Thomas H. Stevenson, Frank C. Barnes and Sharon A. Stevenson
Activity‐based costing (ABC) is widely proclaimed to berevolutionizing the way in which costs are allocated in business.Instead of allocating overhead costs on volume‐related…
Abstract
Activity‐based costing (ABC) is widely proclaimed to be revolutionizing the way in which costs are allocated in business. Instead of allocating overhead costs on volume‐related bases ABC allocates costs directly to products based on activity “drivers”. Since it is activities which “drive” costs, the belief is that understanding what causes costs will provide a more accurate measure of the true cost of a product. This has direct application to industrial marketing decision making, but the marketing literature is virtually devoid of its mention. To fill this void this article first describes ABC and shows shows how changes in the cost structure of US industry have led to the need for a new approach to cost allocation. Next, presents case histories which describe the payoffs which have accrued to industrial marketers who have pioneered in the application of this new method. Then, outlines procedures for implementing ABC. Finally, presents numerical examples which demonstrate the effect of ABC on cost allocation and profits.
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Road trauma remains a significant concern internationally. Traffic crashes rank within the top three leading causes of death for individuals aged between 15–44 years old, with…
Abstract
Road trauma remains a significant concern internationally. Traffic crashes rank within the top three leading causes of death for individuals aged between 15–44 years old, with nonfatal casualties occurring at around 30 times the rate of fatal incidents. Historically, road safety research has not captured factors relating to driving purpose. However, more recently, researchers have focused on the importance of driving for work. Over a third of traffic volume represents commuting or driving in the line of employment; improving workplace road safety practices represents a tangible way of reducing road trauma. This chapter considers the link between safety culture and best practice in workplace road safety. It is argued that best practice is not a term to define individual safety practices, but a system of practices that create a culture of safety. This research uses data collected on organizations workplace road safety practices within the Australian context. This data has been collected by the National Road Safety Partnership Program (NRSPP); an initiative that constitutes a network of organizations and academics working together to develop a positive road safety culture. Twenty-four case studies are presented of organizations that have implemented workplace road safety programs to improve their safe driving culture. Qualitative analysis was conducted to systematically categorize the safety initiatives and their indicators of success. Almost all case studies expressed the importance of developing a safety-first culture in the workplace. Third-party regulation, internal policy and corporate social responsibility form the foundation of workplace safety. However, it was the culture and attitude towards the safety initiatives that achieved effectiveness in the long-term. The findings of this research support the argument that best practice is best achieved when integrated within a culture that values and prioritizes safety, rather than implemented in isolation to other elements in the workplace system.
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Caitlin Brandenburg, Paulina Stehlik, Christy Noble, Rachel Wenke, Kristen Jones, Laetitia Hattingh, Kelly Dungey, Grace Branjerdporn, Ciara Spillane, Sharmin Kalantari, Shane George, Gerben Keijzers and Sharon Mickan
Clinician engagement in research has positive impacts for healthcare, but is often difficult for healthcare organisations to support in light of limited resources. This scoping…
Abstract
Purpose
Clinician engagement in research has positive impacts for healthcare, but is often difficult for healthcare organisations to support in light of limited resources. This scoping review aimed to describe the literature on health service-administered strategies for increasing research engagement by medical practitioners.
Design/methodology/approach
Medline, EMBASE and Web of Science databases were searched from 2000 to 2021 and two independent reviewers screened each record for inclusion. Inclusion criteria were that studies sampled medically qualified clinicians; reported empirical data; investigated effectiveness of an intervention in improving research engagement and addressed interventions implemented by an individual health service/hospital.
Findings
Of the 11,084 unique records, 257 studies were included. Most (78.2%) studies were conducted in the USA, and were targeted at residents (63.0%). Outcomes were measured in a variety of ways, most commonly publication-related outcomes (77.4%), though many studies used more than one outcome measure (70.4%). Pre-post (38.8%) and post-only (28.7%) study designs were the most common, while those using a contemporaneous control group were uncommon (11.5%). The most commonly reported interventions included Resident Research Programs (RRPs), protected time, mentorship and education programs. Many articles did not report key information needed for data extraction (e.g. sample size).
Originality/value
This scoping review demonstrated that, despite a large volume of research, issues like poor reporting, infrequent use of robust study designs and heterogeneous outcome measures limited application. The most compelling available evidence pointed to RRPs, protected time and mentorship as effective interventions. Further high-quality evidence is needed to guide healthcare organisations on increasing medical research engagement.
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This article describes how a new health‐care plan for process employees at the Heinz Kitt Green site in Wigan, Greater Manchester, is helping to reduce absence among the workforce.
Abstract
Purpose
This article describes how a new health‐care plan for process employees at the Heinz Kitt Green site in Wigan, Greater Manchester, is helping to reduce absence among the workforce.
Design/methodology/approach
Draws on information from the site's HR manager, and from health‐plan provider HSA.
Findings
Highlights the particular value of the scheme in reducing musculo‐skeletal problems to do with knees, hips and backs, and in tackling stress among the workforce.
Practical implications
Shows that the Heinz site is also using its employee‐assistance program to help to meet its duty‐of‐care responsibilities.
Originality/value
Details how the health‐care plan is helping to prevent illness and injury developing among employees, many of whom are more than 40 years old.
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This chapter addresses two identified weaknesses in entrepreneurial ecosystem studies: there is a lack of focus on the relationships between the components of entrepreneurial…
Abstract
This chapter addresses two identified weaknesses in entrepreneurial ecosystem studies: there is a lack of focus on the relationships between the components of entrepreneurial ecosystems and little understanding of the underlying processes that determine how entrepreneurial ecosystems change over time. Both entrepreneurial ecosystems and solutions ecosystems from social entrepreneurship studies are place-based complex adaptive systems that are emergent in nature. While neither of these ecosystem types can be controlled, they can be influenced and guided to follow a direction by designing conditions for emergence and transitions. In this chapter, the proposition that an online tool, that is used to strengthen solution ecosystems and support their emergence and transition, could also be used to strengthen entrepreneurial ecosystems and guide their emergence and transition is examined. Two cases are used to investigate this proposition: a food security solution ecosystem case study that demonstrates how the online tool is used for solution ecosystems, and an impact economy entrepreneurial ecosystem case study that highlights how the online tool could be used for an entrepreneurial ecosystem. It is demonstrated in this chapter that the online tool can be used to address the current weaknesses of entrepreneurial ecosystem studies. In addition, it is suggested that by combining solution ecosystems with an impact economy entrepreneurial ecosystem, the online tool can be used to support the creation of conditions for social entrepreneurial places to emerge that are capable of addressing the most pressing problems that places face including the sustainable development goals.
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This chapter proposes and tests a novel relationship between early participation in competitive activities, “competition socialization,” and the attainment of a managerial…
Abstract
Purpose
This chapter proposes and tests a novel relationship between early participation in competitive activities, “competition socialization,” and the attainment of a managerial position in adulthood. Building on extensive qualitative research, I argue that an early emphasis on “winning” becomes internalized as a desire for the extrinsic rewards that in some ways characterize managerial positions.
Methodology
I test this hypothesis on survey data collected from professionals (N = 334) employed in a probability sample of U.S. advertising agencies, using binomial logistic regression.
Finding
For individuals under forty, competition socialization increases the likelihood of working in a managerial position. However, this effect does not hold for older professionals, for whom graduate education is a better predictor of managerial attainment.
Value of the chapter
To my knowledge, this is the first chapter to test of the effect of youth participation in organized activities on adulthood outcomes. By drawing attention to the influence of competitive socialization on managerial attainment, I highlight the need to incorporate informal socialization into our models of occupational attainment.
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This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England. Although there…
Abstract
This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England. Although there are black women with mental health issues who have also died in forensic settings, the occurrence is significantly higher for men who become demonised as ‘Big, Black, Bad and dangerous’. The author discusses the historical over representation of mental ill health amongst black people in the general community and the plethora or reasons attributed to this. The author then discusses the various points of entry into the criminal justice system, where black men with mental health issues are over represented. The author explores some inquiries into the deaths of black men in custody and the recommendations that were subsequently made, which successive governments have failed to act upon. The author argues that the term ‘Institutional Racism’ is insufficient to explain this phenomenon; and offers her own theoretical interpretation which is a combination of systemic racism influenced by post-colonial conceptualisation