Resource Accounting and Budgeting: Principles, Concepts and Practice—The MoD Case

In 1998/99 resource accounting will be trialed in the final group of departments to which it is to apply. Prominent among these will be the Ministry of Defence (MoD). The huge size of the MoD's asset base, and the difficulty of assessing much of its value, raises problems which will not have to be faced by other government departments.     

上海世博会福建宣传周的“爱心之展”

上海世博会福建宣传周暨"走进世博会"展览于从5月17日到5月23日在福建博物院拉开帷幕,本次巡展的总面积1200平方米。当天开幕之后,吸引了大量福州市民参观。据悉,为支援灾区人民,"走进世博会巡展"工作团取消了原定的世博会福建宣传周开幕式,     

Contract costing in outsourcing enterprises: Exploring the benefits of discrete-event simulation

Outsourcing is a business strategy that has received much attention. An increase in outsourcing has a direct influence on the complexity of supply chain networks and on the number of contracts required to manage a supply chain. Outsourcing contracts may be entered into relatively quickly without a full understanding of the true cost implications. The research described here aims to develop tools based on discrete-event simulation to aid outsourcing companies when costing contracts. Currently available software for this type of application is reviewed. A field study is presented from the electronics sector, describing companies’ needs with respect to contract costing and how simulation could be used in the contract costing process. Simulation approaches are described for different contract costing scenarios. The paper concludes with a case study of a preliminary simulation model that has been developed to test the concept with a specific outsourcing scenario.     

Fundraising,social media and tourism in American symphony orchestras and opera houses

Business Economics - The multiple segmentation of audiences and stakeholders is as essential to the survival of American symphony orchestras and opera houses as is revenue diversification....     

Does advertising the green benefits of products contribute to sustainable development goals? A quasi‐experimental test of the dilution effect

Using two studies, we examine the dilution effect for green products, by testing whether advertising green benefits decreases their perceived instrumentality and thus harms sustainable development. We use a between‐subject design and ask participants to evaluate the efficacy of a pen (Study 1) and a dish detergent (Study 2) with and without environmental attributes. Our results are inconsistent with the predictions of the dilution model because the perceived instrumentality of both products does not decrease when environmental benefits are added. Our findings are relevant for eco‐labeling given anecdotal evidence suggesting that adding green information can harm the perceived quality of products.     

What threatens retail employees' thriving at work under leader‐member exchange? The role of store spatial crowding and team negative affective tone

Thriving at work is a positive psychological state that captures employees' joint experience of learning and vitality. Building on the socially embedded model of thriving , we first propose the positive relationship between leader‐member exchange (LMX) and retail employees' thriving at work. We then explore store spatial crowding as a contextual constraint on this relationship. To better reveal this contextual impact, we further contend that team negative affective tone mediates the cross‐level moderating effect of store spatial crowding on the LMX–thriving linkage. Using two‐wave survey data collected from retail employees and their store managers across 89 stores of a grocery retail chain, we found empirical evidence on our multilevel‐mediated moderation model. This study highlights the importance of considering wider contextual features as boundary conditions to thriving. Our results suggest theoretical modifications to the existing thriving model and offer implications on the practical interventions that retailing organizations can take to develop a thriving workforce.