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Article
Publication date: 1 April 1990

Jim Tattersall

A key success factor for any organisation is theeffective management and control of its overheadresources and costs. Direct costs usually receiveclose management scrutiny �…

663

Abstract

A key success factor for any organisation is the effective management and control of its overhead resources and costs. Direct costs usually receive close management scrutiny – especially labour costs, which typically account for only 10 per cent of total costs, compared with 40 per cent attributable to overhead costs. Similarly, capital expenditure proposals are closely scrutinised, with detailed evaluation of costs/benefits. Indirect costs, however, are often seen as inflexible and unchangeable, largely because budget information fails to reveal necessary information about them which would enable managers to decide on priorities. But by using the technique of zero‐based budgeting, overheads can be analysed and understood – thus their costs can be controlled. The methodology and implementation of zero‐based budgeting is described and its success in a UK motor‐industry company is illustrated.

Details

Management Decision, vol. 28 no. 4
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 March 1989

Jim Tattersall

It is suggested that using total quality management (TQM) inconjunction with action learning can bring exceptional benefits to anorganisation, in terms of improved quality and…

168

Abstract

It is suggested that using total quality management (TQM) in conjunction with action learning can bring exceptional benefits to an organisation, in terms of improved quality and personnel awareness. With the example of Japan and the USA (to a lesser extent) in mind, the methods to achieve a transformation in European work attitudes are outlined.

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International Journal of Public Sector Management, vol. 2 no. 3
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 1 January 1989

Jim Tattersall

A key success factor for any organisation is the effectivemanagement and control of its overhead resources and costs. The need isclaimed for a strategic approach in achieving…

356

Abstract

A key success factor for any organisation is the effective management and control of its overhead resources and costs. The need is claimed for a strategic approach in achieving these aims, using methodologies that have been developed over the last 20 years, together with an implementation approach designed to improve the awareness and commitment of the management team.

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International Journal of Public Sector Management, vol. 2 no. 1
Type: Research Article
ISSN: 0951-3558

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Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter examines the concepts of race and racism, critically reviewing their historical and contemporary applications in everyday life as well as in academic and policy…

Abstract

This chapter examines the concepts of race and racism, critically reviewing their historical and contemporary applications in everyday life as well as in academic and policy debates. Racism has been extensively researched, with various theories and conceptualisations developed across social science. However, there is a great deal of disagreement regarding its nature, contemporary significance and empirical validation. This chapter examines these and attempts to synthesise some of the common definitions of racism provided in the literature. It explores related concepts and underlying themes pertaining to expressions of race and racism. Furthermore, it unpacks current knowledge about racial issues and discusses recent advances in the conceptual understanding of various forms of racism. It also elucidates the social, political and analytical applications of racism as a concept and the significance of racism in contemporary societies. The chapter concludes by highlighting how racism is a dynamic phenomenon, continuously evolving with the social, political and technological transformations in contemporary societies.

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Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

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Article
Publication date: 1 January 1978

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…

1509

Abstract

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

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Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 12 December 2024

Hyerim Cho, Denice Adkins and Alicia K. Long

The current study investigates the reader demographics, appeals and reading motivations of Webtoon, a born-digital emerging multimedia reading platform that is widely available…

31

Abstract

Purpose

The current study investigates the reader demographics, appeals and reading motivations of Webtoon, a born-digital emerging multimedia reading platform that is widely available via mobile applications. This study aims to contribute to existing reader studies by exploring a novel reading platform in order to create future recommendation services.

Design/methodology/approach

An online survey was distributed, targeting Webtoon readers 18 years old or older. Descriptive and exploratory statistical analyses based on 1,117 valid survey responses were conducted to better understand the readers of Webtoon.

Findings

Seventy-six percent of Webtoon readers fall into the 18–33 age range, indicating the medium’s popularity among young adult readers. Among 14 appeal elements identified, Webtoon-specific appeals include visual/artistic style, sound and interactivity, time commitment, user-friendliness, and cost and price. Frequently selected Webtoon reading motivations include relaxation, changing one’s emotional state, escapism and achieving new experiences. Lastly, a cluster analysis yielded six distinctive Webtoon reader profiles: Habitual readers, emotionally-responsive readers, occasional readers, convenience-seeking readers, socially aware readers and Webtoon expert readers.

Originality/value

The current study adopts a persona concept from user experience research to suggest a way to understand Webtoon readers and improve recommendation services, a unique approach in reader studies. It aims to understand Webtoon readers from readers’ advisory and media studies perspectives, bridging two areas.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

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