Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Determinants of Board Size, Composition and Leadership
2018
Using a 14-year panel data set on the Standard and Poor’s 1500 firms, this chapter examines the trends and determinants of corporate board structure (Board size, independence and CEO duality). Our hypotheses lead to predictions that firm complexity and advising requirements, the costs of monitoring and advising, ownership structure and CEO characteristics are important determinants of board structure. Our findings provide strong empirical evidence in support of these hypotheses. We also find some evidence that the Sarbanes–Oxley Act has had an impact on board structure and its determinants.
Changing the Corporate Elite? Not so Easy: Female Directorss Appointments Onto Corporate Boards
2013
Scholars have previously investigated country and organizational-level factors associated with the incidence of female directors on boards. These studies, however, cannot explain why, in countries with strong gender equality and pressure for female directorships, firms are still hesitant to promote new women to their boards. To address this issue we – in this study – introduce the cognitive and affective processes related to directors’ identification with the traditional corporate elite as an explanation for the slow organizational response to pressure for gender diversity on boards. We bridge the social identity and critical mass theory to further show how these responses may vary with the…
What Is Regional in Regional Clusters? The Case of the Globally Oriented Oil and Gas Cluster in Agder, Norway
2012
This paper focuses on the question to what extent knowledge sources in regional clusters stimulate the innovation activity of cluster firms. In doing so we contribute to the literature by combining two analytical approaches: by (1) distinguishing firms dominated by different innovation modes; and (2) differentiating between inter-organizational linkages and open knowledge environments as two distinct knowledge sources. Based on data from the Agder equipment supplier industry we demonstrate that mobility of labour, local buzz and inter-organizational linkages are key regional knowledge sources, but clearly more so for some types of firms than others.
The Open Innovation in Science research field: a collaborative conceptualisation approach
2020
Openness and collaboration in scientific research are attracting increasing attention from scholars and practitioners alike. However, a common understanding of these phenomena is hindered by disciplinary boundaries and disconnected research streams. We link dispersed knowledge on Open Innovation, Open Science, and related concepts such as Responsible Research and Innovation by proposing a unifying Open Innovation in Science (OIS) Research Framework. This framework captures the antecedents, contingencies, and consequences of open and collaborative practices along the entire process of generating and disseminating scientific insights and translating them into innovation. Moreover, it elucidat…
Sustainability standard setting as local government matter: an Italian experience
2017
ABSTRACTSustainability is a globally targeted concept widely debated in the literature, but still seeking a commonly agreed operationalization within applicable standards. The role of standard setter is commonly played by multi-stakeholder international organizations aiming at offering sound solutions for all kind of organizations, while what could be the role of a local government (LG) as sustainability standard setter and how this could impact on the definitions, rubrics, and measurement of sustainability is currently under-investigated. The case of an Italian LG already acting as standard setter allows to understand the reasons for, the strengths and the weaknesses of territorially bound…
Research and Clinical Routine in the next Century,Segregation or Cooperative Networks?
2001
Reading the daily newspaper one gets the impression that German universities and clinical research in particular are in a deep crisis, and that German professors are to be blamed for it. In medicine, additional insufficiencies of the system are obvious, beginning with corruption cases brought up against clinicians and ending with conflicts of interest due to the fact that clinical professors in addition to research and teaching devote much of their time to the special care of private patients. These headlines in the news tend to let us forget that during the last decade grant moneys for research projects stagnated whereas the number of grant applications has increased out of proportion. In …
Optimal design of elastic plastic frames accounting for seismic protection devices
2013
The optimal design of elastic perfectly plastic steel frames with or without suitable protection devices and subjected to static as well as seismic loadings is studied. Two minimum volume problem formulations are proposed, on the grounds of the so-called statical approach, accounting for three different resistance limits: the purely elastic limit, the (elastic) shakedown limit and the instantaneous collapse limit. The adopted load combinations are characterized by the presence of fixed loads, of quasi-static perfect cyclic loads and dynamic (seismic) loads. The linear elastic effects of the dynamic actions are studied by utilizing a modal technique. The proposed treatment is referred to the…
Scope Oriented Thermoeconomic analysis of energy systems. Part II: Formation Structure of Optimality for robust design
2010
This paper represents the Part II of a paper in two parts. In Part I the fundamentals of Scope Oriented Thermoeconomics have been introduced, showing a scarce potential for the cost accounting of existing plants; in this Part II the same concepts are applied to the optimization of a small set of design variables for a vapour compression chiller. The method overcomes the limit of most conventional optimization techniques, which are usually based on hermetic algorithms not enabling the energy analyst to recognize all the margins for improvement. The Scope Oriented Thermoeconomic optimization allows us to disassemble the optimization process, thus recognizing the Formation Structure of Optimal…
Retrieving Quantum Information with Active Learning
2019
Active learning is a machine learning method aiming at optimal design for model training. At variance with supervised learning, which labels all samples, active learning provides an improved model by labeling samples with maximal uncertainty according to the estimation model. Here, we propose the use of active learning for efficient quantum information retrieval, which is a crucial task in the design of quantum experiments. Meanwhile, when dealing with large data output, we employ active learning for the sake of classification with minimal cost in fidelity loss. Indeed, labeling only 5% samples, we achieve almost 90% rate estimation. The introduction of active learning methods in the data a…
Multidimensional scaling and stock location assignment in a warehouse: an application
1999
By means of an application, in the present paper, the suitability of a multivariate statistical methodology, as multidimensional scaling (MDS), to solve an optimization problem is shown. In particular, considering the stock location assignment problem in the warehouse of a supermarket chain, the solution gained by applying MDS to a set of seven variables is compared with the one obtainable by considering the usual techniques applied in this context. A wide discussion of results is reported. Copyright © 1999 John Wiley & Sons, Ltd.