The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework

The objective of this paper is to investigate relationship between CSP and CFP using contingency perspective derived from the strategic management domain. The investigation will be done using lens of slack resource and good management theory. This study is expected to provide a new insight on the link between corporate social performance and corporate financial performance using contingency perspective as suggested in the strategic management and accounting literature, an area has not been examined in the prior studies. The result of this study can resolve the existing conflict in the literatures by developing an integrated model of the link between CSP and CFP and the notion of corporate performance which, in strategic management, is highly affected by four factors: business environment, strategy, organization structure, and control system. The model will explain in what condition the relationship of CSP and CFP is valid Keywords: Corporate social performance, corporate financial performance, slack resource theory, good management theory, contingency theory, and moderating effect

Managing formalization to increase global team effectiveness and meaningfulness of work in multinational organizations

Global teams may help to integrate across locations, and yet, with formalized rules and procedures, responsiveness to those locations’ effectiveness, and the team members’ experiences of work as meaningful may suffer. We employ a mixed-methods approach to understand how the level and content of formalization can be managed to resolve these tensions in multinationals. In a sample of global teams from a large mining and resources organization operating across 44 countries, interviews, observations, and a quantitative 2-wave survey revealed a great deal of variability between teams in how formalization processes were enacted. Only those formalization processes that promoted knowledge sharing were instrumental in improving team effectiveness. Implementing rules and procedures in the set-up of the teams and projects, rather than during interactions, and utilizing protocols to help establish the global team as a source of identity increased this knowledge sharing. Finally, we found members’ personal need for structure moderated the effect of team formalization on how meaningful individuals found their work within the team. These findings have significant implications for theory and practice in multinational organizations

Mathematics and language

This essay considers the special character of mathematical reasoning, and draws on observations from interactive theorem proving and the history of mathematics to clarify the nature of formal and informal mathematical language. It proposes that we view mathematics as a system of conventions and norms that is designed to help us make sense of the world and reason efficiently. Like any designed system, it can perform well or poorly, and the philosophy of mathematics has a role to play in helping us understand the general principles by which it serves its purposes well

A hazard analysis method for systematic identification of safety requirements for user interface software in medical devices

© Springer International Publishing AG (outside the US) 2017. Formal methods technologies have the potential to verify the usability and safety of user interface (UI) software design in medical devices, enabling significant reductions in use errors and consequential safety incidents with such devices. This however depends on comprehensive and verifiable safety requirements to leverage these techniques for detecting and preventing flaws in UI software that can induce use errors. This paper presents a hazard analysis method that extends Leveson’s System Theoretic Process Analysis (STPA) with a comprehensive set of causal factor categories, so as to provide developers with clear guidelines for systematic identification of use-related hazards associated with medical devices, their causes embedded in UI software design, and safety requirements for mitigating such hazards. The method is evaluated with a case study on the Gantry-2 radiation therapy system, which demonstrates that (1) as compared to standard STPA, our method allowed us to identify more UI software design issues likely to cause use-related hazards; and (2) the identified UI software design issues facilitated the definition of precise, verifiable safety requirements for UI software, which could be readily formalized in verification tools such as Prototype Verification System (PVS).- U.S. Food and Drug Administration(NORTE-01-0145-FEDER-000016)Sandy Weininger (FDA), Scott Thiel (Navigant Consulting, Inc.), Michelle Jump (Stryker), Stefania Gnesi (ISTI/CNR) and the CHI+MED team (www.chi-med.ac.uk) provided useful feedback and inputs. Paolo Masci’s work is supported by the North Portugal Regional Operational Programme (NORTE 2020) under the PORTUGAL 2020 Partnership Agreement, and by the European Regional Development Fund (ERDF) within Project “NORTE-01-0145-FEDER-000016”.info:eu-repo/semantics/publishedVersio

Formal Methods and Social Context in Software Development

Formal methods have not been accepted to the extent for which many computing scientists hoped. This paper explores some reasons for that fact, and proposes some ways to make progress. One major problem has been that formal methods have not taken sufficient account of the social context of computer systems. For example, social context causes a continuous evolution of requirements for large complex systems. This implies that designs, specifications and code must also evolve with requirements, and that traceability is important. We discuss a traceability technique called hyper-requirements. To better understand social context, we discuss ethnomethodology, a branch of sociology, and situated abstract data types, which help bridge the gap between the technical and the social. These attempt to provide a scientific basis for requirements capture. Some case studies are briefly described. We distinguish between small, large and huge grain formal methods, arguing that small grain methods do not scale up. This motivates our discussions of software composition and a new paradigm of "Domain Specific Formal Methods.

A Structured Approach for Designing Collaboration Experiences for Virtual Worlds

While 3D virtual worlds are more frequently being used as interactive environments for collaboration, there is still no structured approach developed specifically for the combined design of 3D virtual environments and the collaborative activities in them. We argue that formalizing both the structural elements of virtual worlds and aspects of collaborative work or collaborative learning helps to develop fruitful collaborative work and learning experiences. As such, we present the avatar-based collaboration framework (ABC framework). Based on semiotics theory, the framework puts the collaborating groups into the center of the design and emphasizes the use of distinct features of 3D virtual worlds for use in collaborative learning environments and activities. In developing the framework, we have drawn from best practices in instructional design and game design, research in HCI, and findings and observations from our own empirical research that investigates collaboration patterns in virtual worlds. Along with the framework, we present a case study of its first application for a global collaborative learning project. This paper particularly addresses virtual world designers, educators, meeting facilitators, and other practitioners by thoroughly describing the process of creating rich collaboration and collaborative learning experiences for virtual worlds with the ABC framework

Innovation determinants in manufacturing firms

In this paper the findings of an empirical study concerning the innovation determinants in manufacturing firms is presented. The empirical study covers 184 manufacturing firms located in the Northern Marmara region of Turkey. The types of innovation considered here are product, process, marketing and organizational innovations. An extensive literature survey on innovation determinants is provided. A model is proposed to explore the probable effects and the amount of contribution of the innovation determinants to firm’s innovativeness level. Among all possible determinants considered, intellectual capital has the highest impact on innovativeness followed by organization culture

Resumptions, Weak Bisimilarity and Big-Step Semantics for While with Interactive I/O: An Exercise in Mixed Induction-Coinduction

We look at the operational semantics of languages with interactive I/O through the glasses of constructive type theory. Following on from our earlier work on coinductive trace-based semantics for While, we define several big-step semantics for While with interactive I/O, based on resumptions and termination-sensitive weak bisimilarity. These require nesting inductive definitions in coinductive definitions, which is interesting both mathematically and from the point-of-view of implementation in a proof assistant. After first defining a basic semantics of statements in terms of resumptions with explicit internal actions (delays), we introduce a semantics in terms of delay-free resumptions that essentially removes finite sequences of delays on the fly from those resumptions that are responsive. Finally, we also look at a semantics in terms of delay-free resumptions supplemented with a silent divergence option. This semantics hinges on decisions between convergence and divergence and is only equivalent to the basic one classically. We have fully formalized our development in Coq.Comment: In Proceedings SOS 2010, arXiv:1008.190

Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation