Search results for "Case study."

Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach

2010

International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…

eParticipation:Designing and Managing Political Discussion Forums

2010

Author's version of an article published in Social Science Computer Review, 2010, 28 (4), 403-426. Also available from the publisher: http://dx.doi.org/10.1177/0894439309341626 eParticipation is the extension and transformation of participation in political deliberation and decision-making processes through information and communication technologies (ICTs). The most commonly found examples of eParticipation systems are political discussion forums. Although much of the discussion of these technologies is conducted in the eGovernment and eDemocracy literature, political discussion forums present a distinct set of design and management challenges, which relate directly to information systems c…

Teachers’ Implicit Meaning Systems and Their Implications for Pedagogical Thinking and Practice: A Case Study from Finland

2016

ABSTRACTThis qualitative case study examines teachers’ implicit meaning systems built around their core beliefs on the malleability of human qualities. Previous research has demonstrated the influence of students’ implicit theories on motivation and achievement and has presented successful interventions for students. However, research on teachers’ implicit theories and, in particular, their actualization in natural environments is lacking. The data for this study include observations and stimulated recall interviews with two Finnish teachers whose opposing implicit theories were first indicated in 2000 by Carol Dweck . The results depict how these teachers’ implicit meaning systems influenc…

A new tool to process forecast meteorological data for atmospheric pollution dispersion simulations of accident scenarios: A Sicily-based case study

2021

Emergency response plans to mitigate the severity of the accidental release of hazardous compounds in the air have become a primary concern in view of the many adverse events occurred over the years in high-risk plants. To do this, an accurate estimate of forecast meteorological data to be used in dispersion models can be very useful to respond in advance to emergency situations. In this field, FORCALM is a new tool developed to elaborate European Centre for Medium-Range Weather Forecasts data on a 3D computational domain with a high-resolution grid. FORCALM data can be used to perform predictive simulations of impacts on local and regional levels by using CALPUFF modelling system. A case s…

Entornos educativos de complicidad en el proceso del proyecto Second Round

2019

INTRODUCCIÓ. La relació que s’estableix entre estudiant i docent durant el procés de realització de la tesi doctoral sol estar molt impregnada per les línies de treball pròpies del grup de recerca al qual pertanyen. De vegades, però, es donen circumstàncies una mica particulars, vivències que converteixen aquesta relació en un camp d’experiències vinculades al diàleg que va encaixant amb les fases de la tesi. La confiança entre els dos participants es renova en cada pas de la complicitat assumida. MÈTODE. Presentem un estudi de cas d’una activitat que hem viscut conjuntament, ja que el tema de la tesi de la doctoranda (el projecte Second Round) és, precisament, una activitat d’innovació edu…

Epistemic and didactic values of the demonstrative process in different cultures: a case study in Geometry with Chinese and Italian students

2011

Metallurgical Evolutions in Hot Forging of Dual Phase Titanium Alloys: Numerical Simulation and Experiments

2015

Titanium forging has been encountering a growing interest in the scientific and industrial communities because of the distinct advantages it provides with respect to machining, in terms of both mechanical properties of the product and material waste, thus significantly reducing the Buy to Fly ratio. In the paper, a numerical FE model, based on a tri-coupled approach and able to predict the microstructural evolutions of the workpiece during the process, is developed and set up. Calculated results are compared to experiments for a few industrial case studies. The final phases distribution in the forged parts is experimentally measured and compared to the FE model output finding satisfying ove…

Tourism statistics: methodological imperatives and difficulties: the case of residential tourism in island communities

2008

Tourism statistics are one of the key sources of information for economists, public officials and tourism decision-makers. The aim of the present paper is to describe and critique the methodological difficulties encountered when approaching statistical studies in tourism. The case of hidden tourism in island communities is used to illustrate that in tourism statistics there exists a lack of clarity and convention concerning definitions, procedures, measurement and analytic approaches. The conclusions and the study implications should help tourism authorities and tourism statisticians to better define and standardise methodological and measurement approaches and practices and to more effecti…

A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study

2017

International audience; This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting sys…

What limit the research productivity of universities? A case study of a Chinese university

2019

In the era of knowledge economy, university plays an important role in the development of community. Generally, universities are responsible for three missions, i.e. teaching, research and social service. Among them, research lunes at the centre, which provides latest intellectual products for teaching on one hand, and supports social service with advanced practices on the other hand. Critical and influential as it is, after investigation we found that the research productivity of the leading research universities in China is quite stable and thus may not meet the expectation of stakeholders. To address this issue, first we conduct an unstructured interview to conclude the limiting factors …