10,767 research outputs found

    Multi-dimensional adaptation in MAS organizations

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    © 2013 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.Organization adaptation requires determining the consequences of applying changes not only in terms of the benefits provided but also measuring the adaptation costs as well as the impact that these changes have on all of the components of the organization. In this paper, we provide an approach for adaptation in multiagent systems based on a multidimensional transition deliberation mechanism (MTDM). This approach considers transitions in multiple dimensions and is aimed at obtaining the adaptation with the highest potential for improvement in utility based on the costs of adaptation. The approach provides an accurate measurement of the impact of the adaptation since it determines the organization that is to be transitioned to as well as the changes required to carry out this transition. We show an example of adaptation in a service provider network environment in order to demonstrate that the measurement of the adaptation consequences taken by the MTDM improves the organization performance more than the other approaches.Manuscript received January 2, 2012; revised July 26, 2012; accepted August 7, 2012. Date of publication August 31, 2012; date of current version April 16, 2013. This work was supported in part by projects TIN2008-04446 and TIN2009-13839-C03-01. J. M. Alberola received a Grant from Ministerio de Ciencia e Innovacion de Espana (AP2007-00289). This paper was recommended by Associate Editor J. Huang.Alberola Oltra, JM.; Julian Inglada, VJ.; García-Fornes, A. (2013). Multi-dimensional adaptation in MAS organizations. IEEE Transactions on Systems, Man, and Cybernetics, Part B: Cybernetics. 43(2):622-633. https://doi.org/10.1109/TSMCB.2012.2213592S62263343

    THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS

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    ~tis study examines the role of broad scope information, made available by management accouming system* (MAS), in enchanging mamgerial performance. It is proposed that differentiation of activities into area such us marketing and production in an organizational response to manage uncertainty. The paper argues that such different of activities moderates the association between the extent to which managers use broad scope MAS information and peffornmnce. A study off 75 managers indicated that the association between the extent of use of broad scope MAS inf0rmmion and performance was strottger for managers of marketing than production activities

    The Funder and the Intermediary, in Support of the Artist: A Look at Rationales, Roles, and Relationships

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    This article, examining the ecology of funders' use of intermediaries and regranting organizations, came about as a direct offshoot of GIA's Research Initiative on Support for Individual Artists, begun in 2011. As the research team worked to map the pathways that support followed from funder to artist, a complex map of options and routes began to emerge, and intermediaries and regranters were often part of that picture. It became increasingly clear that this was an essential and important part of the overall system. It also emerged that this was an area of philanthropic practice that had been little examined, and about which little had been published. Interviews with funders during the research work also revealed that while a number of foundations were using intermediaries, their practices had independently evolved, and a wide range of methods and procedures were in use. What follows is the first tangible product of GIA's Research Initiative on Support for Individual Artists. In her analysis, Claudia Bach provides both an overview of the range of philanthropic practices involving intermediaries and regranters, as well as an exploration of a number of related topics and questions that emerged during the course of this work

    Psychological Impact of Negotiating Two Cultures: Latino Coping and Self-Esteem

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    Among 96 Latino adults, active coping accounted for variance in global self-esteem beyond that of biculturalism and sociodemographic indicators. The findings highlight the importance of accounting for the way Latino adults approach negotiating multiple cultural contexts. Extending acculturation research to integrate competence-based formulations provides comprehensive information regarding cultural adaptation. Entre una muestra de 96 adultos Latinos, el afrontamiento activo dio cuenta de la varianza en autoestima global más allá de los indicadores de biculturalismo y sociodemográficos. Los hallazgos destacan la importancia de buscar una explicación a la forma en que los adultos Latinos enfocan la negociación de múltiples contextos culturales. Extender el ámbito de la investigación sobre aculturación para integrar las formulaciones basadas en competencia proporciona una información exhaustiva sobre la adaptación cultural

    Gender Inclusion in Climate Change Adaptation

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    There is increasing evidence that climate change has an impact on natural disasters, such as flooding, and on agricultural production, both of which have implications for gender issues. In this paper the authors briefly review issues related to gender and poverty and examine the relationships between gender and various indices. They then look at systems of land ownership and inheritance, and discuss an example of job recovery after a disaster through interviews with three female agricultural workers in Japan. The results of the interviews demonstrate the recent empowerment of women in agricultural production and that these women have strong adaptive abilities.climate change; natural disasters; gender issues; agricultural production

    About the relations between Management Accounting Systems, Intellectual Capital and Performance

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    The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the mediating effect of MAS on performance through their positive direct effect on IC. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the Structural Equation Modeling (SEM). The findings show that six out of nine hypothesized relationships were supported by data with positive and significant causal links between MAS and the human and structural dimensions of IC. Results confirmed the conceptual validity of the circular model for the interactions among the three IC dimensions. Results also showed a positive and significant direct effect of structural capital on performance. Overall, the results confirmed the validity of the proposed model and contributed to the literature on the role of MAS in supporting the development of the I

    Applying Cross-cultural theory to understand users’ preferences on interactive information retrieval platform design

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    Presented at EuroHCIR 2014, the 4th European Symposium on Human-Computer Interaction and Information Retrieval, 13th September 2014, at BCS London Office, Covent Garden, London.In this paper we look at using culture to group users and model the users’ preference on cross cultural information retrieval, in order to investigate the relationship between the user search preferences and the user’s cultural background. Initially we review and discuss briefly website localisation. We continue by examining culture and Hofstede’s cultural dimensions. We identified a link between Hofstede’s five dimensions and user experience. We did an analogy for each of the five dimensions and developed six hypotheses from the analogies. These hypotheses were then tested by means of a user study. Whilst the key findings from the study suggest cross cultural theory can be used to model user’s preferences for information retrieval, further work still needs to be done on how cultural dimensions can be applied to inform the search interface design

    Toward a Theory of Learner-Centered Training Design: An Integrative Framework of Active Learning

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    [Excerpt] The goal of this chapter, therefore, is to develop an integrative conceptual framework of active learning, and we do this by focusing on three primary issues. First, we define the active learning approach and contrast it to more traditional, passive instructional approaches. We argue that the active learning approach can be distinguished from not only more passive approaches to instruction but also other forms of experiential learning based on its use of formal training components to systematically influence trainees\u27 cognitive, motivational, and emotion self-regulatory processes. Second, we examine how specific training components can be used to influence each of these process domains. Through a review of prior research, we extract core training components that cut across different active learning interventions, map these components onto specific process domains, and consider the role of individual differences in shaping the effects of these components (aptitude-treatment interactions [ATIs]). A final issue examined in this chapter concerns the outcomes associated with the active learning approach. Despite its considerable versatility, the active learning approach is not the most efficient or effective means of responding to all training needs. Thus, we discuss the impact of the active learning approach on different types of learning outcomes in order to identify the situations under which it is likely to demonstrate the greatest utility. We conclude the chapter by highlighting research and practical implications of our integrated framework, and we outline an agenda for future research on active learning

    Il costo dell’intervento chirurgico in laparoscopia con l’Activity Based Costing

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    The purpose of this research is to analyze the role of the Management Control System (MCS) and of the Management Accounting System (MAS) in healthcare (HC) organizations. It aims at studying if and how managerial considerations affect the clinical culture. Results are based on the findings of a research developed within 12 Local Health Authorities (Aziende Sanitarie Locali LHAs) and 4 Teaching Hospital (Aziende Ospedaliere Universitarie THs) in Italian Tuscany Region and address the possibility to develop an alternative model from those of accountingization or legitimation proposed in literature to understand the role of these systems in healthcare. Results highlight that the economic language may assume a great importance in clinicians’ decision making and penetrates into clinical culture. Most important factor affecting results is the development of an alliance between controllers and clinicians, based trust and collaboration. The paper is a contribution to the literature about the role of MCS and MAS in healthcare and it is developed within the schemes traced by Habermas and refined by Laughlin and by Broadbent and Laughlin. The original value stands on the individuation of a model where the “integrative interactive” management model is able to penetrate clinical discourse and the conditions at which it can be developed.Management Accounting Change, Management Control Change, Healthcare Accounting, Professional organization, accountinization, legitimation, Habermas
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