Management Controls for Sustainable Development: Evidence from a Thai Manufacturing Organisation

This thesis aims to empirically investigate the use of management controls in relation to sustainable development within an established manufacturing organisation in Thailand. Situated within the conflicts between formal motivators (e.g., performance measurement and reward systems) which call for economic rationalism and an informally cognitive responsibility for socio-ecological awareness and commitment (Ball and Milne, 2005; Milne, 1996), the existence of formal and informal management controls to support the sustainable development belief and their interplays are examined. An inductive research approach with Laughlin’s (1991) organisational change framework is drawn upon in the analysis of a single case study. The empirical evidence is collected through semi-structured interviews, non-participant observations and document analysis to investigate the organisation's sustainability discourse. This study makes important contributions to the extant social and environmental accounting literature, especially concerning management controls. Little research directs towards how organisations integrate their management controls with the sustainable development concept (Lueg and Radlach, 2016) due to its subjective and disputable nature (Ball and Milne, 2005; Gray, 2010; Milne, 1996). This research goes further to unveil the change journey in quantifiable and religious-based management controls within a Thai manufacturing organisation that encountered complex sustainability challenges. Furthermore, the sustainability concept has been integrated into corporate strategies, organisational culture and key capabilities for value-added activities and innovation. The internal and external disturbances were managed with proper caution and safeguards. The observed formal and informal management controls worked interdependently in line with the organisation’s core values (i.e., interpretive schemes – Laughlin, 1991). These control tools are shown to be built on “measure what can be managed” or achievable-based outcomes with support from multiple specialist work groups

Toward a Formal Analysis of Deceptive Signaling

Deception has long been an important topic in philosophy (see Augustine 1952; Kant 1996; Chisholm & Feehan 1977; Mahon 2007; Carson 2010). However, the traditional analysis of the concept, which requires that a deceiver intentionally cause her victim to have a false belief, rules out the possibility of much deception in the animal kingdom. Cognitively unsophisticated species, such as fireflies and butterflies, have simply evolved to mislead potential predators and/or prey. To capture such cases of “functional deception,” several researchers (e.g., Sober 1994; Hauser 1997; Searcy & Nowicki 2005, Skyrms 2010) have endorsed the broader view that deception only requires that a deceiver benefit from sending a misleading signal. Moreover, in order to facilitate game-theoretic study of deception in the context of Lewisian sender-receiver games, Brian Skyrms has proposed an influential formal analysis of this view. Such formal analyses have the potential to enhance our philosophical understanding of deception in humans as well as animals. However, as we argue in this paper, Skyrms's analysis, as well as two recently proposed alternative analyses (viz., Godfrey-Smith 2011; McWhirter 2016), are seriously flawed and can lead us to draw unwarranted conclusions about deception

Toward a Formal Analysis of Deceptive Signaling

Deception has long been an important topic in philosophy (see Augustine 1952; Kant 1996; Chisholm & Feehan 1977; Mahon 2007; Carson 2010). However, the traditional analysis of the concept, which requires that a deceiver intentionally cause her victim to have a false belief, rules out the possibility of much deception in the animal kingdom. Cognitively unsophisticated species, such as fireflies and butterflies, have simply evolved to mislead potential predators and/or prey. To capture such cases of “functional deception,” several researchers (e.g., Sober 1994; Hauser 1997; Searcy & Nowicki 2005, Skyrms 2010) have endorsed the broader view that deception only requires that a deceiver benefit from sending a misleading signal. Moreover, in order to facilitate game-theoretic study of deception in the context of Lewisian sender-receiver games, Brian Skyrms has proposed an influential formal analysis of this view. Such formal analyses have the potential to enhance our philosophical understanding of deception in humans as well as animals. However, as we argue in this paper, Skyrms's analysis, as well as two recently proposed alternative analyses (viz., Godfrey-Smith 2011; McWhirter 2016), are seriously flawed and can lead us to draw unwarranted conclusions about deception

Point-to-Point! Validation of the Small Aircraft Transportation System Higher Volume Operations Concept

Described is the research process that NASA researchers used to validate the Small Aircraft Transportation System (SATS) Higher Volume Operations (HVO) concept. The four phase building-block validation and verification process included multiple elements ranging from formal analysis of HVO procedures to flight test, to full-system architecture prototype that was successfully shown to the public at the June 2005 SATS Technical Demonstration in Danville, VA. Presented are significant results of each of the four research phases that extend early results presented at ICAS 2004. HVO study results have been incorporated into the development of the Next Generation Air Transportation System (NGATS) vision and offer a validated concept to provide a significant portion of the 3X capacity improvement sought after in the United States National Airspace System (NAS)

Venerable Style, Form, and the Avant-Garde in Mozart’s Minor Key Piano Sonatas K. 310 and K. 457: Topic and Structure

Although the topoi and elements of what has been described as the “Venerable Style” (V.S.) are found in many places in Mozart’s solo keyboard sonatas, the obsessive juxtaposition of these elements against brilliant, concerted, Empfindsamer Stil, and Sturm und Drang topoi can be shown to define the first and third movements of his minor key piano sonatas K.310 and K.457. This thesis will investigate using the theoretical tools developed by a range of Topic Theory authors such as Ratner (1980,) Allanbrook (1983,) Hatten (2004,) and Monelle (2000, 2006,) a newly developed analytical concept known as topical expansion, and the structural framework provided by Hepokoski and Darcy (2006) to prove that the venerable topoi are not purely referential gestures, but are also vital parts of the structural content of each of the sonatas and their respective single movements. In line with Caplin (2005)’s warning that the venerable and learned styles are some of the only historically developed and generally accepted topoi with formal (structural) ramifications, this thesis will argue that K.310 and K.457’s surface content is built largely upon the application, troping, and expansion of V.S. topoi in the key formal regions given in Hepokoski and Darcy (2006). As a result of comparative analysis, a further topical level of unity and compositional organization will be shown to be present in the works justifying Kinderman (2006) and Irving (2010)’s conception of the works’ stylistic affect as avant-garde and romantic in execution. Additionally, analysis of the works’ strictly controlled topoi will show each work to be in opposition to Allanbrook’s conception of Mozart’s music as a “miniature theater of gestures,” suggesting that their austere affect is programmed at the topical level in addition to their tonal and formal content (Allanbrook 1992, 130)

Employment, unemployment and informality in Zimbabwe: Concepts and data for coherent policy-making

This document is part of a digital collection provided by the Martin P. Catherwood Library, ILR School, Cornell University, pertaining to the effects of globalization on the workplace worldwide. Special emphasis is placed on labor rights, working conditions, labor market changes, and union organizing.ILO_EmploymentUnemploymentandInformalityinZimbabwe.pdf: 1098 downloads, before Oct. 1, 2020

In-Close, a fast algorithm for computing formal concepts

This paper presents an algorithm, called In-Close, that uses incremental closure and matrix searching to quickly compute all formal concepts in a formal context. In-Close is based, conceptually, on a well known algorithm called Close-By-One. The serial version of a recently published algorithm (Krajca, 2008) was shown to be in the order of 100 times faster than several well-known algorithms, and timings of other algorithms in reviews suggest that none of them are faster than Krajca. This paper compares In-Close to Krajca, discussing computational methods, data requirements and memory considerations. From experiments using several public data sets and random data, this paper shows that In-Close is in the order of 20 times faster than Krajca. In-Close is small, straightforward, requires no matrix pre-processing and is simple to implement.</p

Operational specification for FCA using Z

We present an outline of a process by which operational software requirements specifications can be written for Formal Concept Analysis (FCA). The Z notation is used to specify the FCA model and the formal operations on it. We posit a novel approach whereby key features of Z and FCA can be integrated and put to work in contemporary software development, thus promoting operational specification as a useful application of conceptual structures.</p