Purpose – Enterprise resource planning (ERP) is now considered to be the price of entry for running a business. However, ERP systems are complex and expensive, and the decision to install an ERP system necessitates a choice of mechanisms for determining whether ERP is needed and, once...

Purpose – This study aims to follow the development of human intellectual capital indicators over a six‐year period and to bring forward the production, transmission and reception of indicators in order to interpret the ambitions and technological and programmatic properties that...

The provisions of Statement of Financial Accounting Standards (SFAS) No. 144, Accounting for the Impairment or Disposal of Long‐lived Assets , have raised many implementation issues for entities adhering to its increased requirements to recognize and measure the costs associated with the...

Presents the kinematic calibration of an H4 parallel prototype robot using a vision‐based measuring device. Calibration is performed according to the inverse kinematic model method, using first the design model then a model developed for calibration purpose. To do so, the end‐effector pose...

Aims first, to develop an instrument for a holistic analysis of learning organizations; and second, to test the validity and reliability of this instrument. The framework developed was mainly influenced by the work of Mike Pedler, Tom Boydell and John Burgoyne, Peter M. Senge as well as Chris...

The objective of this research is to develop, test and validate a measurement scale for the innovative intensity of a small company. The measurement scale must be applcable for all sectors of the economy.

In the measurement of inequality, adjustments for differences across households in their demographic composition and in the price regimes they face are usually very simple. Often, nominal income is adjusted with an income-independent price deflator and a price-independent equivalence scale. I...

The measurement of a firm's performance is a crucial issue for many of its stakeholders: shareholders, directors, managers and debtholders. In addition, the effectiveness of many management systems (performance evaluation, compensation, strategy implementation) as well as their impact on value...