scholarly journals How patents became documents, or dreaming of technoscientific order, 1895-1937

2019 ◽  
Vol 75 (3) ◽  
pp. 577-592 ◽  
Author(s):  
Eva Hemmungs Wirtén
Keyword(s):  
Intellectual Property ◽  
Interdisciplinary Approach ◽  
Analytical Framework ◽  
Institutional Setting ◽  
Historical Period ◽  
Content Type ◽  
Research Fields ◽  
Knowledge Based Economy ◽  
History Of Information

Purpose The purpose of this paper is to show how the documentation movement associated with the utopian thinkers Paul Otlet and Henri La Fontaine relied on patent offices as well as the documents most closely associated with this institutional setting – the patents themselves – as central to the formation of the document category. The main argument is that patents not only were subjected to and helped construct, but also in fact engineered the development of technoscientific order during 1895–1937. Design/methodology/approach The paper draws on an interdisciplinary approach to intellectual property, document theory and insights from media archeology. Focused on the historical period 1895–1937, this study allows for an analysis that encapsulates and accounts for change in a number of comparative areas, moving from bibliography to documentation and from scientific to technoscientific order. Primary sources include Paul Otlet’s own writings, relevant contemporary sources from the French documentation movement and the Congrès Mondial de la documentation universelle in 1937. Findings By understanding patent offices and patents as main drivers behind those processes of sorting and classification that constitute technoscientific order, this explorative paper provides a new analytical framework for the study of intellectual property in relation to the history of information and documentation. It argues that the idea of the document may serve to rethink the role of the patent in technoscience, offering suggestions for new and underexplored venues of research in the nexus of several overlapping research fields, from law to information studies. Originality/value Debates over the legitimacy and rationale of intellectual property have raged for many years without signs of abating. Universities, research centers, policy makers, editors and scholars, research funders, governments, libraries and archives all have things to say on the legitimacy of the patent system, its relation to innovation and the appropriate role of intellectual property in research and science, milieus that are of central importance in the knowledge-based economy. The value of this paper lies in proposing a new way to approach patents that could show a way out of the current analytical gridlock of either/or that for many years has earmarked the “openness-enclosure” dichotomy. The combination of intellectual property scholarship and documentation theory provides important new insight into the historical networks and processes by which patents and documents have consolidated and converged during the twentieth century.

scholarly journals Invisible students: institutional invisibility and access to education for undocumented children

2017 ◽  
Vol 13 (1) ◽  
pp. 15-25 ◽  
Author(s):  
Francesca Meloni ◽  
Cécile Rousseau ◽  
Alexandra Ricard-Guay ◽  
Jill Hanley
Keyword(s):  
Young People ◽  
Collaborative Research ◽  
Design Methodology ◽  
Analytical Framework ◽  
Community Partnership ◽  
Access To Education ◽  
Content Type ◽  
Community Stakeholders ◽  
Policies And Practices

Purpose In Canada, undocumented children are “institutionally invisible” – their access to education to be found in unwritten and discretionary practices. Drawing on the experience of a three-year university-community partnership among researchers, institutional and community stakeholders, the purpose of this paper is to examine how undocumented children are constructed as excluded from school. Design/methodology/approach The establishment of this collaborative research space, helped to critically understand how this exclusion was maintained, and highlighted contradictory interpretations of policies and practices. Findings Proposing the analytical framework of “institutional invisibility”, the authors argue that issues of access and entitlement for undocumented children have to be often understood within unwritten and ambiguous policies and practices that make the lives of young people invisible to the institutional entities with which they interact. Originality/value The notion of institutional invisibility allows the authors to integrate the missing link between questions of access and deservingness. The paper also reflects on the role of action research in both documenting dynamics and pathways of institutional invisibility, as well as in initiating social change – as both horizontal, and vertical mobilisation.

The role of audit committees in mitigating earnings management: evidence from Jordan

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Taha Almarayeh ◽  
Modar Abdullatif ◽  
Beatriz Aibar-Guzmán
Keyword(s):  
Developing Countries ◽  
Earnings Management ◽  
Audit Committee ◽  
Discretionary Accruals ◽  
Least Square ◽  
Audit Committees ◽  
Institutional Setting ◽  
Content Type ◽  
The Impact

PurposeThis study examines the relationship between audit committees (ACs) and earnings management (EM) in the developing country context of Jordan. In particular, it investigates whether audit committee attributes, including their size, independence, expertise and meetings, are able to restrict discretionary accruals as a proxy for EM.Design/methodology/approachThe generalized least square (GLS) regression was used to study the association between audit committee attributes and discretionary accruals, as a proxy of EM, for a sample of industrial firms listed on the Amman Stock Exchange (ASE) during the period 2012–2020. Data were obtained from the firms' annual reports.FindingsThe regression results indicate that audit committee independence is the only audit committee attribute that seems to improve the effectiveness of ACs, in that it is significantly associated with less EM, while other audit committee attributes that were tested do not show statistically significant associations.Research limitations/implicationsIn emerging markets, like Jordan, ACs may not be an efficient monitoring mechanism; therefore, it can be argued that the prediction made by the agency theory about the role of ACs in mitigating opportunistic EM activities does not necessarily apply to all contexts.Practical implicationsA better understanding of audit committee effectiveness in developing countries could help regulators in these countries assess the impact of planned corporate governance (CG) reforms and to better monitor and enhance the performance of ACs.Social implicationsIn a setting characterized by closely held companies, high power distance and low demand for high-quality CG mechanisms, this study contributes to understanding how this business system operates, and how improving CG mechanisms could be successful in such cultures.Originality/valueThis study investigates the under-researched relationship between audit committee characteristics and EM in developing countries. In so doing, it aims to provide new insights into this relationship within the developing context case of Jordan, including if and how the institutional setting influences this relationship.

The effect of intellectual property treaties on international innovation collaboration: a study based on USPTO patents during 1976–2017

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
JianQin Xiang ◽  
Feicheng Ma ◽  
Haiyan Wang
Keyword(s):  
Intellectual Property ◽  
The United States ◽  
Content Type ◽  
Global Innovation ◽  
Collaboration Environment ◽  
International Patent ◽  
Record Data ◽  
Innovation Cooperation ◽  
States Patent

PurposeStudies have indicated that international innovation collaboration has promoted technology transfer and knowledge spillover between countries. The conclusion of various international intellectual property (IP) treaties has played an essential role in optimizing the international innovation and collaboration environment. This study investigates the effect of IP treaties on international innovation collaboration and whether international IP treaties can promote collaboration between a country and other economies in the world.Design/methodology/approachAfter collecting and extracting the patent record data from the United States Patent and Trademark Office (USPTO), a final dataset of 3,213,626 cooperative patents and 465,236 pairs of collaborations between two countries or regions is established. Based on the international patent collaboration data of 192 countries during 1976–2017, the changes in patent collaboration indicators after these countries joined 23 IP treaties are analyzed.FindingsInternational IP treaties have significantly increased the number of patent cooperation countries of a country and its importance in international cooperation networks. The role of IP treaties is more manifested by the increased opportunities for a country's international innovation cooperation than its influence on global innovation; this is of extreme significance for developing countries to introduce advanced technologies.Originality/valueGinarte and Park (1997) have confirmed that IP treaties have helped to raise the level of IP protection. In this study, the increase in the degree centrality of the international innovation network is evidence of IP treaties to promote innovation cooperation. For a developing country, joining an intellectual property treaty may strengthen intellectual property protection and optimize its own international innovation cooperation methods.

The role of informal institutions in explaining student’s academic engagement

2018 ◽  
Vol 11 (2) ◽  
pp. 178-194
Author(s):  
Mahieddine Adnan Ghecham ◽  
Nuha Hamada
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Code Of Conduct ◽  
Interdisciplinary Approach ◽  
Cultural Background ◽  
Content Type ◽  
Equation Modelling ◽  
Assessment Techniques ◽  
Research Gap

Purpose The purpose of this paper is to focus on the role of students’ cultural background in explaining their academic performance. Design/methodology/approach The paper aims at achieving the research objective with the use of questionnaires and structural equation modelling (SEM). Findings This paper shows that students’ code of conduct, which is grounded in their cultural background, affects their level of engagement in learning process. The paper supports, on one hand, the idea of extensive use of formative assessment techniques as a way of improving students’ engagement; it argues, on the other hand, that their effectiveness could be limited because of the bad impact of the students’ norms. Originality/value The paper aims at achieving the objective of the research using an interdisciplinary approach borrowing from the field of economics while discussing a research gap that covers a region that require more attention in the field of education.

scholarly journals Types of proximity in knowledge access by science-based start-ups

2016 ◽  
Vol 19 (3) ◽  
pp. 298-316 ◽  
Author(s):  
Margarida Fontes ◽  
Cristina Sousa
Keyword(s):  
Analytical Framework ◽  
Two Dimensions ◽  
Geographical Proximity ◽  
Content Type ◽  
Knowledge Resources ◽  
Different Types ◽  
Access To Knowledge ◽  
Start Ups ◽  
Knowledge Access

Purpose – The purpose of this paper is to address the strategies adopted by science-based start-ups to gain access to knowledge resources at diverse spatial levels. It investigates the presence and relative importance of ties endowed with different types of proximity in firms’ knowledge networks, and the role played by non-geographical proximity in gaining access to knowledge sources, both nearby and distant. Design/methodology/approach – An analytical framework is proposed that distinguishes between two dimensions of proximity – geographical and relational – leading to different forms of proximity, which are further linked with modes of knowledge interaction (formal or informal). A methodology for network reconstruction is developed and applied to Portuguese molecular biology firms, permitting to identify the origin, location and nature of the ties and to position them along forms of proximity. Findings – The results show that the incidence and mix of the different forms of proximity vary in firms’ individual networks, being possible to identify several patterns. They also uncover the relevance of relational proximity, whether or not coexisting with geographical proximity and often compensating for its absence. Research limitations/implications – This approach needs to be complemented with further research that refines the operationalization of relational proximity, by attempting to disentangle the influence of different types of non-geographical proximity. Further research will also explore in greater detail the factors that may explain variety in the proximity mix of firms’ networks. Practical implications – The paper offers insights into the knowledge sourcing strategies adopted by science-based firms located outside the main concentrations of knowledge in their field. Originality/value – The paper contributes to the literature on the role of proximity in knowledge access, by developing and empirically testing a taxonomy of forms of proximity, considering the characteristics of science-based firms. It uncovers the mechanisms through which relational proximity can contribute to span spatial boundaries, highlighting the role played by entrepreneurs’ personal networks.

scholarly journals Academic research in emerging knowledge-based economies

2018 ◽  
Vol 8 (4) ◽  
pp. 415-428 ◽  
Author(s):  
Chandanie Hadiwattege ◽  
Sepani Senaratne ◽  
Yasangika Sandanayake ◽  
Nirodha Gayani Fernando
Keyword(s):  
Construction Industry ◽  
Qualitative Interviews ◽  
Academic Research ◽  
Knowledge Dissemination ◽  
Sri Lankan ◽  
Content Type ◽  
Knowledge Based ◽  
Research Collaborations ◽  
Knowledge Based Economy

Purpose Knowledge-based economies are popular in the present world. Simultaneously, universities are becoming more responsible for leading economic development through research. As a key contributor to the national economy, it is vital for the construction industry to move beyond outdated practices, and hence, reviewing the role of academic research in empowering the construction industry with knowledge is essential. The purpose of this paper is to focus on how relevant theories conceptualise the expected role of academic research in the innovative development of an industry and the specific location in the Sri Lankan construction industry. Design/methodology/approach Following a comprehensive literature review, empirical data were collected from the Sri Lankan context with a mixed approach informed by a pragmatist philosophical stance. The perspective of academia and industry practitioners were deductively obtained through surveys and inductively explored through qualitative interviews. Findings This study provides evidence that academic research in Sri Lanka does not contribute effectively to innovative construction management. Due to the absence of industry-focussed knowledge dissemination strategies, the academic–industry relationships are mostly non-research based. The industry lacks in research-informed-decision making, leading to lesser innovations. Research limitations/implications The research conclusions are more applicable to the developing country construction industry contexts. Practical implications The research urges the need for improved academic–industry research collaborations and strategic knowledge dissemination movements. Originality/value The research confirms that academic research is a major integral part of the developing construction industry in a knowledge-based economy. In establishing the expected role of academic research, the research revealed the current practice to be under-located. Hence, the research prescribes the necessary actions; research collaborations in major and subsequent requirements.

Accountants’ role in the management of succession: empirical evidence from Italy

2016 ◽  
Vol 6 (3) ◽  
pp. 270-290 ◽  
Author(s):  
Francesca Maria Cesaroni ◽  
Annalisa Sentuti
Keyword(s):  
Professional Practice ◽  
Family Members ◽  
Interdisciplinary Approach ◽  
Holistic Approach ◽  
Real Problem ◽  
Content Type ◽  
Alternative Approach ◽  
Succession Process ◽  
Practical Implications

Purpose The purpose of the this paper is to understand what is the approach adopted by accountants when they provide advisory services to family businesses (FBs) involved in a succession process. Design/methodology/approach Data for this study were collected through a questionnaire survey involving 175 Italian certified accountants. They answered questions about their experience, attitudes, behaviors and opinions toward FB succession. Findings Accountants are mostly concerned with technical elements and solutions (hard issues) and are less careful about relations and communication between family members (soft issues). They also underestimate the relevance of the ability to empathize with the FB owner and other family members. Despite the literature recommendations to collaborate with other advisors from a variety of backgrounds, most of the accountants work on their own or with other experts on hard issues (notaries, lawyers and bank operators). All these aspects may cause a discrepancy between FBs’ expectations and accountant’s professional practice. Research limitations/implications Results are mainly descriptive and are limited to the perceptions and experiences of accountants interviewed. Practical implications This study offers some guidance for the accountant’s professional practice. Even if accountant’s technical skills are undoubtedly essential when addressing the main hard issues posed by succession, soft issues often represent the real problem to be managed or the most complicated one. Accountants should help less aware entrepreneurs to acquire a better knowledge of succession and to adopt a holistic approach, integrating every dimension and perspective involved. This means that succession should be tackled through an interdisciplinary approach. Originality/value The research on the role of external subjects in family succession examines, above all, the perspective of the FB. This study offers an alternative approach, adopting the accountant’s perspective to analyze his/her role and experience in the management of succession.

A study on the role of science and technology parks in development of knowledge-based economy

2018 ◽  
Vol 14 (1) ◽  
pp. 74-85 ◽  
Author(s):  
Sama Khanmirzaee ◽  
Mostafa Jafari ◽  
Peyman Akhavan
Keyword(s):  
Science And Technology ◽  
Economic Incentives ◽  
Schematic Model ◽  
Competitive Advantages ◽  
Content Type ◽  
Knowledge Based ◽  
Science And Technology Parks ◽  
Knowledge Based Economy ◽  
Technology Parks

Purpose Science parks play an important role in development of technology and are able to stimulate economic growth of the countries. The purpose of this paper is to study the role that science and technology parks (STPs) play in growth of knowledge-based economy. Design/methodology/approach Key factors affecting the competitive advantages and the World Bank indicators resulting in knowledge-based economy were displayed in the form of a questionnaire which was examined by experts. The questionnaire was designed to evaluate main factors and sub-factors of competitive advantages of the institutions, including aspects of human resources, research and development and technology transfer, facilities, market development and to assess the main criteria of knowledge-based economy known as pillars of the overall economic performance, the institutional regime and economic incentives, innovation system, education and information technology and communications. Findings The obtained results from the study on competitive advantages were evaluated and analyzed by using SPSS software and the results of the review on development of knowledge-based economy were modeled by SmartPLS software with partial least squares method. Eventually, the obtained model was tested and analyzed. Originality/value This study is an original contribution to the theory of STPs and knowledge-based economy. It was initiated to examine the role of STPs in development of knowledge-based economy and presentation schematic model.

The role of audit quality in firm valuation

2016 ◽  
Vol 58 (5) ◽  
pp. 575-598 ◽  
Author(s):  
Mishari M. Alfraih
Keyword(s):  
Audit Quality ◽  
Value Relevance ◽  
Accounting Information ◽  
Institutional Setting ◽  
Content Type ◽  
Book Value ◽  
Big 4 ◽  
Audit Firms ◽  
Audit Team

Purpose The purpose of this paper is to examine the effect of audit quality on the value relevance of earnings and book value. Because joint audit is mandated for all Kuwait Stock Exchange-listed firms, it is hypothesized that the higher the quality of the audit team (as measured by the number of Big 4 audit firms in the joint audit team), the higher the value relevance of earnings and book values for equity valuation. Design/methodology/approach Consistent with prior research, the value relevance of earnings and book value is measured by the adjusted R2 derived from the Ohlson’s 1995 regression model. The number of Big 4 audit firms represented on the firm’s audit team is used as a proxy for audit quality. Three tiers of audit quality exist, namely, two non-Big 4 audit firms, one Big 4 and one non-Big 4 audit firms or two Big 4 audit firms. To address this paper’s objective, the association between audit quality and the value relevance of earnings and book value were examined using four approaches. The final sample consists of 1,836 firm-year observations and covers fiscal years from a 12-year period (2002-2013). Findings Taken together, the four approaches used collectively provide empirical evidence that audit quality positively and significantly affects the value relevance of accounting measures to market participants. Importantly, the results reveal significant variations in the value relevance of earnings and book value jointly across the three possible auditor combinations. Research limitations/implications Although using auditor size as a proxy for audit quality is well established in the auditing literature, a limitation of that proxy is that it measures audit quality dichotomously, which implicitly assumes a homogeneous level of audit quality within each group. Practical implications The findings show the importance of high-quality and rigorous external audits in improving the value relevance of accounting information. Originality/value This study contributes to the extent literature on audit quality by exploring the role of audit quality in a unique institutional setting that imposes mandatory joint audits. Although prior studies have investigated the effect of joint audit pair choice on earnings management and audit fee premium, this study is the first to investigate the effect of joint audit pair choice on the value relevance of accounting information.

scholarly journals Institutions and development in MENA region: evidence from the manufacturing sector

2015 ◽  
Vol 42 (8) ◽  
pp. 717-732 ◽  
Author(s):  
Mahmoud Arayssi ◽  
Ali Fakih
Keyword(s):  
Economic Growth ◽  
Financial Development ◽  
Political Institutions ◽  
Civil Law ◽  
Institutional Setting ◽  
Mena Region ◽  
Content Type ◽  
Determinants Of Economic Growth ◽  
The Relationship

Purpose – The purpose of this paper is to study the role of institutions (including civil law origin), financial deepening and degree of regime authority on growth rates in the Middle East and North Africa region. Design/methodology/approach – This paper examines the implications of industrial firm-related and national factors for the determinants of economic growth using panel data through a fixed effect model. Findings – The results reveal that English civil law origin and the establishment of the rule of law work with the development of financial institutions to increase economic growth in these economies; however, the democratization of the political institutions and foreign direct investment do not assist financial development in promoting economic growth. Research limitations/implications – Data covered is limited to four years. Social implications – The findings emphasize the prominence of overcoming institutional weaknesses and establishing transparent public policy governing businesses as a pre-requisite for successful universal integration in developing countries. Originality/value – This paper contributes to the literature on the relationship between finance and economic growth in two aspects. First, the authors focus on the contribution of the institutional setting and its interaction with the financial development and how this affects economic growth of the manufacturing firms. Second, the authors explore the relationship between the role of institutions, governance, the country civil law origin and the economic growth.

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