Search results for "EXCHANGE"
showing 10 items of 2035 documents
The green factor in European manufacturing: a case study of the Spanish ceramic tile industry
2014
This paper analyses how environmental issues have affected and are continuing to affect the evolution of European manufacturing industries based on the example of the Spanish Ceramic Tile Industry (SCTI).1 The Ceramic Tile Industry (CTI)2 in Europe became very competitive and innovative in the early 1990s, with the Italian and the Spanish sectors, which are cluster-based, becoming world leaders. However, since 2008, this leadership position is being eroded. We provide an in depth analysis of the SCTI focusing on the influence of new European environmental regulations. The CTI has a major impact on the environment and has been the focus of environmental regulations. We also consider the inno…
The relationship between institutions and value creation in software development models
2018
Purpose The purpose of this paper is to analyse the possibility for firms to consider institutional settings to systematically direct dispersed individual efforts of discovery and invention towards objects (products or processes) of their interest in order to enhance their value creation capacity. Design/methodology/approach The authors conduct a comparative analysis of the different institutional settings within which software products are invented and produced – closed producer-centred model, open user-centred model, and hybrid interactive producer-user model. Findings The authors draw indications regarding the possibility to design institutional settings for value creation and the poten…
Perspectives on Relevance : the Relevance Test in the Constructive Research Approach
2017
Abstract Interventionist research (IVR), such as the constructive research approach (CRA), has been suggested as a method to improve the relevance of management accounting (MA) research. Although literature identifies several perspectives on relevance, the current assessment of CRA focuses on practical relevance. Moreover, an overreliance on pragmatism in assessing CRA research in the form of CRA market tests has been criticized. This article analyses the challenges inherent in conducting and assessing CRA research, both conceptually and with a CRA case example. In order to overcome these possible CRA challenges, we suggest analyzing CRA relevance from multiple perspectives. The perspective…
Governance of Projects: Generating value by linking projects with their permanent organisation
2019
Abstract There exists little research into how value is effectively generated by temporary projects from the wider perspective of a permanent organisation. This paper investigates empirically how ‘Governance of Projects’ – the way in which a single, permanent organisation identifies, creates, and subsequently harvests value through multiple projects – occurs in four private-sector case companies. Data were collected from in-depth interviews with a wide range of employees and from internal operational documents. These data were codified and analysed as evidence of the types and intensity of links between organisational elements. The results illuminate the complex interplay of links that are …
On the evolution of e-Government: The user imperative
2003
Published version of a chapter published in Lecture Notes in Computer Science, 2739, 139-143. Also available from the publisher at: http://dx.doi.org/10.1007/10929179_25 This paper focuses the need for more research on user involvement and the investigation of stakeholders in e-Government initiatives. An investigation of existing work revealed a lack of research on those topics. As e-Government evolves and users mature, the value of their input can increase. The paper discusses the need and potential benefits of this approach. Finally, we suggest that existing stakeholder theory is investigated for adaptation into e-Government settings in order to map the complex body of interrelated stakeh…
Determining success factors in the implementation of social accounting
2020
The aim of this paper is to determine the success factors based on principal change driving forces when implementing social accounting into social companies, and by extension, gain an insight into the overall impact of social accounting, in other words the monetization of social value. It includes a quantitative analysis of the various effects involved in implementing social accounting in Social Economy companies: 1) improving relations with stakeholders; 2) the commitment of company employees; 3) an interest in comparing results with other companies that have also introduced social accounting; 4) networking with other organizations through social accounting. Twenty-seven percent of the soc…
Ecosistema emprendedor de la Universidad de València
2018
Nuestro trabajo se enmarca dentro del proceso de describir, analizar y explorar el Modelo de Incubación y Transferencia de Tecnología de la Universitat de València hacia la sociedad valenciana, con el objetivo de hallar puntos de anclaje para iniciativas, incluso de mejora de los servicios y procedimientos definidos y propuestos por la propia Universidad. La Universitat de València, en su plan estratégico 2016-2019, se define como “una universidad que fomenta la investigación, tanto básica como aplicada, y el desarrollo científico y tecnológico”. En concreto, en el apartado de transferencia, su objetivo es “poner en valor los resultados de la investigación”. Para ello ha desarrollado un eco…
The Complexity of Value and the Evaluation of Complexity: Social Use Value and Multi-criteria Analysis
2018
The “challenge of complexity” is one of the many points of convergence between the Encyclical Laudato si’ and the evolution of post-modern scientific thought. This study aims to analyze how complexity represents the essential element of the profound renewal in the scientific paradigm of the discipline of evaluation, particularly in regard to the theory of value, the categories of value, and the instruments of multi-criteria evaluation. Some contemporary theories of value propose, in fact, a complex source of value, such as surpluses of energy and of information (Ecological Economics) or as the creative and synergistic combination of three surpluses, namely energetic and non-entropic, geneal…
The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility
2017
This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.
Alternative Definitions of the Strategic Group and Explaining Value of Differences in Results
2010
The relationship between strategic groups and firm performance has been recurrently analysed for more than three decades. As can be confirmed by this work, the evidence found supports as well as refutes the significance of belonging to a specific strategic group in order to explain performance differences. Hence, in this work we have tried to review previous literature to provide a reasonable explanation to unevenness found in the empirical findings. This aim obliges us, firstly, to review previous literature taking into account alternative definitions of strategic group proposed by studies rooted in different theoretical traditions, strategic positioning approach, resource-based theory and…