Holistic View on Materials Development: Water Electrolysis as a Case Study

Purpose This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller. Design/methodology/approach The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company. Findings The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence. Originality/value This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.

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How LAM Sector Can Improve Quality of Life for Underserved Groups via a Whole Person Approach

10.4018/978-1-7998-8363-0.ch015 ◽

2022 ◽

pp. 283-294

Author(s):

Muhammad Asim Qayyum ◽

Mohamed Taher

Keyword(s):

Civic Engagement ◽

Improve Quality ◽

Holistic View ◽

Special Services ◽

Healthcare It ◽

Whole Person ◽

Critical Exploration ◽

Underserved Groups

A Whole Person Approach (WPA) can be used in various parts of LAM (Libraries, Archives, and Museums) sector to provide effective services for underserved groups of society to achieve civic engagement with the communities it serves. WPA is a relatively new theoretical framework in the fields of social science and healthcare. It highlights the necessity and importance of having a holistic view in dealing with different life matters and challenges. This chapter focuses on the special services that LAM sector can offer to facilitate the way towards achieving the goal of enhanced civic engagement, as serving the unserved groups of society is an urgent priority for the sector. Several Creative strategies will be discussed that can be implemented in the current services to make sure the special needs of communities that a sector serves are considered and met. A limitation of this chapter is that it is not a case study, nor is it based on field experiences. It is in fact a critical exploration of the concepts to facilitate in building a theory in an interdisciplinary perspective.

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Entrepreneurial-oriented strategic renewal in a Brazilian SME: a case study

Journal of Small Business and Enterprise Development ◽

10.1108/jsbed-07-2019-0254 ◽

2020 ◽

Vol 27 (2) ◽

pp. 219-236

Author(s):

Débora Monteiro Moretti ◽

Flávia Chaves Alves ◽

José Vitor Bomtempo

Keyword(s):

Business Performance ◽

Quantitative Methods ◽

Real Life ◽

Holistic View ◽

Content Type ◽

Strategic Renewal ◽

Real Life Situation ◽

Resource Environment ◽

New Framework

PurposeFirms around the world seek new paths to maintain competitiveness and renew their businesses. Although entrepreneurial-orientation (EO) is extensively researched, there is some ambiguity regarding different variables that mediate the effects of such strategy on business performance. Hence, current literature lacks in-depth studies that provide useful tools for companies to implement effective change, in contrast to the quantitative methods normally applied.Design/methodology/approachThrough an in-depth case study, the authors explored whether the implementation of an entrepreneurial-oriented strategy by an incumbent firm in Brazil would renew its business and potentially increase its performance.FindingsThe study showed that performance is achieved when the pervasiveness of EO activities spurs the company's boundaries, promoting not only intraorganizational changes but also multiple-stakeholder engagement.Research limitations/implicationsThis study reinforces the idea that EO alone may not be sufficient to increase firm performance and must be considered more comprehensively. Although case studies always suffer from the problem of generalization, the authors provide a good illustration of a strategy being implemented in a constrained-resource environment.Practical implicationsThis paper contributes to practice by discussing a real-life situation of a small company from an emerging economy.Originality/valueThe authors provide a holistic view of the firm, presenting the managerial changes in a new framework, which combines EO and inward- and outward-looking perspectives.

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Subsea cable key challenges of an intercontinental power link: case study of Australia–Singapore interconnector

Energy Transitions ◽

10.1007/s41825-020-00032-z ◽

2020 ◽

Author(s):

Jeremy Gordonnat ◽

James Hunt

Keyword(s):

Southeast Asia ◽

Land Surface ◽

High Carbon ◽

High Demand ◽

High Carbon Content ◽

Holistic View ◽

Demand Growth ◽

The World ◽

Renewable Energy Generation

AbstractThe high potential for renewable energy generation in Australia, in particular solar and wind, and the high carbon content of Southeast Asian electricity and projected demand growth create favourable conditions for a HVDC power link between Australian and Southeast Asia. Such an interconnector would link predominantly solar farms located in northern Australia, known for its highest insolation levels in the world, to Singapore given its central location within Southeast Asia, high reliance on natural gas for its power generation, high demand growth and limited renewable potential and land surface. The current paper presents a holistic view of the key challenges of an Australia–Singapore power link related to its length, in the order of 3200 km, the water depth of sections crossing the Timor Trough and Indonesian waters, up to 1900 m, and the manufacturing and logistic issues of extensive length of cable to be deployed in a part of the world distant from the main manufacturing facilities. This very ambitious project will require a unique integrated contracting strategy involving multiple HVDC cable suppliers, marine heavy transport companies and cable installation contractors to effectively deliver this project within a sensible timeframe.

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Mesolithic Fireplaces and the Enculturation of Early Holocene Landscapes in Britain, with a Case Study from Western Scotland

Proceedings of the Prehistoric Society ◽

10.1017/ppr.2019.6 ◽

2019 ◽

Vol 85 ◽

pp. 131-159

Author(s):

Steven Mithen

Keyword(s):

Early Holocene ◽

Archaeological Record ◽

Cultural Significance ◽

Hunter Gatherers ◽

Subsistence Economy ◽

Holistic View ◽

The Social

In light of the enculturation of landscapes by ethnographically documented hunter-gatherers, we should expect Mesolithic hunter-gatherers to have endowed their early Holocene landscapes with meaning. Attempts to find evidence for this have focussed on the unusual and exotic – those aspects of the archaeological record that seem immediately unrelated to subsistence. In this contribution, I suggest that fireplaces, ubiquitous on Mesolithic sites and often swiftly passed over in site reports as evidence for cooking alone, had played a key role in the process of landscape enculturation. Although we cannot reconstruct the specific meanings once attached to early Holocene landscapes, by appreciating the social and cultural significance of fireplaces we gain a more holistic view of the Mesolithic than is currently the case, whether in those studies that focus on settlement and subsistence or those that cite examples of ritual. In the course of making this argument, I summarise the evidence for fireplaces from Mesolithic Britain, noting the need for more systematic reporting. Finally, I provide a case study from western Scotland that seeks to view a suite of fireplaces in the context of the landscape topography, early Holocene environments, subsistence economy, and by drawing on selected ethnographic analogies.

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A scenario-based multiple attribute decision-making approach for site selection of a wastewater treatment plant: Bahir Dar City (Ethiopia) case study

Water SA ◽

10.4314/wsa.v44i4.26 ◽

2018 ◽

Vol 44 (4 October) ◽

Cited By ~ 1

Author(s):

Tilik Tena Wondim ◽

Bloodless Dzwairo

Keyword(s):

Decision Making ◽

Wastewater Treatment ◽

Wastewater Treatment Plant ◽

Treatment Plant ◽

Multiple Attribute Decision Making ◽

Geographical Information ◽

Bahir Dar ◽

Holistic View ◽

Multiple Attribute

The challenge of selecting an appropriate wastewater treatment plant (WWTP) site is addressed in this study, using the case study of Bahir Dar City, Ethiopia. An innovative approach is proposed for selecting the WWTP site. Fifteen practically feasible alternatives were identified based on the geographical information system (GIS) based hydraulic design and considering the overall economy of the system. The three dimensions of sustainability were considered while evaluatingalternatives through incorporating economic, social, energy and environmental criteria in decision-making. The multiple attribute decision making (MADM) method was applied to prioritize the alternatives. Four scenarios representing the different perspectives of choices were used for weight elicitation. The results of the study show that the developed decisionmaking approach identified practically feasible alternatives. The framework and decision-making methodology developed in this study helped to facilitate the decision making by local government in a holistic view that incorporates environmental management in the city of Bahir Dar.

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Political Ideologies and Penality

Oxford Research Encyclopedia of Criminology and Criminal Justice ◽

10.1093/acrefore/9780190264079.013.360 ◽

2018 ◽

Author(s):

Zelia A. Gallo

Keyword(s):

Social Order ◽

Political Ideology ◽

Crime Control ◽

Social Democracy ◽

Holistic View ◽

Crime And Punishment ◽

Political Ideologies ◽

Close Analysis ◽

Dominant Ideologies

The literature on contemporary Western punishment presents us with a number of possible approaches to political ideologies and penality. The first approach requires us to ask what different political ideologies have to say about crime and punishment. This entails a close analysis of the ideologies’ main claims on matters of power, authority, and collective co-existence, to see if and how such claims have played out in the penal sphere. Analyses of social democratic penality serve here as useful case studies for such an approach. Such analyses also illustrate the second approach to questions of political ideology and penality. This approach requires us to ask what impact crime has had upon the fate of different ideologies. Have the changing incidence and changing perceptions of crime come to threaten the legitimacy of dominant ideologies? The third approach is that of critique of ideology: penality is studied as ideology, to discern what it conceals about reality and existing power relations. Here the analysis of contemporary UK offences of dangerousness acts as a case study for such an approach. To the extent that offences of dangerousness are rooted in neoliberalism, the discussion also introduces us to debates concerning neoliberalism and penality, in particular the idea that contemporary punishment expresses both the ascendancy of neoliberal doxa, and the decline of existing macro-ideologies such as social democracy. This decline can be seen as a move toward a post-ideological era, in which crime and punishment have come to replace political visions and utopias. However, recent scholarship on political ideologies argues that the latter are ubiquitous and permanent features of political thinking. This implies that the contemporary era cannot be described as post-ideological. Rather, it is an era in which macro-ideologies such as social democracy—which provided a holistic view of social order and comprehensive ideational resources to construct it—have been replaced by thin ideologies—which offer us narrower visions and ambitions. Examples of such thin ideologies include populism and technocracy. It is then possible to study the link between thin-ideologies and penality, a study that is here exemplified by the analysis of populism and penal populism, and technocracy and epistemic crime control. An analysis of thin ideologies and penality can also be undertaken with a normative project in mind, namely that of identifying within these thin ideologies, possible ideational resources that might be used to imagine a better penal future: one that is more moderate, more democratic, and less punitive.

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