scholarly journals Environmental cost analysis and reporting to measure environmental performance in realizing eco-efficiency at PT Industri Kereta Api (Persero)

2018 ◽  
Vol 3 (2) ◽  
pp. 169-180
Author(s):  
Basuki Basuki ◽  
Riasty Dewi Irwanda
Keyword(s):  
Environmental Performance ◽  
Design Methodology ◽  
Environmental Cost ◽  
Operating Costs ◽  
Operational Cost ◽  
Content Type ◽  
Descriptive Case Study ◽  
The Cost ◽  
Cost Report

Purpose The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency. Design/methodology/approach This research uses a descriptive case study by using environmental cost detail data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java. Findings The result of the research shows that PT INKA (Persero) has not specifically made environmental cost report. It is found that the percentage of total environmental cost to operational cost tends to increase; the cost which gives the biggest distribution of total environmental cost is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012–2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports. Originality/value PT INKA’s environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.

Innovative sustainable methodology for managing in-house software development in SMEs

2018 ◽  
Vol 25 (3) ◽  
pp. 1085-1103 ◽  
Author(s):  
Abbas Tarhini ◽  
Manal Yunis ◽  
Abdul-Nasser El-Kassar
Keyword(s):  
Design Methodology ◽  
Development Process ◽  
System Development ◽  
Content Type ◽  
Agile Methodology ◽  
The Past ◽  
Database Technology ◽  
The Cost ◽  
Selection Of

Purpose The purpose of this paper is to present an innovative agile methodology that proposes fundamental changes in managing the development of in-house information systems in small- and medium-sized enterprises (SMEs) and benchmarks it with one of two database technologies enabling these systems to be both efficient and competitive. Design/methodology/approach The objectives are achieved by presenting an elaborated design of the agile methodology that manages the system development process by addressing three basic components: roles played by system players, process needed to fulfill the system development, and artifacts to document the project. A case study is conducted as a proof of the effectiveness of the proposed methodology and measures whether the selection of the database technology affects the effectiveness of the system development process. Findings Results show that, compared with traditional methodologies, the proposed methodology reduced the cost of system development and testing by 30 percent and enhanced the IT – business alliance. Further, this work found that the selection of a suitable database technology is strongly related to the complexity and interrelationships between the data used. Originality/value Such research did not receive the needed attention (Hunter, 2004) even in the past decade. Successful adoption of IT by companies could be in the form of customized IS which could be expensive for SMEs to adopt due to a lack in technical expertise and financial resources. The proposed methodology has the potential to promote sustainable development through helping SMEs in reducing the time and cost of IT project development.

scholarly journals Exploring sustainability of affordability initiatives: a library case study

2020 ◽  
Vol 48 (3) ◽  
pp. 447-456
Author(s):  
Jeanne Hoover ◽  
Cindy Shirkey ◽  
Lisa Sheets Barricella
Keyword(s):  
Student Success ◽  
Design Methodology ◽  
Streaming Video ◽  
Content Type ◽  
Sustainability Analysis ◽  
Grant Program ◽  
The Cost ◽  
East Carolina University

Purpose The cost of textbooks continues to rise for college students along with the cost of tuition. These costs can impact student success. In response to the rising costs, higher education institutions have started affordability initiatives. These initiatives are frequently housed in academic libraries. Joyner Library at East Carolina University (ECU) addresses affordability through three initiatives: Course-Adopted Textbook program, Alternative Textbook Mini-Grant program and Streaming Video licensing. Design/methodology/approach This paper will explore the above-mentioned three programs in-depth and perform a sustainability analysis on each program. Findings After reviewing the affordability initiatives discussed in the case study, the authors found that there were varying degrees of sustainability for the programs. Originality/value ECU is not alone in addressing affordability through multiple initiatives, and this case study paper will address long-term sustainability of these initiatives, especially during a time when libraries are experiencing shrinking budgets.

Accounting for the cost of sports-related violence

2019 ◽  
Vol 32 (7) ◽  
pp. 1956-1981
Author(s):  
Jane Baxter ◽  
Martin Carlsson-Wall ◽  
Wai Fong Chua ◽  
Kalle Kraus
Keyword(s):  
High Risk ◽  
Empirical Data ◽  
Design Methodology ◽  
Interview Data ◽  
Case Study Method ◽  
Content Type ◽  
Football Clubs ◽  
Market State ◽  
The Cost

Purpose The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of market, state and community actors. Design/methodology/approach A case study method is utilised to follow debate relating to Swedish football clubs’ responsibility for the payment/non-payment of policing costs between 1999 and 2014. The case study uses documentary and interview data, focusing on one of the high-risk Stockholm clubs. Findings The paper makes four main contributions: first, demonstrating how the accounting entity is a changeable and contestable construction; second, outlining how distinctions informing contests about the accounting arena are materialised through accounting calculations and other devices; third, showing the importance of community in a coordinated sense in mediating accounting practices; and fourth, contributing to the literature on accounting and sport, highlighting the importance of state actors in this arena. Originality/value This research draws on original empirical data providing unique insights into debates regarding the responsibility for the payment of police costs in the context of sports-related violence. The authors show the importance of characterising accounting for sporting organisations as a shifting and contestable nexus of market, state and community actors.

Where there is smoke there is fire: front running at MAC and DICE securities Pakistan

2020 ◽  
Vol 27 (2) ◽  
pp. 493-504
Author(s):  
Tooba Akram ◽  
Saadia Irfan
Keyword(s):  
Insider Trading ◽  
Design Methodology ◽  
Case Study Methodology ◽  
Content Type ◽  
Descriptive Case Study ◽  
Fire Front ◽  
Front Running ◽  
Study Methodology ◽  
Newly Hired

Purpose This case captures the experience of the newly hired investigation officer (IO) at the SECP, who crafts a front running case focused on the ethical transgressions by equity trader and KATS operator, at a famous brokerage house named Mir Ali Chaudhary Securities (MAC) Securities and three traders at DICE in Pakistan. The case outlines the whole series of investigation event that took place, from the IO identifying the smoke to all the pieces of puzzle together to form collectively evidence of front running. The case outlines and probes students to think at each stage of investigation as to how to answer the general claims that insider trading should be legalized. All these questions are viewed from the perspective of Pakistan’s regulatory environment. Design/methodology/approach The authors use a descriptive case study methodology approach. Findings The investigation trial held Sidney and Aslam guilty, sentencing them to imprisonment and making them pay fine to the Securities Exchange Commission of Pakistan (SECP) worth Rs 5m and Rs 1m, respectively. Likewise, the three equity traders at DICE were sentenced to imprisonment and charged a fine of Rs. 1m each. Originality/value On March 21, 2018, Mr Sidney, the equity trader, Mr Aslam, a KATS operator at MAC Securities and three equity traders at DICE Securities (Pvt.) Ltd were convicted under Securities Act (2015) and Court of law. Sidney and Aslam were alleged of tipping off advance confidential information of their clients’ order to the three equity traders at DICE, whereas the three traders at DICE were alleged of trading shares based on the tipped information in their trading account before the MAC clients’ orders were filled.

Risks and strategies in a Brazilian innovation – flexfuel technology

2014 ◽  
Vol 25 (6) ◽  
pp. 916-930 ◽  
Author(s):  
Fábio Lotti Oliva ◽  
Maria Cecília Sobral ◽  
Fernando Damasceno ◽  
Hélio Janny Teixeira ◽  
Celso Cláudio de Hildebrand e Grisi ◽  
...  
Keyword(s):  
Automotive Industry ◽  
Design Methodology ◽  
New Technologies ◽  
Methodological Approach ◽  
Content Type ◽  
Descriptive Case Study ◽  
Successful Case ◽  
Qualitative Descriptive ◽  
Technological Competitiveness

Purpose – The purpose of this paper is to analyse the importance of innovation in the industry; factors that condition technological competitiveness at Magneti Marelli Controle Motor; analyse the risks and opportunities involved in the process of diffusion and management of flexfuel technology. Design/methodology/approach – The methodological approach was qualitative/descriptive case study, supported by the theoretical framework on risk analysis and strategic analysis. Findings – In a Brazilian market context, new technologies need to make cars more competitive in cost/price terms. Magneti Marelli had an innovative and important role in the development and implementation of this technology. Thus, it achieved a higher share of market and recognition of its entrepreneurial character. Originality/value – There are few academic papers that relate the topics risk, strategy and Innovation. Moreover, the paper reports a successful case of Brazilian innovation in the global automotive industry.

Premises recovery through adoption of alternative dispute resolution (ADR) techniques

2019 ◽  
Vol 11 (1) ◽  
pp. 67-80
Author(s):  
Daramola Thompson Olapade ◽  
Biodun Olapade ◽  
Bioye Tajudeen Aluko
Keyword(s):  
Dispute Resolution ◽  
Case Studies ◽  
Alternative Dispute Resolution ◽  
Design Methodology ◽  
Content Type ◽  
Study Approach ◽  
Alternative Approach ◽  
The Cost ◽  
Property Markets

Purpose This paper aims to explore the use of alternative dispute resolution (ADR) techniques as a legitimate means of ejection of recalcitrant tenant in property. This is with a view of providing information that will improve property investment and management. Design/methodology/approach The paper adopts a case study approach using five selected case studies where ADR approach was used to recover premises. Findings The experience from the case studies shows that the use of ADR in premises recovery is effective but has its challenges. In the five case studies, consent judgment, mediation and negotiation were used to recover premises in less than three months compared to an average of 18 months using litigation. Also, the cost in all the cases were lower where they exist at all than when litigation are used. The paper provides useful information to practitioners on the use of the effective alternative approach to recover premises from recalcitrant tenants. Originality/value The paper provides practical ways through which recovery of premises could be achieved through non-adversarial technique in developing property markets, which hitherto was not available in literature.

Towards a taxonomy of intergenerational knowledge transfer practices

2018 ◽  
Vol 25 (2) ◽  
pp. 81-91
Author(s):  
Kerstin Kuyken ◽  
Mehran Ebrahimi ◽  
Anne-Laure Saives
Keyword(s):  
Knowledge Transfer ◽  
Comparative Study ◽  
Design Methodology ◽  
Qualitative Case Study ◽  
High Tech ◽  
Content Type ◽  
Case Study Design ◽  
Younger Workers ◽  
Intergenerational Knowledge

Purpose This paper aims to develop a better understanding of intergenerational knowledge transfer (IKT) practices by adopting a context-related and comparative perspective. Design/methodology/approach A qualitative case study design involving 83 interviews and non-participative observation in German and Quebec organizations has been chosen. Findings Two distinctive archetypes of IKT emerge from both national contexts: “we-individualizing” (Germany) and “I-connecting” (Quebec), leading to an eightfold taxonomy of IKT practices. Research limitations/implications This research is limited to young and senior workers and to high-tech sectors. Originality/value Comparative and inductive study of IKT, adaptation of IKT practices to national contexts, retaining younger workers. This inductive and comparative study allows a better adaptation of IKT practices to national contexts and therefore a better retention of younger workers.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

scholarly journals Exploring producers' motivations and challenges within a farmers' market

2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley
Keyword(s):  
Design Methodology ◽  
Farmers Markets ◽  
Full Time ◽  
Structured Interviews ◽  
Farmers Market ◽  
Content Type ◽  
Food Supply Chains ◽  
Part Time ◽  
Short Food Supply Chains

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.

Is culture change a fad? Driving business results at Penna, ten years on

2014 ◽  
Vol 13 (3) ◽  
pp. 123-126
Author(s):  
Bev White ◽  
Gary Browning ◽  
Javier Bajer
Keyword(s):  
Culture Change ◽  
Design Methodology ◽  
Organizational Context ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Business Results ◽  
Sustainable Culture ◽  
Systemic Interventions ◽  
Successful Business

Purpose – Ten years ago Penna, the global HR services group, needed a radical business and culture re-invention if it was to survive. This article aims to tell the story behind Penna's journey and describe how a sustainable culture change intervention became the cornerstone of a successful business. Design/methodology/approach – This case study is the result of an initial ethnographical research followed by concrete and systemic interventions. Findings – The case study identifies four elements that sustained the business impact of a culture change program over a significant period of time. Originality/value – This longitudinal case study follows a culture change program in an organizational context over a period of ten years.

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