Search results

The purpose of using an adaptive meshing strategy is to define the problem well with as few nodes as possible. The extent to which the discrete system adequately represents the problem being solved depends on the positioning of the grid points. It is the intention to show here that adding badly placed nodes to the region of interest in a mesh can reduce the accuracy of the resulting solution. A practical refinement strategy is presented where such problems are avoided.

Previous research argues that customer switching costs play an important role in the firm’s ability to retain customers and achieve competitive advantage. Research also indicates that in the increasingly networked environment, switching costs are changing in important ways. Despite switching costs’ recognized role in contributing to competitive advantage and its increasingly strategic characteristics in the expanding networked environment, we find a lack of coherence and completeness in the conceptual tools and models developed to understand its role and help effectively to manage the phenomenon. In this paper we attempt to address these needs by expanding and refining the conceptualization of customer switching costs and developing a more useful and comprehensive framework for managers.

Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.

Swedish healthcare has undergone continuous development over several decades. Today, legal responsibility is shared on the local and regional levels, i.e. between municipalities and county councils. The purpose of the present study is to gain a deeper understanding of boundary spanning roles and strategies involved in municipal and county council collaboration. A grounded theory approach was used. Fifteen informants from several Swedish health care authorities were interviewed. A tension exists between preserving boundary strategies that stifle collaboration and boundary spanning strategies that facilitate it. The way boundary spanners manage their role is assumed to influence the centre of gravity for this tension and thus the combination of favourable boundary spanning strategies and favourable boundary spanning roles is one way of getting the current form of collaboration to work.

In the decades following Chile's 1990 return to democracy, successive governments adopted pioneering reforms aimed at modernizing the state and strengthening democratic governance. This chapter discusses the major developments within Chile's public sector since 1990, with an emphasis on reforms affecting the civil service and public sector management. The politics of the reform process was notable for successful consensus building and led to a more meritocratic, professionally managed public employment system. This chapter also provides an overview of initiatives to strengthen accountability through greater transparency and citizen participation in government, as well as the major public sector management reforms adopted during the last three decades.

THE Librarian faces one of the turning times in library history. The flow of progress has not yet begun, the shortages and consequent imperious demands for food, housing and clothing stand in the way of the beginning, except on paper. How long the interregnum will last none can say. The authorities, which are a reflection in some ways of the Parliamentary party in power, are well‐disposed towards libraries; the official handbook of the Labour Party proves that; but the clamour of the needs we have mentioned deafens everybody to library needs—except in certain instances. For example, the rebuilding and enlarging of the staff at Holborn is an encouraging sign. Of more potential significance is the working out of the so‐called National Charter. It has involved many towns in the task of creating an establishment for each public department. Thus, in one library system we hear that each branch or department may claim a librarian and a deputy both on the A.P.T. scale, but all the assistants are either general or clerical. Some assistants we hear have applied to be of clerical grade as the maximum salary is greater than in the general. This we suggest is putting cash before status because it is accepted as an axiom that a clerk has only clerical qualifications and potentialities, while a general assistant may aspire, when there is a vacancy and if he have certificates, to the professional status. The grading in the particular library mentioned has rather a petrifying effect in that no assistant can get into the professional grade unless his librarian or deputy departs. Possibly this sort of thing may alter, but the fact remains for good or ill—it is not all ill by any means—that no library is able to attract men from another except to a definitely higher post.

THE centripetal forces at work in the world seem to draw all human associations into larger groups. Work Study has been no exception to this, as the formation of a European Federation six months ago indicates. Another manifestation of the same tendency is the letter we print from a correspondent suggesting that there is only room for one professional organisation for Work Study in this country.

WHEN John I. Snyder Jr. flew over from the United States he probably did not relish the Cassandra rôle into which circumstances had forced him. As president of U.S. Industries he gave one of the most depressing addresses of modern times. Since his firm is a large manufacturer of automation machines it was probably natural that he should say: ‘Automation is inevitable. Its use is rapidly increasing. Positive action by the makers of automation machines must be taken now to preserve the human values which could otherwise become cannon fodder of the automation barrage.’

The analyses of civil–military relations during public health emergencies are traditionally confined to applications in international and humanitarian action related to conflict and disaster. The expansive global response to the COVID-19 pandemic fused health and national security issues, and such a response involved extensive collaboration between the military and civil sectors. The expanded scope and centrality of the military in government pandemic response have been noted globally, and Southeast Asia presented interesting developments. This study investigates how the pandemic affected civil–military relations in the region by looking at the cases of the Philippines and Malaysia. First, it assesses the extent to which the pandemic has been framed within the security language through war analogies that rationalised military response. Second, it investigates the roles of the military in the respective governments’ public health emergency response, providing clues on how the increased military intervention affected people’s trust and confidence in public institutions during the pandemic. The study finds that securitising the pandemic correlated to expanding the military’s power and scope in the government response, but notes that civil–military relations remained dependent on the historical roles of the armed forces in politics and society. The two countries have similarly framed the pandemic as a security threat, but the military’s participation in Malaysia’s response shows development opportunities, while the case of the Philippines reveals how a military-centric pandemic response could lead to deleterious effects.

The purpose of this exploratory study is to examine entrepreneurial deviance from the perspective of New Zealand's commercial honey producers. The study adopts entrepreneurial action and social learning theories and proposes a theoretical framework in the context of entrepreneurial deviance.

Data were collected through online surveys from 52 professional beekeepers.

Overstocking of beehives, encroachment, biosecurity threats and unfair competition were most common forms of deviance affecting participants. While these predominantly responded through investing in disease prevention, security equipment or by reporting deviant incidents, finding proper solutions remains elusive. The findings revealed robust alignments with both theories. Overall, offenders’ perceived incentives to act illustrate alignment with social learning theory’s four key constructs. Entrepreneurial action emerged through individual perpetrators’ evaluation and subsequent maximisation of potentially lucrative opportunities.

The study addresses an important and under-researched dimension, notably, the negative or “dark” side of entrepreneurs, in this case, illustrated through greed and disregard for fair and proper ways of conducting business. This knowledge gap is even more obvious among small and medium business, which is also the focus of the research.