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1 – 10 of 893Warren E. Walker, Rik van Grol, S. Adnan Rahman, Maarten van de Voort, Wolfgang Röhling and Robert Burg
Sang M. Lee and Lori Sharp Franz
The location‐allocation problem involves multiple shipping destinations, with known demands for a given product and known transportation costs from sources to destinations. The…
Abstract
The location‐allocation problem involves multiple shipping destinations, with known demands for a given product and known transportation costs from sources to destinations. The problem is to determine the number of facilities and their locations in order to best service the shipping destinations. This paper presents an approach to facility location which allows the analysis of multiple conflicting goals as an extension of previous solution approaches. Specifically, the paper applies the branch and bound integer goal programming approach to the location‐allocation problem.
This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory…
Abstract
Purpose
This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues.
Design/methodology/approach
The study drew on an integrated framework drawing on Luigi Pirandello’s views about identity crises and the search for individual coherence and possible representation strategies. It used an ethnographic approach based on photo-elicitation, conversations and documentary sources to explore the identity reconstruction processes of Italian Commercialisti.
Findings
Several conditions caused an identity crisis among Commercialisti, including regulatory requirements, public administration demands and increasing power of IT providers. Commercialisti reacted to these circumstances by re-constructing their image through strategies designed to impress both themselves and others.
Practical implications
The paper has implications for the accounting profession in general and in Italy, suggesting that further pressure may result in rapid change efforts among accountants. It provides a broader and more systematic understanding of the threats to the role of accountants and suggests how they can manage complexity to create new opportunities. It also encourages accountants to focus on alternative roles as a possible new strategy that few have tried.
Originality/value
The paper provides a novel contribution to the understanding of identity crisis issues and related representation strategies in the accounting profession. Unlike past contributions, it made a full assessment of both the dynamics of an identity crisis and the micro-level responses to it, in a new, non-Anglo-Saxon context.
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The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…
Abstract
The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.
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Bobbi-Jo Wathen, Patrick D. Cunningham, Paul Singleton, Dejanell C. Mittman, Sophia L. Ángeles, Jessica Fort, Rickya S. F. Freeman and Erik M. Hines
School counselors are committed to serving students' social-emotional, postsecondary, and academic needs while they navigate primary and secondary school (American School…
Abstract
School counselors are committed to serving students' social-emotional, postsecondary, and academic needs while they navigate primary and secondary school (American School Counselor Association, 2019). Much has been said about the ways in which school counselors can impact postsecondary outcomes and social emotional health. It is important that we also address the ways school counselors can impact positive academic outcomes as it is intertwined in postsecondary options and success. For Black males, academic success has traditionally been met with systemic barriers (i.e., school-to-prison pipeline, lower graduation rates, lower incomes, higher unemployment rates, and lower college going rates (National Center for Edcuation Statisitics, 2019a, 2019b, 2020a, 2020b) and low expectations. School counselors are charged to be leaders and change agents for social justice and equity in our schools by the American School Counselor Association (ASCA, 2019) and can impact systemic change. This chapter will explore ways in which school counselors can impact positive academic outcomes for Black males. School counselors as change agents and advocates are positioned to make a real impact for Black male academic success. The authors will also provide some recommendations and best practices for elementary, middle, and high school counselors as they work with students, teachers, and families from an anti-deficit model as outlined by Harper (2012).
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