This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings management incentives and corporate governance mechanisms. The results demonstrate significant ...

There is a vast literature on Total Quality Management (TQM), one of the most influential management concepts introduced during the twentieth century. In the TQM literature, there are multiple conflicting views on TQM’s ...

Purpose: This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which ...

The adoption of management concepts has attracted much attention in organisation studies. However, there is still a lack of research on the pre-adoption phase, where managers become aware of and develop interest in management ...

Artikkelen drøfter HR-analyse som ledelseskonsept og ledelsesmote. HR-analyse handler om å samle inn og analysere HR-data for å kunne fatte bedre beslutninger og har gjennom de siste årene vokst fram til å bli et svært ...

In this paper, we propose an approach to recommender systems that incorporates human-centric aggregation via Ordered Weighted Aggregation (OWA) to prioritize the suggestions of expert rankers over the usual recommendations. ...

The growing number of decarbonization standards in the transportation sector has resulted in an increase in demand for electric cars. Renewable energy sources have the ability to bring the fossil fuel age to an end. ...

Energy sustainability is a hot topic in both scientific and political circles. To date, two alternative approaches to this issue are being taken. Some people believe that increasing power consumption is necessary for ...

Siden 2010 har det vært en sterk oppmerksomhet rundt ledelseskonseptet Lean i Norge. Det har blitt etablert regionale Lean-forum over store deler av landet. En rekke konsulentselskaper har tilbudt kurs og opplæring knyttet ...

Traditional educational systems and learning have been significantly impacted by the quick growth of information and communication technology. Moreover, the learning process is increasingly important for socioeconomic and ...