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251.
Tamer S. Hamza Doaa K. Hassan 《International Journal of Technology and Design Education》2016,26(4):587-612
Creativity is an original cognitive ability and problem solving process which enables individuals to use their intelligence in a way that is unique and directed toward coming up with a product. Architectural education is one of the fields in which human creativity has been exhibited; because, it can be defined as a design study that correlates with other disciplines: social sciences, management, history, operational research, philosophy, graphic design, math and etc. These features which distinguish architecture from other disciplines ascribe different kind of responsibilities for architectural education; since beside technical and professional skills, an architect must have imagination and to be creative at many levels. Thus, this research aims at proving that students can be trained in creative thinking via acquiring specific skills and systematic techniques, which directly acts on design product. The study methodology depends on the concept of experimental research that targets at exposing students to creative problem solving experience via carrying out a creative training course that concerns “Consequential Creativity”. That experiment examined the potentiality of enhancing the students’ ability of viewing problems in non-traditional perspectives that counts on the systematic procedures of problem solving. Tools for assessment before and after training have been implemented. The Experiment findings proved that the students’ creative thinking skill has been clearly improved after attending the course. Therefore, training in creative thinking can be considered as independent courses or within specific architectural curricula. 相似文献
252.
The performance of firms depends not just on the structure of the industries in which they compete but also on their relative positioning within those industries, in terms of operating within particular niches. We propose that demand for these niches depends endogenously on the historical ecology of the products offered: Niches become saturated—reduced in their ability to support products—as a large number of previous offerings allows the audience to satisfy its desire for products of a particular type. Analyzing the survival rates of television series aired in the United States from 1946 to 2003, we found that the survival rates of future entrants fell with the extensiveness of recent offerings in the niche, and that the negative association between crowding and survival also weakened with this saturation. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
253.
Dowd SB 《Hospital materiel management quarterly》2000,21(3):1-3
Learning is seen as a systems-level phenomenon that stays within the organization regardless of the "players" involved. However, this article reviews some of the history of organizational learning and the learning organization and makes a proposal for how health care organizations are becoming learning organizations. 相似文献
254.
Poverty Dynamics of Households in Rural China 总被引:1,自引:0,他引:1
The objective of our study is to identify patterns and causes of households' transitions into and out of poverty using the long household panel data on rural China in 1989–2009. We propose a discrete‐time multi‐spell duration model that not only corrects for unobserved heterogeneity, but also addresses the endogeneity due to dynamic selection associated with household's livelihood strategies. The household choosing farming or out‐migration as a main livelihood strategy was more likely to escape from persistent poverty than those taking local non‐agricultural employment. The present study emphasizes the central role of agriculture in helping the chronically poor escape from poverty. 相似文献
255.
This study analyzes the effect of variety on consumer utility using historical behavioral information for 1,397 consumers participating in 729,049 unique rounds of play. We show that consumers generally exhibit a preference for variety as part of their gameplay utility. The relationship between variety and utility is nonlinear and follows, at least for some types of variety, an inverted u‐shape as predicted by the Wundt curve. Our results represent the first such evidence on the importance of variety in video gaming, which has significant implications for consumption through optimization of gameplay utility to satisfy the demand for variety. 相似文献
256.
This study examines the relationship between earnings management and auditor behaviour in the pre-bankrupt client segment of the Spanish audit market. As proxies for auditor behaviour, we use type of audit firm (Big N/non-Big N) and type of audit report. In contrast to the USA, audit reports in Spain often include modifications other than a going-concern opinion. This allows us to study the relationship in more detail than is possible with US data. The results of our study show that discretionary accruals are negatively related to going-concern opinions but are positively related to reports modified for reasons other than going-concern problems. However, unlike Butler et al. (Journal of Accounting and Economics, 37, pp. 139–165, 2004) the negative relationship is explained not by liquidity survival tactics but by auditor conservatism. We find this conservatism not only in the value of discretionary accruals but also in the qualifications that accompany a going concern. In these cases GAAP violations have a much greater income effect and a stronger relationship with the reversal of manipulation accumulated over the years than with the manipulation introduced during the last year. Finally, our results suggest that Big N differentiation in a code-law country is context-specific and depends on the business risk parameter of the ‘audit risk model’. In particular, for high-risk firms, Big N auditors show a significantly lower level of discretionary accruals and a greater propensity to issue a going-concern opinion. 相似文献
257.
S. David Young 《European Accounting Review》2013,22(1):157-189
This article examines the changing role of financial accounting in the former East Germany as that country underwent the transition from a centrally planned to a market-driven economy. The German government's insistence on a sales model of privatization in preference to some form of mass privatization, combined with legal requirements to make up equity shortfalls in eastern German enterprises, resulted in a highly centralized and interventionist approach to accounting change. The article reviews and analyses the historical, technical, economic and political aspects of this change process. 相似文献
258.
259.
Following the waves of corporate scandals and the increasing attention to corporate governance, the transparency of reporting on director-level pay has increased across Europe. This article examines the extent of convergence in laws, codes and corporate reporting practices in regard to director-level pay in France, Germany, Switzerland and the UK. The paper analyses annual reports and the websites of 23 companies, using institutional theory to discuss the coercive, normative and mimetic pressures for convergence that are revealed, not just in the laws and codes in each country, but also in the standardized wording in the relevant sections of reports which have become clichés. 相似文献
260.
Karin Bredin Jonas Söderlund 《International Journal of Human Resource Management》2013,24(10):2202-2221
This paper introduces the idea of the ‘HR quadriad’ as a framework for the analysis of HRM as a collective, configurational, and complementary system of roles and practices. The framework highlights the interplay between HR specialists, line managers, project managers, and project workers in the implementation of HR practices. On the basis of a multiple case study comprising six project-based organizations, two organizational factors are singled out as important for the design of the HR quadriad: (1) the nature of project work as either intra-functional or inter-functional, and (2) project participation as either focused or fragmented. The paper gives empirical support to recent research on HRM favoring the synergic integration of the elements of HRM systems designed in a way that acknowledges internal coherence and organizational conditions. 相似文献