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Full-Text Articles in Business
Rotating The Medical Supplies For Emergency Response: A Simulation Based Approach, Quan Zhou, Tava Lennon Olsen
Rotating The Medical Supplies For Emergency Response: A Simulation Based Approach, Quan Zhou, Tava Lennon Olsen
Faculty of Business - Papers (Archive)
Serious expiration problems exist in national medical reserves prepared for emergency response. One alternative to reduce expiration is to rotate the reserve to hospitals so products can be used for day to day operations. Yet, rotation incurs extra handling costs and needs to be combined with hospitals' ordering decisions. This decision process is complex and involves various sources of uncertainty. In this paper, we use discrete-event simulation to model the rotation of the reserve in combination with the hospitals’ inventory management, and combine it with optimization to search for the optimal rotation policy. With simulation experiments, we evaluate the performance …
Heutagogy - An Updated Approach To Masters Education, Lauren P. Richardson, Carol Mcgowan, Lee Styger
Heutagogy - An Updated Approach To Masters Education, Lauren P. Richardson, Carol Mcgowan, Lee Styger
Faculty of Business - Papers (Archive)
Purpose. This paper examines the development of an Australian Qualifications Framework (AQF) compliant Master of Business Administration (MBA) subject. The aim was to equip students with the fundamental skills they would need to become lifelong learners. We used an embedded team teaching approach as a way to facilitate heutagogical practice. Methodology. A literature search was conducted to see how the AQF requirements were being met for MBA courses. This is connected to the single case study of an MBA subject's development. Findings. The findings indicate that an embedded team teaching style proved to be beneficial in enabling the heutagogical double …
Sustainability And Intertemporal Equity: A Multicriteria Approach, Cinzia Colapinto, Danilo Liuzzi, Simone Marsiglio
Sustainability And Intertemporal Equity: A Multicriteria Approach, Cinzia Colapinto, Danilo Liuzzi, Simone Marsiglio
Faculty of Business - Papers (Archive)
In (macro)economics literature, the need to consider sustainability and intertemporal equity issues leads to propose different criteria (discounted utilitarianism, green golden rule, Chichilnisky criterion) in order to define social welfare. We compare and assess the outcomes associated to such alternative criteria in a simple macroeconomic model with natural resources and environmental concern (Chichilnisky et al. in Econ Lett 49:174-179, 1995), by relying on a multicriteria approach. We show that among these three criteria, the green golden rule (discounted utilitarianism) yields the highest (lowest) welfare level, while the Chichilnisky criterion leads to an intermediate welfare level which turns out to be …
On Dynamic Multiple Criteria Decision Making Models: A Goal Programming Approach, Belaid Aouni, Cinzia Colapinto, Davide La Torre, Danilo Liuzzi, Simone Marsiglio
On Dynamic Multiple Criteria Decision Making Models: A Goal Programming Approach, Belaid Aouni, Cinzia Colapinto, Davide La Torre, Danilo Liuzzi, Simone Marsiglio
Faculty of Business - Papers (Archive)
Dynamic multiple criteria decision making (DMCDM) represents an extension of classical multiple criteria decision making to a context in which all variables are depending on time. This complex decision making problem requires the development of methodologies able to incorporate different and conflicting goals in a satisfying design of policies. We formulate two different goal programming models, namely a weighted goal programming model and a goal programming model with satisfaction functions, for solving DMCDM models. We present an application of this methodology to analyze the trade-off between consumption and investment in a traditional Ramsey-type macroeconomic model with heterogeneous agents. For a …
Financial Accounting Reform: The Need For A 'Back To Basics' Approach For Profit Measurement And Wealth Measurement, John Ryan
Faculty of Business - Papers (Archive)
By recognising the dual purposes of financial accounting, and developing distinct theories to guide the preparation of financial reports, the apparent internal contradictions in accounting theory can be resolved. Property rights and measurement theory provide the basis for explaining transaction-based profit measurement and funds commitment, and for a statement of wealth measured using market prices. Property rights are recognised in The New Institutional Economics. Going beyond accepted accounting conventions, property rights provide the qualitative, empirical property giving meaning to accounting practice for profit measurement through the 1940s to 1960s. Examples of profit and of wealth measurement are included.
Ideology Diffusion And The Role Of Accounting: A Gramscian Approach To Understanding China's Transition From 1949 To 1957, Lina Xu, Corinne Cortese, Eagle Zhang
Ideology Diffusion And The Role Of Accounting: A Gramscian Approach To Understanding China's Transition From 1949 To 1957, Lina Xu, Corinne Cortese, Eagle Zhang
Faculty of Business - Papers (Archive)
Using Gramsci's concept of hegemony, the aim of this article is to explore the role of ideology diffusion in creating and maintaining Mao's political hegemony during the period 1949 to 1957, and to consider how accounting practices were reflected in this period of transition in China. In particular, we provide an understanding of how accounting systems have changed under the influence of various political ideologies in China, being the New Democracy and the socialist ideology adopted from the Soviet Union, by considering the relationships and struggles between organic and traditional intellectuals that Gramsci has theorized. We find that the diffusion …
The Australian Capital Territory Has Adopted Measures To Abolish Stamp Duty And Impose A Land Tax On All Real Property: Will This Approach Be Adopted By Other States In Australia?, John A. Mclaren
Faculty of Business - Papers (Archive)
From 1 July 2012 the Australian Capital Territory (ACT) imposed land tax, in the form of general rates, on all commercial and residential property in the ACT, including owner occupied homes, on a progressive basis. Marginal rates of tax are applied on increased values of the land. The ACT is unique in that there is no local government so the ACT government was able to increase its general rates on owner‐occupied homes and reduce land tax on investment properties and commercial properties. As a result of the subsequent increase in government revenue, the ACT has substantially reduced stamp duty on …
A Practice-Based Approach To Student Reflection In The Workplace During A Work-Integrated Learning Placement, Christopher Sykes, Bonnie Amelia Dean
A Practice-Based Approach To Student Reflection In The Workplace During A Work-Integrated Learning Placement, Christopher Sykes, Bonnie Amelia Dean
Faculty of Business - Papers (Archive)
In the Work-Integrated Learning (WIL) curriculum, reflection on workplace activities is widely used to support student learning. Recent critiques have demonstrated the limitations of current approaches to support students' reflective learning of workplace practices. By employing a practice-based approach, we seek to refocus WIL reflection on workplace practices, emphasising the 'embedded (social), engaged (practice) and embodied (material) aspects' of students' reflective practices in the workplace. We argue that reflection-in-the-midst-of-action includes an often-overlooked phenomenological contribution that shifts attention from cognition to action. This study uses a case study of one typical WIL student to illustrate the importance of reflection-in-the-midst-of-action and the …
An Enterprise Architecture Driven Approach To Virtualisation, Stephen Smith, Asifqumer Gill, Helen M. Hasan, Shahla Ghobadi
An Enterprise Architecture Driven Approach To Virtualisation, Stephen Smith, Asifqumer Gill, Helen M. Hasan, Shahla Ghobadi
Faculty of Business - Papers (Archive)
Organisations have shown a significant interest in the adoption of virtualisation technology for improving the efficiency of their Data Centres (DC) from both the resource performance and cost efficiency viewpoints. By improving the efficiency of data centres we can sustainably manage their impact on the environment by controlling their energy consumption. The intentions are clear but how best to approach to Data Centre virtualisation is not. This paper proposes an integrated Enterprise Architecture and Information Infrastructure (EAII) driven approach to guide the Data Centre virtualisation. The EAII approach has been developed based on the review and analysis of wellknown The …