Search results

In recent years, the number of freelancers has increased considerably, especially in the IT and the media sectors. Additionally, the discussion around employability has intensified because of its relevance for employees in meeting labour market demands. Employability is especially important for freelancers as it has a key influence on their financial success. However, there is a lack of empirical research on the employability of freelancers and the competences associated with it. This article aims to reduce this research gap by presenting findings of an explanatory study on freelancer employability.

The empirical data in this article is based on 23 semi‐structured interviews which were conducted with freelancers in the IT and media sectors.

The results reveal that the employability of freelancers is shaped by technical, social and networking competences. Additionally, it is pointed out that the dynamics in the analyzed sectors are distinct and therefore the intensity of competence development and training is varying.

The presented study contributes to research on freelancers as it stresses the necessity of employability for success at work. The link between employability and freelancers has not received prior attention in research.

This chapter puts practices of everyday violence at the center of its analysis of colonial order. It examines the micro-mechanisms and manifold forms of threatening and hurting people. While a quotidian part of colonial life, such practices – accepted and normal within the colonial moral economy – are not normally seen as state actions. However, they reveal the workings of a powerful state: one that was built in an improvised fashion by low-level state representatives.

Based on an analysis of everyday police work in German Southwest Africa, this chapter offers a theoretical reframing of the colonial state that aims to provincialize the modern European state. It shifts the perspective away from the legal and institutional aspirations and structures of the state, instead turning attention to less rationalized processes: the idiosyncratic, makeshift, affective procedures of low-ranking officials. On this plane, everyday violence played a key role in generating a new social order. Ultimately, it had constructive effects which were a fundamental and inherent part of the colonial state’s power.

The article examines business student attitudes in four countries ‐ Norway (n 337), the United States (n 295), Germany (n 109) and Spain (n 137). Certain differences by subsample are presented and then questioned, suggesting tra ditional third variable control to check if bivariate inter‐sample differences “stand” third variable controls by potentially relevant attitude variables.

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

This review paper aims to introduce the inkjet printing as a tool for fabrication of flexible/wearable sensors. It summarizes inkjet printing techniques including various modes of operation, commonly used substrates and inks, commercially available inkjet printers and variables affecting the printing process. More focus is on the drop-on-demand printing mode, a strongly considered printing technique for patterning conductive lines on flexible and stretchable substrates. As inkjet-printed patterns are influenced by various variables related to its conductivity, resistivity, durability and dimensions of printed patterns, the main printing parameters (e.g. printing multilayers, inks sintering, surface treatment, cartridge specifications and printing process parameters) are reported. The embedded approaches of adding electronic components (e.g. surface-mounted and optoelectronic devices) to the stretchable circuit are also included.

In this paper, inkjet printing techniques for fabrication of flexible/stretchable circuits will be reviewed. Specifically, the various modes of operation, commonly used substrates and inks and variables affecting the printing process will be presented. Next, examples of inkjet-printed electronic devices will be demonstrated. These devices will be compared to their rigid counterpart in terms of ease of implementation and electrical behavior for wearable sensor applications. Finally, a summary of key findings and future research opportunities will be presented.

In conclusion, it is evident that the technology of inkjet printing is becoming a competitor to traditional lithography fabrication techniques, as it has the advantage of being low cost and less complex. In particular, this technique has demonstrated great capabilities in the area of flexible/stretchable electronics and sensors. Various inkjet printing methods have been presented with emphasis on their principle of operation and their commercial availability. In addition, the components of a general inkjet printing process have been discussed in details. Several factors affect the resulting printed patterns in terms of conductivity, resistivity, durability and geometry.

The paper focuses on flexible/stretchable optoelectronic devices which could be implemented in stretchable circuits. Furthermore, the importance and challenges related to printing highly conductive and highly stretchable lines, as well as reliable electronic devices, and interfacing them with external circuitry for power transmission, data acquisition and signal conditioning have been highlighted and discussed. Although several fabrication techniques have been recently developed to allow patterning conductive lines on a rubber substrate, the fabrication of fully stretchable wearable sensors remains limited which needs future research in this area for the advancement of wearable sensors.

The purpose of the present paper is to investigate whether the transition from a family business to a non‐family business affects the institutionalisation of management accounting.

This paper is based on an online survey among all large and medium‐sized Austrian firms. Univariate and multivariate statistical analyses were used to test the impact of the level of family influence on aspects of the institutionalisation of management accounting. Firm size is included as the main control variable.

A lower level of influence from the controlling family was found to be correlated with the institutionalisation and intensification of management accounting in medium‐sized firms. For large firms, such a linear relationship could not be drawn. The level of education of management accountants was inversely correlated with the level of family influence in both large and medium‐sized firms.

Further research into the reasons, underlying drivers and inter‐organisational promoters of management accounting change in family businesses is needed. Furthermore, the organisational impacts of the transition from family businesses to non‐family businesses deserve further investigation.

A framework for assessing the organisational effects of the transition from family businesses to non‐family businesses is provided. The empirical results on the impact of the transition on the institutionalisation of management accounting are presented. The level of family influence was found to act as a significant contextual factor for the organisation of management accounting in medium‐sized firms.

The purpose of this paper is to explore the scope for action of local human resource managers, who are employed in foreign subsidiaries of multinational companies (MNCs), for implementing training activities. These managers are situated in relationships to headquarters and the local environment. Related to this is the question whether MNCs contribute to the local skill base by implementing training activities or whether they exploit the existing skill formation system.

This study focusses on German subsidiaries of MNCs with headquarters in the USA and the UK, France, China and Japan. The study is based on 107 expert interviews with subsidiary managers and representatives of local stakeholder organisations, such as educational organisations, chambers, economic promotion agencies and governmental bodies in Germany.

The study reveals that headquarters introduce general schemes for training. In addition to these MNC-internal trainings, local managers use their information advantage over headquarters to implement dual training activities.

The training activities of subsidiaries are dependent on the institutional settings of the host country.

Albeit dual training activities are laborious and tie the local managers down for the medium and long term, the future need of the subsidiary for adequately skilled workforce prompts local managers’ engagement in implementing dual training activities.

Subsidiaries contribute to the local skill base and do not act in a free-rider position, at least in the German variety of capitalism.

The study deepens insights on distanced relations within and how subsidiaries generate scope for action by using this kind of relationships.

While audiences play a key role in the implementation and ultimate success of novel ideas, how audiences are reflected in negotiations about quality within the creative process remains undertheorized. We examine this question through a comparative ethnography of two settings where digital technology use magnifies the countless micro-decisions involved in producing a creative output and considerations of audience evaluation throughout the creative process – Nashville music production and systems biology cancer research. We find that actors encounter a fundamental tension between two competing standards of quality: the technically perfect, processed and ideal versus the empirically grounded, unprocessed and real. We show how actors navigate this tension vis-á-vis three different audiences – internal peers, extended community, and external reviewers – and how this manifests differently across audiences and the arts and sciences, depending on the audience’s expertise. Our study illuminates the tension between the “ideal versus real” in creative processes that is brought to the fore when creating with digital technology, extends extant research on audiences and organizing for creativity, and offers unique insights from our comparative ethnography across the arts and sciences.