909 resultados para Matrix of complex negotiation


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Significant changes in accounting disclosure are observed in periods of economic change such as those relating to emerging capital markets and programs of privatization. Measurement of the level of accounting disclosure should ideally be designed to capture the complexity of change in order to give insight and explanation to match the causes and consequences of change. This paper shows the added interpretive value in subdividing the disclosure checklist to reflect the requirements of national accounting regulations, the location of disclosure items in the annual report, and limitations on the availability of regulations in official translation to the local language. Defining targeted disclosure categories leads to significance testing of specific aspects of changes in accounting disclosure in the Egyptian capital market in the 1990s. Strong correlation of disclosure with the presence of majority government ownership of the company and the relative activity of share trading supports the applicability of political costs and capital need theories, respectively. The relation between International Accounting Standards (IASs) disclosure and the type of audit firm points to additional theoretical explanations, including relative familiarity with the legislation and compliance features identifiable with the emerging capital market. The approach described in this paper has the potential for enhancing understanding of the complexity of accounting change in other emerging capital markets and developing economies.

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Harmonically related components are typically heard as a unified entity with a rich timbre and a pitch corresponding to the fundamental frequency. Mistuning a component generally has four consequences: (i) the global pitch of the complex shifts in the same direction as the mistuning; (ii) the component makes a reduced contribution to global pitch; (iii) the component is heard out as a separate sound with a pure timbre; (iv) its pitch differs from that of a pure tone of equal frequency in a small but systematic way. Local interactions between neighbouring components cannot explain these effects; instead they are usually explained in terms of the global operation of a single harmonic-template mechanism. However, several observations indicate that separate mechanisms govern the selection of spectral components for perceptual fusion and for the computation of global pitch. First, an increase in mistuning causes a harmonic to be heard out before it begins to be excluded from the computation of global pitch. Second, a single even harmonic added to an odd-harmonic complex is typically more salient than its odd neighbours. Third, the mistuning of a component in frequency-shifted stimuli, or stimuli with a moderate spectral stretch, results in changes in salience and component pitch like those seen for harmonic stimuli. Fourth, the global pitch of frequency-shifted stimuli is predicted well by the weighted fit of a harmonic template, but, with the exception of the lowest component, the fusion of individual partials for shifted stimuli is best predicted by the common pattern of spectral spacing. Fifth, our sensitivity to spectral pattern is surprisingly resistant to random variations in component spacing induced by applying mistunings to several harmonics at once. These findings are evaluated in the context of an autocorrelogram model of the proposed pitch/grouping dissociation. © S. Hirzel Verlag · EAA.

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The development of strategy remains a debate for academics and a concern for practitioners. Published research has focused on producing models for strategy development and on studying how strategy is developed in organisations. The Operational Research literature has highlighted the importance of considering complexity within strategic decision making; but little has been done to link strategy development with complexity theories, despite organisations and organisational environments becoming increasingly more complex. We review the dominant streams of strategy development and complexity theories. Our theoretical investigation results in the first conceptual framework which links an established Strategic Operational Research model, the Strategy Development Process model, with complexity via Complex Adaptive Systems theory. We present preliminary findings from the use of this conceptual framework applied to a longitudinal, in-depth case study, to demonstrate the advantages of using this integrated conceptual model. Our research shows that the conceptual model proposed provides rich data and allows for a more holistic examination of the strategy development process. © 2012 Operational Research Society Ltd. All rights reserved.

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Stimuli from one family of complex motions are defined by their spiral pitch, where cardinal axes represent signed expansion and rotation. Intermediate spirals are represented by intermediate pitches. It is well established that vision contains mechanisms that sum over space and direction to detect these stimuli (Morrone et al., Nature 376 (1995) 507) and one possibility is that four cardinal mechanisms encode the entire family. We extended earlier work (Meese & Harris, Vision Research 41 (2001) 1901) using subthreshold summation of random dot kinematograms and a two-interval forced choice technique to investigate this possibility. In our main experiments, the spiral pitch of one component was fixed and that of another was varied in steps of 15° relative to the first. Regardless of whether the fixed component was aligned with cardinal axes or an intermediate spiral, summation to-coherence-threshold between the two components declined as a function of their difference in spiral pitch. Similar experiments showed that none of the following were critical design features or stimulus parameters for our results: superposition of signal dots, limited life-time dots, the presence of speed gradients, stimulus size or the number of dots. A simplex algorithm was used to fit models containing mechanisms spaced at a pitch of either 90° (cardinal model) or 45° (cardinal+model) and combined using a fourth-root summation rule. For both models, direction half-bandwidth was equated for all mechanisms and was the only free parameter. Only the cardinal+model could account for the full set of results. We conclude that the detection of complex motion in human vision requires both cardinal and spiral mechanisms with a half-bandwidth of approximately 46°. © 2002 Elsevier Science Ltd. All rights reserved.

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We measure complex amplitude of scattered wave in the far field, and justify theoretically and numerically solution of the inverse scattering problem. This allows single-shot reconstructing of dielectric function distribution during direct femtosecond laser micro-fabrication.