765 resultados para beyond budgeting


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As the field of international business has matured, there have been shifts in the core unit of analysis. First, there was analysis at country level, using national statistics on trade and foreign direct investment (FDI). Next, the focus shifted to the multinational enterprise (MNE) and the parent’s firm specific advantages (FSAs). Eventually the MNE was analysed as a network and the subsidiary became a unit of analysis. We untangle the last fifty years of international business theory using a classification by these three units of analysis. This is the country-specific advantage (CSA) and firm-specific advantage (FSA) matrix. Will this integrative framework continue to be useful in the future? We demonstrate that this is likely as the CSA/FSA matrix permits integration of potentially useful alternative units of analysis, including the broad region of the triad. Looking forward, we develop a new framework, visualized in two matrices, to show how distance really matters and how FSAs function in international business. Key to this are the concepts of compounded distance and resource recombination barriers facing MNEs when operating across national borders.

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An overview of the work of the Isotype Institute in the Western Region of Nigeria in the 1950s.

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The article confronts some key issues raised in the literature on public participation via a series of interrogatory questions drawn from rational choice theory. These are considered in relation to the design and process of public participation opportunities in planning and wider processes of local governance at the neighbourhood scale. In doing this, the article draws on recent research that has looked in some depth at a form of community-led planning (CLP) in England. The motives and expectations of participants, the abilities of participants, as well as the conditions in which participation takes place are seen as important factors. It is contended that the issues raised by rational choice theory are pertinent to emerging efforts to engage communities. As such, the article concludes that advocates of public participation or community engagement should not be afraid of responding to the challenges posed by questions of motive and reward of participants if lasting and worthwhile participation is to be established. Indeed, questions such as 'what's in it for me?' should be regarded as legitimate, necessary and indeed standard, in order to co-devise meaningful and durable participation opportunities and appropriate institutional environments. However, it is also maintained that wider considerations and capacity questions will also need to be confronted if participation is to become embedded as part of participatory neighbourhood-scale planning.

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Following criticism that, in business and management, metaphor is largely verbal and primarily used to convey similarity, this paper explores how visual metaphors can communicate the anomalous and the paradoxical aspects of KM more concisely than words, whilst simultaneously presenting more tacit associations to stimulate creative thinking. It considers a series of 30 assessed posters that aimed to re-present six basic KM paradoxes through imagery that captures both the analogous and the anomalous. We found six categories of radial metaphors able to convey paradoxical complexity in a concise way. This has implications for organizations thinking about how to engage people with both the familiar and the strange. Copyright © 2011 John Wiley & Sons, Ltd.

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Letter identification is a critical front end of the reading process. In general, conceptualizations of the identification process have emphasized arbitrary sets of distinctive features. However, a richer view of letter processing incorporates principles from the field of type design, including an emphasis on uniformities across letters within a font. The importance of uniformities is supported by a small body of research indicating that consistency of font increases letter identification efficiency. We review design concepts and the relevant literature, with the goal of stimulating further thinking about letter processing during reading.

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As the United States became a world Power, journalist and intellectual Walter Lippmann feared that it would become its own worst enemy. During and after the Second World War, he tried to steer the country towards coherent statecraft, to define the national interest and the limits of power, and give geopolitical expression to the role of the United States as the core of an Atlantic strategic system. But in response to world war, the Truman Doctrine, and the Korean War, he became pessimistic about the country's ability to conduct strategy effectively. In the prophetic tradition, he believed that a fatal symbiosis between America's growing strength and domestic politics led it towards crisis. Though at times ahistorical, Lippmann's concept of strategy deserves attention for its dialogue between power and identity, for its questioning of “ends” as well as means, and for its focus on the danger of self-defeating behaviour.

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This paper introduces a new English Heritage (Aggregates Levy Sustainability Fund) project The Palaeolithic Rivers of South-West Britain (project no. 3847), and summarises the results of a first phase resource assessment. The goal of this ongoing project is to develop a new synthesis of the Lower and Middle Palaeolithic occupation of the south-west region, focusing upon river terrace-based archaeology and its implications for hominin landscape use. The resource assessment has reached two preliminary conclusions. Firstly that the region’s earliest Palaeolithic archaeological record is significantly richer than previously believed, and secondly that although find locations have been added in several areas which previously had very few or no finds (e.g.West Cornwall) the overall bias of finds to the south coast is maintained. The project has also revealed that the river terrace resource of South-West England offers potential for geochronological dating, landscape reconstruction, and improved contextualisation of the archaeological material. Some outreach components of the project are also summarised.