The dynamics of university units as a multi-level process. Credibility cycles and resource dependencies

This paper presents an analysis of resource acquisition and profile development of institutional units within universities. We conceptualize resource acquisition as a two level nested process, where units compete for external resources based on their credibility, but at the same time are granted faculty positions from the larger units (department) to which they belong. Our model implies that the growth of university units is constrained by the decisions of their parent department on the allocation of professorial positions, which represent the critical resource for most units’ activities. In our field of study this allocation is largely based on educational activities, and therefore, units with high scientific credibility are not necessarily able to grow, despite an increasing reliance on external funds. Our paper therefore sheds light on the implications that the dual funding system of European universities has for the development of units, while taking into account the interaction between institutional funding and third-party funding

Налогообложение в реформах управления государственными финансами

Общепринятые теоретические подходы к реформированию государственной экономики, как правило, вполне пригодны для целей управления изменениями налоговых систем и их составляющих. В частности, в налоговом администрировании особенно проблемным представляется всемерное обеспечение реализации принципов горизонтальной справедливости, а также внедрение подходов, при которых для налогоплательщиков выполнение обязательств по внесению платежей становится более выгодным, чем уклонение от их уплаты. Во многих развивающихся странах неспособность правительства в связи с политическими причинами реализовать задекларированные программы часто является основным препятствием социально-экономического развития. Имплементация многих инициатив по реформированию не всегда успешна из-за отсутствия четких стратегий в государственной политике структурных изменений. Широко известны модели применения новых подходов в системах управления государственными финансами, в частности, при формировании и движении доходов, расходов и долгов. При стандартном анализе налоговых систем часто игнорируется результативность налогового администрирования, связанная с трансакционными издержками и влиянием теневой экономики: речь идет о затратах плательщиков обязательных платежей и сборов и налоговых органов, а также об иных, не подлежащих количественной оценке составляющих налогообложения, включая мотивацию нарушений законодательства. Большое значение имеет налоговое поведение, предотвращение оппортунизма, регулирование способов публичного раскрытия информации, применение системных инструментов взимания налогов. При разработке детальных планов реформирования необходимо стремиться к максимальной эффективности непрерывных циклов движения финансовых ресурсов в доходах и расходах, а также учитывать угрозы нарушения бюджетных процессов, при этом одним из главных должен быть вопрос выбора целей и приоритетов. Известны случаи, когда донорское сообщество и международные организации настаивали на необходимости внедрения определенных образцов «лучшей практики», особенно если реформирование осуществлялось при их финансовой поддержке. Отдавая должное многим позитивным примерам, следует иметь в виду, что для налоговой системы каждой страны характерны специфические черты, поэтому эффективность ее реформирования во многом будет зависеть от учета местных особенностей. В целом задача управления изменениями в системах государственных финансов усложняется внешними и внутренними факторами неопределенности, поэтому при любых обстоятельствах необходимо обеспечивать непрерывность бюджетного процесса и исполнение государством своих конституционных обязательств. Регуляторная функция экономики должна быть направлена на реализацию целей устойчивого экономического развития, соответственно, в рамках налоговой системы, как стратегического элемента госрегулирования, должны работать эффективные механизмы налогов, сборов, а также льгот и преференций во взаимосвязи с расходными статьями, трансфертами и субсидиями.Generally, standard theoretical approaches to reforming national economy are quite usable for goals of managing changes of taxation systems and their components. In particular, of most problematic issue for tax administration is all-round provision of implementing principles of horizontal justice, as well as introducing the approaches which allow the execution of commitments on making payments by taxpayers to be more profitable than evasion. In many developing countries, due to political reasons the government’s inability to implement their declared programs is frequently the main obstacle to improving the socio-economic progress. Implementation of many reform initiatives is not always successful due to absence of clear strategies in governmental policy of structural transformations. There are wide known models of applying new approaches in systems of public finance management (PFM), particularly, in regard of formation and dynamics of revenues, expenses, debts. The standard analysis of tax systems ignores, as a rule, the efficiency of tax administration connected with transaction costs and shadow economy influence: the issue is about the expenses, on one hand, for payers of obligatory payments and levies, and on the other hand, for taxation authorities, as well as about the other taxation components, non-subject to quantitative assessment, including motivation of breaching legislation. Of great significance is tax behavior, prevention of opportunism, regulation of not only tax rates and taxation basis but also of ways of public information accessibility, application of systemic toolkits of tax collection. While developing detailed plans of reforming, it is necessary to strain after maximum efficiency of continuous cycles of financial resource movements in terms of revenues and expenditures, as well as to consider challenges for interruption of the budget processes. At that, one of the main issue is, obviously, selection of targets and priorities. There are known cases, when the donor community and international organizations insist on “the best practices” introduction, especially if the reforming is carried out with their financial support. In justice to numerous positive examples, it should be borne in mind that each taxation system of every country is characterized by their specific traits, so the efficiency of its reforming will at large depend on considering local features. On the whole, the task of managing changes in the public finance systems is getting more complicated in the context of external and internal factors of uncertainty. Thus, in any circumstances it is vital to ensure continuity of the budget process, as well as execution by the state of its constitutional obligations. The regulatory potential of economy should be focused on implementing sustainable economic development goals. Accordingly, in the taxation system framework, as a strategic tool for governmental regulation, there must function efficient mechanisms of taxes and levies, as well as benefits and preferences in coordination with expenditure items, transfers and subsidies

Playing the game: the study of knowledge processes across organisational boundaries in the videogames industry

This thesis studies knowledge processes which span organisational boundaries, examining how knowledge is formed and shared between two companies with divergent interests, facing the challenges of innovation processes. Cross-boundary work provides access to diverse sources of knowledge, specialties and approaches, and this enhances the innovative performance of firms. However, managing knowledge and spanning diverse boundaries has proven to be difficult. While the epistemic and social challenges have been identified to trigger conflicts and misunderstandings across boundaries, the complexity, inter-dependency and uncertainty of innovation processes have been found to multiply these challenges. Informed by the practice-based perspective, this thesis examines how the challenges of integrating knowledge in such a context are addressed and resolved. Building upon this theoretical perspective, the thesis aims to enhance understandings of knowledge processes between the large bureaucratic organisations (publishers) and small/medium-sized companies (developers) in the videogames industry. Underpinned by a social constructionist and interpretivist methodology, a qualitative study of three publisher-developer relationships was conducted. With thirty six semi-structured interviews with senior directors, managers and team leaders, the thesis examined cross- boundary practices and the conflicts experienced in this process. In order to achieve this, the study focused on the role that boundary objects, trust development and power structures played in facilitating knowledge processes. The thesis recognises the evolving and relational character of boundary objects, highlighting that a combination of static and dynamic boundary objects were effective in facilitating knowledge integration in the publisher-developer relationship. It also reveals that despite high levels of distrust between the parties involved, they managed to create and maintain a working relationship by resorting to opportunistic practices, such as knowledge hiding, deception and collusion. It is emphasised that understanding the power dynamics in the publisher-developer relationship is a pre-requisite to explaining 2 how knowledge is managed across organisational boundaries during the course of a project. Drawing upon a Foucauldian perspective, the thesis identifies the positive and enabling aspects of power dynamics in this relationship. It argues that when the parties have discrepancies, competition and high levels of distrust, power games positively influence cross-boundary practices, the use of boundary objects and knowledge processes, ultimately mobilising knowledge integration. The thesis makes four significant contributions to the knowledge management and cross-boundary work literature. First, it identifies an evolving role for boundary objects, showing how they develop during the course of a project. Second, it finds a relational and politicised dimension for boundary objects, highlighting the role of brokers to manipulate and mobilise the use and effectiveness of these objects. Third, the thesis extends the existing literature by revealing that despite high levels of distrust, parties can create a working relationship. The research shows that this is achieved through resorting to opportunistic behaviour, such as knowledge hiding, deception and collusion. As a result, this thesis adds a complementary level to Carlile's Integrated Framework, explaining that when there are high levels of differences, dependencies and novelty in the cross-boundary work, knowledge hiding, deception and collusion are the driving force to facilitate knowledge integration and maintain a functional relationship. The fourth contribution of this thesis is recognising the positive and productive aspects of power dynamics that enable and mobilise boundary objects and knowledge processes, ultimately bringing positive outcomes and creating a functional relationship between two companies with divergent interests

Bayesian Learning and Predictability in a Stochastic Nonlinear Dynamical Model

Bayesian inference methods are applied within a Bayesian hierarchical modelling framework to the problems of joint state and parameter estimation, and of state forecasting. We explore and demonstrate the ideas in the context of a simple nonlinear marine biogeochemical model. A novel approach is proposed to the formulation of the stochastic process model, in which ecophysiological properties of plankton communities are represented by autoregressive stochastic processes. This approach captures the effects of changes in plankton communities over time, and it allows the incorporation of literature metadata on individual species into prior distributions for process model parameters. The approach is applied to a case study at Ocean Station Papa, using Particle Markov chain Monte Carlo computational techniques. The results suggest that, by drawing on objective prior information, it is possible to extract useful information about model state and a subset of parameters, and even to make useful long-term forecasts, based on sparse and noisy observations

Toward A Model of International Compensation and Rewards: Learning From how Managers Respond to Variations in Local Host Contexts

Managers and researchers recognize that the tensions created by the interplay of globalization and national environments influence the behaviors of multinational enterprises (MNEs). In order to develop a model that is useful for understanding the effects of the global and local host environments on managerial compensation, we undertook a grounded theory building study of managers in several multinationals. We use the information gained to extend two contemporary perspectives of IHRM: national culture, and strategic alignment. We develop the idea that it is the relative degree of variation (flexibility) within the local host context that is critical to understanding managers\u27 ICRS decisions. We present a different, pragmatic experimentation view of managers\u27 ICRS decision making, which we believe offers insights into the effects of the interplay of the MNE pressures to create integrated global systems and the pressures generated within the local host environments

Networking innovation in the European car industry: does the open innovation model fit?

The demands of transportation have driven the automobile industry into an innovation race. Uncertain technological trends, long development cycles, highly capital-intensive product development, saturated markets, and environmental and safety regulations have subjected the sector to major transformations. The technological and organisational innovations related to these transformations necessitate research that can enhance our understanding of the characteristics of the new systems. The study investigates the applicability of the Open Innovation concept to a mature capital-intensive asset-based industry - the European automobile industry, which is preparing for a radical technological discontinuity. Purposely selected knowledgeable respondents were interviewed across seven European countries. The findings contribute to the understanding of the OI concept by identifying key obstacles to the wider adoption of the OI model in the European car industry, and signalling the importance of intermediaries and large incumbents for driving network development and OI practices as well as the need of new competencies to be developed by all players