Considered the industry standard resource, this guide’s 2017 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. It provides practical tips and industry specific guidance, provides value from simple accounting to joint venture creation, and takes a deep dive into industry specific auditing procedures. With two complete sets of financial statements and disclosures, it provides an industry accepted blueprint from where to start, or a reference for auditing the final product.
For firms and other organizations, innovation has become a means of anticipating and managing major changes in their external context and overcoming societal challenges such as sustainable development. As a result, they must innovate repeatedly and continuously. This book explores the multiple facets of innovation project management, defined as the set of activities implemented to bring into being and successfully complete one or several innovation projects. It combines research experience, in cooperation with practitioners, and a theoretical, transversal and global overview inspired from different research streams. The author develops methodologies and frameworks that might be put into practice, provides a case study of research conducted with an air systems manufacturing firm, and outlines avenues for further reflection on innovation project management practice improvement.
Thoroughly grounded in an extensive body of international research and analysis, this book investigates the concepts surrounding a firm’s knowledge capital. These concepts play an integral part in the evolution of economic and managerial thinking, particularly in relation to the themes of firm, knowledge and innovation. The author advocates a greater socialization of the production of knowledge capital that stands in contradiction to the strong appropriation strategies that are predominant today. This book presents a historical analysis of the facts with a strong basis in the recent literature in economics and innovation management as well as in case studies of CAC 40 companies that have been conducted over the course of the past few years.
This book urges us to be creative in our way of thinking about innovation. Adopting an artificial perspective, the author emphasizes creative rationality: a form of thought that encourages knowledge crossing and invites an adventurous transgression. The question of how such a form of thought might be developed is addressed through a detailed examination of the educational system. The book frees itself from many of the myths that surround innovation, including the predominance of what the author calls the linear and hierarchical model.
In presenting the concepts and the logical structure of the reasoning offered by game theory and their applications, the book explains the rational process of decision making in the framework of firm management and market competition. The book will expose both general teachings and a comprehensive analysis applied to specific case studies of various sectors of the economy.
This book argues for a prospective turn in ergonomics to challenge the established fields of strategic design (SD) and management. Its multi-disciplinary outlook builds upon concepts derived from Management, Innovation and Design Science. Differences, similarities and relationships between strategic design and prospective ergonomics are reviewed using existing theories and frameworks from design, ergonomics, and strategic and innovation management. To complement the theory, 12 cases have been analyzed in greater depth according to 4 main dimensions of analysis. Outcomes have shown that innovating through the Prospective Ergonomics (PE) approach is about finding the right balance between, on the one hand, meeting primary objectives such as profit maximization or solving the design problem, and on the other, acknowledging that human activity is bounded by rationality. This means that humans have diverse motives.
This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
“We do not know where Silicon Valley is really located”, Feldman writes, because these types of organization, when they are dynamic, are moving and fluid. Innovation and production ecosystems or clusters are proliferating today because they seem to be adapted to the demands of innovation, growth and employment. The process leading to their institutionalization escapes a summary analysis of the behavior triggered by monetary incentives or, at the very least, makes it richer. The relational aspect becomes predominant, the interactions between the participants testify to the difficulty of separating the geographical and social dimensions. In the most prominent American clusters, public/private linkages and the building of social links express the centrality of networks in the innovation process. The European vision seeks to articulate entrepreneurial discoveries with vertical public interventions. The competitiveness poles in France suffer from the fact that public choices seem to be torn between two contradictory objectives: efficiency and equity.
The high level of innovation currently transforming our society and its technological dynamics can be seen as a second wave of innovation of the third technological system, which emerged in the late 1970s. This book discusses the concept of technological systems, focusing on the tools used for formalizing the organization of technology in society and its dynamics of evolution. The author uses these tools to characterize the contemporary technological system and to model its specific dynamics. In doing so, he raises questions about the continuity of the current technological system, and its capacity to generate powerful innovatory movements.
Provides a self-contained account on applications of electromagnetic reciprocity theorems to multiport antenna systems The reciprocity theorem is among the most intriguing concepts in wave field theory and has become an integral part of almost all standard textbooks on electromagnetic (EM) theory. This book makes use of the theorem to quantitatively describe EM interactions concerning general multiport antenna systems. It covers a general reciprocity-based description of antenna systems, their EM scattering properties, and further related aspects. Beginning with an introduction to the subject, Electromagnetic Reciprocity in Antenna Theory provides readers first with the basic prerequisites before offering coverage of the equivalent multiport circuit antenna representations, EM coupling between multiport antenna systems and their EM interactions with scatterers, accompanied with the corresponding EM compensation theorems. In addition, the text: Presents basic prerequisites including the definition of the notation, integral transformations, and EM reciprocity theorems in their general form Explores multiport antenna forward-scattering theorem, multiport antenna matching theorem and uniqueness theorem Supplements each chapter with a solved illustrative example Electromagnetic Reciprocity in Antenna Theory is an excellent text for EMC and antenna researchers and students of the subject as well.