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Auditor ◽  
2015 ◽  
Vol 1 (11) ◽  
pp. 18-29 ◽  
Author(s):  
Булыга ◽  
R. Bulyga

Th e article contains a review of modern concepts of how to compile an organization’s complex public reports. It focuses on the leading Russian scientifi c school in this area. Th e author provides the review of the recent publications of the scientists belonging to this school; presents the scheme of such category as business as a triad of capital, transaction and performance results; off ers a schematic structure of the notion “intellectual capital of business”.

2016 ◽  
Vol 17 (3) ◽  
pp. 530-552 ◽  
Author(s):  
Vincenzo Scafarto ◽  
Federica Ricci ◽  
Francesco Scafarto

Purpose – The purpose of this paper is to investigate the relationship between intellectual capital (IC), categorized in terms of four sub-constructs – namely, human capital (HC), relational capital (RC), innovation capital (InnC) and process capital (PrC) – and business performance in the agribusiness industry. Design/methodology/approach – Based on a sample of international agribusiness companies observed over a five-year period, this paper uses correlation and multiple regression analysis to test for the existence of a positive relationship between each IC component and conventional business performance metrics. Findings – The empirical results support the hypotheses that RC and PrC have a positive impact on corporate performance. Counter to the expectations, InnC by itself is negatively associated with performance. Results also failed to confirm the hypothesis that HC directly and positively affects performance. However HC positively moderates the relation between InnC and performance, which suggests that firms that heavily invest in HC are better placed to gain returns from their research and development (R & D) investments. Originality/value – This study expands the existing research on the link between IC and performance by adding fresh evidence from a highly knowledge-intensive sector which has been under-researched thus far. It may also contribute to the specific literature on R & D and performance as it uncovers that the value-generating effect associated with R & D investments is contingent on the levels of HC.


2011 ◽  
Vol 2011 ◽  
pp. 1-6
Author(s):  
Arthur James Swart

MOSFET devices have developed significantly over the past few years to become the number one choice for high-power applications in power electronics and electronic communication. Commercially available devices (such as the IXYS RF manufactured) now operate into the VHF range with output RF powers of up to 300 W. They are optimized for linear operation and suitable for broadcast and communication applications. This paper presents the heat transfer out of an IXZ210N50L MOSFET which is sandwiched between two identical heatsinks. The results reveal a linear decrease in heat flowing away from the top of the MOSFET when compared to the bottom of the MOSFET for each step increase of drain current. Two graphs (representing the top and bottom heatsinks connected to the MOSFET device) contrast the temperature rise for the Bisink technique when the drain current through the IXZ210N50L MOSFET is kept constant at 5 A. The Bisink technique has the advantages of lower on-state resistances and higher output powers when compared to the traditional mounting using only one heatsink, resulting in improved reliability and performance. Results further reveal that the ambient temperature must be measured in the vicinity of the heatsink.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carol Y.Y. Lin ◽  
Leif Edvinsson

PurposeThe threefold purpose of this paper is to reflect on the evolution and transformation of the Journal of Intellectual Capital (JIC) over the past 20 years, to project its future research directions, and, finally, to propose an IC ecosystem.Design/methodology/approachWe adopted a combination of a narrative and a systematic review of 700 JIC papers appearing in the journal in its entirety, from Volume 1 (2000) to Volume 20 (2019). The categorization of topics is based on the frequency of keywords in the titles of the papers.FindingsScholars have proposed four stages of intellectual capital (IC) research: definition/awareness, measurement/management, implementation/strategy, and ecosystem. Over the past 20 years, a total of 16 special issues were published in the journal. The five topics with the highest paper counts in descending order are country-specific studies, concept papers, reporting and disclosure, measurement and performance. Four issues require the researcher’s special attention: theoretical development, IC research methodology, national intellectual capital, and data collection. An IC ecosystem is proposed to invite discussion and refinement. For future research, ecosystem-oriented and interdisciplinary research are suggested. Research design aimed at achieving Sustainable Development Goals are encouraged.Research limitations/implicationsIntellectual capital research has implications for four major types of stakeholders, namely academia, government agencies, practitioners, and top management team of organizations. The major limitation of this research is that this review of twenty years of intellectual capital research is limited exclusively to the papers published in the JIC; IC papers published in relevant journals or conferences were not included.Originality/valueThis paper presents a comprehensive review of the articles published in the first 20 volumes of the JIC. The field of intellectual capital has evolved from the social construction of IC knowledge to IC knowledge diffusion and inheritance. Hopefully, a fully developed IC ecosystem will eventually emerge. IC researchers can position themselves in the IC research continuum and devise distinctive pathways to enhance their contributions to the transformation of IC research.


2017 ◽  
Vol 16 (2) ◽  
pp. 61-76 ◽  
Author(s):  
Anaïs Thibault Landry ◽  
Marylène Gagné ◽  
Jacques Forest ◽  
Sylvie Guerrero ◽  
Michel Séguin ◽  
...  

Abstract. To this day, researchers are debating the adequacy of using financial incentives to bolster performance in work settings. Our goal was to contribute to current understanding by considering the moderating role of distributive justice in the relation between financial incentives, motivation, and performance. Based on self-determination theory, we hypothesized that when bonuses are fairly distributed, using financial incentives makes employees feel more competent and autonomous, which in turn fosters greater autonomous motivation and lower controlled motivation, and better work performance. Results from path analyses in three samples supported our hypotheses, suggesting that the effect of financial incentives is contextual, and that compensation plans using financial incentives and bonuses can be effective when properly managed.


2020 ◽  
Vol 16 (5) ◽  
pp. 685-707 ◽  
Author(s):  
Amna Batool ◽  
Farid Menaa ◽  
Bushra Uzair ◽  
Barkat Ali Khan ◽  
Bouzid Menaa

: The pace at which nanotheranostic technology for human disease is evolving has accelerated exponentially over the past five years. Nanotechnology is committed to utilizing the intrinsic properties of materials and structures at submicroscopic-scale measures. Indeed, there is generally a profound influence of reducing physical dimensions of particulates and devices on their physico-chemical characteristics, biological properties, and performance. The exploration of nature’s components to work effectively as nanoscaffolds or nanodevices represents a tremendous and growing interest in medicine for various applications (e.g., biosensing, tunable control and targeted drug release, tissue engineering). Several nanotheranostic approaches (i.e., diagnostic plus therapeutic using nanoscale) conferring unique features are constantly progressing and overcoming all the limitations of conventional medicines including specificity, efficacy, solubility, sensitivity, biodegradability, biocompatibility, stability, interactions at subcellular levels. : This review introduces two major aspects of nanotechnology as an innovative and challenging theranostic strategy or solution: (i) the most intriguing (bare and functionalized) nanomaterials with their respective advantages and drawbacks; (ii) the current and promising multifunctional “smart” nanodevices.


2017 ◽  
Vol 7 (2) ◽  
pp. 7-25
Author(s):  
Karolina Diallo

Pupil with Obsessive-Compulsive Disorder. Over the past twenty years childhood OCD has received more attention than any other anxiety disorder that occurs in the childhood. The increasing interest and research in this area have led to increasing number of diagnoses of OCD in children and adolescents, which affects both specialists and teachers. Depending on the severity of symptoms OCD has a detrimental effect upon child's school performance, which can lead almost to the impossibility to concentrate on school and associated duties. This article is devoted to the obsessive-compulsive disorder and its specifics in children, focusing on the impact of this disorder on behaviour, experience and performance of the child in the school environment. It mentions how important is the role of the teacher in whose class the pupil with this diagnosis is and it points out that it is necessary to increase teachers' competence to identify children with OCD symptoms, to take the disease into the account, to adapt the course of teaching and to introduce such measures that could help children reduce the anxiety and maintain (or increase) the school performance within and in accordance with the school regulations and curriculum.


2021 ◽  
Vol 11 (1) ◽  
pp. 81
Author(s):  
Kristina C. Backer ◽  
Heather Bortfeld

A debate over the past decade has focused on the so-called bilingual advantage—the idea that bilingual and multilingual individuals have enhanced domain-general executive functions, relative to monolinguals, due to competition-induced monitoring of both processing and representation from the task-irrelevant language(s). In this commentary, we consider a recent study by Pot, Keijzer, and de Bot (2018), which focused on the relationship between individual differences in language usage and performance on an executive function task among multilingual older adults. We discuss their approach and findings in light of a more general movement towards embracing complexity in this domain of research, including individuals’ sociocultural context and position in the lifespan. The field increasingly considers interactions between bilingualism/multilingualism and cognition, employing measures of language use well beyond the early dichotomous perspectives on language background. Moreover, new measures of bilingualism and analytical approaches are helping researchers interrogate the complexities of specific processing issues. Indeed, our review of the bilingualism/multilingualism literature confirms the increased appreciation researchers have for the range of factors—beyond whether someone speaks one, two, or more languages—that impact specific cognitive processes. Here, we highlight some of the most salient of these, and incorporate suggestions for a way forward that likewise encompasses neural perspectives on the topic.


2021 ◽  
Vol 13 (7) ◽  
pp. 3866
Author(s):  
Joana Costa ◽  
Ana Rita Neves ◽  
João Reis

Open innovation is proved to be determinant in the rationalization of sustainable innovation ecosystems. Firms, universities, governments, user communities and the overall environment are called to contribute to this dynamic process. This study aims to contribute to a better understanding of the impact of open innovation on firms’ performance and to empirically assess whether university-industry collaborations are complementary or substitutes for this activity. Primary data were collected from a survey encompassing 908 firms, and then combined with performance indicators from SABI (Spanish and Portuguese business information). Econometric estimations were run to evaluate the role of open innovation and university-industry collaboration in the firm innovative propensity and performance. Results highlight the importance of diversity in collaborations with the academia and inbound open innovation strategy as enhancers of firm performance. The two activities reinforce each other. By testing the impact of open innovation practices on company performance, the need for heterogeneity in terms of contact type and university is also demonstrated. Findings cast light on the need to reformulate existing policy packages, reinforcing the ties with academia as well as the promotion of open innovation strategies. The connection to the innovation ecosystem needs to be further encouraged as well as the promotion of persistent connections with the knowledge sources in an open and multilateral framework.


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