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Waste reduction is one of the main principles of lean, but it has been taken for granted that we have a common understanding of what waste means. We first present a critical, qualitative discussion that identifies four distinct waste concepts. We then conduct a systematic review of the literature that examines the different uses of these concepts. We find that only the classic concept of the seven wastes and the concept of waste as non-value-adding activity are widely applied. However, both concepts are, at times, not only incompatible but used in a way that leads to open contradiction. A new definition, centred on an efficient, timely transformation process seeks to consolidate the literature. We outline two distinct waste types: (i) obvious waste, to refer to any waste that can be reduced without creating another form of waste; and, (ii) buffer waste, to refer to any waste that cannot be reduced without creating another waste. The paper has important implications for practice. To reduce waste, managers must undertake three interlinked tasks: the elimination of obvious waste; the reduction of variability to transform buffers into obvious waste; and, the balancing of remaining buffers to best achieve performance targets. The paper supports managers in their endeavours to identify waste, which is an important precursor to waste reduction/elimination.  相似文献   

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An important human resource development (HRD) implication of the People's Republic of China's (PRC) rapidly expanding economy has been the emergence of a critical shortage of grey-collar workers (GCW). Although ‘grey-collar’ has been commonly used in the West to describe an aging population within the workforce, in China it refers to people who are neither white nor blue collar workers but technicians. The shortage of GCW constrains the PRC's economic and developmental sustainability, and has been recognized in central and provincial government initiatives to increase training and development of employees within these fields. While acknowledged as a policy and organizational problem, there has been no research investigating what organizations are doing to develop these employees. Drawing upon a survey of 310 semi-skilled and skilled employees in Beijing, our findings suggest that while the surveyed organizations are investing heavily in both on- and off-the-job training, employees' perceived value of such differs markedly according to age and position. The research has important implications for China's HRD strategy in suggesting links between training and other human resource management (HRM) functions are yet to be evidenced.  相似文献   

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Traditional models examining relationships between firm resources and revenues assume that the many expenses and asset holdings change in proportion to changes in demand. However, research has found that for many costs and assets assumed to be variable, the magnitude of a change in a cost or asset in proportion to a change in revenue is smaller during periods when revenue decreases compared to the change in the cost or asset when revenue increases. Costs and assets which behave in this manner have been denoted as ‘sticky’ costs or assets. This study examines if inventory in the manufacturing industry is managed in a ‘sticky’ manner and what implications inventory stickiness has on firm performance. Utilising firm panel data over a 25-year time window we find that inventory stickiness does exist amongst manufacturers and that it has negative implications for firm performance.  相似文献   

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There has been limited understanding of the relationship between private developers and the housing delivery mechanism in Malaysia. This paper seeks to bridge the research gap by analysing the social relationships and informal institutions embedded in the Malaysian housing development industry. Empirical data were collected for Kuala Lumpur and Johor to compare and contrast developers’ views and their working relationships with government departments. Informed by various arguments that ‘guanxi’ can reduce transaction costs and supplement/complement the formal legal regime, this paper examines the ways developers are engaged in such transaction cost reduction activities. Policy and theoretical implications of the informal cultural practice in the housing development industry are then drawn out.  相似文献   

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The purpose of this paper is to establish a framework for assessing the progress and outcome of a manufacturer’s transformation towards becoming a provider of ‘advanced services’ – a complex bundling of products and services, whereby manufacturers offer capabilities and outcomes instead of products alone. ‘Advanced services’ represent the most complex offering in the current servitization trend amongst manufacturers. However, current performance measures lack the breadth and focus to assess progress or outcomes, and so support research and practice of organisational transformation efforts required. To address this gap the paper investigates how a manufacturer’s efforts to become an ‘advanced services’ provider can be comprehensively measured, and develops a framework for assessing the transformation journey towards becoming an ‘advanced services’ provider. The research method is based on (1) a systematic literature review process to create a comprehensive set of service-related performance measures that are available to assess a manufacturer’s servitization efforts, followed by (2) an engagement with an expert panel to synthesise the identified measures and create a set of ‘advanced services’ performance measures. The proposed framework is presented as a scorecard that can be used in practice to assess the progress and outcome of a manufacturer’s transformation towards becoming a provider of ‘advanced services’.  相似文献   

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Firm internationalisation has for long been regarded as an incremental process, wherein firms gravitate towards ‘psychologically close’ markets and increase commitment to international markets in a gradual, stepwise manner through a series of evolutionary ‘stages.’ However, much of the recent literature provides clear evidence of rapid and dedicated internationalisation by ‘born global’ firms. Typically, these are smaller entrepreneurial firms that internationalise from inception or begin shortly thereafter. Their main source of competitive advantage is often related to a more sophisticated knowledge base that they use to exploit the dynamics of an increasingly global market environment. This contribution posits that there is growing evidence of another phenomenon, that of the emergence of ‘born-again’ global firms. These are firms that have been well established in their domestic markets, with apparently no great motivation to internationalise, but which have suddenly embraced rapid and dedicated internationalisation. The underlying motivations and triggers leading to such a strategy are explored and illustrated through a number of case studies. Research and public policy implications of the ‘born-again’ global phenomenon are discussed.  相似文献   

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This paper presents evidence that corporate governance quality measured by (1) the board size and (2) the fraction of directors that serve on more corporate boards, influences the market value of firms. The analysis is based in Italy, a country that is characterized by family and concentrated ownership, low legal protection of investors and pyramidal firm structures. Our empirical results suggest that the level of ‘busy-ness’ of corporate directors as a measure of board effectiveness has a significant influence on firm’s market performance. By contrast, we find limited evidence that board size has a substantial impact on the market valuation, except in small and medium enterprises and in some specific industry sectors.
Angelo RiccaboniEmail:

Roberto Di Pietra   is a full professor in Accounting and Business Administration at the Department of Business and Social Studies, University of Siena, Italy, He received a Ph.D. in Accounting and Business Administration from the University of Pisa in 1997; he has also received a specialization in Banking in 1993. Di Pietra’s main research interests are in International Accounting (IAS/IFRS and Financial statements, IAS and corporate governance, accounting regulation, IAS and organizational learning), in Auditing and in Accounting History. Christos A. Grambovas   is currently at the Centre for the Analysis of Investment Risk of the Manchester Business School, The University of Manchester. Prior to his appointment in MBS, Christos held joint positions as a teaching and research fellow in the University of Wales, Bangor and post-doctoral research fellow in the University of Valencia. While undertaking his PhD (Wales), he was a research fellow in the University of Valencia and the Autonoma University of Madrid, as part of the EU research project ‘Harmonia’. Ivana Raonic   is Lecturer in Accounting and Finance at the CASS Business School City of London. She received a PhD in Accounting and Finance at the University of Wales. She has joined Cass Business School in 2004 and previously she has taught at the University of Siena where she spent two years as a post-doctoral research fellow. Ivana’s research interests are particularly focused on Capital markets, Corporate governance and Earnings properties. Angelo Riccaboni   is Dean of the Richard Goodwin School of Economics, University of Siena, where he teaches Management Control. He is Member of the Management Committee of the European Accounting Association. He has been a Visiting Scholar at the University of Southern California (Los Angeles), INSEAD, London School of Economics, University of Wales, Bangor (United Kingdom), Columbia Business School, DePaul University Chicago.  相似文献   

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Studies of the impact of development on the built environment often concentrate on areas of sudden change, where new constructions of a radically different scale, purpose or style are clearly seen to dramatically alter existing places. However, change is often more gradual. The cumulative effects of a large number of individual small changes are both extensive and often unrecognized until after they have taken effect, each individual development having ‘slipped through the net’ cast by planning authorities. The problem with this incremental process is that the result is often the erosion of the spatial and experiential qualities previously valued in that locality. As an example, this paper investigates four residential planning case studies in Queenscliff, a small historic coastal town in Victoria, Australia. Through analysis of their individual and cumulative impact on the neighbourhood character of this town, the paper explores the broader implications for the built environment of other Australian coastal towns and highlights the difficulties faced by all planners and residents trying to protect the character of their towns.  相似文献   

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This article explores the experiences of skilled Zimbabweans who migrate, only to experience de-skilling upon securing employment in South Africa (SA). This is due to various factors such as insufficient bridging social capital and xenophobia and is exacerbated by the inability of the Human Resource Development Strategy for South Africa (HRD-SA) to cater for their employment needs. The article is based on qualitative research conducted within a phenomenological paradigm with Zimbabwean migrant women residing in Port Elizabeth, SA. The Zimbabwean context is discussed, as well as the mixed migration methods utilized and the subsequent negative effect that deskilling and under-employment have on the self-identity. It is argued that work constitutes an important signifier of identity, yet the HRD-SA and practice excludes migrants from achieving their potential, thus resulting in brain waste and downward status mobility. In the final section implications for HRD practice are discussed and recommendations made.  相似文献   

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Corruption in public sector is a complex, ‘messy’ and ‘fuzzy’ phenomenon which involves calculus machinations between actors and constantly growing in sophistication. Consequently, an attempt to prevent, control or fight it requires systems thinking that ranges from public officials with integrity and personal ethics [strong personalities]; administrative rules and procedures as well as governments adopting, enforcing and monitoring appropriate systems [strong institutions]. This paper provides a systems approach to enhancing public sector ethics through ‘a corruption control tripod’ in preventing, controlling and combating corruption in all its forms. This framework discusses three overarching pillars and argues that adopting a reductionist approach in corruption control would yield futility; there is a need for synthesis so that each one would reinforce the other.  相似文献   

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This study examines the transfer of a Brazilian MNC's HR model to its subsidiaries in the UK, Canada, Switzerland and Norway. It enquires where the model was sourced from, to what extent it bore a distinct Brazilian complexion, and whether it was adapted to meet the strictures of host institutional constraints and traditions. The paper uses these questions to address an important theoretical debate in the international business literature; that is, whether the pattern of diffusion of management practices within MNCs will lead to a convergence of practices across companies and countries à la the convergence perspective, or whether this is unlikely given the variety of social and political constraints limiting such a process as suggested by the contingency perspective. We find that the MNC imposed a unitary (US-sourced) model of HR ‘best practice’ on all of its subsidiaries. Thus our empirical findings support the convergence thesis. However, we argue that these outcomes are largely explained by relations of power and economic dependence; specifically, the co-existence of dominant-country (US) practices and a dominant sectoral firm operating in economically dependent regions. Where similar circumstances are replicated one might foresee convergence within sectors across countries, but otherwise pluralism and eclecticism between sectors and across countries might be the predominant pattern along the lines envisaged in the conceptualization of “converging divergences”.  相似文献   

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Comment on ‘A political economy of accounting standard setting’   总被引:1,自引:0,他引:1  
This comment raises questions about the appropriateness of the model proposed by Königsgruber (J Manag Gov 14:277–295, 2010) in depicting the politics of the standard-setting process in the context of the very different regulatory contexts in the EU and the US.  相似文献   

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This paper demonstrates that the minimum rate of return (k e ) required by family business shareholders is inversely related to the emotional endowment presented in these firms. After reviewing the socioemotional wealth (SEW) literature, we find empirical support to justify that different SEW dimensions influence k e . Findings from a population of 207 family firms show that the identification of family members with the firm and the renewal of family bonds with the firm through dynastic succession have consistently negative impacts on k e , while family control and influence have significantly positive impacts on k e .  相似文献   

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Grounded in legitimacy theory and deductive in nature, this paper uses content analysis of annual report social disclosures of 169 German ‘universal’ banks belonging to three different categories (credit, saving, and cooperative) to report on the type and quantity of social disclosure by these banks, and to test seven hypotheses related to the nature of their social disclosures and their association with size, financial performance, corporate form, and other selected variables. The findings provide evidence of the importance of social disclosure for the German banking sector as a means to legitimize their business and relay to the society the extent of their fulfillment of social obligations. Greater importance is attributed to product and customers as well as human resource disclosures. In addition, a strong positive association is found between these disclosures and the size variables as well as the number of apprentices, whereas ROE and net profits as financial performance proxies provide evidence of a significant relationship. Furthermore, the findings indicate that the quantity of social disclosure varies with bank category, corporate form and listing status, but seems to be almost unrelated to bank age and overseas presence. These promising findings could be used to inform corporate social responsibility policies and practices of German banks; nevertheless, further longitudinal analysis to validate them over time is warranted.  相似文献   

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Research commissioned for the UK's Health & Safety Executive (HSE) supports the view that a preventative, risk-assessment based approach would be more effective than case-based methods in achieving a nationwide reduction in work-related stress. The background to this approach is described and discussed in a companion paper in this issue (Mackay, Cousins, Kelly, Lee, & McCaig, ). The present paper describes the development of HSE's new stress Management Standards—which offer organizations continuous improvement through a three-phase stress preventative process—and the development of a supporting ‘Indicator Tool’ (a two-phase questionnaire to assess employee perceptions of working conditions). The Management Standards comprise a series of ‘states to be achieved’, which are statements of good practice in six key stressor areas: demands, control, support, relationships, role and organizational change. For each stressor area there is also a ‘platform statement’ that outlines the main aims to be achieved by the organization. This statement may include a target percentage of employees finding that the organization meets the standard: this matter will be settled after the standards have been assessed in a public consultation campaign. To use the new process, an organization's state can first be assessed using the Indicator Tool; liaising with workers in focus groups enables a further exploration of issues raised; finally, there may be formulation of interventions and subsequent review. It is not intended that the standards will be legally enforceable. HSE's aim is that they and the associated methodology will enable organizations to effectively tackle work-related stress, and subsequently reduce both its incidence and prevalence.  相似文献   

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Since the 1990s the New Zealand Police have introduced three extensive change management programs to improve the efficiency and effectiveness of their core services; Policing 2000, Policing Excellence and Prevention First. Each program has been fundamentally different, with the more modern programs influencing the way that New Zealand Police deliver services. Policing 2000 evolved from implementation of the first strategic plan, while Policing Excellence and Prevention First were introduced in response to the 2007 fiscal crisis. The programs are compared to identify the differences, and whether these later programs can increase service delivery efficiency and effectiveness.  相似文献   

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