John-Stewart Gordon and Felice Tavera-Salyutov
The purpose of this paper is to examine and comment on disability rights legislation by focusing on international documents on people with impairments of the last decades, in…
Abstract
Purpose
The purpose of this paper is to examine and comment on disability rights legislation by focusing on international documents on people with impairments of the last decades, in order to provide more information on the dynamics of the disability rights movement and their moral plea for full inclusion.
Design/methodology/approach
By analyzing the international legislation and most important guidelines with respect to people with impairments, it is possible to portray a socio-political change by unfolding the agenda of the historical dimension of the decisive events.
Findings
The long and difficult struggle of people with impairments to beneficiaries of full human rights protection is a fundamental socio-political change that is documented by adhering to important international legislation and guidelines.
Originality/value
The examination of recent international legislation with respect to people with impairments provides historical context for current developments in the context of disability and full inclusion by conceding human rights as their moral and legal foundation.
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The supply‐chain operations reference model (SCOR) is the first cross‐industry framework for evaluating and improving enterprise‐wide supply‐chain performance and management. The…
Abstract
The supply‐chain operations reference model (SCOR) is the first cross‐industry framework for evaluating and improving enterprise‐wide supply‐chain performance and management. The culmination of intensive work by 70 world‐class manufacturers, SCOR provides standard process definitions, terminology and metrics. It will enable companies to benchmark themselves against others, and influence future applications development efforts to ensure fit with manufacturers’ needs. The emerging process reference model concept is the logical extension of business process re‐engineering and other process improvement efforts. SCOR, which is structured in four levels, is based on a plan, source, make, deliver framework.
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Stacey Menzel Baker, Susan Schultz Kleine and Heather E. Bowen
This paper explores the symbolic meanings that children of elementary school age attach to souvenirs from different types of vacation destinations. Data from interviews and…
Abstract
This paper explores the symbolic meanings that children of elementary school age attach to souvenirs from different types of vacation destinations. Data from interviews and pictorial projectives illustrate the meaning of souvenirs for children, including how children skillfully use souvenirs in their everyday lives and how they interpret souvenirs as symbols of people, places, and experiences. More specifically, the interview data reveal the meanings attached to souvenirs which are possessed, including how souvenirs are clearly distinguished from other objects which are possessed and how they are used for their contemplation and action value, for their communicative properties, and to provide continuity across time and place. In addition, the data from pictorial projectives reveal the latent motives of souvenir acquisition as well as how different types of places lead to different types of souvenir choices. Thus, the paper demonstrates the many layers of meaning associated with souvenirs in both acquisition and consumption processes and provides evidence that the meanings between children, places, and objects are inextricably linked.
If one wanted a convenient and unoriginal label to describe Mr Roy Hattersley, Labour's new education spokesman, one could classify him as a whizz‐kid. He is young (just 40)…
Abstract
If one wanted a convenient and unoriginal label to describe Mr Roy Hattersley, Labour's new education spokesman, one could classify him as a whizz‐kid. He is young (just 40), bright, ambitious, full of ideas and anxious to get things done. He is a brilliant Parliamentary performer. He is tipped as a future Prime Minister and, therefore, has political weight. Edward Short, Michael Stewart, Patrick Gordon Walker — none of these worthy people, for reasons that we need not labour, could be described as whizz‐kids. Sir Edward Boyle of course, was young (39 when he became Minister of Education in 1962), bright and full of ideas. But he was not ambitious and did not have the professional politician's killer‐instinct. Mrs Thatcher, it is true, has many whizz‐kid qualities and she is certainly ambitious; but she is a woman and, in the Tory Party, it is still not acceptable for a woman to display such things too publicly.
Describes a comprehensive set of fact‐based performance measuresthat can be used to describe accurately a world‐class supply chain ofplan, source, make and deliver activities…
Abstract
Describes a comprehensive set of fact‐based performance measures that can be used to describe accurately a world‐class supply chain of plan, source, make and deliver activities. Aims to help companies take a broad supply‐chain‐process perspective by quantifying performance improvement opportunities across the entire supply chain. Includes quantitative measures such as cash‐to‐cash cycle time and supply chain response time, as well as qualitative analysis of best‐in‐class performance. Best practice benchmarks provide more insight into how to achieve world‐class performance.
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Phillip Brown, Samer Hassan and Richard Teare
This paper seeks to introduce the Sandals philosophy and how it enabled Sandals Resorts International to become the world's most celebrated ultra all‐inclusive resort company.
Abstract
Purpose
This paper seeks to introduce the Sandals philosophy and how it enabled Sandals Resorts International to become the world's most celebrated ultra all‐inclusive resort company.
Design/methodology/approach
The paper profiles the company's growth and approach to human resource development.
Findings
The paper concludes that an active, practical learning method is the most suitable development process to enable personal, professional and organizational development.
Practical implications
The paper illustrates the importance of organizational learning in sustaining corporate success.
Originality/value
The paper provides a perspective on the business philosophy that underpins the development of Sandals Resorts International.
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The purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public…
Abstract
Purpose
The purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public accountancy in the UK.
Design/methodology/approach
The study adopts a counterfactual research design using Ferguson and Bunzl and asks a “what if” question of an event of importance to accounting historians in order to create a plausible counterfactual outcome that is grounded in rationality and causal analysis. The specific counterfactual question relates to the royal charter granted to public accountants practicing in Edinburgh in 1854. The counterfactual outcome is compared to the actual timeline of public accountancy institutionalisation in the UK.
Findings
The “alternative” history reveals uncertainties that confronted public accountants in the past and provides a basis for suggesting that the current fractured and inefficient state of institutionalised public accountancy in the UK has its origins at least partially in the 1854 royal charter. It also suggests that attempts to register and unify public accountants in the UK have been hindered by nineteenth century royal charters.
Research limitations/implications
The study argues that counterfactual analysis is a useful historical tool with which to understand the consequences of historical decisions made in the professional project of British public accountancy. In addition, the study reveals the potential for counterfactual analysis to illumine the consequences of decisions in other areas of accounting and auditing history.
Originality/value
This study is the first counterfactual analysis in the accounting history literature and therefore provides a template for further studies and improved research design.
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Summarizes several strategic briefings, conference presentations and reports on the topic of logistics management. Covers in turn logistics in China and Japan, including a profile…
Abstract
Summarizes several strategic briefings, conference presentations and reports on the topic of logistics management. Covers in turn logistics in China and Japan, including a profile of Braun Electric; methods of improving the supply chain, highlighting new technology, the “bullwhip effect” of distorted information and a case study of Tektronix; logistics in retailing, including direct mail in Japan, home shopping and distribution networks; and applications of the Internet in the logistics field, focusing on “knowledge logistics” (electronic publishing). Concludes with a summary of research conducted by McKinsey which suggests that doing business in a world of plentiful and cheap interactions will require new skills and new ways of thinking and those who anticipate and understand the fundamental nature of the changes will be best placed to exploit the opportunities.