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Day-to-day Operations (day-to-day + operations)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	100%

Selected Abstracts

Fair Trade Community Café

ACCOUNTING PERSPECTIVES, Issue 2 2010
KAREN LIGHTSTONE
capitaux propres; erreurs comptables; petite entreprise; rentabilité Abstract This case concerns the real operations of a café in a small town in Nova Scotia, Canada. It is a second location of a theme restaurant, with the first location successfully operating for a number of years. The owner of the first location, and senior partner of the second café, is available for advice but does not participate in the day-to-day operations of the second location; there are two junior partners who run the business. The focus is on the financial statements generated by an external bookkeeping service. The income statement reports a significant loss, and some of the accounts on the balance sheet and income statement do not make sense for this type of business. Simple ratio and variance analysis provides information for students to determine where problems lie. The case presents a good opportunity for students who have a basic understanding of financial statements to read a set of real statements generated by a bookkeeping service. Not all transactions are logical for a small café, although the financial information is from a real café in operation. The case also contains industry information on the operations of small food and drinking businesses located in Nova Scotia. Fair Trade Community Café Résumé Le cas exposé par l'auteure a trait à l'exploitation d'un véritable café situé dans une petite ville de Nouvelle-Écosse, au Canada. Il s'agit du second établissement d'un restaurant à thème dont le premier établissement exerce ses activités avec succès depuis plusieurs années. Le propriétaire du premier établissement, et associé majoritaire du second, est disposéà prodiguer des conseils mais ne participe pas à l'exploitation quotidienne du second café, que dirigent deux associés minoritaires. Le cas porte sur les états financiers produits par un service externe de tenue des comptes. Le compte de résultat fait état d'une perte importante, et certains des comptes du bilan et des postes du compte de résultat ne conviennent pas à ce type d'entreprise. Une simple analyse des ratios et des écarts fournit de l'information permettant aux étudiants de diagnostiquer les problèmes qui se posent. Le cas offre aux étudiants possédant une connaissance de base de la façon dont les états financiers sont établis une excellente occasion de lire un jeu d'états financiers véritables, produits par un service de tenue des comptes. Toutes les opérations ne sont pas logiquement celles d'un petit café, bien que les données financières proviennent d'un établissement authentique. Le cas contient également des informations sectorielles sur les activités de petites entreprises du secteur de l'alimentation établies en Nouvelle-Écosse. [source]

Strategic management of the Tokyo taxi cab industry: an exploratory study

KNOWLEDGE AND PROCESS MANAGEMENT: THE JOURNAL OF CORPORATE TRANSFORMATION, Issue 1 2007
Walter Skok
Taxicabs are an indispensable means of transportation in Tokyo, as they provide a 24/7 door-to-door service for a daily average of 1.3 million people. In 2002, legislation was introduced to abolish restrictions on the number of taxicabs on the road. This relaxation of regulation, together with the corresponding recession, raised new issues such as increasing cab numbers and reducing drivers' wages. The wide variety of stakeholders involved within the taxicab industry have conflicting positions, resulting in little agreement on the possible way forward. An exploratory study was therefore undertaken in order to investigate the management of Tokyo's taxicab operations in order to formulate strategies for improving the service. Two related papers report on the study. This paper starts by providing an understanding of the current situation, examining the roles of the major stakeholders and outlining day-to-day operations. Academic frameworks, for example PEST, Critical Success Factors and the Cultural Web, from the strategic management literature, are used to identify the structure of the industry and analyse the environment in which it operates. The results found that Tokyo's taxicab industry is highly efficient operationally, due to the high standard of customer service, effective driver's learning scheme and active use of IT. However, a paradoxical situation has been identified where the demand for cabs has decreased even though the available vehicles have increased. Finally, a uniform method to measure the level of taxicab service is recommended. Copyright © 2007 John Wiley & Sons, Ltd. [source]

Contemporary Governance and Local Public Spending Bodies

PUBLIC ADMINISTRATION, Issue 3 2000
Alan Greer
This paper draws on recent research conducted by the authors to examine the nature of board/executive relations in three different kinds of Local Public Spending Body (LPSB). Big variations are noted, between and within sectors, in the way in which boards organize themselves and the degree of power they have in relation to executives. In all organizations studied the executive played a crucial role both in managing day-to-day operations and in setting the organization's strategic direction. Chief executives exercised considerable influence over the recruitment of board members and the maintenance of consensual relations between board and executive. The dilemma of the voluntary board member with limited time and a lack of inside knowledge of the organization he/she is accountable for is examined. It is argued that the most effective boards contain members with a strong sense of their own legitimacy and enjoy a membership with a diverse range of interests and experiences. It is suggested that such models might combine the merits of greater democratic responsiveness and enhanced organizational effectiveness. [source]

Employment Laws and the Public Sector Employer: Lessons to Be Learned from a Review of Lawsuits Filed against Local Governments

PUBLIC ADMINISTRATION REVIEW, Issue 1 2009
P. Edward French
Numerous aspects of the day-to-day operations of local governments are subject to legal scrutiny; public managers and officials must be keenly aware of the legal rights and protections that extend to both citizens and employees of local governments. This research evaluates several areas of concern in the human resource administration of municipal governments with respect to the management of public employees within the protections set forth by the legislative and judicial branches of the federal government. Sample cases filed from 2000 to 2007 against local governments in Tennessee involving Title VII violations, retaliation, hostile work environment, Family and Medical Leave Act violations, and other employee grievances are detailed. The intent of this analysis is to highlight many of the laws and legal principles that relate to municipal human resources management and to provide scholars and practitioners with a brief overview of the liabilities that may arise from the employment relationship between local governments and their employees. [source]