Lorena Patiño and David A. Gauthier
The purpose of this paper is to develop a methodological approach to assist and prepare rural community members to make policy makers better aware of their information needs.
Abstract
Purpose
The purpose of this paper is to develop a methodological approach to assist and prepare rural community members to make policy makers better aware of their information needs.
Design/methodology/approach
The methodological approach developed in this study both combines sequences of mapping presentations and small group discussions, based on ethnographic findings and climate change scenarios and also supports the integration of local and scientific knowledge in an effort to build upon local community members understanding of climate change. Participatory mapping sessions are designed and implemented in three rural communities of the Canadian prairies.
Findings
The application of the methodological approach developed in this study results in a set of rural community recommendations, relevant to policy makers, in an effort to ameliorate the potential future impacts of climate change at the local community level.
Originality/value
The need for developing venues capable of integrating the multiple dimensions (e.g. social, economic, biophysical); the multiple realities (e.g. rural community members, scientific community members); and the multiple modes of inquiry (e.g. qualitative, quantitative) involved in climate change vulnerability and adaptation.
Details
Keywords
Olga Vedernikova, Villie Morocho, Erik Sigcha, Lorena Segarra-Tapia and Lorena Siguenza-Guzman
This paper aims to show the potential of time-driven activity-based costing (TDABC) to value and integrate corporate social responsibility (CSR) and quality management (QM…
Abstract
Purpose
This paper aims to show the potential of time-driven activity-based costing (TDABC) to value and integrate corporate social responsibility (CSR) and quality management (QM) processes in the assembly industry. It provides valuable insights about operational processes, sub-process and activities within assembly companies by using TDABC’s time equations with more accurate costs for the decision-making process.
Design/methodology/approach
The current paper proposes a new methodology framework with four QM and CSR implementation levels and several costing scenarios through the TDABC system. The valuation was built based on the activities of essential referents in each subject, such as ISO, Ethos Institute and electrostatic discharge control programs. To this end, a case study in the assembly industry processes was conducted with data from a TV assembler.
Findings
The results highlight that TDABC can be extended to perform a cost analysis with QM and CSR processes. The environmental management and occupational safety and health administration processes were considered part of CSR to do so. Consequently, managers can simulate the cost and impact of incorporating CSR and QM in assembly processes and thus decide the implementation degree and its corresponding planning according to the needs and available resources. In this particular case, the company increases a maximum of 12% of its resources to be socially responsible and manage its products’ quality.
Originality/value
Although theoretical models on CSR have been developed, the current study provides a practical framework based on TDABC scenarios that enterprises can easily implement to support and evaluate QM and CSR processes.