Development time and new product sales: A contingency analysis of product innovativeness and price

Opposing theories and conflicting empirical results with regard to the effect of development time on new product sales suggest the need for a contingency analysis into factors affecting this relationship. This study uses a unique combination of accounting and perceptual data from 129 product development projects to test the combined contingency effect of product innovativeness and new product price on the relationship between development time and new product sales. The results show that for radically new products with short development times, price has no effect on new product sales. When the development time is long, price has a negative effect on the sales of radical new products. The findings additionally show that price has no effect on sales for incremental new products with short development times and a negative effect for incremental new products with long development times. Together, these findings shed new light on the relationship between development time and new product sales

Mitochondrial Superoxide Contributes to Blood Flow and Axonal Transport Deficits in the Tg2576 Mouse Model of Alzheimer's Disease

Alzheimer's disease (AD) is a neurodegenerative disease characterized by the progressive decline in cognitive functions and the deposition of aggregated amyloid beta (Abeta) into senile plaques and the protein tau into tangles. In addition, a general state of oxidation has long been known to be a major hallmark of the disease. What is not known however, are the mechanisms by which oxidative stress contributes to the pathology of AD.In the current study, we used a mouse model of AD and genetically boosted its ability to quench free radicals of specific mitochondrial origin. We found that such manipulation conferred to the AD mice protection against vascular as well as neuronal deficits that typically affect them. We also found that the vascular deficits are improved via antioxidant modulation of the endothelial nitric oxide synthase, an enzyme primarily responsible for the production of nitric oxide, while neuronal deficits are improved via modulation of the phosphorylation status of the protein tau, which is a neuronal cytoskeletal stabilizer.These findings directly link free radicals of specific mitochondrial origin to AD-associated vascular and neuronal pathology

Product–process matrix and complementarity approach

The relationship between different types of innovation is analysed from three different approaches. On the one hand, the distinctive view assumes that the determinants of each type of innovation are different and therefore there is no relationship between them. On the other hand, the integrative view considers that the different types of innovation are complementary. Finally, the product–process matrix framework suggests that the relationship between product innovation and process innovation is substitutive. Using data from Spain belonging to the Technological Innovation Panel (PITEC) for the years 2008, 2009, 2010, 2011 and 2012, we tested which of the three approaches is predominant. To perform the hypothesis test, we used the so-called complementarity approach. We find that there is no unique relation. The nature of the relationship depends on the types of innovation that interact. Our most significant finding is that the relationship between product innovation and process innovation is complementary. This finding contradicts the proposal of the product–process matrix framework. Consequently, the joint implementation of both types of innovation generates a greater impact on the performance of a company than the sum of their separate implementation

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research

Kritické otázky komplexního měření a řízení výkonnosti

An effectively functioning performance management process has become the key to success in today’s tough competitive environment. It is necessary to have comprehensive knowledge of new approaches to performance measurement in order to create and implement such a process. The main aim of this paper is to contribute toward building on such knowledge by designing a performance measurement and management process diagram. To fulfill this goal, the features of a performance measurement system have been determined based on research in the literature; additionally, key elements that are necessary for a comprehensive process of performance management have been defined using case study analysis. The diagram also identifies critical elements of contemporary performance management process related to the provision of balanced performance indicators and their subsequent incorporation in strategic planning. The findings show that competitive-related performance aspects such as innovation, core competencies, and employee engagement are not sufficiently integrated in performance measurementÚčinně fungující proces řízení výkonnosti se stal klíčem k úspěchu v dnešním silném konkurenčním prostředí. Pro vytvoření a zavedení takového procesu je nezbytné mít k dispozici komplexní znalosti o nových přístupech k měření výkonnosti. Hlavním cílem tohoto příspěvku je přispět k budování těchto znalostí navržením diagramu procesu měření a řízení výkonnosti. K dosažení tohoto cíle byly rysy systému měření výkonu stanoveny na základě výzkumu v literatuře; Klíčové prvky, které jsou nezbytné pro komplexní proces řízení výkonnosti, byly dále definovány na základě analýzy případových studií. Diagram také identifikuje kritické prvky současného procesu řízení výkonnosti související s poskytováním vyvážených ukazatelů výkonnosti a jejich následným začleněním do strategického plánování. Zjištění ukazují, že výkonnostní aspekty související s konkurencí, jako jsou inovace, klíčové kompetence a angažovanost zaměstnanců, nejsou dostatečně integrovány do měření výkonnosti