Financial Statement of a company is a reflection of the operational and financial position of a company. The comparative analysis of two companies similar in nature, size, work, location and objectives etc., facilitates an understanding of the operational and financial soundness of the companies. The Kingdom of Saudi Arabia is aiming for rapid industrialization in its economy. Sahara Petrochemi...

This paper reviews the Operational Improvement approaches of the last 30 years in Australia. They have included Group Technology, ERP, JIT, WCM, BP-R, TQM and Now Lean Manufacturing. It identifies what each approach consists of, the initial launch, implementation efforts and results. The paper finds that only the WCM program has had any real success. The reasons for the high failure rate for th...

This work describes the strategy of a Mexican firm to improve its transportation cost of unused truck capacity. This is based on the application of a transportation waste elimination scheme for increasing efficiency in its warehousing and routing operations on a detailed level. The Operational Equipment Effectiveness index used in TPM is adapted to be used as the main performance measure. Avail...

The focus on the sequential nature of the improvement initiatives has neglected the synergistic effects among practices and literature lacks research on complementarity between internal and external bundles of practices. The aim of this paper is to test the existence of complementarity among internal and external just-in-time bundles. We run statistical analysis using the third round of High Pe...

This paper explores the operational context of software processes and how it can inform the micro-process level environment. It examines the case of software project performance, describing a novel explanation. Drawing on the management literature, project performance is modeled as the contested outcome of learning as a driver of success and certain barrier conditions as drivers of failure, thr...

activities has an immediate impact on the revenue streams of a service provider that can, in turn, encourage commercial and operational efficiencies for aiding the expansion and delivery of improved, reliable, and sustainable services. This note draws on national and international cases to explore what it takes to implement an effective billing and collection system. The Water and Sanitation Pr...

The type of the workload on a database management system (DBMS) is a key consideration in tuning its performance. Allocations for resources such as main memory can be very different depending on whether the workload type is Online Transaction Processing (OLTP) or Decision Support System (DSS). Database administrators must, therefore, recognize the significant shifts of workload type that demand...

An increasing number of Taiwanese universities are improving operational performance through innovation and total quality management (TQM). In addition, the National Quality Award (NQA), which is based on TQM, is now used to evaluate quality performance in various industries in Taiwan. Thus, several models for performance measurement have been proposed in recent years. However, these models do ...

In 2008, the majority of U.S. airlines began charging first for one, and then, two checked bags. One of the often cited reasons for this action by the airlines’ executives was that this would influence customers to travel with less baggage and thus improve cost and operational performance. A notable exception to the charging for checked bags trend was Southwest Airlines, who turned their resist...