARC AMC, presNET, CTRACK, PHOTO, and DIARY) and automation trends for the future are discussed. The article presents a cogent introduction to archival operations, thereby providing 1) a basis for understanding distinctions between current archival and library practices and 2) insight concerning the possible convergence of selected roles and functions.

Contemporary organisational landscapes offer opportunities for hybrids to thrive. Public–private partnerships (PPPs) are one thriving hybrid form incorporating the use of resources and/or structures from both public and private sectors. The study examines the impact of such a hybrid structure on governance and accountability mechanisms in a context of institutional complexity.

This study uses an approach that draws on institutional logics and hybridity to examine governance arrangements in the PPP policy created for the delivery of UK schools. Unusually, it employs a comparative case study of how four local governments implemented the policy. It draws on a framework developed by Polzer et al. (2017) to examine the level of engagement between multiple logics and hybrid structures and applies this to the delivery of governance and accountability for public money.

The Polzer et al. framework enables a study of how the nature of hybrids can vary in terms of their governance, ownership and control relations. The findings show how the relationships between levels of engagement of multiple logics and hybrid structures can impact on governance and accountability for public money. Layering and blending combinations led to increased adoption of private sector accountability structures, whilst a hybrid with parallel co-existence of community and market logics delivered a long-term governance structure.

The paper examines the operation of hybrids in a complex education PPP environment in only four local governments and therefore cannot provide representative answers across the population as a whole. However, given the considerable variation found across the four examples, the paper shows there can be significant differentiation in how multiple logics engage at different levels and in varying combinations even in the same hybrid setting. The paper focuses on capital investment implementation and its evaluation, so it is a limitation that the operational stage of PPP projects is not studied.

The findings have political relevance because the two local government bodies with more robust combinations of multiple logics were more successful in getting funds and delivering schools in their geographical areas.

The study extends Polzer et al.'s (2017) research on hybridity by showing that there can be significant differentiation in how multiple logics engage at different levels and in varying combinations even in what was planned to be the same hybrid setting. It shows how in situations of institutional complexity certain combinations of logics lead to differentiation in governance and accountability, creating fragmented focus on the related public accountability structures. This matters because it becomes harder to hold government to account for public spending.

Guided by several of the 9 essentials of what it means to be a PDS (NAPDS, 2021), authors share a plea to rethink the teacher burnout-attrition-staffing crisis with a call toward a moral imperative of recentering an ethic of care. Many schools are operating under anti-care practices which directly undermine teacher wellness in part due to secondary traumatic stress, rising workload demands and intensive student needs.

Reflecting a compilation of teacher voices, including participants from three research studies and the collective decades-worth experience of educator scholars, this paper presents a synthesis of educator burnout and the role of educator wellness within trauma-informed social emotional learning initiatives.

The practical model of educator resilience offers a potential solution to burnout and attrition by prioritizing care for teachers individually and collectively prior to addressing care for students.

The model articulates educator resilience as the motivational force of life within a school community focused on an ethic of care that drives the collective and individuals within the collective to be their best. This aligns with foundation principles of PDS schools and Goodlad and colleagues’ decades-old call to foreground the moral dimensions of teaching in school reform (1990).

Research consultations are a long-established means of providing support to students undertaking research activities (Stapleton et al., 2020). The literature on research consultations consistently reports high levels of satisfaction and that students value the individual, bespoke advice received via one-on-one librarian tuition. However, research consultations are resource-intensive and maximising the learning potential of consultations is a priority to justify the expenditure of time and ensure the sustainability of services. This study reports on the outcomes of a service development where students attending research consultations were offered a screencast recording of their appointment to support retention and application of information literacy skills and research processes covered in the research consultation. The study explored student use and perceptions of the service and how the recording of the appointment was integrated into research practices.

The study used a mixed-method approach including a questionnaire and interviews. Quantitative elements explored if and how students engaged with recordings made during research consultations while qualitative elements investigated students' perceptions of the service and how content from the recordings was used to complete research activities.

Findings indicated a high degree of positive feedback on the service and reveal complex user behaviours when using appointment recordings. The study demonstrates that the addition of multimedia recording during individual research consultations (IRCs) may offer significant benefits to students by improving knowledge retention and application and for librarians by reducing follow-up enquiries and increased engagement with the service.

The findings of this study give an evidential basis for library and reference services interesting in incorporating synchronous recording into a research consultation service.

This study is believed to be the first to investigate the perceptions and use of synchronous recording of research consultations between librarians and students.

We seek to expand the disability theoretical toolkits of higher education scholars to include frameworks that view disability as multivalent. We start by describing limitations scholars can encounter when employing traditional medical, social, and minority frameworks. Then, we draw upon: (1) the temporal and fluid understandings of disability in critical disability theory, (2) the value critical realism gives to the body, impairment, and the environment, and (3) the work of Deaf epistemologies to call attention to the varied communication methods disabled college students use to encourage the use of frameworks that promote intersectional understandings that are authentic to lived experiences. We extend scholars’ toolkits by encouraging the use of frameworks that value diverse human neurology and draw attention to the hegemonic dominance of Western thought. We conclude by discussing four implications and two limitations for higher education scholars.

The authors explore the under-researched area of post-decision evaluation in PPPs (public–private partnerships), focusing upon how and whether Post-decision Project Evaluation (PdPE) is considered and provided for in United Kingdom (UK) public infrastructure projects.

The authors’ research design sought insights from overviewing UK PPP planning and more focused exploration of PPP operational practice. The authors combine the extensive analysis of planning documents for operational UK PPP projects with interviews of different stakeholders in PPP projects in one city. Mobilising an open critical perspective, documents were analysed using ethnographic content analysis (ECA) and interviews were analysed using thematic analysis consistent therewith. The authors theorise the absence and ambiguities of PdPE drawing on the sociology of ignorance.

The authors find a long-standing absence and lack of PdPE in PPP projects throughout planning and operational practice, reflecting a dynamic, multi-faceted ignorance. Concerning planning practice, the authors’ documentary analysis evidences a trend in PdPE from its absence in the early years (which may indicate some natural or genuine ignorance) to different levels or forms of weak inclusion later. Regarding this inclusion, the authors find strategic ignorance played a substantive role, involving “deliberate engineering” by both public sector and private partners. Interview findings indicate lack of clarity over PdPE and its under-development in PPP practice, deficiencies again suggestive of natural and strategic ignorance.

The authors draw from the sociology of ignorance vis-à-vis accounting's absence and ambiguity in the context of PPP, contributing to an under-researched area.

The purpose of this paper is to examine the accounting and governance of public private partnerships (PPPs) that are structured as joint venture partnerships. Drawing on Giddens’ structuration theory, the paper examines how human agents interact with these joint venture structures and analyses the effects on financial disclosures and public accountability for taxpayers’ investments.

The authors adopt a cross-case analysis to investigate two such PPP schemes, which form part of the UK’s programme of investment in primary healthcare, known as the Local Improvement Finance Trust (LIFT) policy. The authors employ a combination of interviews and analysis of financial statements and publicly available official documents.

The corporate structure of these LIFT schemes is very complicated so that the financial accounting is opaque. The implication is that the joint venture mechanism cannot be relied upon to deliver transparency of reporting. The paper argues that the LIFT structures are deliberately constructed by human agents to act as barriers to transparency about public expenditure.

The financial reporting undermines public accountability and transparency as both are necessarily restricted. Policy makers should pay attention to not only the private sector technologies but also the manner in which structures are used to reduce transparency and consequently undermine public accountability.

The paper provides detailed analysis from the perspective of structuration theory to show how human agents use structures to impact on financial reporting and public accountability.