1,355,315 research outputs found
Libanophlebotomites ramyi AZAR & MAALOUF & MAKSOUD 2022, sp. nov.
No full textLibanophlebotomites ramyi sp. nov. (Figs 1–6) Etymology. The species epithet is in honor of Ramy Maalouf, son of one of us (MM). Diagnosis. As for the genus (vide supra). Locality and horizon. Qanat Bakish, Baskinta; Caza (= District) El-Maten; Mouhafazet (= Governorate) Mount Lebanon; central Lebanon (pictures of the site and geological map are given in Maksoud et al., 2021: 368, fig. 1), lower Barremian (Granier et al., 2016; Maksoud et al., 2017, 2021). Type material. Female holotype specimen QBC 42A (Maalouf collection) from Qanat Bakish, Baskinta outcrop (central Lebanon), deposited in the Museum of Natural History of the Lebanese University, Faculty of Sciences II, Fanar, Lebanon. Description. Head 0.280 mm long (without mouthparts) (Fig. 2A); mouthparts well developed (0.15 mm long), with sharp and elongate mandibles and laciniae (Fig. 2B), palp 0.325 mm long, with five palpomeres (Fig. 3A, B), with palpomeres II and III longest, palpomeres I–V lengths respectively 0.038-0.091-0.088- 0.047- 0.061 mm; eyes rounded, 0.18 mm of diameter; antenna 1.070 mm long, with 15 flagellomeres (Fig. 4A, B); first flagellomere comparatively short, almost as long as following flagellomere; last flagellomere (apiculus) short and drop like (Fig. 4A, B); flagellomere I–XV lengths respectively:0.150-0.093-0.093-0.087-0.081-0.075-0.075- 0.068-0.068-0.059-0.056-0.050-0.050-0.050-0.015; scape nearly cylindrical, 0.050 mm long. Pedicel ellipsoid, 0.093 mm long; all flagellomeres bearing curved setae, ascoids are not discernable. Thorax 0.820 mm long, 0.500 mm high, not well preserved; proscutum and scutum not strongly gibbous; legs slightly shorter than entire body; tibiae of forelegs each with at least three strong and long setae aligned along the inner side. Wing 1.420 mm long, 0.450 mm wide, hyaline (Fig. 5A, B); humeral vein reaching costal margin; subcostal vein (Sc) distally fused with R1, 0.450 mm from wing base, and with crossvein reaching costal margin; R1 reaching costal margin 0.960 mm from wing base; Rs four-branched, with all its branches extending to wing margin; R2 and R3 separating 0.930 mm distally; R4 and R5 almost straight, reaching wing margin respectively at 1.400 and 1.410 mm apically; M1 and M2 bifurcating 0.900 mm distally, reaching wing margin respectively at 1.400 and 1.320 mm; M1 distally nearly straight; M2 slightly shorter than M1; M3 reaching wing margin at 1.150 mm from wing base; M4 [CuA 1] reaching wing margin 1.010 mm distad wing base. CuA [CuA 2] (Cu after Byers et al., 1989; Krzemiński & Krzemińska, 2003) short and week reaching posterior margin of wing. All main veins and wing margin bearing long macrotrichiae. Halteres 0.300 mm long; knob fusiform 0.125 mm long. Abdomen 0.930 mm long including genital appendages, dorsal surfaces of all abdominal segments bearing few setae. Female genital appendages (Fig. 6A, B) with cercus elliptic (0.097 mm long); male unknown.Published as part of AZAR, DANY, MAALOUF, MOUNIR & MAKSOUD, SIBELLE, 2022, Libanophlebotomites ramyi, a new genus and species of phlebotomine sandflies from Lower Cretaceous Lebanese amber (Diptera: Psychodidae: Phlebotominae), pp. 340-346 in Palaeoentomology 5 (4) on pages 342-343, DOI: 10.11646/palaeoentomology.5.4.6, http://zenodo.org/record/733355
Non-financial performance measures in the Italian manufacturing firms
No full textResearchers have argued that organizations facing competitive business
environment need to identify and meet customer desires, produce superior
products at competitive costs and be market-orientated (Kohli and
Jaworski, 1990; Senge, 1990; Day, 1991; DeGeus, 1988). According to Banker
et al. (2000) many firms are using non-financial performance indicators
(NFPIs) such as product quality and customer satisfaction. A principal
justification for the use of these indicators is that they are leading
indicators of financial performance. Several other reasons have been
suggested to explain why these measures are used. NFPIs are believed to
complement short-run financial figures as indicators of progress towards a
firm’s long term-goals (Johnoson and Kaplen 1987). Commentators argue that
NFPIs are capable of measuring and controlling the organization’s internal
performance drivers (Dixon et al., 1990; Fisher, 1992). It is argued that
financial performance indicators partially reflect the effects of past and
current activities. More importantly, NFPIs reflect the effects of current
managerial actions that will not show up in financial performance until
later (Kaplan and Norton, 1992).
The use, form and content of performance measurement systems (PMS) have
been extensively studied in management accounting and control systems
(MACS) literature (Bruns, 1992; Eccles, 1991; Kaplan, 1990; Kaplan and
Norton, 1996; Simons, 2000). However, previous research findings provide
mixed evidence on the financial implications/consequences of the use of
NFPIs. For instance (Arthur Andersen & Co, 1994; Ittner and Larcker 1998)
reported no significant associations between the use of customer
satisfaction indicators and accounting or market return. On the other
side, a recent study by Ittner et al. (2003) surveyed service firms to
examine the relationships between strategic performance measures (SPM)
practices and actual financial outcomes (accounting and stock returns) in
financial services firms. They reported consistent evidence that SPM
practices are associated with 1- and 3- years stock returns, but no
significant associations were found between the use of NFPIs and economic
performance measures used in their survey. They concluded that the
relation between the use of NFPIs and firms’ economic performance is far
from being clear and merits further investigation.
They also concluded that financial services firms that make more extensive
use of a broad set of financial and non-financial measures than those with
similar strategies or value drivers earn higher stock returns. They,
interestingly, found that returns are even higher in firms with more
mature performance measurement systems which lead them to suggest that a
time lag exists between the deployment of measurement practices and the
economic yields achieved.
Similar findings were reported in Said, HassabElnaby and Wier (2003) study
where they examined the implications of NFPIs included in compensation
contracts on current and future stock market performance, but that was
partially supported for accounting performance improvements.
This study has two main objectives: first, testing for significant
associations between the levels of usage of NFPIs of five categories
(customer satisfaction, product quality, on-time delivery, efficiency and
utilization and employee morale) and their financial
implications/consequences in Italian manufacturing firms over a period
from 2004 to 2006. Second, determining the extent of variations in
financial returns related to variation in the levels of usage of NFPIs in
the surveyed firms.
Our study distinguishes itself from that of Said et al. (2003) in two
ways; first our study focuses on NFPIs of various categories in use while
their study relied on NFPIs in compensation in contracts. Second, our
study incorporates around twenty NFPIs, while their study considered the
use of NFPIs in aggregate terms which could lead to misleading inferences.
Data were collected in two large surveys of Italian manufacturing firms in
years 2004 and 2006. In the first survey (2004), data were collected from
CERVED listed Italian manufacturing firms. Two years later, another survey
(2006) was carried out to update responses from the sampled firms in the
first survey. Two data files exist: the first contains 2004 survey data
(142 firms) and the second contains 2006 survey data (212 firms). The two
surveyes were funded by the European Union, Italian Ministry of Research
and Padova University, Italy.
In order to compare between the two data sets, the study incorporates only
those firms that exist in both data sets. Accordingly, the sample frame is
confined to 106 surveyed Italian manufacturing belonging to various
industry sectors. For the 106 firms, number of employees and industry
codes are unchanged in years 2004 and 2006. Various nonparametric and
parametric statistical techniques are applied in analyzing data. Results
suggest for significant associations between some of the categories of
NFPIs used in manufacturing firms and financial performance
Paleopsychoda jarzembowskii AZAR & MAKSOUD 2022, sp. nov.
No full textPaleopsychoda jarzembowskii sp. nov. (Figs 1–4) Etymology. The species epithet is in honor of Prof. Edmund Jarzembowski, a friend and a great authority in palaeoentomology. Diagnosis. Eye-bridge incomplete; antenna with 15 flagellomeres, the last one being reduced; mouthparts toothed, well-developed and of phlebotomine-type; maxillary palp four-segmented, with last palpomere twice as long as others and presenting a constriction in its basal third; anterior sub-basal part of costal vein inflated, from either side of end of humeral vein, allowing as such larger surface, with insertions of a basal wing tuft of setae(specific male character); R1 reaching costa beyond level of radial fork; M3 and M4 [CuA 1] meeting basally for a very small distance; CuA [CuA 2] well-developed, reaching wing margin beyond half of wing; male genitalia with stylus bearing two apical spines; a specialized long seta strongly curved in its middle part arising between gonocoxite and gonostylus; parameres paired with apically series of four strong setae with incurved apices; surstyli joined basally, bearing apically two strong setae on each. Locality and horizon. Mdeyrij-Hammana, Caza (= District) Baabda (Central Lebanon), lower Barremian (Granier et al., 2016; Maksoud et al., 2017). Description. Head 0.27 mm large; mouthparts well developed, with sharp toothed mandibles and laciniae (Fig. 2A), palp 0.28 mm long, with four palpomeres (Fig. 2B, F), with last palpomere almost twice as long as others and presenting a constriction in its basal third, palpomeres I–V lengths respectively 0.052-0.055- 0.067-0.105 mm; eyes forming an incomplete eye bridge, separated by distance of 0.05 mm; antenna 0.86 mm long, with 15 flagellomeres (Fig. 2E); first flagellomere comparatively short, almost as long as following flagellomere; last flagellomere short, almost half of its precedent and drop like (Fig. 2C); flagellomere I–XV lengths respectively: 0.064-0.063- 0.059-0.059-0.059-0.056-0.056-0.056-0.050-0.047-0.047- 0.044-0.041-0.041-0.023. Scape nearly cylindrical, 0.035 mm long and 0.044 mm wide. Pedicel ellipsoid, 0.061 mm long and 0.041 mm wide; all flagellomeres bearing curved setae, two of them distinctly elongate at basal quarter of the flagellomere (perhaps ascoids). Thorax 0.362 mm long, 0.394 mm high. Pronotum strongly gibbous. Legs distinctly longer than entire body. Wings incomplete, nearly 1.170 mm long, 0.410 mm wide, hyaline (Fig. 3A, B). Humeral vein reaching costal margin at 0.228 mm from wing base; anterior subbasal part of costal vein inflated, from either side of end of humeral vein, allowing as such larger surface, with insertions of a basal wing tuft of setae; subcostal vein (Sc) distally fused with R1, 0.531 mm from wing base, and with crossvein reaching costal margin. R1 reaching costal margin 0.965 mm from wing base; Rs fourbranched, with all its branches extending to wing margin. Rs bifurcating into R2+3 and R4+5 0.512 mm distad of wing base. R2 and R3 separating 0.835 mm distally; R4 and R5 almost straight; M1 and M2 bifurcating 0.775 mm distally; M1 distally nearly straight; M2 slightly shorter than M1; M3 reaching wing margin at nearly 0.917 mm from wing base; M4 [CuA 1] reaching wing margin 0.822 mm distad wing base. CuA [CuA 2] (Cu after Byers et al., 1989; Krzemiński & Krzemińska, 2003) well-developed, sigmoidal, curved distally, reaching wing margin at 0.664 mm distally; CuP [A] (A1 after Byers et al., 1989; Krzemiński & Krzemińska, 2003) well-developed and reaching posterior margin of wing. All main veins and wing margin bearing long macrotrichiae. Halteres 0.200 mm long; knob fusiform 0.105 mm long and 0.026 mm wide. Abdomen 0.476 mm long excluding genital appendages, dorsal surfaces of all abdominal segments bearing few setae. Male genital appendages (Fig. 4A, B) with stylus (0.214 mm) bearing two apical spines; a specialized long seta strongly curved in its middle part arising between coxite (0.205 mm) and stylus; parameres paired with apically series of four strong setae with incurved apices; surstyli joined basally, bearing apically two strong setae on each.Published as part of AZAR, DANY & MAKSOUD, SIBELLE, 2022, Paleopsychoda jarzembowskii, a new Lower Cretaceous species of moth flies from Lebanese amber (Diptera: Psychodidae: Psychodinae), pp. 262-268 in Palaeoentomology 5 (3) on pages 263-264, DOI: 10.11646/palaeoentomology.5.3.9, http://zenodo.org/record/682088
Non-financial performance measurement and management practices in manufacturing firmsâ€
No full textResearchers have argued that organizations facing competitive business environment need to identify and meet customer desires, produce superior products at competitive costs and be market-orientated (Kohli and Jaworski, 1990; Senge, 1990; Day, 1991; DeGeus, 1988). According to Banker et al. (2000) many firms are using non-financial performance indicators (NFPIs) such as product quality and customer satisfaction. A principal justification for the use of these indicators is that they are leading indicators of financial performance. Several other reasons have been suggested to explain why these measures are used. NFPIs are believed to complement short-run financial figures as indicators of progress towards a firm’s long term-goals (Johnoson and Kaplen 1987). Commentators argue that NFPIs are capable of measuring and controlling the organization’s internal performance drivers (Dixon et al., 1990; Fisher, 1992). It is argued that financial performance indicators partially reflect the effects of past and current activities. More importantly, NFPIs reflect the effects of current managerial actions that will not show up in financial performance until later (Kaplan and Norton, 1992).
The use, form and content of performance measurement systems (PMS) have been extensively studied in management accounting and control systems (MACS) literature (Bruns, 1992; Eccles, 1991; Kaplan, 1990; Kaplan and Norton, 1996; Simons, 2000). However, previous research findings provide mixed evidence on the financial implications/consequences of the use of NFPIs. For instance (Arthur Andersen & Co, 1994; Ittner and Larcker 1998) reported no significant associations between the use of customer satisfaction indicators and accounting or market return. On the other side, a recent study by Ittner et al. (2003) surveyed service firms to examine the relationships between strategic performance measures (SPM) practices and actual financial outcomes (accounting and stock returns) in financial services firms. They reported consistent evidence that SPM practices are associated with 1- and 3- years stock returns, but no significant associations were found between the use of NFPIs and economic performance measures used in their survey. They concluded that the relation between the use of NFPIs and firms’ economic performance is far from being clear and merits further investigation.
They also concluded that financial services firms that make more extensive use of a broad set of financial and non-financial measures than those with similar strategies or value drivers earn higher stock returns. They, interestingly, found that returns are even higher in firms with more mature performance measurement systems which lead them to suggest that a time lag exists between the deployment of measurement practices and the economic yields achieved.
Similar findings were reported in Said, HassabElnaby and Wier (2003) study where they examined the implications of NFPIs included in compensation contracts on current and future stock market performance, but that was partially supported for accounting performance improvements.
This study has two main objectives: first, testing for significant associations between the levels of usage of NFPIs of five categories (customer satisfaction, product quality, on-time delivery, efficiency and utilization and employee morale) and their financial implications/consequences in Italian manufacturing firms over a period from 2004 to 2006. Second, determining the extent of variations in financial returns related to variation in the levels of usage of NFPIs in the surveyed firms.
Our study distinguishes itself from that of Said et al. (2003) in two ways; first our study focuses on NFPIs of various categories in use while their study relied on NFPIs in compensation in contracts. Second, our study incorporates around twenty NFPIs, while their study considered the use of NFPIs in aggregate terms which could lead to misleading inferences.
Data were collected in two large surveys of Italian manufacturing firms in years 2004 and 2006. In the first survey (2004), data were collected from CERVED listed Italian manufacturing firms. Two years later, another survey (2006) was carried out to update responses from the sampled firms in the first survey. Two data files exist: the first contains 2004 survey data (142 firms) and the second contains 2006 survey data (212 firms). The two surveyes were funded by the European Union, Italian Ministry of Research and Padova University, Italy.
In order to compare between the two data sets, the study incorporates only those firms that exist in both data sets. Accordingly, the sample frame is confined to 106 surveyed Italian manufacturing belonging to various industry sectors. For the 106 firms, number of employees and industry codes are unchanged in years 2004 and 2006. Various nonparametric and parametric statistical techniques are applied in analyzing data. Results suggest for significant associations between some of the categories of NFPIs used in manufacturing firms and financial performance
Indicatori di performance, tecnologie avanzate e pratiche di management accounting nelle imprese manifatturiere italiane
No full textE' risaputo che per avere successo nell'ambiente competitivo odierno è necessario essere in grado di realizzare prodotti di qualità a costi bassi ed inoltre di fornire un servizio di primo livello ai propri clienti (Kaplan, 1983; Drury, 1990). Per rispondere a queste sfide le aziende stanno implementando nuovi sistemi di misurazione della performance che includono misure non economico-finanziarie, quali la soddisfazione dei dipendenti e dei clienti., la qualità, la quota di mercato, la produttività e l'innovazione, anche a livello di reparto.
Questo lavoro è focalizzato sull'analisi dell'importanza percepita e del grado di utilizzo delle misure non economico-finanziarie a livello di reparto produttivo (SFNFPMs) e del livello di applicazione di tecnologie produttive avanzate (AMTs) e pratiche manageriali innovative (IMPs) nelle imprese manifatturiere italiane. Questo lavoro segnala inoltre un confronto tra la realtà italiana, quella giapponese e quella del Regno Unito. I risultati del lavoro evidenziano che le aziende italiane sono interessate all'efficiente utilizzo delle proprie risorse e al monitoraggio della qualità e della puntualità delle consegne al cliente, in quanto percepiscono l'importanza cruciale di questi fattori per mantenere i propri clienti soddisfatti. I risultati evidenziano inoltre uno scarso utilizzo di IMPs da parte delle imprese italiane, in particolare in confronto con quelle giapponesi
The deployment of advanced management accounting techniques in italian manufacturing firms: an empirical investigation
No full textBased on a survey of management accountants/financial controllers of 1,565 large Italian manufacturing firms, this paper analyses the level of deployment of ‘non-financial performance measures (NFPMs) and ‘advanced management accounting techniques (AMATs). The study investigates if industry, size and managers perceptions of the extent of importance of six aspects of competition are significant variables in explaining the use of NFPMs and AMATs. It is therefore an attempt to investigate possible determinants of the use of NFPMs and AMATs
Paleopsychoda jarzembowskii, a new Lower Cretaceous species of moth flies from Lebanese amber (Diptera: Psychodidae: Psychodinae)
No full textAZAR, DANY, MAKSOUD, SIBELLE (2022): Paleopsychoda jarzembowskii, a new Lower Cretaceous species of moth flies from Lebanese amber (Diptera: Psychodidae: Psychodinae). Palaeoentomology 5 (3): 262-268, DOI: 10.11646/palaeoentomology.5.3.9, URL: http://dx.doi.org/10.11646/palaeoentomology.5.3.
Henry Maksoud e a recepção de Hayek no Brasil: demarquia e a proposta de uma constituição neoliberal*
Get PDFResumo O empresário Henry Maksoud, famoso por sua atuação no ramo da hotelaria, foi também um grande defensor das ideias neoliberais no Brasil. Esteve à frente da Revista Visão e utilizou o espaço para a promoção desse ideário. Inspirado nas ideias do economista austríaco Friedrich Von Hayek, o empresário brasileiro escreve, em 1987, uma proposta constituinte embasada nos valores neoliberais, na qual defendeu a instituição da demarquia no país. Assim, o objetivo deste artigo é o de analisar o papel e a participação de Maksoud na introjeção das ideias neoliberais no Brasil a partir da sua atuação na Revista Visão e também na sua proposta constituinte. Partimos da dupla hipótese de que o papel de Maksoud foi central para a entrada dessas ideias no debate público e também de que ele via na aprovação da constituição a possibilidade de criar uma sociedade neoliberal
Henry Maksoud e a recepção de Hayek no Brasil: demarquia e a proposta de uma constituição neoliberal
Get PDFThe Businessman Henry Maksoud, famous for his work in the hotel business, was also a great advocate of neoliberal ideas in Brazil. When he was in charge of Revista Visão, he used the space to promote this set of ideas. Inspired by the ideas of the Austrian economist Friedrich Von Hayek, the Brazilian businessman wrote in 1987 a constituent proposal based on neoliberal values which he defended the institution of demarchy in the country. Thus, the objective of this article is to analyze Maksoud’s role and participation in the introjection of neoliberal ideas in Brazil from his work in Revista Visão and also in its constituent proposal. We start from the double hypothesis that Maksoud’s role was central to the entry of these ideas into the public debate and also that he saw in the approval of the constitution the possibility of creating a neoliberal society.O empresário Henry Maksoud, famoso por sua atuação no ramo da hotelaria, foi também um grande defensor das ideias neoliberais no Brasil. Esteve à frente da Revista Visão e utilizou o espaço para a promoção desse ideário. Inspirado nas ideias do economista austríaco Friedrich Von Hayek, o empresário brasileiro escreve, em 1987, uma proposta constituinte embasada nos valores neoliberais, na qual defendeu a instituição da demarquia no país. Assim, o objetivo deste artigo é o de analisar o papel e a participação de Maksoud na introjeção das ideias neoliberais no Brasil a partir da sua atuação na Revista Visão e também na sua proposta constituinte. Partimos da dupla hipótese de que o papel de Maksoud foi central para a entrada dessas ideias no debate público e também de que ele via na aprovação da constituição a possibilidade de criar uma sociedade neoliberal.O empresário Henry Maksoud, famoso por sua atuação no ramo da hotelaria, foi também um grande defensor das ideias neoliberais no Brasil. Esteve à frente da Revista Visão e utilizou o espaço para a promoção desse ideário. Inspirado nas ideias do economista austríaco Friedrich Von Hayek, o empresário brasileiro escreve, em 1987, uma proposta constituinte embasada nos valores neoliberais, na qual defendeu a instituição da demarquia no país. Assim, o objetivo deste artigo é o de analisar o papel e a participação de Maksoud na introjeção das ideias neoliberais no Brasil a partir da sua atuação na Revista Visão e também na sua proposta constituinte. Partimos da dupla hipótese de que o papel de Maksoud foi central para a entrada dessas ideias no debate público e também de que ele via na aprovação da constituição a possibilidade de criar uma sociedade neoliberal
Employee morale, non-financial performance measures, deployment of innovative managerial practices, and shop-floor involvement in Italian manufacturing firms
No full textThe relationship between performance measures and the development of innovative managerial practices (IMPs) is far from clear. The deployment of IMPs often requires shopfloor involvement and this might intensify the level of importance of shop-floor nonfinancial performance measures (SFNFPMs) of Employee Morale. On the other hand, human resource managers have long been concerned with measures of lateness, absenteeism and staff turnover (core SFNFPMs relating to Employee Morale), but from a diagnostic rather than interactive standpoint. This study investigates whether the level of importance of SFNFPMs of Employee Morale in manufacturing firms should be ascribed to the deployment of IMPs or to shop-floor involvement (human resource) considerations. In late 2003, a survey of medium-large Italian manufacturing firms was undertaken. The Italian context was considered particularly appropriate because Italian firms lag behind in their application of contemporary management techniques, and, until the late 1990s, industrial relations were based on a conflict relationship. Our findings suggest that, contrary to human resources literature, the significant positive associations between the importance of SFNFPMs related to Employee Morale and the deployment of IMPs seem to be independent of shop-floor involvement. Furthermore, the significant positive association between training (one of the
shop-floor involvement variables) and the level of importance of SFNFPMs related to Employee Morale is found to be dependent upon IMPs deployment
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