Bret Craw and Brian H. Kleiner
Looks at wrongful termination and in particular, three landmark cases defining this in California, USA, e.g. Pugh v. See’s Candles, Inc., 1981; Wilkerson v. Wells Fargo Bank…
Abstract
Looks at wrongful termination and in particular, three landmark cases defining this in California, USA, e.g. Pugh v. See’s Candles, Inc., 1981; Wilkerson v. Wells Fargo Bank, 1989; Ralph Cotron v. Rollins Hudig Hall International, Inc., 1998 (which is the current interpretation in the state of California). Gives the backgrounds involved in each case and the rulings made. Sums up that currently the view is: an employer can be factually wrong in its conclusions of whether a misconduct has occurred, as long as it has done a thorough investigation.
Details
Keywords
Keith Porter, David Little, Matthew Peck and Ralph Rollins
Since the early 1970s, production planning systems have evolved from material requirements planning (MRP) through manufacturing resource planning (MRPII) into enterprise resource…
Abstract
Since the early 1970s, production planning systems have evolved from material requirements planning (MRP) through manufacturing resource planning (MRPII) into enterprise resource planning (ERP) with simultaneous development of related control systems such as theory of constraints (epitomised by OPT), just‐in‐time (JIT), etc. One key area for all manufacturing companies is the planning and control function. There is a wide range of generic proprietary software available that aims to meet a company’s planning and scheduling requirements. The difficulty experienced by many companies is not only in examining available software, but also in understanding the match between business needs and the capabilities of that software. This paper first sets out some common manufacturing classification systems, then attempts to map them against accepted paradigms for production planning and control approaches. Analysis confirms the need for a more rigorous approach to software selection, and the need for a complete understanding of the drivers of the production control process before this can be achieved. The paper goes on to discuss a method for mapping these drivers, with the aim being to create a series of reference models for production planning and scheduling.
Details
Keywords
David Little, Matthew Peck, Ralph Rollins and Keith Porter
For the past 20 years production planning and control has been dominated by manufacturing resource planning (MRPII) and its antecedents. The authors are completing case study…
Abstract
For the past 20 years production planning and control has been dominated by manufacturing resource planning (MRPII) and its antecedents. The authors are completing case study based research that is aimed at developing novel planning and scheduling reference models for industrial sectors where the MRPII paradigm is not appropriate. It outlines the process mapping approach adopted for data capture within the case study companies and the use of ARIS, Scheer’s enterprise modelling tool, for the production of sector reference models.
Details
Keywords
This paper describes the application of, enhancements to, and use of surface fire spread models in predicting and mitigating fire risk in the Wildland–Urban Interface (WUI)…
Abstract
This paper describes the application of, enhancements to, and use of surface fire spread models in predicting and mitigating fire risk in the Wildland–Urban Interface (WUI). Research and fire management strategies undertaken in the East Bay Hill region (containing the 1991 Tunnel Fire) of the San Francisco Bay area over the past decade are reported. We ascertain that surface fire spread modeling has impacted policy and decision making, resulting in a regional strategic plan where large landowners and public agencies are able to implement fire mitigation practices. Although these practices involve extensive fuel management within a buffer zone between the wildland and residential properties, the residential property owners are still at risk, as no strategy within neighborhoods can be accurately mapped using the current scale of the data and models. WUI fires are eventually extinguished by fire fighters on the ground, up close, and at the backyard scale. We argue that large-scale (backyard scale) mapping and modeling of surface fire spread is necessary to engage the individual homeowner in a fuels management strategy. We describe our ongoing research and strategies, and suggest goals for future research and development in the area of large-scale WUI fire modeling and management.
Charles H. Cho and Dennis M. Patten
This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North…
Abstract
This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.1 But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.2 We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.3 As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.
Manveer Mann, Sang-Eun Byun and Yishuang Li
– The purpose of this paper is to examine the range of realignment strategies employed by retailers in the USA in response to the 2008 economic recession.
Abstract
Purpose
The purpose of this paper is to examine the range of realignment strategies employed by retailers in the USA in response to the 2008 economic recession.
Design/methodology/approach
Following the grounded theory approach, National Retail Federation News Briefs published between 2008 and 2011 were analyzed by sorting them into thematic categories and comparing trends in strategic decisions during the recession (2008-2009) and after the recession (2010-2011). Based on the emergent categories, propositions were developed to provide theoretical explanations of the findings.
Findings
The authors found five thematic categories of realignment strategies: promotional, organizational, price, operational, and product realignments. In line with contingency theories, retailers used these strategies to achieve a greater fit with the altered business environment and consumer consumption patterns. While promotional realignment was most prevalent, followed by organizational realignment, different realignment strategies were pursued based on the strategic focus and long-term vs short-term orientation of the retailers.
Originality/value
The contribution of the findings is twofold: filling a critical gap in the literature examining the range of realignment decisions of the US retail industry in response to the recent economic recession; and enhancing the theoretical understanding of underlying factors or mechanisms of specific realignment decisions in the context of a turbulent economic environment.
Details
Keywords
All items listed may be borrowed from the Aslib Library, except those marked *, which may be consulted in the Library.
The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…
Abstract
The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.