Forecast quality improvement with Action Research: A success story at PharmaCo

There is a gap in the forecasting research surrounding the theory of integrating and improving forecasting in practice. The number of academically affiliated consultancies and knowledge transfer projects that there are around, due to a need for improvements in forecast quality, would suggest that many interventions and actions are taking place. However, the problems that surround practitioner understanding, learning and usage are rarely documented. This article takes the first step toward trying to rectify this situation by using the specific case study of a fully engaged company. A successful action research intervention in the Production Planning and Control work unit improved the use and understanding of the forecast function, contributing to substantial savings, enhanced communication and improved working practices.     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.     

A REVIEW OF THE EMPIRICAL LITERATURE ON FARMER COOPERATIVES: PERFORMANCE,OWNERSHIP AND GOVERNANCE,FINANCE, AND MEMBER ATTITUDE

The empirical literature on farmer cooperatives is now fast emerging and developing in the areas of performance, ownership and governance, finance, and member attitude. We discuss 56 peer‐reviewed publications to illustrate the main findings and conclusions while outlining challenges and opportunities for future research. Generally, cooperative membership is found to positively impact price, yield, input adoption, income, and other indicators of member performance, yet there is growing evidence of an uneven distribution of benefits for small and large producers. In terms of structure, evidence of a causal relationship of ownership and governance to performance has been elusive, yet there are now many findings of inherent equity and long‐term debt constraints, often in the context of consolidation to drive scale and scope economies. Further inefficiency is observed to be driven by increased heterogeneity in member attitudes and objectives, in particular in terms of commitment and participation. Thus, overall, empirical work portrays farmer cooperatives as flawed and complex business organizations which nonetheless have a strong positive impact on its members. While applied research may progress in various directions, a general improvement in empirical methodologies is needed to allow robust analysis of mixed objectives in dynamic environments.     

An explorative study of corporate travellers’ perception at a German airport

The modern working environment is changing at a fast pace due to factors such as globalisation, digitalisation, and demographic trends. Taking an exploratory approach, this study examines how prevailing factors shaping the working world may influence the perception of business air travellers. Relevant factors are identified through a literature review, which results are confirmed by expert interviews (N = 11). Business travellers are surveyed (N = 67) at Munich Airport regarding their personal experiences and their evaluations of these identified factors. Their perceptions concerning the psychological and physical experience, digitalisation, age, and gender are examined in detail.Findings provide insights into the development of business air travel, with a focus on German business travellers. Despite the influence of advanced information and communications technology, survey results reveal that air travel might stay an essential part of the working world, as face-to-face meetings are not fully replaceable. Increasing multi-partner project work and flexible work structures could even lead into an increase of air travel. The study also delineates recommendations and research potential, such as the extension of the study in the light of the global COVID-19 pandemic. The question of how trends within the working world influence the perception of business related air travel is rarely studied. This study contributes to this gap in the scientific community.     

Bridging the great divide? Making sense of the human rights-CSR relationship in UK multinational companies

Human rights (HR) and corporate social responsibility (CSR) are both fields of knowledge and research that have been shaped by, and examine, the role of multi-national enterprises in society. Whilst scholars have highlighted the overlapping nature of CSR and HR, our understanding of this relationship within business practice remains vague and under-researched. To explore the interface between CSR and HR, this paper presents empirical data from a qualitative study involving 22 international businesses based in the UK. Through an analysis based on sensemaking, the paper examines how and where CSR and HR overlap, contrast and shape one another, and the role that companies’ international operations has on this relationship. The findings reveal a complex and multi-layered relationship between the two, and concludes that in contrast to management theory, companies have bridged the ‘great divide’ in varying degrees most notably in their implementation strategies.     

周宁水电站工程项目管理实践

福建周宁水电站工程由闽东水电开发有限公司负责项目管理。该项目严格按照《招投标法》进行工程和设备的招标,进行了多项设计优化,注重工程质量和安全文明生产,积极开展达标投产工作,实现了进度快、质量优、投资省、效益好的管理目标。     

宝珠寺重力坝安全监测设计及优化研究

大坝安全监测设计指导和控制着安全监测工作的进行，安全监测的效果和作用与监测设计质量有很大关系。通过对宝珠寺大级安全监测设计结果的研究，提出变形监测采用分段连续引张线法；渗流监测方面，测压管管径应小于50mm，且应根据不同测点量程，选用不同规格的仪器，以保证精度；应力监测有必要结合地质情况对监测设计进行优化；还应选择可能存在安全隐患和异常部位的测点进行自动化跟踪监测。     

关于网络环境下工业工程应用研究的思考

分析传统IE应用现状 ,探讨国内企业与发达国家企业相比在传统IE应用方面存在差距的原因 ,提出缩小差距的解决方略 ,阐明网络环境下IE应用研究重点等。     

Effect Sizes in Qualitative Research: A Prolegomenon

The American Psychological Association Task Force recommended that researchers always report and interpret effect sizes for quantitative data. However, no such recommendation was made for qualitative data. Thus, the first objective of the present paper is to provide a rationale for reporting and interpreting effect sizes in qualitative research. Arguments are presented that effect sizes enhance the process of verstehen/hermeneutics advocated by interpretive researchers. The second objective of this paper is to provide a typology of effect sizes in qualitative research. Examples are given illustrating various applications of effect sizes. For instance, when conducting typological analyses, qualitative analysts only identify emergent themes; yet, these themes can be quantitized to ascertain the hierarchical structure of emergent themes. The final objective is to illustrate how inferential statistics can be utilized in qualitative data analyses. This can be accomplished by treating words arising from individuals, or observations emerging from a particular setting, as sample units of data that represent the total number of words/observations existing from that sample member/context. Heuristic examples are provided to demonstrate how inferential statistics can be used to provide more complex levels of verstehen than is presently undertaken in qualitative research.     

三峡水库减淤增容调度方式研究——多汛限水位调度方案

本文建议在汛期中小流量时（Q<35000m3/s），将坝前水位维持在148～151m；出现汛情且流量更较大后，将坝前水位降低到143m；入库流量大于35000m3/s且短期预报将出现大于十年一遇洪水时，预泄洪水到135m.按这一调度，汛期约80％时间可以维持在较高水位，一般洪水期。汛限水位143m不影响坝区通航，135m水位迎洪可大量增加防洪库客。到100年后可减淤30亿m3，增加防洪库容约40亿m3.变动回水区减淤40%，优化了坝区水沙搭配，可改善通航条件。降低库区洪水位，缓解防洪与移民的矛盾。可对发电带来较大好处：提高发电效益，减少粗沙过机。初期水库排沙比大于原方案，可减轻下游冲刷。同时，可减小三峡汛初泄水与鄱阳湖防洪的矛盾。