ANNIS: a linguistic database for exploring information structure

In this paper, we discuss the design and implementation of our first version of the database "ANNIS" (ANNotation of Information Structure). For research based on empirical data, ANNIS provides a uniform environment for storing this data together with its linguistic annotations. A central database promotes standardized annotation, which facilitates interpretation and comparison of the data. ANNIS is used through a standard web browser and offers tier-based visualization of data and annotations, as well as search facilities that allow for cross-level and cross-sentential queries. The paper motivates the design of the system, characterizes its user interface, and provides an initial technical evaluation of ANNIS with respect to data size and query processing

“Global” management accounting research: some reflections

I start with some examples of global studies that compare and contrast "remedies" to management control and corporate governance issues across borders to expose the common tenet of such studies that "uniformity" of practices or regulations is "counter-productive" given national/cultural variations across countries. However, I critically evaluate this so-called "non-uniformity" prescription by considering the costs of local or situational adaptions. This naturally links with the "homogenizing" effects of globalization, where I ponder whether globalization might actually reduce the power of comparative studies across countries or regions, or whether, regardless, there remains great benefit to be had from studying "local" practices that can be theoretically generalized. I also offer some suggestions to help strengthen the design of comparative studies to try and maximize their (conceptual, if not econometric) power

Hollywood studios appear to plan sequels before they produce the original movie

“Growth options” to produce a sequel enable studios to dedicate a larger budget to the original film, writes Wim Van der Stede

Strategy, control, performance : an empirical analysis in large, independent, Belgian firms

A

Managers with a history of good results get more flexible performance targets

Wim A. Van der Stede finds evidence that, contrary to common belief, firms don't always ratchet up target

Comparison of immune responses in parenteral FaeG DNA primed pigs boosted orally with F4 protein or reimmunized with the DNA vaccine

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Target ratcheting

Here is one diehard maxim of business: don't overshoot your budget target because next thing you know your target for next year will be tougher yet. Target ratcheting at work; that is, when you do better than target, your next target is even higher, but when you do worse, your target won’t be reduced. So why shoot yourself in the foot? Add to this the common belief in budgeting settings that either you spend it or lose it, and thus arises the motivation to not only "not overshoot" but "spend more" to boot. A double whammy: leave money unearned and spend more than is necessary