scholarly journals Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority

2021 ◽  
Vol 3 (2) ◽  
pp. 137-151
Author(s):  
Gavin C Reid ◽  
◽  
Julia A Smith ◽  
Yu-Lin Hsu ◽  
◽  
...  
Author(s):  
Kasey Barr ◽  
Alex Mintz

This chapter examines the effect of group dynamics on the 2016 decision within the administration of President Barack Obama to lead the international coalition in a mission to liberate Raqqa, Syria, from the Islamic State. The authors show that whereas the groupthink syndrome characterized the decision-making process of the US-led coalition’s decision to attack Raqqa, it was polythink that characterized the decision-making dynamics both in the US-led coalition and within the inner circle of Obama’s own foreign policy advisors. Through case-study analysis, the authors illustrate that groupthink is more likely in strategic decisions, whereas polythink is more likely in tactical decisions.


Author(s):  
Junghoon Lee ◽  
Jungwoo Lee ◽  
Ja Young Lee

Research has recently begun to place greater emphasis on the strategic application of IT in seeking to integrate firms’ IT infrastructures and business processes, thus boosting companies’ business values. In this context, efforts have been made to formulate workable structures for companies’ IT governance (ITG); however, little practical research has considered the effect of different forms of ITG in a range of domestic and multinational companies. This study undertakes a comparative case study analysis of the ITG setups of three large service sector firms in Korea. This research work sought to identify the activities, types, and determinants of firms’ ITG decision making processes, and to suggest the basis on which forms of ITG may represent rational selections for given service companies. The study was based on in-depth interviews with representatives of three firms, analysis of in-house materials, and the application of multiple perspectives dealing with ITG domains. Case study analysis yielded a detailed picture of the characteristics of ITG related decision making within the firms, suggesting the validity of the proposed ITG framework. The proposed and partially validated ITG framework should be useful for further research and practice of ITG.


2017 ◽  
Vol 37 (3) ◽  
pp. 165-172 ◽  
Author(s):  
Janet Mack ◽  
Gareth G. Morgan ◽  
Oonagh B. Breen ◽  
Carolyn J. Cordery

Author(s):  
Amanda Whittal ◽  
Elena Nicod ◽  
Mike Drummond ◽  
Karen Facey

Abstract Background Conventional appraisal and reimbursement processes are being challenged by the increasing number of rare disease treatments (RDTs) with a small evidence base and often a high price. Processes to appraise RDTs vary across countries; some use standard processes, others have separate processes or adapted processes that explicitly deal with rare disease specificities. The objective of this study was to examine the impacts of different appraisal processes for two RDTs. Methods A case study analysis was conducted using countries with different forms of appraisal processes for RDTs for which public health technology assessment (HTA) reports were available. Two contrasting RDTs were chosen according to the criteria: rare versus ultra-rare treatment, affecting child versus adult, life-threatening versus disabling. Information from public HTA reports for each country's RDT appraisal was extracted into templates, allowing a systematic comparison of the appraisals across countries and identification of the impact of the different processes in practice. Results Reports from Belgium, England, France, Germany, Italy, Netherlands, Norway, Scotland, Sweden, and the USA were selected for nusinersen (for spinal muscular atrophy) and voretigene neparvovec (for inherited retinal disorders). Countries with separate or adapted processes had more consistent approaches for managing RDT-related issues during appraisal, such as stakeholder involvement and criteria to address the specificities of RDTs, creating more transparency in decision-making. Conclusions Findings suggest that separate or adapted approaches for RDT appraisal may facilitate more structured, consistent decision-making and better management of RDT specificities.


2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Avner Barnea

Purpose - The defense industry is one of the leading business sectors in Israel and also worldwide. Competitive Intelligence (hereafter CI) is embedded into this sector and supports its decision making process. In recent years more information about this industry and about the CI activity is available while characterized by fierce competition and quick changes in the competitive environment. It is evident that CI is used widely by the leading firms in this sector while it has become an integral part of the business activity, and its added value seems to be significant. It is possible to define a framework of CI activity in this industry and to reflect on its advantages and limitations. It is my hope that this paper will encourage further research on this topic. Methodology/approach – Gathering information that has been published in Israel and abroad that was analyzed and thus offers insight into this issue. Findings – The defense industry in general and especially in Israel is using CI intensively in the highly competitive environment of defense products to support the decision making process. Research limitations – For many years, the information on this sector was notavailable. It is in now in a process of change and this enables us to build up a comprehensive picture. Practical implications – This study can make a contribution to global corporations competing in highly dynamic sectors, especially those that are operating in the governmental sectors. Originality/ value – This is the first work in Israel on the use of CI in the defense sector. Paper type: A case study analysis.


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