The Experts below are selected from a list of 8898 Experts worldwide ranked by ideXlab platform
Andrea Tenucci - One of the best experts on this subject based on the ideXlab platform.
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strategic management accounting and business strategy a Loose Coupling
Journal of Accounting & Organizational Change, 2010Co-Authors: Lino Cinquini, Andrea TenucciAbstract:– The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning., – The paper is based on an internet questionnaire survey of Italian companies. Multiple regression analysis is used to test the impact of strategic variables (pattern, mission and positioning) on SMA usage. Company size is included as control variable., – Several SMA techniques appear to be used in Italian companies as they are in other countries investigated in different studies. Customer accounting, competitive position monitoring, competitor performance appraisal based on published financial statement and quality costing represent the most widely used SMA techniques in the Italian sample. From the regression analysis, both defender‐ and cost leader‐type of strategy are found to be more willing to use SMA techniques addressing cost information., – The issue, common in contingent research, of business strategy definition and operationalization constitutes the main limitation of the paper; in an attempt to restrict its effect, it uses three strategic typologies (pattern, mission and positioning) and employs a measurement method used in previous studies. A second issue concerns the definition of SMA techniques. There is no concurred list of SMA techniques in the literature and further discussion is expected in the future., – First, empirical evidence is provided to a field (SMA) where empirical research is needed in order to be comparable with traditional management accounting techniques. Second, for the first time in SMA studies, a framework is employed that considers all of the three main strategic variables (pattern, mission and positioning) used in management accounting literature. As a result, the Loose Coupling between SMA techniques and business strategy typologies indicates (with the possible exception of cost‐related SMA techniques) that the same SMA technique can support different strategic approaches of the company.
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Strategic Management Accounting and Business Strategy: A Loose Coupling?
Social Science Research Network, 2007Co-Authors: Lino Cinquini, Andrea TenucciAbstract:Purpose - The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning. Design/methodology/approach - The study is based on an internet questionnaire survey of Italian companies. Multiple regression analysis is used to test the impact of strategic variables (pattern, mission and positioning) on SMA usage. Company size is included as control variable. Findings - Several SMA techniques appear to be used in Italian companies as they are in other countries investigated in different studies. Customer Accounting, Competitive Position Monitoring, Competitor performance appraisal based on published financial statement and Quality Costing represent the most widely used SMA techniques in the Italian sample. From the regression analysis, both defender-type and cost leader-type of strategy are found to be more willing to use SMA techniques addressing cost information. Research limitations/implications - The issue, common in contingent research, of business strategy definition and operationalization constitutes the main limitation of the paper; in an attempt to restrict its effect, we use three strategic typologies (pattern, mission and positioning) and employ a measurement method used in previous studies. A second issue concerns the definition of SMA techniques. There is no concurred list of SMA techniques in the literature and further discussion is expected in the future. Originality/value - Firstly, empirical evidence is provided to a field (SMA) where empirical research is needed in order to be comparable with traditional management accounting techniques. Secondly, for the first time in SMA studies, a framework is employed that considers all of the three main strategic variables (pattern, mission and positioning) used in management accounting literature. As a result, the Loose Coupling between SMA techniques and business strategy typologies indicates (with the possible exception of cost related SMA techniques) that the same SMA technique can support different strategic approaches of the company.
Erwin Danneels - One of the best experts on this subject based on the ideXlab platform.
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tight Loose Coupling with customers the enactment of customer orientation
Strategic Management Journal, 2003Co-Authors: Erwin DanneelsAbstract:This article argues that tight linkages with customers present a paradox for the firm. The research question of this study is: What is the behavioral and cognitive process by which a firm establishes close links with its customers, and how can this process be both beneficial and detrimental? Existing theory and data from apparel retailers suggest that firms forge these tight links by enacting their customer environment. In the process of enactment, cognitions and actions reinforce each other and become increasingly focused. The tight Coupling generated through enactment comes at the price of increased commitment and restricted vision. The author argues that firms should balance the natural process of tight Coupling with a deliberate effort at Loose Coupling, and draws implications for further research on the organization-environment interface. Copyright © 2003 John Wiley & Sons, Ltd.
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Tight–Loose Coupling with customers: the enactment of customer orientation
Strategic Management Journal, 2003Co-Authors: Erwin DanneelsAbstract:This article argues that tight linkages with customers present a paradox for the firm. The research question of this study is: What is the behavioral and cognitive process by which a firm establishes close links with its customers, and how can this process be both beneficial and detrimental? Existing theory and data from apparel retailers suggest that firms forge these tight links by enacting their customer environment. In the process of enactment, cognitions and actions reinforce each other and become increasingly focused. The tight Coupling generated through enactment comes at the price of increased commitment and restricted vision. The author argues that firms should balance the natural process of tight Coupling with a deliberate effort at Loose Coupling, and draws implications for further research on the organization-environment interface. Copyright © 2003 John Wiley & Sons, Ltd.
Pere Ridao - One of the best experts on this subject based on the ideXlab platform.
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motion planning for an underwater mobile manipulator by exploiting Loose Coupling
Intelligent Robots and Systems, 2018Co-Authors: Dina Youakim, Andrew Dornbush, Maxim Likhachev, Pere RidaoAbstract:Intervention Autonomous Underwater Vehicle or I-AUV has recently started to grab researchers attention in the last 20 years. Only three I-AUVs have demonstrated autonomous manipulation skills: ALIVE, SAUVIM and GIRONA 500. While prior systems rely on variations of the task-priority redundancy control framework, our recent research showed preliminary results using motion planning for floating-based intervention in the presence of obstacles. With the increasing need for autonomously performing more complex manipulation tasks, two main challenges need to be addressed: the high-dimensionality of the system, and the motion coordination between the mobile base and the working arm. The latter challenge is of high importance if accurate execution is required, especially considering the floating nature of the AUV and the control challenges that come with it. Our approach relies on exploiting the Loose Coupling between the AUV and the arm. In particular we present an approach based on MR-MHA * (Multi-Representation, Multi-Heuristic A*), and we show how it can generate efficient trajectories by exploiting deCoupling. We show for the first time the use of a search-based planner on a high-dimensional underwater manipulator. In addition, we support our claims with experimental analysis of the generated trajectories with respect to various metrics in different environments. Furthermore, we demonstrate the ability of our approach to conduct a full intervention mission in a realistic simulated underwater intervention environment.
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IROS - Motion Planning for an Underwater Mobile Manipulator by Exploiting Loose Coupling
2018 IEEE RSJ International Conference on Intelligent Robots and Systems (IROS), 2018Co-Authors: Dina Youakim, Andrew Dornbush, Maxim Likhachev, Pere RidaoAbstract:Intervention Autonomous Underwater Vehicle or I-AUV has recently started to grab researchers attention in the last 20 years. Only three I-AUVs have demonstrated autonomous manipulation skills: ALIVE, SAUVIM and GIRONA 500. While prior systems rely on variations of the task-priority redundancy control framework, our recent research showed preliminary results using motion planning for floating-based intervention in the presence of obstacles. With the increasing need for autonomously performing more complex manipulation tasks, two main challenges need to be addressed: the high-dimensionality of the system, and the motion coordination between the mobile base and the working arm. The latter challenge is of high importance if accurate execution is required, especially considering the floating nature of the AUV and the control challenges that come with it. Our approach relies on exploiting the Loose Coupling between the AUV and the arm. In particular we present an approach based on MR-MHA * (Multi-Representation, Multi-Heuristic A*), and we show how it can generate efficient trajectories by exploiting deCoupling. We show for the first time the use of a search-based planner on a high-dimensional underwater manipulator. In addition, we support our claims with experimental analysis of the generated trajectories with respect to various metrics in different environments. Furthermore, we demonstrate the ability of our approach to conduct a full intervention mission in a realistic simulated underwater intervention environment.
Sami Tabbane - One of the best experts on this subject based on the ideXlab platform.
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Loose Coupling approach for umts wimax integration
IFIP Wireless Days, 2011Co-Authors: Sarra Benoubira, M Frikha, Sami TabbaneAbstract:Fourth generation (4G) Network integrates existing wireless technologies (GPRS/UMTS, WiMAX, WLAN, etc.) and offers access to services while on the move, at any place and any time. A multi-interface device can switch connection among available access points implementing different technologies. Integration of heterogeneous wireless networks can be performed at different levels (open Coupling and tight Coupling.). This paper presents a Loose Coupling approach to interconnect UMTS and WIMAX systems.
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Wireless Days - Loose Coupling approach for UMTS/WiMAX integration
2011 IFIP Wireless Days (WD), 2011Co-Authors: Sarra Benoubira, M Frikha, Sami TabbaneAbstract:Fourth generation (4G) Network integrates existing wireless technologies (GPRS/UMTS, WiMAX, WLAN, etc.) and offers access to services while on the move, at any place and any time. A multi-interface device can switch connection among available access points implementing different technologies. Integration of heterogeneous wireless networks can be performed at different levels (open Coupling and tight Coupling.). This paper presents a Loose Coupling approach to interconnect UMTS and WIMAX systems.
Wu Xiao-hu - One of the best experts on this subject based on the ideXlab platform.
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DSP controlled wireless transmission technology based on Loose Coupling transformer
Chinese Journal of Power Sources, 2012Co-Authors: Wu Xiao-huAbstract:A new type of wireless transmission system based on Loose Coupling transformer controlled by DSP with digital technology and IGPT was developed.The TMS320F2812 was used as the main control chip and IR2110 was used as the power driver.The Loose Coupling transformer was adopted to achieve the contact between the power supply system and electrical equipment without conductor.SPWM was adopted as the method of DC/AC so that the wireless energy is efficiently passing by controlling energy antenna launch frequency.The simulating result shows that this system has some of the feasibility and value.
