Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression

Innovation strategies in the presence of technology markets: evidence from spanish innovative firms

The development of markets for technology has eased the acquisition of technology and reshaped the innovation strategies of firms that we classify as producers of innovations or as imitators. Innovative activities of firms include research, acquisition of technology and downstream activities. Within an industry, firms producing innovations tend to conduct more research and downstream activities than those imitating innovations. Acquisition of technology is equally important for both. To implement innovation strategies, firms producing innovations require both the capability to scan the external environment for technology and the capability to integrate new technology. Firms producing innovations require both, while firms imitating innovations require scan capabilities only

Innovation typology in tourism

Innovation is a research topic with a broad tradition. However, learning processes, from which innovations emerge, and the dynamics of change and development have traditionally been studied in relation with the manufacturing sector. Moreover, the objects of study have been usually process and tangible product innovations. Although recently researchers have focused their attention in other sectors, more research on service innovation should be carried out. Furthermore, regarding innovation in tourism, there is a need to adapt generic theories to the tourism sector and to contribute with new ideas. In order to find out, which are the origins of innovation processes, it is necessary to look into two fundamental subjects that are inherent to innovation, which are learning and interaction. Both are closely related. The first appears to be an intrinsic condition of individuals. Moreover, it can also be identified in organizations. Thus, learning allows individuals as well as organizations to develop. However, learning and development is not possible without taking the environment into account. Hence, it is necessary that interactions take place between individuals, groups of individuals, organizations, etc. Furthermore, the concept of interaction implies the transfer of knowledge, which is the basis for innovations. The purposes of this master thesis are to study in detail several of these topics and to develop a conceptual framework for the research on innovation in tourism

Une Innovation didactique basée sur les nanotechnologies au lycée: quels effets sur la dynamique professionnelle des enseignants?

Une nouvelle stratégie éducative a associé durant trois ans (2006-2009), au sein d’un lycée toulousain, enseignants du secondaire et chercheurs en sciences (CNRS-LAAS) et sciences humaines (ERT 64-GRIDIFE). Dans une classe de Terminale Scientifique, elle permet de combiner enseignement scientifique (mathématiques, physique-chimie, Sciences de la Vie et de la Terre) et enseignement aux « humanités » (philosophie, histoire-géographie-Éducation Civique, Juridique et Sociale (ECJS), anglais). Cette ingénierie d’éducation citoyenne des sciences repose sur l’enseignement des nanotechnologies. Ces dernières touchent de nombreux secteurs d’application et sont appelées à connaître un fort développement dans la société, engendrant de ce fait, de nombreux bouleversements en matière de développements économiques et industriels mais aussi de questionnements sur les relations entre sciences, technologies et société1. L’ingénierie d’éducation citoyenne aux sciences met l’accent sur la complémentarité entre formation scientifique et éthique pour éduquer les futurs citoyens à faire face à l’incertitude liée aux technosciences et leur impact sur la société (Désautels, 2002 ; Bensaude-Vincent, 2009)

Une Aide personnalisée pour le langage à l'école maternelle française: entre innovation et formation continue

De recentes directives ministerielles francaises (BO n° 25, 2008) ont impose aux enseignants de l'ecole primaire de consacrer deux heures par semaine de leur temps de travail a une Aide Personnalisee aux Eleves (APE). Au-dela des enjeux politiques et des tensions legitimes, s'est pose la question du contenu et de la pertinence de ces temps d'APE alors qu'aucun temps de formation supplementaire n'a ete prevu par le ministere. A l'ecole maternelle, l'objectif prioritaire etant la maitrise de la langue des eleves de trois a six ans, les APE peuvent theoriquement etre l'occasion pour les enseignants de mettre en place des situations d'interactions langagieres individualisees, ce qui est difficilement realisable avec le groupe classe. Neanmoins, reste la question de la conception et du contenu de ces temps d’echanges qui impliquent necessairement une reflexion sur les processus d’apprentissage du langage oral

The effects of information and communication technologies on the banking sector and the payments system

This dissertation studies the effects of Information and Communication Technologies (ICT) on the banking sector and the payments system. It provides insight into how technology-induced changes occur, by exploring both the nature and scope of main technology innovations and evidencing their economic implications for banks and payment systems. Some parts in the dissertation are descriptive. They summarise the main technological developments in the field of finance and link them to economic policies. These parts are complemented with sections of the study that focus on assessing the extent of technology application to banking and payment activities. Finally, it includes also some work which borrows from the economic literature on banking. The need for an interdisciplinary approach arises from the complexity of the topic and the rapid path of change to which it is subject. The first chapter provides an overview of the influence of developments in ICT on the evolution of financial services and international capital flows. We include main indicators and discuss innovation in the financial sector, exchange rates and international capital flows. The chapter concludes with impact analysis and policy options regarding the international financial architecture, some monetary policy issues and the role of international institutions. The second chapter is a technology assessment study that focuses on the relationship between technology and money. The application of technology to payments systems is transforming the way we use money and, in some instances, is blurring the definition of what constitutes money. This chapter surveys the developments in electronic forms of payment and their relationship to the banking system. It also analyses the challenges posed by electronic money for regulators and policy makers, and in particular the opportunities created by two simultaneous processes: the Economic and Monetary Union and the increasing use of electronic payment instruments. The third chapter deals with the implications of developments in ICT on relationship banking. The financial intermediation literature explains relationship banking as a type of financial intermediation characterised by proprietary information and multiple interactions with customers. This form of banking is important for the financing of small and medium-sized enterprises. We discuss the effects of ICT on the banking sector as a whole and then apply these developments to the case of relationship banking. The fourth chapter is an empirical study of the effects of technology on the banking business, using a sample of data from the Spanish banking industry. The design of the study is based on some of the events described in the previous chapters, and also draws from the economic literature on banking. The study shows that developments in information management have differential effects on wholesale and retail banking activities. Finally, the last chapter is a technology assessment study on electronic payments systems in Spain and the European Union. It contains an analysis of existing payment systems and ongoing or planned initiatives in Spain. It forms part of a broader project comprising a series of country-specific analyses covering ten European countries. The main issues raised across the countries serve as the starting point to discuss implications of the development of electronic money for regulation and policies, and in particular, for monetary-policy making.

Essays on innovation in manufacturing environments: strategy and production

La present tesi doctoral és un recull de cinc articles científics que analitzen l'ús d'innovacions dins l'àmbit manufacturer. Entenent el concepte innovació en un sentit ampli, no només tecnològic. La tesi està estructurada en dos grans apartats, estratègia i producció. En el primer dels apartats, s'inclouen tres treballs. El primer treball és un anàlisi de quines són les principals barreres percebudes per les empreses en la cooperació en R&D. Els altres dos treballs són estudis empírics del comportament estratègic de les empreses que pertanyen al sector tèxtil i confecció. Respecte al segon gran apartat, producció, es presenten dos treballs. El primer treball, presenta per primer cop a Espanya dades detallades sobre l'ús d'innovacions tecnològiques dins l'àmbit manufacturer així com analitza el seu impacte en els resultats de l'empresa. Finalment, l'últim dels treballs estudia la relació entre l'ús d'innovacions organitzatives i la implantació de diferents nivells de qualitat dins l'empresa.

Innovation, entrepreneurship and outsourcing: essays on the use of knowledge in business environments

Innovació, emprenedoria i subcontractació són els pilars temàtics de la present tesi doctoral. L'ús del coneixement per part de les empreses representa l'element comú d'aquestes temàtiques. Les evidències empíriques provenen principalment del món empresarial, però es complementen amb les del món acadèmic com a principal proveïdor de coneixement a la societat actual, la finalitat de la qual és crear riquesa i benestar socioeconòmic. L'objectiu principal d'aquesta tesi doctoral és contribuir a les diferents àrees de recerca. La primera, gestió de la innovació, més concretament innovació organitzativa, reflexionant sobre la seva importància i monitorització a través d'enquestes. Tot seguit, un exemple d'innovació organitzativa -treball en equip- s'analitza en profunditat, així com també els seus determinants. La segona, analitza el procés de transició d'una universitat tradicional cap a una universitat emprenedora, començant per la fase de disseny fins a l'actualitat contemplant la seva funcionalitat i eficiència en el marc de les institucions públiques de recerca d'Europa. I la tercera, descriu les barreres que les empreses han de fer front a l'hora de cooperar, en general, i amb universitats, en particular. La mateixa mostra d'empreses gasela també serveix per analitzar la decisió de fer-o-comprar. El resum d'aquests resultats, les conclusions, així com les futures línies de recerca finalitzen el treball.