1,721,399 research outputs found
Reforming CO2 into Fuel Using a TiO2 Photocatalyst Membrane Reactor
Get PDFAkira Nishimura and Eric H
Profit opportunity, strategic innovations, and management accounting / Akira Nishimura
Get PDFThis paper reexamines the concept of profit in management accounting from the viewpoints of opportunity, profit opportunity, and strategic (feed forward) innovation. The information required today for strategic management and performance evaluation has become distinct from accounting profit information required for traditional management, given the current transitory and uncertain business environment. However, management accounting cannot exist without profit. Therefore, this paper seeks to examine the source of profit and clarify the profit opportunity-based aspects of contemporary management accounting through the analysis of opportunity, profit opportunity, and strategic innovations. For this purpose, the paper first addresses the relationship between opportunity and profit opportunity. Second, in association with management accounting, it seeks to understand current innovations intended to enhance profit opportunity. Thirdly, effects of innovations and profit opportunity on target costing in Japan are discussed. Lastly, this paper develops profit opportunity-based variance analysis that is useful in feed forward planning and feedback control processes. Increased use of strategic innovation management is found to yield more useful variance analysis and strengthen the strategic feature of management accounting, which can contribute to future innovation in management and help objectively recognize and reduce opportunity costs
Uncertainty and management accounting: opportunity, profit opportunity and profit / Akira Nishimura
Get PDFThis paper considers the concept of profit in the management cycle, from uncertainty through probability of profit to realization of profit, and reexamines the meanings of profit and risk management in management accounting. As the business management environment becomes more changeable, complicated, and difficult to predict, top leaders in business organizations must more accurately forecast opportunities and risks. Accounting profit tends to be far removed from real-world opportunity. Thus, management accounting that relies on accounting profit can become irrelevant to real business management. This paper reviews the literature on the relationship between uncertainty and profit management with the goal of clarifying the meaning of profit opportunity, which cannot exist without opportunity forecasting and the objective understanding and control of the organizational structure. At the same time, the paper focuses on the importance of continuously paying attention to uncertainty in the business management cycle and the ability of people to perceive risk. The management cycle from opportunity through profit opportunity to realization of profit is presented as a circular model with feed-forward and feedback controls
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Profit opportunity, strategic innovations and management accounting
No full textThis paper reexamines the concept of profit in management accounting from the viewpoints of opportunity, profit opportunity, and strategic (feed forward) innovation. The information required today for strategic management and performance evaluation has become distinct from accounting profit information required for traditional management, given the current transitory and uncertain business environment. However, management accounting cannot exist without profit. Therefore, this paper seeks to examine the source of profit and clarify the profit opportunity-based aspects of contemporary management accounting through the analysis of opportunity, profit opportunity, and strategic innovations. For this purpose, the paper first addresses the relationship between opportunity and profit opportunity. Second, in association with management accounting, it seeks to understand current innovations intended to enhance profit opportunity. Thirdly, effects of innovations and profit opportunity on target costing in Japan are discussed. Lastly, this paper develops profit opportunity-based variance analysis that is useful in feed forward planning and feedback control processes. Increased use of strategic innovation management is found to yield more useful variance analysis and strengthen the strategic feature of management accounting, which can contribute to future innovation in management and help objectively recognize and reduce opportunity costs
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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