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The aim of this paper is to explore and conceptualise the total quality management (TQM) and its relationship with hospitals' performance. There are two dimensions related to accounting subject; management accounting and management control system. From these dimensions, there are five factors or variables of TQM practices: benchmarking, hospital information system, continuous improvement, leadership and management process. The performance will be the dependent variable which consists of efficiency, business result and satisfaction indicators. The proposed method is quantitative method with population of public hospitals owned by the government. Structural equation model (SEM) will be used to analyse the data. Expectedly, this conceptual paper will give insights and information for future empirical studies. Byline: Fahmi Natigor Nasution, Erlina, Yeni Absah, Rujiman

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.futures.2017.02.002 Byline: Anne Toppinen (a), Satu Patari (b), Anni Tuppura (b), Ari Jantunen (b) Abstract: * The PPI has been seeking renewal under the emerging concept of bio-economy. * We explore the current situation and the potential for future value creation. * We adopt a Delphi approach aimed at PPI experts in several European countries. * The industry's future relies heavily on innovation, and developing new products. * We construct a scenario and discuss the needed changes to current business logics. Author Affiliation: (a) Department of Forest Sciences, University of Helsinki, P.O. Box 27, 00014 Helsingin Yliopisto, Finland (b) School of Business and Management, Lappeenranta University of Technology, P.O. Box 20, 53851 Lappeenranta, Finland Article History: Received 20 June 2016; Revised 29 December 2016; Accepted 28 February 2017

Four years ago, the Clinton Administration considered promulgating an executive order which would have required the federal government to purchase totally chlorine-free (TCF) paper to satisfy a small portion of [...]

For most of the nineteenth century Britain held an undisputed lead in the field of paper-machine technology. By the 1890s this lead had been lost to America. This article argues that Britain's loss of technological pre-eminence at this time had much more to do with the greater scale of the American market and the willingness of American manufacturers to embrace schemes that enhanced technological accumulation than it did to any protracted adherence to outdated and traditional practices that some British workers might have had. The article also outlines a general framework for the analysis of the rate of innovation achieved through learning., The relative economic decline of Britain since the last quarter of the nineteenth century has often been attributed to its firms' continued predilection for small-scale batch production and highly skilled [...]

Abstract Purpose--The purpose of this paper is to analyze the status of gross and net working capital and their association with sales of Andhra Pradesh Paper Mills Ltd, with reference [...]

Can you imagine a pile of 150 million tons of waste paper? That is approximately the quantity the OECD countries generated in 1990, the largest amount ever. Compressed into bales, [...]

Byline: Andy McKay,Tsegay G. Tekleselassie Keywords: cross-border travel; UN voting affinity; visa policy Abstract Cross-border travel for business, personal and tourism purposes is an important component of trade in services. In 2013, travel accounted for 25% of services export in the world. Trade in services accounted for 12% of GDP in the world. Hence, the role of travel in many economies is substantial. The current paper studies the determinants of cross-border flows of people with a particular emphasis on the role of visa policies. We adopt the UN General Assembly Affinity Index, a measure of the quality of bilateral relations between nations, to instrument for bilateral visa policy. We find that, ceteris paribus, imposing visa restrictions on a country reduces travel from that country by about 73% in 2010 implying restrictive visa policies discourage cross-border travel significantly. This implies an adverse impact of restrictive visa policies on trade-in-services.

Keywords Cash; Currency suppression; Monetary policy; Demonetization Abstract We quantify the welfare effects of cash suppression policies within a general equilibrium model where cash reduces transactions costs and aids tax evasion in underground markets. In the model, currency suppression increases transactions costs and raises effective tax rates, but shifts resources out of costly underground markets and relaxes the government budget. When coupled with a reduction in distortionary taxes on consumption or factor inputs to ensure budget neutrality, cash suppression policies increase welfare in our baseline representative agent model. In a model with individual heterogeneity in cash use, suppression increases welfare for all, but by less for cash-intensive users. Author Affiliation: (a) Claremont McKenna College, United States of America (b) University of Georgia, United States of America (c) Colby College, United States of America * Corresponding author. Article History: Received 10 July 2020; Revised 25 May 2021; Accepted 25 May 2021 (footnote)[white star] We are grateful to Eric Sims and Julie Smith for helpful comments and seminar participants at the Banco Central del Uruguay, Bates College, Bowdoin College, Colgate University, dECON-Facultad de Ciencias Sociales, UDELAR, University of Kentucky, Xavier University and participants at the 2018 Jornadas Anuales de Economía del Banco Central del Uruguay and the 2019 Midwest Macroeconomics Conference. Lastrapes acknowledges financial support from the University of Georgia's Bonbright Center for the Study of Regulation while working on this paper. The usual disclaimer applies. Byline: Julio Garín [jgarin@cmc.edu] (a), William D. Lastrapes [last@uga.edu] (b,*), Robert Lester [rblester@colby.edu] (c)

Keywords Institutions; State; Bureaucratic autonomy; Policy ideology; Resource curse; Environment Highlights * Bureaucratic autonomy is the elephant in the institutions matter room. * The flip side of growth in Peru includes the close to 8,500 abandoned mine sites. * Pressures from above and below enable the creation of 'paper institutions'. * We found little of bureaucratic autonomy in Hualgayoc and Pasco. * The resource curse debate has much to gain from qualitative and mixed methods. Abstract Over the last three decades, drawn by international influence and local discontent, mineral-dependent Peru has progressed in the acquisition of environmental protection regulations and policies for its mining industry. However, for regulations and policy announcements to matter, in face of power asymmetries and economic dependence, there must be bureaucratic autonomy. The cases of Hualgayoc and Pasco, scenarios of long and distinct processes of environmental damage and contention regarding mining in the Peruvian Andes, show fairly limited progress in environmental protection. This study on institutional change begins at the 1990s domestic-neoliberalism-meets-global-environmentalism juncture. The triumphant policy ideology of liberal boosting of the economy structured newborn environmental functions of the state for its mining industry. We show that pressures from above --the greened international political economy-- and below --grassroots activism and protest-- are contextual conditions enabling formal institutional change: they compel a resource-dependent developing country to carry out institutional reform to protect the environment from extractive industries. However, accretion of formal rules does not bring on their own bureaucratic autonomy for environmental protection. Author Affiliation: PUCP, Av. Universitaria 1801, Lima, Peru * Corresponding author. Article History: Accepted 27 February 2021 Byline: José Carlos Orihuela [orihuela.jc@pucp.edu.pe] (*), Arturo Mendieta [arturo.mendietan@pucp.edu.pe], Carlos Pérez [caperez@pucp.edu.pe], Tania Ramírez [tania.ramirezf@pucp.edu.pe]

SAKARI HEIKKINEN, Paper for the World: The Finnish Paper Mills' Association: Finnpap, 1918-1996 (Helsinki: Otava Publishing Company, 2000. Pp.523; illus. H/back ISBN 951 1 16330 2, no price given). The [...]

The paper and board manufacturing process is associated with a number of defects that hinder the quality of the product produced. This study proposes a methodology to prioritise the failures/defects and suggests suitable lean tools for process improvement. Initially, cause and effect diagram is used to identify the root causes of failures. Then, fuzzy Delphi method (FDM) is used to identify the critical failures modes. Fuzzy analytical hierarchical process (FAHP) is then used to arrive at the weights for failure mode and effect analysis (FMEA) criterion: severity, occurrence and detection using the expert's opinion. Fuzzy technique for order of preference by similarity to ideal solution (fuzzy TOPSIS) is then applied to rank the prioritised failures based on the weights calculated using FAHP. Based on FAHP and fuzzy TOPSIS-based FMEA analysis, five failure modes namely crease, felt impression, stiffness variation, blade line and fluff are identified as the most critical. The prioritised design requirements are identified using fuzzy quality function deployment (FQFD) and the improvement methods are suggested by using lean tools such as 5S and total productive maintenance (TPM). Byline: N. Senthilkannan, R. Parameshwaran

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.ejor.2014.03.027 Byline: Julia Kallrath, Steffen Rebennack, Josef Kallrath, Rudiger Kusche Abstract: acents We bridge research in optimization to real world cutting stock problems (CSPs). acents We develop two advanced column generation algorithms for 1D CSPs. acents We develop an Exhaustion Method for 1-CSPs with two criteria. acents We develop a sophisticated solution method for 2D-trim-loss minimization problems. acents We assemble a benchmark data set of 25 real world 1D cutting stock instances. Article History: Received 8 February 2013; Accepted 17 March 2014

***** No abstract is available for this article. ***** Byline: Dima Jamali, Jennifer S. A. Leigh, Ralf Barkemeyer, Georges Samara

Rebecca J. Scott and Jean M. Hebrard, Freedom Papers: An Atlantic Odyssey in the Age of Emancipation (Cambridge: Harvard University Press 2012) AFTER A CHANCE DISCOVERY of a piece of [...]

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.worlddev.2017.05.005 Byline: Mattias Borg Rasmussen Abstract: * Conservation encounters not only 'dispossess' people or 'reclassify' resources, but mold and reshape local institutions. * Paperwork is a crucial arena for engagement between protected area administration and community organizations. * Contestations over landscape resources involve contestations over interpretations of history. * Community paperwork mediates claims to territorial sovereignty, people, and resources, as well as to history and future.

Phnom Penh -- On a far-flung riverbank in southwest Cambodia last spring, Buth Ran peered out of her wooden stilt home to see a sagging barge unload a half-dozen logging [...]

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.ejor.2007.10.019 Byline: Kazuki Matsumoto (a), Hiroyoshi Miwa (b), Toshihide Ibaraki (b) Keywords: Scheduling; Corrugated paper; Complexity; Contiguous set; Integer programming Abstract: Corrugated paper is produced by gluing three types of papers of the same breadth. Given a set of orders, we first assign each order to one of the standard breadths, and then sequence those assigned to each standard breadth so that they are continuously manufactured from the three rolls of the specified standard breadth equipped in the machine called corrugator. Here we are asked to achieve multi-goals of minimizing total length of roll papers, total loss of papers caused by the differences between standard breadths and real breadths of the orders, and the number of machine stops needed during production. We use integer programming to assign orders to standard breadths, and then develop a special purpose algorithm to sequence the orders assigned to each standard breadth. This is a first attempt to handle scheduling problems of the corrugator machine. Author Affiliation: (a) Department of Applied Mathematics and Physics, Graduate School of Informatics, Kyoto University, Sakyo-ku, Kyoto 606-8501, Japan (b) Department of Informatics, School of Science and Technology, Kwansei Gakuin University, 2-1 Gakuen Sanda, Hyogo 669-1337, Japan Article History: Received 24 March 2007; Accepted 5 October 2007

To access, purchase, authenticate, or subscribe to the full-text of this article, please visit this link: http://dx.doi.org/10.1016/j.futures.2017.02.002 Byline: Anne Toppinen [anne.toppinen@helsinki.fi] (a), Satu Patari [satu.patari@lut.fi] (b,*), Anni Tuppura [anni.tuppura@lut.fi] (b), Ari Jantunen [ari.jantunen@lut.fi] (b) Keywords Pulp and paper industry; Bio-economy; Delphi study; Future; Business opportunities; Industry structure Highlights * The PPI has been seeking renewal under the emerging concept of bio-economy. * We explore the current situation and the potential for future value creation. * We adopt a Delphi approach aimed at PPI experts in several European countries. * The industry's future relies heavily on innovation, and developing new products. * We construct a scenario and discuss the needed changes to current business logics. Abstract The current challenge facing the European pulp and paper industry is how to materialize the transformation to a bio-economy, as well as to realize the necessary new green innovations. The risks, costs and constraints of doing business will increase, thereby further intensifying competition, but at the same time new business opportunities will open up. This study adopts a three-round dissensus-based Delphi approach in order to explore our key research question of how the pulp and paper industry may change strategically, and what is the potential for value creation in the year 2030. According to our expert panel, the main drivers of competitiveness in 2030 will include energy and material efficiency, sustainability, as well as new innovations in products to serve customer needs better. According to the projected 2030 scenario, the pulp and paper industry will produce more diversified products, focus on higher value-added, and aim at consumer segments with higher environmental awareness. On average, 40 percent of the turnover will according to the panel come from genuinely new products. Strategic cross-sectorial partnerships will have a key role in making this big leap, while simultaneously acknowledging the changing needs of sustainability-conscious customers and other stakeholders. Author Affiliation: (a) Department of Forest Sciences, University of Helsinki, P.O. Box 27, 00014 Helsingin Yliopisto, Finland (b) School of Business and Management, Lappeenranta University of Technology, P.O. Box 20, 53851 Lappeenranta, Finland * Corresponding author. Article History: Received 20 June 2016; Revised 29 December 2016; Accepted 28 February 2017

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.ejor.2007.08.033 Byline: Philip C. Jones, Jeffrey W. Ohlmann Keywords: OR in agriculture; Forest economics; Normal forest; Regulated forest; Newsvendor model; Forestry supply chain management Abstract: We consider a vertically integrated papermaking operation composed of an integrated pulp and paper mill with its regional supply network. Considering land procurement and harvest rotation as strategic decision variables, we construct a model to establish a long-range timber supply plan that minimizes the total discounted cost of meeting annual virgin wood fiber demand over an infinite horizon. Under appropriate assumptions on costs and storage, the land procurement and harvest rotation decisions are separable with harvest rotation being determined via a forest economics-type equation and land procurement being determined by a newsvendor-type equation. Author Affiliation: Department of Management Sciences, 108 John Pappajohn Business Building, University of Iowa, Iowa City, IA 52242-1994, United States Article History: Received 18 January 2006; Accepted 24 August 2007

This paper focuses on innovative learning methods (serious games, simulation games, virtual and augmented reality, the learning-by-doing concept, and Massive Online Open Courses) used in project management education. The use of these learning methods in project management education is crucial, as this subject needs to be practiced in real life. This paper aims to examine the current state of research in this area to determine which learning methods are most commonly used in project management education, what impact they have on the ability to learn, and whether these methods are beginning to transfer to the online environment. To this end, a systematic literature review was conducted in the Web of Science database, which resulted in 53 papers. The results show that game-based learning is the most frequently researched method (43 times). The impact of the analysed methods on the ability to learn was found to have been confirmed 23 times, especially in game-based learning research (18 times). On the other hand, the online environment is not predominant, and these methods are mostly taught on-site (28 times). KEYWORDS: Education, Innovation, Teaching methods, Project management, Serious games Ovaj rad usredotocuje se na inovativne metode ucenja (ozbiljne igre, simulacijske igre, virtualnu i prosirenu stvarnost, koncept ucenja kroz praksu, i masovne online otvorene tecajeve) koristene u obrazovanju za upravljanje projektima. Upotreba ovih metoda ucenja u obrazovanju za upravljanje projektima je kljucna, jer se ovaj predmet treba prakticirati u stvarnom zivotu. Cilj rada je ispitati trenutno stanje istrazivanja u ovom podrucju kako bi se utvrdilo koje su metode ucenja najcesce istrazivane u obrazovanju za upravljanje projektima, kakav utjecaj imaju na sposobnost ucenja, i da li se ove metode pocinju prenositi u online okolinu. U tu svrhu proveden je sustavni pregled literature u bazi podataka Web of Science, sto je rezultiralo s 53 rada. Rezultati pokazuju da je ucenje temeljeno na igri najcesce istrazivana metoda (43 puta). Utjecaj analiziranih metoda na sposobnost ucenja potvrden je 23 puta, posebno u istrazivanju ucenja temeljenog na igri (18 puta). S druge strane, online okolina nije prevladavajuca, i ove se metode uglavnom poducavaju na licu mjesta (28 puta). KLJUCNE RIJECI: obrazovanje, inovacija, metode poducavanja, upravljanje projektima, ozbiljne igre, 1. INTRODUCTION Project Management (PM) encompasses a set of complex activities required to successfully manage a project. The commonly taught topics in PM are: 'project selection, project initiation, defining the [...]

Timothy J. Minchin, The Color of Work: The Struggle for Civil Rights in the Southern Paper Industry, 1945-1980 (Chapel Hill: University of North Carolina Press 2001) IN THE COLOR OF [...]

AMIDST THE ECONOMIC crisis of 2009 and the loss of tens of thousands of manufacturing jobs, one key strategic challenge for Canadian labour is how to hold the line and [...]

J. Meijaard, M.J. Brand and M. Mosselman (2001), `Organisational Structures in SMEs: Occurrence and Clusters', paper presented to the 15th RENT Conference, Turku, November. J. Maes, L. Sels and F. [...]

A container loading software package for solving the different problems involved in the containerization of pulp and paper products is presented. The software boasts of a packing algorithm for creating a two-dimensional pattern for placing reels on the floor of container, a heuristic algorithm for two-dimensional stowing of reels of a common diameter and a second packing algorithm for stowing pallets of various sizes. Its applicability has been validated in several decision situations which include the determination of feasible reel diameters and efficient stowage patterns.

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.ejor.2014.10.035 Byline: Gabriel Sauvageau, Jean-Marc Frayret Abstract: * We propose an agent-based model of a two-echelon recycled pulp supply chain. * Extensive simulation experiments are based on industrial data from a partner. * We examine how Production Flexibility impacts cost, quality and inventory level. * We examine how contract flexibility impact cost, quality and inventory level. Author Affiliation: Ecole Polytechnique de Montreal, Departement de mathematiques et genie industriel, 2500, chemin de Polytechnique, Montreal, H3T 1J4, Canada Article History: Received 2 October 2013; Accepted 17 October 2014

KATHARINE BLIGH, (London: The Stationery Office, 1997. Pp.xiii + 149. ISBN 0 10 850673 8, £45). William Aitken, better known by his title as (1st) Lord Beaverbrook, was one of [...]

CHASTON'S PAPER CONSIDERS THE application of the Danish Technology Institute's networking project (DTINP) in a UK context. The paper starts by suggesting that the DTINP is premised on the notion [...]

The world is losing its forests, and fast. Three quarters of the earth's land mass were once covered with forests. Half of those forests have already been destroyed or converted [...]

J.N. BARTLETT, (London: Athlone, 1997. Pp.xii + 208; illus. ISBN 0485 1 1514X, £32). In 1796 Charles Davidson, a millwright and son of an Aberdeenshire dyer, went into partnership with [...]

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.emj.2015.03.006 Byline: Michael Haenlein

PAUL B. ISRAEL, KEITH A. NIER and LOUIS CARLAT (eds.), The Papers of Thomas A. Edison. The Wizard of Menlo Park. 1878. Vol. 4. (Baltimore, MD and London: Johns Hopkins [...]

Over the past fifteen years, A substantial body of research findings has been steadily published in almost all of the developed countries, which in general has supported the view that [...]

ROBERT BENNETT HAS CONTRIBUTED significantly to academic and policy debates on the role of the UK's Training and Enterprise Councils in promoting smal-scale enterprise and in this paper focuses on [...]

INTEREST IN THE CONCEPT OF THE 'industrial district' is now well established in several academic disciplines and especially in the area of small business studies. There are, however, more and [...]

Reduction in teenage pregnancy was one of the Health of the Nation (Department of Health (DH) 1992) targets and, although there has been a slight drop in the national pregnancy [...]

In 1948 the National Health Service (NHS) was founded by Nye Bevan. Note the word 'health'. It was intended that this new organisation would not just provide treatment for the [...]

Despite the absence of a formal organisation or society, Canadian business historians do hold occasional meetings. The first volume of Canadian Papers in Business History was based on papers given [...]

MINNA-MAARI H. KARVONEN [*] Traditional neoclassical production theory analyzes the relationship in a production process between inputs and outputs which have a positive market value for the producer. The externalities [...]

This study harks back to a debate that was popular amongst some economic historians in the 1960s and early 1970s - the comparative performance of UK and American industry in [...]

A summary of research working papers that are relevant especially to managers and policy-makers.

The current, and justified, fascination with the tacit component of knowledge ... must not cloud the fact that organisations to a large extent are 'articulation machines,' built around codified practices [...]

Issues are presented concerning the primitive concepts and oversights in the 'jump search' heuristic presented by S. Tsubakitani and J.R. Evans in their research paper entitled 'An empirical study of a new metaheuristic for the traveling salesman problem'.

THIS PAPER LOOKS EXCLUSIVELY AT MICRO enterprises, those with less than ten employees. Generally, studies of the issues addressed by this paper have not focussed on micro firms, and even [...]

Abstract In reference [2], we used the elementary method to study the mean value properties of a new arithmetical function, and obtained two mean value formulae for it, but there [...]

THE NEED FOR TRAINING AND ITS advantages to firms, individuals and the economy are now widely accepted in Britain. Over the past decade and a half, training has become an [...]

It is difficult to take fundamental exception with the excellent scholarly papers prepared by Joe Griffin and Joel Davidow. Mr. Davidow suggests in his paper that the U.S. antitrust laws [...]

Usage of pairwise comparison method in sense of analytic hierarchy process to rank factors affecting industrial decision making process is discussed.

Keywords Environmental Efficiency; Shadow price of emissions; Marginal rate of transformation between emissions; Irreversible investment; DEA Highlights * An adjustment-cost directional output distance function is specified using DEA to investigate environmental inefficiency. * This framework is applied to the pulp and paper sector of 39 countries during 1996-2009. * USA, China, and Ireland are the most environmentally inefficient countries in the pulp and paper sector. * For those nations where the shadow price of CO.sub.2 is lower than the carbon tax, there is still an opportunity to abate emissions further. * Adjustment costs associated with net investment and disinvestment are found to be asymmetric Abstract Assessing the production of goods and services while minimizing the damage to the environment is a key component to advance sustainable development at national and global levels. The nonparametric estimation of lower and upper bounds on shadow prices of pollutants is undertaken to support the design of policies promoting environmental efficiency in the presence of asymmetry in adjusting productive and abatement capital capacity. This framework is applied to the pulp and paper sector of 39 countries for 1996-2009, and finds that the USA, China and Ireland are the most environmentally inefficient countries in the pulp and paper sector. The adjustment costs associated with net investment and disinvestment are found to be asymmetric. For those nations where the shadow price of CO.sub.2 is lower than the carbon tax, there is still an opportunity to abate emissions further. Results on complementarity or substitutability between pollutants are in general inconclusive. Author Affiliation: (a) Faculty of Economics & Center for Economics and Finance, University of Porto, Porto, PT, Portugal (b) Department of Economic Theory and Economic History, University of Málaga, Spain, and CEFAGE, Portugal * Corresponding author. Article History: Received 25 June 2019; Accepted 8 August 2022 (footnote) The authors are grateful to Spiro Stefanou for his helpful comments on earlier versions of this manuscript. Byline: Elvira Silva (a), Manuela Magalhães [mane.magalhaes@gmail.com] (b,*)

Byline: John Lodewijks ***** No abstract is available for this article. *****