Search results for "Strategic"
showing 10 items of 847 documents
Evaluating a hierarchical approach to landscape-level harvest scheduling
2018
Forest planning at the landscape level has the potential to become a large intractable problem. In Finland, Metsähallitus (the state enterprise that manages federally owned land) creates strategic plans to determine the appropriate harvest level. While these plans are feasible, they are not implementable in practice as the harvests are scattered temporally and spatially. Requiring that harvests be organized both temporally and spatially for practical implementation can result in an intractable problem. Through a hierarchical approach, the problem can be organized into steps in which the intractable problem is broken down into smaller easily solvable parts. As an approximation technique, th…
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing 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 cost management 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 t…
Governing Complex Strategic Networks: Emergence Versus Enabling Effects
2017
In today’s knowledge-based economy, the sources of competitive advantage increasingly lie in webs of relationships between a variety of firms and organizations that, over time, lead to the emergence of strategic networks. As the performances of both the network actors and the whole network are strictly linked with the coordination and governance of network actors and their activities, this study aims to shed light on the ways in which the processes of network coordination and governance take place. Strategic networks are here viewed as complex adaptive systems, and the twin nature of the processes of strategic network coordination and governance is examined. On one hand, I underscore the em…
Strategic Processing of Chinese Young English Language Learners in an International Standardized English Language Test
2018
Strategic competence is acknowledged to be able to explain variations in language test performance. Research with adult language test-takers has shown that strategic competence has dual components: strategic knowledge and strategic processing. Of the two components, strategic processing, which is state-like, unstable, and tends to fluctuate from contexts to contexts, is more closely related to language test performance. To date, none of the existing studies investigates strategic processing with children English language learners (ELLs) and explores the relationship between strategic processing in all the four skills of language learning and the test performance. Addressing these gaps, the …
Ethically Researching Local Impacts of Environmental Change without Travel
2021
Responses to the COVID-19 pandemic, which began in 2020, included local and international travel restrictions alongside limits on face-to-face gatherings. These measures impinged on participatory research examining local impacts of environmental change. In response, many researchers adopted techniques that could be implemented without travel. This article explores some of the consequent research ethics issues.
Are there positive lessons for Italy's NHS resulting from the Covid-19 pandemic?
2020
The authors evaluate the importance of prevention measures and health care from their own experience and briefly analyse the factors that may have contributed to the rapid spread of Covid-19 in Italy, and hope this will feed into appropriate and new and improved health policies.
Hacia la ley europea del clima: las evaluaciones científicas y el futuro papel de las respuestas jurídicas de los estados miembros
2021
Los problemas climáticos son temas persistentes y omnipresentes dentro de las políticas y legislaciones contemporáneas, que exigen un enfoque interdisciplinario para promover soluciones jurídicas adecuadas para la complejidad del tema. Paradójicamente, las propagandas negacionistas, lejos de bloquear las acciones climáticas, las han propiciado, lo que ha llevado al establecimiento de un organismo científico super partes que reconociese las cuestiones climáticas a través de informes científicos avanzados: el Grupo Intergubernamental de Expertos sobre el Cambio Climático de la ONU (IPCC). Desde entonces, muchos países han usado los hallazgos del IPCC como base científica para desarrollar polí…
LATIN AMERICA AND ABYA YALA IN TEACHING SPANISH HISTORY: THE "DISCOVERY", THE CONQUEST AND CONTROVERSIES OF THE BLACK LEGEND
2019
RESUMO O trabalho explicita as representações contemporâneas da História da América no ensino de História na Espanha. Explicita e problematiza as configurações textuais e iconográficas que pretendem ensinar uma história do “descobrimento”, da conquista e da colonização da América. Usou-se a metodologia da pesquisa bibliográfica e de campo, com técnica de fichamento e observações analíticas de obras historiográficas contemporâneas, livros didáticos e lugares de memória (museus e monumentos históricos). Em relação aos manuais didáticos, foram selecionados e analisados 18 livros de ensino de História editados por seis editoras no período de 2000 a 2015. Analisou-se a história do “descobrimento…
The activity-based costing method developments: state-of-the art and case study
2008
International audience; This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European …
Tap water consumers differ from non-consumers in chlorine flavor acceptability but not sensitivity
2010
International audience; Unpleasant taste and especially chlorine flavor is one of the most common reasons advocated for choosing tap water alternatives as drinking water. As a consequence, the putative link between sensitivity to chlorine flavor and tap water consumption is an issue in drinking water habits studies. In the present study, we set out to examine such a link following a strategy in which we measured chlorine flavor perception at threshold and supra-threshold level for two groups of participants selected on their drinking water consumption habits. The first group included exclusive tap water consumers and the second group included exclusive bottled water consumers. In a first ex…