The problem taken up in the study is the management of the company in terms of costs incurred on the implementation of the concept of sustainable development. The problem is important and topical in view of the possibility of increasing the efficiency of management in companies organizing their activities in the perspective of sustainable development. As a consequence of the formulated research...

the purpose of this study was analyzing perception of agricultural college experts and managers of islamic azad university shoushtar branch regarding development of knowledge management. agricultural college experts and managers were considered as a statistical population (n=38). this research was conducted in june 2012 to april 2013. all individuals were investigated. after confirm the validit...

Organizational ability for continuous self-induced innovation, learning and development has emerged as a popular topic in recent management science literature. Nevertheless, there is no widely shared view on how organizational renewal should be defined and what it consists of. Consequently, this paper aims to produce an integrative definition of organizational renewal ability and to examine its...

M A N A G E M E N T A C C O U N T I N G Q U A R T E R L Y S P R I N G 2 0 1 4 , V O L . 1 5 , N O . 3 I t is generally accepted that one of management’s primary roles is to optimize profits by controlling costs effectively. This includes costs associated with operating the day-today business, such as those related to labor, materials, and administrative functions, as well as more strategic cost...

One of the primary outcomes of a software process assessment is visibility of the capability of a software process which among other things, informs us of the ability of a process to deliver consistent product quality levels. In safety critical domains, such as the medical device sector, high product quality – and particularly high product safety is an important consideration. To address this s...

We study the effects of credit rationing on Research and Development (R&D) investment using survey and accounting data on a large representative sample of manufacturing small and medium size enterprises (SMEs). Our econometric model accounts for the endogeneity of our credit rationing indicator and employs an innovative theory based identification strategy. We find that credit rationing has a s...

This paper adopts trans-log production function based on the SFA model, empirically test how the change of the proportion of the value added tax impacts on each part of China’s productivity. The results show: that, in tax structure, if the proportion of the value added tax is higher, the more conducive to the improvement of production efficiency. But it is not good for the technical efficiency ...

This article uses historical data on inventor and firm research and development (R&D) lab locations to examine the technological and geographic structure of corporate knowledge capital accumulation during a formative period in the organization of United States innovation. Despite the localization of inventive activity around the labs, one-quarter of inventors lived outside a 30 mile commuting r...

Business innovation is key to a creating a highly productive Canadian economy. One concern is that Canadian businesses have relatively low levels of business research and development (R&D), despite access to some of the world's most generous R&D tax subsidies. This doesn't mean that tax credits do not stimulate R&D; indeed, research suggests they do. Rather, low business R&D appears to be roote...