Search results for "Theory"
showing 10 items of 24627 documents
A Configurational Approach to Analyze Family Governance and Family Firm Outcome Preferences
2020
This chapter follows the new research current that looks for heterogeneity between family businesses and its consequences. Through a cluster analysis, the chapter presents a taxonomy of four groups with different family government profiles, depending on the scope—number of issues considered—and the level of formalization. Alike, the research describes the different relative importance that each group attaches a to financial and non-financial performance measures, as well as to the dimensions of business and family success. The chapter analyzes a sample of 147 SME family businesses that belong to the tourism industry. All of them are closely held family businesses that range between the firs…
Differences and similaritites between corporate governance principles in Islamic banks and Conventional banks
2017
Abstract The purpose of this paper is to present the some differences and similarities between corporate governance principles in Islamic banks and conventional banks by paradigmatic diversification. Since Corporate governance in Islamic banks is a social phenomenon in Islamic societies, the paper uses social theory paradigms (functionalist, interpretive, radical humanist and radical structuralist) to compare between corporate governance in Islamic banks and conventional banks. This paper demonstrates that mainstream corporate corporate governance theories are not a law of nature but a social construct.
Corporate Governance Theories: From Micro Theories to National Systems Theories
2004
The objective of this article is to conduct a survey of the different corporate governance theories. In the first part, we present the micro theories by opposing the disciplinary view to the knowledge-based view. The second part deals with the macro or national systems theories. We separate the theories based on appropriation of the organizational rent from those attributing a dominant role to production. This survey highlights that the financial view of corporate governance is a very particular case and presents many limits.
Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus
2017
Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national accounting regulations. We explore how global standards were transposed and function in a highly specific institutional context. Based on an examination of reporting in the banking sector, we conclude that d…
Autonomous vehicle with communicative driving for pedestrian crossing: Trajectory optimization
2020
Connected and autonomous vehicles (CAV) is a key technology for this century. One of the main challenges is to define a smart interaction behavior of CAV with the other road users. The challenge is mainly raised at conflicting points where path of CAV intersects with the other users. Recent studies show interaction with humans is a big challenge. It not only requires a collision avoidance system but also more communicative behaviors of the CAV. More precisely, pedestrian needs to understand the intention of the incoming CAV whether it will cross first or not according to its speed profile. One way to overcome this issue is to design optimal trajectory control of the CAV that matches with th…
Variable Fixing for Two-Arc Sequences in Branch-Price-and-Cut Algorithms on Path-Based Models
2020
Variable fixing by reduced costs is a popular technique for accelerating the solution process of mixed-integer linear programs. For vehicle-routing problems solved by branch-price-and-cut algorithms, it is possible to fix to zero the variables associated with all routes containing at least one arc from a subset of arcs determined according to the dual solution of a linear relaxation. This is equivalent to removing these arcs from the network used to generate the routes. In this paper, we extend this technique to routes containing sequences of two arcs. Such sequences or their arcs cannot be removed directly from the network because routes traversing only one arc of a sequence might still b…
The facility location problem with capacity transfers
2020
Abstract This paper explores the concept of capacity transfer in the context of capacitated facility location problems. This is accomplished by assuming that facilities with surplus capacity/production can cooperate with those facing shortage by transferring part of that capacity/production. Such a transfer incurs a cost that nonetheless may be compensated by savings both in the installation costs and in the distribution costs. Mixed-integer mathematical programming models are proposed for the problem. A distinction is made between the case in which the triangle inequality holds for the transfer costs and the case in which it does not. We present compact models, which are enhanced with vali…
Some personal views on the current state and the future of locational analysis
1998
In this paper a group of participants of the 12th European Summer Institute which took place in Tenerife, Spain in June 1995 present their views on the state of the art and the future trends in Locational Analysis. The issues discussed include modeling aspects in discrete Location Theory, the influence of the distance function, the relation between discrete, network and continuous location, heuristic techniques, the state of technology and undesirable facility location. Some general questions are stated regarding the applicability of location models, promising research directions and the way technology affects the development of solution techniques.
‘Tool port’ to ‘landlord port’: a game theory approach to analyse gains from governance model transformation
2018
This study investigates potential port users’ surplus and terminal operators’ profits due to transforming port governance from the ‘tool port’ model to the ‘landlord port’ model. Although the landl...
The behavioral validity of dual-task driving performance in fixed and moving base driving simulators
2016
Abstract Next generation automotive hardware and user interfaces are increasingly pre-tested in driving simulators. What are the potential limitations of such simulations? We determined the relative and absolute validity of five different driving simulators at the Daimler AG by evaluating five functions of an in-vehicle system based on the guideline of the Alliance of Automobile Manufacturers (2006). The simulations were compared to on-road driving. We hypothesized that not only simulator characteristics, but also user characteristics, such as simulator sickness, gender, or age, influence behavioral validity. Even though relating simulator characteristics and user characteristics to driving…