187,404 research outputs found
Assessment of structural reliability: a dynamic monitoring approach
Full text linkThe subject of this thesis is framed in the field of vibration based monitoring. In particular the work is focused on: implementing techniques of extraction of features, the use of collected data to recognize damages and the combined application of knowledge coming from monitoring systems with the classical structural safety formulations to a real case stud
European Universities in Transition: Issues, Models and Cases
No full text'This attractively presented edited collection is a welcome analysis of issues facing universities. It consists of 14 chapters by experts who work in university management and economics' departments... this is an excellent collection. Its value stems from the fact that it enables comparisons to be made and to see that globally the traditional university system is being seriously challenged. The authors in this collection provide a range of perspectives on how the universities in their various locations can begin to respond to these challenges.' © Carmelo Mazza, Paolo Quattrone and Angelo Riccaboni, 2008. All rights reserved
Exploring how the balanced scorecard engages and unfolds:Articulating the visual power of accounting inscriptions
Get PDFResearch on the Balanced Scorecard (BSC) has questioned whether its adoption generates greater integration between financial and nonfinancial performance measures, supports strategy implementation, increases performance and improves strategic decision making. This research has also highlighted how the BSC often generates effects other than these. Building on studies that portray Performance Measurement Systems as intrinsically incomplete practices of representation, the purpose of this article is to investigate how the BSC engages users because of the organizing work that it stimulates around this incompleteness. Our findings allow us to further articulate the power of specific visual elements of the BSC, such as hierarchical trees, wheels, causal and strategy maps. The article provides material that contributes to a better understanding of how the BSC performs multiple roles within organizations beyond a simple representational functionality and unfolds continuously. It contributes to the growing literature on accounting inscriptions, that is, signs producing incomplete representations, by developing an analytical theoretical framework that defines the BSC as a rhetorical machine composed of four key features: (i) a visual performable space (i.e., a schema generating creative engagement); (ii) a method of ordering and innovation; (iii) a means of interrogation and mediation; and (iv) a motivating ritual
The Materiality of Absence:Organizing and the case of the incomplete cathedral
Full text linkThis study explores the role of absences in making organizing possible. By engaging with Lefebvre’s spatial triad as the interconnections between conceived (planned), perceived (experienced through practice) and lived (felt and imagined) spaces, we challenge the so called metaphysics of presence in organization studies. We draw on the insights offered by the project of construction of the cathedral of Siena (1259-1357) and we examine how it provided a space for the actors involved to explore their different (civic, architectural and religious) intentions. We show that, as the contested conceived spaces of the cathedral were connected to architectural practices, religious powers and civic symbols, they revealed the impossibility for these intentions to be fully represented. It was this impossibility that provoked an ongoing search for solutions and guaranteed a combination of dynamism and persistence of both the material architecture of the cathedral and the project of construction. The case of the cathedral of Siena therefore highlights the role of absence in producing organizing effects not because absence eventually takes form but because of the impossibility to fully represent it
Management accounting: issues in interpreting its nature and change
No full textStudies in the area of management accounting change have proliferated in the past few years. It seems then time for
systematizing the analysis of management accounting change along some key dimensions which can prompt some
further reflection. This paper proposes to organize such reflection along these dimensions: the agents and object of
change; the forms and ratio of change; the space and time of change; and the interplay between change and stability.
This systematization, the paper argues, will help us to relate a reflection on the process of change with the nature
of management accounting itself. Studying change entails a reflection on what changes and studying what changes
implies a reflection on the nature of management accounting and its ability to become what is not, i.e. its change
Le pratiche di programmazione e controllo nel Gruppo IRI: tra contesti organizzativi, politica economica e cambiamenti globali
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Un approccio basato su relazioni semantiche e strutture dati gerarchiche per l'utilizzo efficiente ed efficace di folksonomy
No full textExploitation of semantic relationships and hierarchical data structures to support a user in his annotation and browsing activities in folksonomies
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