1,720,999 research outputs found
The Annual Report as a Chance to Communicate Knowledge: Intangible Assets in Innovative Companies
No full textIntangible assets’ communication is essential for stakeholder to grasp the companies’ knowledge potential. Despite the annual report is largely inadequate to communicate intangibles value because of accounting requirements, it offers a unique chance of representing intangibles acquired in M&A. Prior evidence shows that opportunistic behaviours drive such allocation reducing the reporting transparency about the display of the acquired intangibles. However, according to the signalling theory, companies are more likely to provide information about intangibles when the proprietary costs of revealing know-how do not outweigh the benefits achievable by reducing the information asymmetry. The paper aims at investigating the representation of the intangibles’ value depending on the companies’ innovation degree. Moving from the argument that innovative companies embrace M&A mainly to acquire intangibles, I hypothesize that such companies are more likely to disclose the value of the intangibles with the aim of reveal the strategic motivations to the price paid. The paper offers empirical evidence about the communication in the annual report of the intangibles acquired in a M&A comparing innovative companies and traditional ones. The findings confirm that innovative companies are more inclined than traditional companies to disclose information about the acquired intangibles. Furthermore, companies that minimize the intangibles disclosure are those acquiring target companies operating in the same industry, indicating that the acquisition is driven by expected synergies instead of identifiable intangibles. Such distinction suggests that the annual report enable managers to reveal the strategic reasons motivating the deal value. Innovative companies are inclined to reveal the source of their innovation to protect their knowledge. Inferences contributes to the literature showing that the annual report may be a communication channel for the corporate knowledge. The evidence offers practical implication for managers and stakeholders about the annual report’s aptitude to communicate the knowledge potential that is incorporated or in the specific intangibles or in the expected synergies
Methodological reasons for the theory/practice divide in market segmentation
No full textA theory/practice divide exists in market segmentation. The main reasons are the focus of academic studies on statistical techniques, and managers' lack of understanding of fundamental segmentation basics (Dibb 2005; Greenberg and McDonald 1989). To date, only one study has explored methodological reasons for the theory/practice divide: Dibb and Simkin 1994. We extend their work by: (1) detailing key methodological aspects likely to cause difficulties in translating segmentation findings into managerially useful information, and (2) empirically investigating specific research questions about methodology-induced reasons for the theory/practice divide derived from both theory and the propositions of previous studies. Results indicate a large proportion of managers lack a fundamental understanding of market segmentation methodology, thus over-interpreting the validity of solutions. More than 60% of managers indicated that to them, market segmentation is like a "black box", and they have difficulties interpreting presented segmentation solutions. Practical recommendations for improvement are provided
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Barriers impeding effective implementation of marketing plans – a training agenda
No full textThe literature has for more than two decades warned of operational, organizational, dysfunctional, market and managerial barriers hindering the actioning of marketing plans and indeed acting as hurdles impeding the very activities at the heart of effective marketing management. Many observed problems stemmed from businesses failing to practice marketing or produce marketing plans. Most organizations do now produce marketing plans. However, it is clear from this study’s findings that there is still a significant set of factors acting to impede the progress of marketing planning. Many of these barriers are different in nature to those previously cited. Certain themes link with the growing literature examining internal and relationship marketing. Exponents of marketing planning must reflect this evolving pattern of hurdles in their approach to expediting marketing planning.</jats:p
Tackling barriers to effective implementation of modeling in retail marketing applications
No full textVariations on the Author
Full text link“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
Addressing organizational prerequisites in marketing planning programmes
No full textNumerous experts believe that in practice the much‐vaunted benefits of formalized marketing planning as extolled by Jain or McDonald often fail to materialize. Experience with many business‐to‐business organizations has shown that this does not have to be so: if managed and planned, marketing planning can indeed bring forth its well‐publicized virtues. In addition, if the process is well conceived as well as carefully executed, there are significant benefits to be had in terms of relationships and communications, as described in this paper. Understanding the prerequisites of the marketing planning programme prior to initiation is essential.</jats:p
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