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11.
Patricia Potter Bev France 《International Journal of Technology and Design Education》2018,28(1):101-120
Design and problem solving are central to technology and have distinguished learning in technology from other curriculum areas. This research investigated how expert technologists learn design and problem solving through experience. Data was collected from four expert technologists and this information was analysed using learning theories that focus on learning through experience—that is experiential learning theory, situated cognition, distributed cognition and activity theory. This framework of analysis provided evidence that learning through experience is central to these experts’ development and justify a broader construct of experience than normally associated with hard materials. This information supports curriculum development in hard materials technology that employs a wide range of experiences and provides justification for curriculum developers and teachers to justify, inform and develop effective design and problem solving learning programmes focussed on a broadened construct of experience. 相似文献
12.
Helen C. Potter 《Review of social economy》2013,71(1):62-81
The outstanding faults of the economic society in which we live are its failure to provide for full employment and its arbitrary and inequitable distribution of wealth and incomes. The bearing of the foregoing theory on the first of these is obvious (Keynes, 1936, p. 372). 相似文献
13.
Noise trading and prime and score premiums 总被引:1,自引:0,他引:1
This paper documents that a common element drives the time-series variation of the premium pricing of Primes and Scores. I argue that this common element is noise trading. The noise trading model of Delong, Shleifer, Summers and Waldmann (1990) predicts that returns on assets that are predominantly traded by noise traders will be correlated, since the misperceptions of noise traders are cross-sectionally correlated. Consistent with the noise trading hypothesis, changes in the average premium of Primes and Scores, which are predominantly traded by individual investors, are correlated with both changes in average discounts of closed-end funds and small firms returns. These empirical facts provide additional evidence that noise traders can affect security prices. 相似文献
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Our aim is to provide insight into the usefulness of accounting earnings for measuring the economic performance of local governments across Australia. Specifically, we explore whether (i) accrual accounting provides useful information, and (ii) earnings of local governments are conservative. We find that accrual accounting by local governments provides useful information as measured by the ability to predict one-year-ahead operating cash-flows. We find no conservatism in the financial reports of the average local government. This, we posit, is due to a lower level of demand for high-quality accrual-based financial reports from these entities. Consistent with this argument, both the quality of accruals and the degree of conservatism increase for local governments for which we predict a demand for higher-quality financial reporting. 相似文献
16.
Mitzi M. Montoya Anne P. Massey Yu‐Ting Caisy Hung C. Brad Crisp 《Journal of Product Innovation Management》2009,26(2):139-155
Globalization and technological advances are driving organizations to extend the boundaries of new product development (NPD) teams from traditional colocated settings to dispersed or virtual settings. Virtual NPD teams have a wide array of information and communication technologies (ICTs) at their disposal. ICTs allow team members to communicate and collaborate as they cope with the opportunities and challenges of cross‐boundary work. The purpose of this paper is to explore ICT use by members of virtual NPD teams. This study presents an exploratory test and integration of two competing perspectives of media use in virtual teams: media capacity theories and social dynamic media theories. Specifically, this paper examines the role of task type, organizational context, and ICT type as critical contingency variables affecting ICT use. It also examines how different patterns of ICT use relate to individual perceptions of team performance. The findings from this study of 184 members of virtual NPD teams in three global firms suggest that communication via ICTs in virtual NPD teams is contingent on a range of factors. 相似文献
17.
The focus of this paper is to further a discussion of codes of ethics as institutionalized organizational structures that
extend some form of legitimacy to organizations. The particular form of legitimacy is of critical importance to our analysis.
After reviewing various theories of legitimacy, we analyze the literature on how legitimacy is derived from codes of ethics
to discover which specific form of legitimacy is gained from their presence in organizations. We content analyze a sample
of codes to consider the question of whether a strategic, self-interested rationale lies behind the adoption of a code of
ethics. We propose that the process of employing codes of ethics in this strategic manner has become, through isomorphism,
an institutionalized practice that itself confers a cognitive form of legitimacy to the organization and further distances
the codes from their moral foundation. 相似文献
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19.
In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by
institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand
the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics
and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and
legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. Such an emphasis
on the needs of shareholders severely hinders implementation of measurement systems that address the needs of multiple stakeholder
groups. Second, we argue that the threat of litigation may constrain corporate managers from measuring and considering ethics
and corporate social responsibility matters. In particular, managers may be reluctant to quantify various ethical concerns
if the resulting measurements could be used as evidence against the corporation in a lawsuit. 相似文献
20.
For decades, the reporting entity concept has been the foundation of differential reporting in Australia. Those entities classified as ‘reporting entities’ are, prima facie, required to produce full GAAP‐based financial reports while other (non‐reporting) entities are generally able to produce less complex and shorter ‘special purpose’ financial reports. In recent years, the application of the concept, as originally set out in the Statement of Accounting Concepts (SAC) 1 Definition of the Reporting Entity, has been criticized on several grounds—particularly, that it does not yield the reporting outcomes originally intended by regulators. Our analysis of 1,546 companies lodging financial statements with the corporate regulator in Australia (ASIC) shows the principles‐based criteria in SAC 1, designed to indicate the existence of a reporting entity, do not systematically explain its application by entities. Our findings are relevant for policy makers, researchers, and regulators concerned with how these choices might be more effectively regulated in future and whether this is best done through principles‐based or rules‐based approaches. 相似文献