Search results

1 – 10 of 17
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 10 August 2010

Wolfgang Schultze and Andreas Weiler

The purpose of this paper is to outline the link between value creation, performance measurement and goodwill accounting according to the International Financial Reporting…

6287

Abstract

Purpose

The purpose of this paper is to outline the link between value creation, performance measurement and goodwill accounting according to the International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US‐GAAP). Since economic goodwill is identical to the present value of future residual income, the paper examines how accounting information gathered for impairment testing of goodwill according to International Accounting Standard (IAS) 36 and Financial Accounting Standard (FAS) 142 can be used for internal control purposes.

Design/methodology/approach

The paper adopts common assumptions in the literature of residual income‐based valuation and analytically derives a periodic performance measure of both value creation and its realization based on information available from impairment testing.

Findings

This paper demonstrates that information required by IFRS and US‐GAAP to evaluate a firm's goodwill can be used to design a performance measurement system which provides information about both value creation and realization of value.

Practical implications

From a practical perspective, the paper shows that appropriate adjustments of data used in impairment testing result in information which ideally fits the requirements of an optimal performance measurement system.

Originality/value

The paper presents a performance measure which provides information about the actual creation of value as well as its realization in a period and is superior to traditional residual income‐based performance measures.

Details

Managerial Finance, vol. 36 no. 9
Type: Research Article
ISSN: 0307-4358

Keywords

Available. Content available
Article
Publication date: 10 August 2010

Tyrone M. Carlin and Nigel Finch

1784

Abstract

Details

Managerial Finance, vol. 36 no. 9
Type: Research Article
ISSN: 0307-4358

Access Restricted. View access options
Book part
Publication date: 3 March 2025

Roberta Garibaldi and Andrea Pozzi

This chapter explores the emergence of niche food tourists, who prioritise ‘passion products’ like, for example wine, beer, olive oil, and cheese, and choose destinations and…

Abstract

This chapter explores the emergence of niche food tourists, who prioritise ‘passion products’ like, for example wine, beer, olive oil, and cheese, and choose destinations and experiences accordingly. Academic and market studies reveal that niche food tourists constitute a growing segment, embracing an ‘omnivore’ approach to food and beverage products and experiences. Destinations and stakeholders must prioritise tourism strategies focused on ‘passionate products’, innovate and diversify offerings, and foster public–private collaborations to attract these discerning travellers. Addressing digitalisation gaps and increasing the visibility of related tourism experiences can enhance accessibility. By effectively managing these strategies, destinations can benefit economically and culturally, stimulating food heritage preservation and increasing overall income.

Access Restricted. View access options
Book part
Publication date: 12 November 2018

Michael Donnelly and Andrea Abbas

Basil Bernstein’s theoretical ideas have been called upon by far fewer higher education researchers than would be expected. We argue that the international higher education field…

Abstract

Basil Bernstein’s theoretical ideas have been called upon by far fewer higher education researchers than would be expected. We argue that the international higher education field of research is ripe for further application of Bernstein’s theoretical ideas. Through reference to our own and that of others, we illustrate five key affordances of Bernstein’s theoretical framework. First, it provides a unique approach that leads researchers to pose formerly unthinkable questions and encourages the development of new knowledge to address them. Second, Bernstein’s valuable concepts raise questions about the specific but inter-related macro- (societal), meso- (organisational) and micro- (individual) level processes involved in producing (in)equalities. Bernsteinian analysis can help to identify how inequalities emerge from and can be addressed at these levels. Third, we contend that the approach encourages empirical exploration of the ways in which education may be disruptive of the social order. Fourth, we suggest Bernstein’s concepts can be adapted to capture the complexity of intersecting inequalities in a way that allows the object of analysis to determine what inequalities are foregrounded. Finally, we argue that concepts help to orientate questions around inequality and social justice in a way that does not over-determine answers.

Details

Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-78769-277-0

Keywords

Access Restricted. View access options
Article
Publication date: 20 January 2025

Antonia Tolzin and Andreas Janson

Human–agent interaction (HAI) is increasingly influencing our personal and work lives through the proliferation of conversational agents (CAs) in various domains. As such, these…

38

Abstract

Purpose

Human–agent interaction (HAI) is increasingly influencing our personal and work lives through the proliferation of conversational agents (CAs) in various domains. As such, these agents combine intuitive natural language interactions by also delivering personalization through artificial intelligence capabilities. However, research on CAs as well as practical failures indicates that CA interaction oftentimes fails miserably. To reduce these failures, this paper introduces the concept of building common ground for more successful HAIs.

Design/methodology/approach

Based on a systematic literature analysis, we identified 38 articles meeting the eligibility criteria. We critically reviewed this body of knowledge within a formal narrative synthesis structured around the use of common ground in the interaction with CAs.

Findings

Based on the systematic review, our analysis reveals five mechanisms for achieving common ground: embodiment, social features, joint action, knowledge base and mental model of conversational agent. We point out the relationships between these mechanisms as they are related to each other in directional and bidirectional ways.

Research limitations/implications

Our findings contribute to theory with several implications for CA research. First, we provide implications about the organization of common ground mechanisms for CAs. Second, we provide insights into the mechanisms and nomological network for achieving common ground when interacting with CAs. Third, we provide a broad research agenda for future CA research that centers around the important topic of common ground for HAI.

Originality/value

We offer novel insights into grounding mechanisms and highlight the potentials when considering common ground in different HAI processes. Consequently, we secure further understanding and deeper insights of possible mechanisms of common ground to shape future HAI processes.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Access Restricted. View access options
Article
Publication date: 24 October 2022

Danielle A. Morris-O'Connor, Andreas Strotmann and Dangzhi Zhao

To add new empirical knowledge to debates about social practices of peer production communities, and to conversations about bias and its implications for democracy. To help…

600

Abstract

Purpose

To add new empirical knowledge to debates about social practices of peer production communities, and to conversations about bias and its implications for democracy. To help identify Wikipedia (WP) articles that are affected by systematic bias and hopefully help alleviate the impact of such bias on the general public, thus helping enhance both traditional (e.g. libraries) and online information services (e.g. Google) in ways that contribute to democracy. This paper aims to discuss the aforementioned objectives.

Design/methodology/approach

Quantitatively, the authors identify edit-warring camps across many conflict zones of the English language WP, and profile and compare success rates and typologies of camp edits in the corresponding topic areas. Qualitatively, the authors analyze the edit war between two senior WP editors that resulted in imbalanced and biased articles throughout a topic area for such editorial characteristics through a close critical reading.

Findings

Through a large-scale quantitative study, the authors find that winner-take-all camps exhibit biasing editing behaviors to a much larger extent than the camps they successfully edit-war against, confirming findings of prior small-scale qualitative studies. The authors also confirm the employment of these behaviors and identify other behaviors in the successful silencing of traditional medicinal knowledge on WP by a scientism-biased senior WP editor through close reading.

Social implications

WP sadly does, as previously claimed, appear to be a platform that represents the biased viewpoints of its most stridently opinionated Western white male editors, and routinely misrepresents scholarly work and scientific consensus, the authors find. WP is therefore in dire need of scholarly oversight and decolonization.

Originality/value

The authors independently verify findings from prior personal accounts of highly power-imbalanced fights of scholars against senior editors on WP through a third-party close reading of a much more power balanced edit war between senior WP editors. The authors confirm that these findings generalize well to edit wars across WP, through a large scale quantitative analysis of unbalanced edit wars across a wide range of zones of contention on WP.

Details

Journal of Documentation, vol. 79 no. 3
Type: Research Article
ISSN: 0022-0418

Keywords

Access Restricted. View access options
Article
Publication date: 1 January 2004

Andrea E. Smith‐Hunter and Robert L. Boyd

Scholarly interest in women’s business ownership has increased, but few studies offer theoretically‐based explanations for the racial differences observed among women…

4379

Abstract

Scholarly interest in women’s business ownership has increased, but few studies offer theoretically‐based explanations for the racial differences observed among women entrepreneurs. This paper seeks to remedy this oversight by applying several theories of entrepreneurship to a comparative study of white and minority women. An analysis of survey data from upstate New York shows that these theories can explain why racial differences in women’s business ownership exist. In particular, the theories shed light on these differences by calling attention to a gap between the high aspirations of minority women for business ownership and the paucity of formal entrepreneurial resources that are available to these women (e.g. financial capital and human capital).

Details

Women in Management Review, vol. 19 no. 1
Type: Research Article
ISSN: 0964-9425

Keywords

Access Restricted. View access options
Book part
Publication date: 2 September 2019

Philip Balsiger and Simone Schiller-Merkens

Moral struggles in and around markets abound in contemporary societies where markets have become the dominant form of economic coordination. Reviewing research on morality and…

Abstract

Moral struggles in and around markets abound in contemporary societies where markets have become the dominant form of economic coordination. Reviewing research on morality and markets across disciplinary boundaries, this introductory essay suggests that a moral turn can currently be observed in scholarship, and draws a direct connection to recent developments in the sociology of morality. The authors introduce the chapters in the present volume “The Contested Moralities of Markets.” In doing so, the authors distinguish three types of moral struggles in and around markets: struggles around morally contested markets where the exchange of certain goods on markets is contested; struggles within organizations that are related to an organization’s embeddedness in complex institutional environments with competing logics and orders of worth; and moral struggles in markets where moral justifications are mobilized by a variety of field members who act as moral entrepreneurs in their striving for moralizing the economy. Finally, the authors highlight three properties of moral struggles in contemporary markets: They (1) arise over different objects, (2) constitute political struggles, and (3) are related to two broader social processes: market moralization and market expansion. The introduction concludes by discussing some of the theoretical approaches that allow particular insights into struggles over morality in markets. Collectively, the contributions in this volume advance our current understanding of the contested moralities of markets by highlighting the sources, processes, and outcomes of moral struggles in and around markets, both through tracing the creation, reproduction, and change of underlying moral orders and through reflecting the status and power differentials, alliances, and political strategies as well as the general cultural, social, and political contexts in which the struggles unfold.

Details

The Contested Moralities of Markets
Type: Book
ISBN: 978-1-78769-120-9

Keywords

Access Restricted. View access options
Book part
Publication date: 15 March 2021

Marco Ottawa

Collecting customer data is increasingly becoming an automatic process at different customer touchpoints, carried out with the help of artificial intelligence. Modern…

Abstract

Collecting customer data is increasingly becoming an automatic process at different customer touchpoints, carried out with the help of artificial intelligence. Modern telecommunication networks are necessary for collecting this data in a timely manner. This chapter describes 5G, the latest generation of mobile telecommunication networks. It outlines the current stage of development and use cases being introduced or planned by telecommunication companies worldwide. A key aspect of the chapter is to explain what 5G means for collecting customer data.

Details

The Machine Age of Customer Insight
Type: Book
ISBN: 978-1-83909-697-6

Keywords

Access Restricted. View access options
Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

101523

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

1 – 10 of 17
Per page
102050