The role of causal links in performance measurement models

Abstract Purpose: Several well-known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the realworld applications, shows few reliable statistical associations. This paper provides a discussion on the"problematic" of causality in a performance measurement setting. Design/methodology/approach: This is a conceptual study based on an analysis and synthesis of the literature from managerial accounting, organizational theory, strategic management and social scientific causal modelling. Findings: The analysis indicates that dynamic, complex and uncertain environments may challenge any reliance upon valid causal models. Due to cognitive limitations and judgmental biases, managers may fail to trace correct cause-and-effect understanding of the value creation in their organizations. However, even lacking this validity, causal models can support strategic learning and perform as organizational guides if they are able to mobilize managerial action. Research limitations/implications: Future research should highlight the characteristics necessary for elaboration of convincing and appealing causal models and the social process of their construction. Practical implications: Managers of organizations using causal models should be clear on the purposes of their particular models and their limitations. In particular, difficulties are observed in specifying detailed cause and effect relations and their potential for communicating and directing attention. They should therefore construct their models to suit the particular purpose envisaged. Originality/value: This paper provides an interdisciplinary and holistic view on the issue of causality in managerial accounting models.

Strong surjectivity of maps from 2-complexes into the 2-sphere

Given a model 2-complex K(P) of a group presentation P, we associate to it an integer matrix Delta(P) and we prove that a cellular map f : K(P) -> S(2) is root free (is not strongly surjective) if and only if the diophantine linear system Delta(P) Y = (deg) over right arrow (f) has an integer solution, here (deg) over right arrow (f) is the so-called vector-degree of f

Fixed point theorems of upper semicontinuous multivalued mappings with applications in hyperconvex metric spaces

In the present paper, we establish two fixed point theorems for upper semicontinuous multivalued mappings in hyperconvex metric spaces and apply these to study coincidence point problems and minimax problems. (C) 2002 Elsevier Science (USA). All rights reserved.

Branching processes and computational collapse of discretized unimodal mappings

In computer simulations of smooth dynamical systems, the original phase space is replaced by machine arithmetic, which is a finite set. The resulting spatially discretized dynamical systems do not inherit all functional properties of the original systems, such as surjectivity and existence of absolutely continuous invariant measures. This can lead to computational collapse to fixed points or short cycles. The paper studies loss of such properties in spatial discretizations of dynamical systems induced by unimodal mappings of the unit interval. The problem reduces to studying set-valued negative semitrajectories of the discretized system. As the grid is refined, the asymptotic behavior of the cardinality structure of the semitrajectories follows probabilistic laws corresponding to a branching process. The transition probabilities of this process are explicitly calculated. These results are illustrated by the example of the discretized logistic mapping.

Quasiconformal mappings and inequalities involving special functions

This PhD thesis in Mathematics belongs to the field of Geometric Function Theory. The thesis consists of four original papers. The topic studied deals with quasiconformal mappings and their distortion theory in Euclidean n-dimensional spaces. This theory has its roots in the pioneering papers of F. W. Gehring and J. Väisälä published in the early 1960’s and it has been studied by many mathematicians thereafter. In the first paper we refine the known bounds for the so-called Mori constant and also estimate the distortion in the hyperbolic metric. The second paper deals with radial functions which are simple examples of quasiconformal mappings. These radial functions lead us to the study of the so-called p-angular distance which has been studied recently e.g. by L. Maligranda and S. Dragomir. In the third paper we study a class of functions of a real variable studied by P. Lindqvist in an influential paper. This leads one to study parametrized analogues of classical trigonometric and hyperbolic functions which for the parameter value p = 2 coincide with the classical functions. Gaussian hypergeometric functions have an important role in the study of these special functions. Several new inequalities and identities involving p-analogues of these functions are also given. In the fourth paper we study the generalized complete elliptic integrals, modular functions and some related functions. We find the upper and lower bounds of these functions, and those bounds are given in a simple form. This theory has a long history which goes back two centuries and includes names such as A. M. Legendre, C. Jacobi, C. F. Gauss. Modular functions also occur in the study of quasiconformal mappings. Conformal invariants, such as the modulus of a curve family, are often applied in quasiconformal mapping theory. The invariants can be sometimes expressed in terms of special conformal mappings. This fact explains why special functions often occur in this theory.

C(0) and bi-Lipschitz K-equivalence of mappings

In this paper we investigate the classification of mappings up to K-equivalence. We give several results of this type. We study semialgebraic deformations up to semialgebraic C(0) K-equivalence and bi-Lipschitz K-equivalence. We give an algebraic criterion for bi-Lipschitz K-triviality in terms of semi-integral closure (Theorem 3.5). We also give a new proof of a result of Nishimura: we show that two germs of smooth mappings f, g : R(n) -> R(n), finitely determined with respect to K-equivalence are C(0)-K-equivalent if and only if they have the same degree in absolute value.

UNIFORM APPROXIMATION ON IDEALS OF MULTILINEAR MAPPINGS

For each ideal of multilinear mappings M we explicitly construct a corresponding ideal (a)M such that multilinear forms in (a)M are exactly those which can be approximated, in the uniform norm, by multilinear forms in M. This construction is then applied to finite type, compact, weakly compact and absolutely summing multilinear mappings. It is also proved that the correspondence M bar right arrow (a)M. IS Aron-Berner stability preserving.

A rescaling of the phase space for Hamiltonian map: Applications on the Kepler map and mappings with diverging angles in the limit of vanishing action

A rescale of the phase space for a family of two-dimensional, nonlinear Hamiltonian mappings was made by using the location of the first invariant Kolmogorov-Arnold-Moser (KAM) curve. Average properties of the phase space are shown to be scaling invariant and with different scaling times. Specific values of the control parameters are used to recover the Kepler map and the mapping that describes a particle in a wave packet for the relativistic motion. The phase space observed shows a large chaotic sea surrounding periodic islands and limited by a set of invariant KAM curves whose position of the first of them depends on the control parameters. The transition from local to global chaos is used to estimate the position of the first invariant KAM curve, leading us to confirm that the chaotic sea is scaling invariant. The different scaling times are shown to be dependent on the initial conditions. The universality classes for the Kepler map and mappings with diverging angles in the limit of vanishing action are defined. © 2013 Published by Elsevier Inc. All rights reserved.

Regularity at infinity of real mappings and a Morse-Sard theorem

We prove a new Morse-Sard-type theorem for the asymptotic critical values of semi-algebraic mappings and a new fibration theorem at infinity for C-2 mappings. We show the equivalence of three different types of regularity conditions which have been used in the literature in order to control the asymptotic behaviour of mappings. The central role of our picture is played by the p-regularity and its bridge toward the rho-regularity which implies topological triviality at infinity.

Dimension Distortion by Sobolev Mappings in Foliated Metric Spaces

We quantify the extent to which a supercritical Sobolev mapping can increase the dimension of subsets of its domain, in the setting of metric measure spaces supporting a Poincaré inequality. We show that the set of mappings that distort the dimensions of sets by the maximum possible amount is a prevalent subset of the relevant function space. For foliations of a metric space X defined by a David–Semmes regular mapping Π : X → W, we quantitatively estimate, in terms of Hausdorff dimension in W, the size of the set of leaves of the foliation that are mapped onto sets of higher dimension. We discuss key examples of such foliations, including foliations of the Heisenberg group by left and right cosets of horizontal subgroups.

Sets, sequences, and mappings: the basic concepts of analysis

Mode of access: Internet.

On the sense preserving mappings in the Helm topology in the plane

∗Research supported by the grant No. GAUK 186/96 of Charles University.