The reception pattern of the balanced scorecard: accounting for interpretative viability

‘The role of fads and fashions in shaping management accounting practices in contemporary organizations requires further inquiry’ (Malmi, T. (1999). Activity based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24, 669). Against the background of the evolving management fashion literature we discuss the ‘reception pattern’ of the Balanced Scorecard (BSC) in the Netherlands. To get insight into the organizational changes induced by and associated with the BSC-discourse, we systematically discovered how the concept, since its launch by Kaplan & Norton (1992), has grown into an umbrella that encompasses a variety of interpretations and uses. The paper offers a framework to show how BSC-discourse and its actual use have developed in interrelated yet loosely coupled ways.

An Exceptional SSM from E6 Orbifold GUTs with intermediate LR symmetry

We propose a class of E6-based local orbifold Grand Unified Theories (GUTs) which yield an exceptional supersymmetric standard model as their low energy theory including leptoquark and unhiggs exotics and a Z' at the TeV scale. Unification is achieved in two steps through an intermediate scale symmetry breaking.Comment: Minor typos corrected, and extended conclusions a bi

Co-word Analysis using the Chinese Character Set

Until recently, Chinese texts could not be studied using co-word analysis because the words are not separated by spaces in Chinese (and Japanese). A word can be composed of one or more characters. The online availability of programs that separate Chinese texts makes it possible to analyze them using semantic maps. Chinese characters contain not only information, but also meaning. This may enhance the readability of semantic maps. In this study, we analyze 58 words which occur ten or more times in the 1652 journal titles of the China Scientific and Technical Papers and Citations Database. The word occurrence matrix is visualized and factor-analyzed

Witten's conjecture and Property P

Let K be a non-trivial knot in the 3-sphere and let Y be the 3-manifold obtained by surgery on K with surgery-coefficient 1. Using tools from gauge theory and symplectic topology, it is shown that the fundamental group of Y admits a non-trivial homomorphism to the group SO(3). In particular, Y cannot be a homotopy-sphere.Comment: Published by Geometry and Topology at http://www.maths.warwick.ac.uk/gt/GTVol8/paper7.abs.html Version 5: links correcte

F-Theory, T-Duality on K3 Surfaces and N=2 Supersymmetric Gauge Theories in Four Dimensions

We construct T-duality on K3 surfaces. The T-duality exchanges a 4-brane R-R charge and a 0-brane R-R charge. We study the action of the T-duality on the moduli space of 0-branes located at points of K3 and 4-branes wrapping it. We apply the construction to F-theory compactified on a Calabi-Yau 4-fold and study the duality of N=2 SU(N_c) gauge theories in four dimensions. We discuss the generalization to the N=1 duality scenario.Comment: 13 pages, late

Genetic variation in competition traits at different ages and time periods and correlations with traits at field tests of 4-year-old Swedish Warmblood horses

For many years, the breeding value estimation for Swedish riding horses has been based on results from Riding Horse Quality Tests (RHQTs) of 4-year-olds only. Traits tested are conformation, gaits and jumping ability. An integrated index including competition results is under development to both get as reliable proofs as possible and increases the credibility of the indexes among breeders, trainers and riders. The objectives of this study were to investigate the suitability of competition data for use in genetic evaluations of horses and to examine how well young horse performance agrees with performance later in life. Competition results in dressage and show jumping for almost 40 000 horses from the beginning of the 1960s until 2006 were available. For RHQT data of 14 000 horses judged between 1988 and 2007 were used. Genetic parameters were estimated for accumulated competition results defined for different age groups (4 to 6 years of age, 4 to 9 years of age and lifetime), and for different birth year groups. Genetic correlations were estimated between results at RHQT and competitions with a multi-trait animal model. Heritabilities were higher for show jumping than dressage and increased with increasing age of the horse and amount of information. For dressage, heritabilities increased from 0.11 for the youngest group to 0.16 for lifetime results. For show jumping corresponding values increased from 0.24 to 0.28. Genetic correlations between competition results for the different age groups were highly positive (0.84 to 1.00), as were those between jumping traits at RHQT and competition results in show jumping (0.87 to 0.89). For dressage-related traits as 4-year-old and dressage competition results the estimated genetic correlations were between 0.47 and 0.77. We suggest that lifetime results from competitions should be integrated into the genetic evaluation system. However, genetic parameters showed that traits had changed during the over 35-year period covered due to the development of the sport, which needs to be considered in future genetic evaluations

Review: Ian Gough: Heat, Greed and Human Need - Climate Change, Capitalism and Sustainable Wellbeing

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