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1 – 10 of over 2000
Book part
Publication date: 1 November 2008

Enrico Baraldi and Torkel Strömsten

The role of management control has not received sufficient attention in the literature on value creation so far. Therefore, this paper aims to investigate the role of control in…

Abstract

The role of management control has not received sufficient attention in the literature on value creation so far. Therefore, this paper aims to investigate the role of control in value creation in industrial networks. More specifically, the aim is to examine the management and control of interfaces between key resources within and between firms, in the networks surrounding firms, when they attempt to create value. All the firms that take part in a value-creation process have both formal and informal control systems: these firms have budgets, specific routines, reward systems, and sanctioned “ways to behave.” The paper relates the Industrial Marketing and Purchasing (IMP) group's research on interaction, relationships, and networks with control literature, and presents a framework for controlling resource interfaces in a network setting. Two in-depth cases illustrate the role of control in value creation. The first case covers the development of a low-weight newspaper grade that Holmen and its paper mill Hallsta initiated. The second case examines the attempt to develop and commercialize a new, energy efficient pulping technology.

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Creating and managing superior customer value
Type: Book
ISBN: 978-1-84855-173-2

Book part
Publication date: 24 August 2011

Tommy Tsung Ying Shih

Researchers continue to seek understanding of industrialization as a state managed process. How to create and implement new industries based on advanced knowledge is on the policy…

Abstract

Researchers continue to seek understanding of industrialization as a state managed process. How to create and implement new industries based on advanced knowledge is on the policy agenda of many advanced nations. Measures that promote these developments include national capacity building in science and technology, the formation of technology transfer systems, and the establishment of industrial clusters. What these templates often overlook is an analysis of use. This chapter aims to increase the understanding of the processes that embed new solutions in structures from an industrial network perspective. The chapter describes an empirical study of high-technology industrialization in Taiwan that the researcher conducts to this end. The study shows that the Taiwanese industrial model is oversimplified and omits several important factors in the development of new industries. This study bases its findings on the notions that resource combination occurs in different time and space, the new always builds on existing resource structures, and the users are important as active participants in development processes.

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Interfirm Networks: Theory, Strategy, and Behavior
Type: Book
ISBN: 978-1-78052-024-7

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Book part
Publication date: 31 January 2024

Georg Grossmann, Alice Beale, Harkaran Singh, Ben Smith and Julie Nichols

Cultural heritage archiving is experiencing an increase in digitalisations of artefacts in the last 15 years. The reason behind this trend is a demand for providing information…

Abstract

Cultural heritage archiving is experiencing an increase in digitalisations of artefacts in the last 15 years. The reason behind this trend is a demand for providing information about the artefact in a more accessible way to the audience, for example, through online delivery or virtual reality. Other reasons might be to simplify and automate the management of artefacts. Having a ‘digital copy’ of artefacts, allows one to search an archive and plan its storage and dissemination in a comprehensive manner. With the increased digitalisation comes an increased use of artificial intelligence [AI] applications. AI can be very beneficial in classifying artefacts automatically through machine learning [ML] and natural language processing [NLP]. For example, an algorithm can identify the source and age of artefacts based on an image and can do this much faster for a large collection of photos than a human. Although AI provides many benefits, it also presents challenges: Sophisticated AI techniques require certain insights on how they work, need specialists to customise a solution, and require an existing large dataset to train an algorithm. Another challenge is that typical AI techniques are regarded as black boxes, which means they decide, but it is not obvious why a decision has been made. This chapter describes a project in collaboration with the South Australian Museum [SAM] on the application of AI to extract material lists from a description of artefacts. A large dataset to train an algorithm did not exist, and hence, a customised approach was required. The outcome of the project was the application of NLP in combination with easy-to-customise rules that can be applied by non-IT specialists. The resulting prototype achieved the extraction of materials from a large list of artefacts within seconds and a flexible solution that can be applied on other collections in the future.

Details

Data Curation and Information Systems Design from Australasia: Implications for Cataloguing of Vernacular Knowledge in Galleries, Libraries, Archives, and Museums
Type: Book
ISBN: 978-1-80455-615-3

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Book part
Publication date: 6 February 2013

Ferdinando Pennarola and Leonardo Caporarello

The purpose of this chapter is to illustrate and discuss an exploratory research about an educational innovation project to be introduced in a higher education institution. The…

Abstract

The purpose of this chapter is to illustrate and discuss an exploratory research about an educational innovation project to be introduced in a higher education institution. The background of the initiative belongs to the rolling upgrades of information and communication technology infrastructures and services on modern university campuses. The chapter discusses the benefits of the decoupling Classroom Replay system, i.e., a classroom technology that records lectures and makes them available on dedicated online channels as video files or audio podcast. The chapter argues that learners will benefit from the service if a social tagging system is offered, such that users can quickly browse the files and create their own learning path through the recorded material.

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Increasing Student Engagement and Retention Using Classroom Technologies: Classroom Response Systems and Mediated Discourse Technologies
Type: Book
ISBN: 978-1-78190-512-8

Book part
Publication date: 21 July 2004

Mohamed E Bayou and Alan Reinstein

Since quality cannot be manufactured or tested into a product but must be designed in, effective product design is a prerequisite for effective manufacturing. However, the concept…

Abstract

Since quality cannot be manufactured or tested into a product but must be designed in, effective product design is a prerequisite for effective manufacturing. However, the concept of effective product design involves a number of complexities. First, product design often overlaps with such design types as engineering design, industrial design and assembly design. Second, while costs are key variables in product design, costing issues often arise that add more complexities to this concept.

The management accounting literature provides activity-based costing (ABC) and target costing techniques to assist product design teams. However, when applied to product design these techniques are often flawed. First, the product “user” and “consumer” are not identical as often assumed in target costing projects, and instead of activities driving up the costs, managers may use budgeted costs to create activities to augment their managerial power by bigger budgets and to protect their subordinates from being laid off. Second, each of the two techniques has a limited costing focus, activity-based costing (ABC) focusing on indirect costs and target costing on unit-level costs. Third, neither technique accounts for resource interactions and cost associations.

This paper applies the new method of associative costing (Bayou & Reinstein, 2000) that does not contain these limitations. To simplify the intricate procedures of this method, the paper outlines and illustrates nine steps and applies them to a hypothetical scenario, a design of a laptop computer intended for the college-student market. This method uses the well-known statistical techniques of clustering, Full Factorial design and analysis-of-variance. It concludes that in product design programs, the design team may need to make tradeoff decisions on a continuum beginning with the design-to-cost point and ending at the cost-to-design extreme, as when the best perceived design and the acceptable cost level of this design are incongruent.

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Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Content available
Book part
Publication date: 31 January 2024

Abstract

Details

Data Curation and Information Systems Design from Australasia: Implications for Cataloguing of Vernacular Knowledge in Galleries, Libraries, Archives, and Museums
Type: Book
ISBN: 978-1-80455-615-3

Book part
Publication date: 7 August 2013

Sujata Patel

This chapter shifts contemporary debates on Eurocentrism from its focus on European social theory to an analysis of its moorings in non-Atlantic sociological traditions and…

Abstract

This chapter shifts contemporary debates on Eurocentrism from its focus on European social theory to an analysis of its moorings in non-Atlantic sociological traditions and especially those within ex-colonial countries. It discusses the sociological/anthropological visions of two first generation sociologists/anthropologists from India, G. S. Ghurye (1893–1983) and D. P. Mukerji (1894–1961), within Orientalist-Eurocentric positions and explores how these are reinvented in the work of contemporary sociologist T. N. Madan (1933–). It suggests that colonial processes and its institutions together with “derivative” nationalist ideas have played and continue to play important mediatory role in organizing these Orientalist-Eurocentric visions.

The chapter presents three sets of arguments. First it suggests that in order to understand postcolonialism it is imperative to lay out the organic links between Orientalism and Eurocentrism. Eurocentrism and its mirror Orientalism mediated to frame social science language in terms of the binaries of universal (the West) and particular (the East). The particular was represented in India through the discipline of anthropology. The latter studied “traditions” through the themes of religion, caste, and family and kinship. When sociology emerged as a discipline in India in the early twentieth century, it continued to use the language organized by anthropology to analyze the particular cultural traditions of the country. Second, I suggest that these binaries also framed nationalist thought and the latter mediated in framing the sociological ideas of G. S. Ghurye and D. P. Mukerji which were embedded in Eurocentric-Orientalist principles. Third, I analyze the ideas of the contemporary social theorist T. N. Madan to indicate how his perspective continues to derive its positions from Orientalist-Eurocentric positions and ignores an engagement with critics who have questioned Orientalist Eurocentrism. Disregarding these arguments implies the legitimation of the latter perspective derived from the disciplines of sociology/anthropology.

The chapter contends that a decolonized critique of colonial social science has existed in other regions of the world including India, and that this perspective needs to be retrieved by social theorists to reformulate the sociological discourse as a study of modern India. It also suggests that contemporary analysis of Eurocentrism needs to move out from within the circuits of knowledge defined by received colonial geopolitical enclaves in order to assess the way production, distribution, and consumption of Orientalist-Eurocentric perspectives have organized sociological traditions across the world including the Global South.

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Decentering Social Theory
Type: Book
ISBN: 978-1-78190-727-6

Abstract

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Silicon Valley North
Type: Book
ISBN: 978-0-08044-457-4

Book part
Publication date: 26 March 2020

Dean Bowman

This chapter seeks to reassess the film GoldenEye (Campbell, 1995), and its highly successful (Impellizeri, 2010) videogame adaptation GoldenEye 007 (Rare, 1997), in light of the…

Abstract

This chapter seeks to reassess the film GoldenEye (Campbell, 1995), and its highly successful (Impellizeri, 2010) videogame adaptation GoldenEye 007 (Rare, 1997), in light of the concept of the Hegemony of Play (Fron, Fullerton, Morie, & Pearce, 2007), which seeks to critique the dominance of the hypermasculine ‘gamer’ identity in videogame culture (a persona GoldenEye anticipates in its problematic character Boris Grishenko).

Since the gamer is bound up in the very technological materiality of videogames as a medium and an industry (Dyer-Witheford & de Peuter, 2009), central to this discussion is the significant yet highly ambivalent role technology continues to play in the Bond films, both extending and threatening (Leach, 2015; Nitins, 2010) Bond’s natural male skill and intuition (McGowan, 2010). Indeed, GoldenEye is a particularly salient study since many suggest Brosnan to be the most technologically adept (or dependent) of the Bonds (Rositzka, 2015; Willis, 2003), and I will argue that the film and game together explore just what happens when Bond’s implacable force meets the immutable technological object, providing a fascinating lens through which to read the larger technocultural shifts embodied in the transition to the immaterial economies of cognitive capitalism (Hardt & Negri, 2001) and their potential to disrupt traditional, patriarchal gender configurations (Haraway, 1991; Hayles, 2005; Plant, 1998; Wajcman, 2004).

Core to this is a critical reading of the game’s popular multiplayer mode, where exploration of whether technology can be understood to potentially level the gender playing field (Jones, 2015) or whether the fact that such technology is always already encoded as masculine (Chess, 2017) ultimately undercuts this ambition.

Details

From Blofeld to Moneypenny: Gender in James Bond
Type: Book
ISBN: 978-1-83867-163-1

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1 – 10 of over 2000