This item was digitized as part of the Million Books Project led by Carnegie Mellon University and supported by grants from the National Science Foundation (NSF). Cornell University coordinated the participation of land-grant and agricultural libraries in providing historical agricultural information for the digitization project; the University of Arizona Libraries, the College of Agriculture and Life Sciences, and the Office of Arid Lands Studies collaborated in the selection and provision of material for the digitization project.

This item was digitized as part of the Million Books Project led by Carnegie Mellon University and supported by grants from the National Science Foundation (NSF). Cornell University coordinated the participation of land-grant and agricultural libraries in providing historical agricultural information for the digitization project; the University of Arizona Libraries, the College of Agriculture and Life Sciences, and the Office of Arid Lands Studies collaborated in the selection and provision of material for the digitization project.

Commercial tyre maintenance outsourcing is a creative and innovative service offering to the road freight industry in South Africa. It allows fleet operators to focus on their core business aspects, leaving the management and control of the tyres in their fleet to professional service providers with the necessary technical expertise and experience in this field. Currently tyre maintenance outsourcing service providers are under increasing pressure mainly due to price wars in the marketplace between the major tyre manufacturers fighting to maintain or increase their market share. The road freight industry in South Africa is also unique in that there is a hand full of major players, dominating more than fifty percent of the market, thereby leaving tyre suppliers and service providers doing everything in their power to retain the business they do have, and aiming to increase their share of the market at any cost. The main objective and purpose of this study has therefore been to conduct an investigation into commercial tyre maintenance outsourcing practises in South Africa. The following aspects were covered in this study: ! Defining the concept of outsourcing and more specifically tyre maintenance outsourcing. ! An overview of the tyre maintenance services currently available in the South African market and possible alternatives that may appear in the future. ! The current state of the commercial tyre industry in South Africa, focusing on the main role players and the services and products they offer to the market. ! The current state of the road freight industry in South Africa, focusing on the market shares the main role players hold, and other relevant transport statistics. ! The factors that play a role in the calculation of cost per kilometre rates, as well as the aspects which contribute to the success of a tyre maintenance outsourcing contract. ! An evaluation of the implications of technological advances on tyre maintenance outsourcing. Synopsis - ii Based on the above, a number of recommendations were made firstly (i) for companies that are current or potential users of tyre maintenance outsourcing, and secondly (ii) for companies that are current or potential providers of tyre maintenance outsourcing. (i) Recommendations for tyre maintenance outsourcing users 1. Companies need to identify their core and non-core activities. 2. Potential outsourcing users need to identify the most appropriate service provider not on pricing alone, but should also consider the overall long term business relationship, as well as the total service package on offer. 3. Companies need to realise that outsourcing is not a short-term solution to control costs, but a long-term project where the true benefits will take time to materialize. 4. Companies need to ensure that a clear tyre policy is agreed upon with the service provider at the inception of the contract. 5. Companies need to ensure that a service level agreement with measurable key performance indicators (KPI’s) is agreed upon with the service provider at the inception of the contract. 6. Companies need to understand the full cost of all the different items associated with the contract they are entering into. (ii) Recommendations for tyre maintenance outsourcing service providers 1. Companies need to build excellent relationships with their clients as to increase communication and flow of information. 2. Companies need to analyse the service they currently provide and determine which factors must be improved upon as to increase their service levels and competitiveness in the marketplace. 3. Companies need to carefully verify all the information they receive from fleet operators upon quoting for a new contract. 4. Companies need to understand the needs of the market they operate in, as to adapt their service offerings around these needs. / Prof. J.H. du Plessis

Thesis (M.Phil.)--Chinese University of Hong Kong. / Bibliography: leaf R1.

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Bakgrund: Redovisningsskandaler anses grunda sig i de kryphål som återfinns inom redovisningens regelverk. När dessa kryphål utnyttjas riskerar organisationens redovisnings legitimitet att ådra sig en legitimitetsskada eftersom den då strider mot allmänhetens förväntningar om hur en korrekt redovisning är upprättad. Tidigare forskning har presenterat strategier för att reparera legitimitet på en organisatorisk nivå. Forskningen tycks däremot vara tunn om hur ett legitimitetstillskrivande medel såsom redovisningen kan repareras när det ådragit sig en legitimitetsskada. Det förklarar varför det varit motiverat att genomföra en studie som undersöker detta. Syfte: Studien syftar till att skapa en modell som förklarar den process där redovisningens legitimitet repareras. Metod: Syftet har besvarats genom en deduktiv ansats där befintlig legitimitetsreparerande litteratur legat till grund för en tentativ modell. Utifrån teori har vi härlett tre mekanismer som vi prövat om de kan förklara hur redovisningens legitimitet repareras. Genom studiens kvalitativa ansats har vi, med hjälp av innehållsanalyser, utfört två fallstudier där fallen avsett två redovisningsskandaler. Med hjälp av empiri bestående av nyhetsartiklar och årsredovisningar, har vi provat om modellen ger en förklaring till hur redovisningens legitimitet repareras. Resultat och slutsats: Studiens resultat pekar mot att vår slutgiltiga modell besvarar syftet. Redovisningens legitimitet kan repareras genom framförallt organisationens egna vidtagna åtgärder, men även genom att såväl organisationen som media utpekar syndabockar som ställs ansvariga för redovisningens brister. Vår slutmodell förklarar även att media har en inverkande och pådrivande roll ifråga om redovisningens legitimitet och att regler och policys skapar möjligheter för organisationen att utnyttja dessa för att legitimera redovisningen. / Background: Accounting scandals are considered based on the loopholes found in the accounting rules. It is argued that an organization's legitimacy in the accounting, in such situations when these loopholes are exploited, can be threatened since it differs from the public's expectations of how a proper accounting is constituted. Previous research has presented strategies to repair organizational legitimacy. Research seems however to be sparse in the matter of how a tool to repair legitimacy, such as accounting, can be repaired when it incurs a loss of legitimacy. This study contributes to this specific area. Purpose: This study aims to create a model that explains the process by which accounting legitimacy is repaired. Method: Through a deductive approach, in which existing literature formed the basis for a tentative model, we derived three mechanisms that have been tested whether they can explain how the legitimacy of accounting can be repaired. Further, by using the techniques of content analysis, we did a dual case study where the cases concerned two Swedish accounting scandals. Using empirical material consisting of news articles and annual reports, we tested whether the model provides an explanation for how the legitimacy of accounting is repaired. Results and conclusions: This study's results suggest that our purpose can be answered. The results also indicates that accounting's legitimacy can be repaired primarily through the organization's own actions taken, but also by the organization as well as the media designate scapegoats who are deemed to be responsible for the accounting's shortcomings. Our final model also explains that media plays an influencing and actuating role in terms of the legitimacy of accounting, and that rules and policies create opportunities for the organization to legitimize its own accounting.

This doctoral thesis presents the results of my work on extending dependencies for improving data quality, both in a centralized environment with a single database and in a data exchange and integration environment with multiple databases. The first part of the thesis proposes five classes of data dependencies, referred to as CINDs, eCFDs, CFDcs, CFDps and CINDps, to capture data inconsistencies commonly found in practice in a centralized environment. For each class of these dependencies, we investigate two central problems: the satisfiability problem and the implication problem. The satisfiability problem is to determine given a set Σ of dependencies defined on a database schema R, whether or not there exists a nonempty database D of R that satisfies Σ. And the implication problem is to determine whether or not a set Σ of dependencies defined on a database schema R entails another dependency φ on R. That is, for each database D ofRthat satisfies Σ, the D must satisfy φ as well. These are important for the validation and optimization of data-cleaning processes. We establish complexity results of the satisfiability problem and the implication problem for all these five classes of dependencies, both in the absence of finite-domain attributes and in the general setting with finite-domain attributes. Moreover, SQL-based techniques are developed to detect data inconsistencies for each class of the proposed dependencies, which can be easily implemented on the top of current database management systems. The second part of the thesis studies three important topics for data cleaning in a data exchange and integration environment with multiple databases. One is the dependency propagation problem, which is to determine, given a view defined on data sources and a set of dependencies on the sources, whether another dependency is guaranteed to hold on the view. We investigate dependency propagation for views defined in various fragments of relational algebra, conditional functional dependencies (CFDs) [FGJK08] as view dependencies, and for source dependencies given as either CFDs or traditional functional dependencies (FDs). And we establish lower and upper bounds, all matching, ranging from PTIME to undecidable. These not only provide the first results for CFD propagation, but also extend the classical work of FD propagation by giving new complexity bounds in the presence of a setting with finite domains. We finally provide the first algorithm for computing a minimal cover of all CFDs propagated via SPC views. The algorithm has the same complexity as one of the most efficient algorithms for computing a cover of FDs propagated via a projection view, despite the increased expressive power of CFDs and SPC views. Another one is matching records from unreliable data sources. A class of matching dependencies (MDs) is introduced for specifying the semantics of unreliable data. As opposed to static constraints for schema design such as FDs, MDs are developed for record matching, and are defined in terms of similarity metrics and a dynamic semantics. We identify a special case of MDs, referred to as relative candidate keys (RCKs), to determine what attributes to compare and how to compare them when matching records across possibly different relations. We also propose a mechanism for inferring MDs with a sound and complete system, a departure from traditional implication analysis, such that when we cannot match records by comparing attributes that contain errors, we may still find matches by using other, more reliable attributes. We finally provide a quadratic time algorithm for inferring MDs, and an effective algorithm for deducing quality RCKs from a given set of MDs. The last one is finding certain fixes for data monitoring [CGGM03, SMO07], which is to find and correct errors in a tuple when it is created, either entered manually or generated by some process. That is, we want to ensure that a tuple t is clean before it is used, to prevent errors introduced by adding t. As noted by [SMO07], it is far less costly to correct a tuple at the point of entry than fixing it afterward. Data repairing based on integrity constraints may not find certain fixes that are absolutely correct, and worse, may introduce new errors when repairing the data. We propose a method for finding certain fixes, based on master data, a notion of certain regions, and a class of editing rules. A certain region is a set of attributes that are assured correct by the users. Given a certain region and master data, editing rules tell us what attributes to fix and how to update them. We show how the method can be used in data monitoring and enrichment. We develop techniques for reasoning about editing rules, to decide whether they lead to a unique fix and whether they are able to fix all the attributes in a tuple, relative to master data and a certain region. We also provide an algorithm to identify minimal certain regions, such that a certain fix is warranted by editing rules and master data as long as one of the regions is correct.

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No / Purpose. The purpose of this paper is to explore the results of implementing the Kaizen approach in a caravan repairing project near the Jordanian–Syrian border in the Zaatari camp. Design/methodology/approach. The study is based on the exploratory qualitative research approach. The data were collected through interviews and on-site observation with employees who were involved with the caravan maintenance project and have adequate knowledge and information about this project. In this process, a fishbone diagram, a quality control tool, is used to recognize and explain a causal-effect relationship under the selected Kaizen theme. Findings. The findings suggest that the Kaizen approach was economical in terms of both money and time. Also, waste elimination can be achieved through a variety of tools and easily combined with the Kaizen approach. Implementing the Kaizen approach is an effective and reliable system that allows for the tackling of all types of inefficiencies in the caravan repairing project. Research limitations/implications. The findings of this study will help policy makers and managers put together suitable and effective policies that will assist those firms in overcoming the demands of customers and competitors to deliver high quality, inexpensive products in less time through the application of the Kaizen approach. This, in turn, will lead to improved quality, efficiency and productivity in the most cost-effective way. However, these results should not be generalized since they are only confined to the context of caravan repairing project. Originality/value. Very little research has been done that takes into account the contexts of developing countries. Additionally, most literature presents the use of Kaizen applications only in the manufacturing or production sectors. This study is the first to implement Kaizen as a continuous improvement technique in a caravan repairing project – a job shop industry different from the repetitive batch work environment that is usually associated with implementation of Kaizen. The current research should be of great interest to researchers, managers and professionals who wish to apply Kaizen approach as it is sustainable over time in similar projects.