Case Studies in Mobile Business

Author(s):  
Marco Garito

Th first part of this chapter deals with various mobile business applications and initiatives taken from real-life companies of which successfully implemented their go-to-market strategy in the wireless world. The structure of this chapter can be summarized into three main areas. At the beginning, the current market situation for mobile environment is described through highlighting how decreasing revenue is forcing companies to quickly innovate their offering to cope with highly intensive competition, justifying such an assumption with the flexible and open value chain. The second part is covering the Lateral Marketing approach in its main points under a theoretical point of view. Eventually, some examples of mobile applications and services are provided to reinforce the validity and need of Lateral Marketing to build reliable and durable growth.

2021 ◽  
pp. 25-35
Author(s):  
Stefano Crabu ◽  
Ilaria Mariani ◽  
Felicitas Schmittinger

AbstractThe chapter describes the case studies methodology on the ground of the volume: their use and comparison are investigated from a theoretical point of view. This chapter has a twofold aim: (i) contextualise case studies and the experimentation/prototyping conducted by the pilots, then (ii) to provide a compass for going through the next chapters in which it is detailed the experience of each pilot as a case study. This reasoning is a premise for understanding and situating the relevant points emerged in the larger picture of the RRI framework.


2019 ◽  
Vol 11 (1) ◽  
pp. 274
Author(s):  
Evi Marlina ◽  
Hendri Ali Ardi ◽  
Siti Samsiah ◽  
Kirmizi Ritonga ◽  
Amris Rusli Tanjung

As a strategic management in accounting, strategic coasting has attracted the practioners and scholars because the significant influences to comptetitive advantage and organizational performance. This study is aim to explore integrated strategic costing model as an effort to improve competitive advantage and performance of higher education institution. This study also provide the guideline for effectively and efficiently of cost control. A specific strategic costing –activity based costing, value chain costing, quality costing, lifecycle costing and target costing- was elaborated through literature review form each attributes simultaneously and according to comprehensive model that integrated each of principles. The study concluded the scheme is compatible and complete each other according to theoretical point of view due to the integrated implementation of the principles and attributes contribute to organization performance improve. We also argue that the scheme is contribute to distribution of strategic costing attribute and exploitation of organization resources. A new management system proposing to the incorporation of strategic costing attributes into the management of higher education organization resources, and some recommendations for practical use are presented.


2019 ◽  
Vol 7 (1-2) ◽  
pp. 5-10
Author(s):  
Margherita Mori

This paper aims at investigating the crucial role that the three pillars of the financial system – i.e. financial markets, products and institutions – are likely to play in order to speed up the process of modernization in agriculture, especially in agri-food chains. Four main areas of interest can be identified that consist of sustainable, inclusive, blended and rural finance, and that embody a set of strategic tools: their support to the agricultural sector ranges from its most traditional side to unprecedented forward steps, such as those pertaining to novel foods and to farming on Mars. While innovation allows for progress both in the financial industry and in agribusiness, glocal co-opetitive challenges surface from what can be found at the crossroads: a growing concern for sustainability issues is just an example, which leads to emphasize the 17 Sustainable Development Goals and the underlying generation pact. Focusing on finance, this is a qualitative research that draws upon empirical evidence and success stories; a framework for analysis is outlined, in an attempt at promoting rural finance as a specialized discipline from a theoretical point of view and a peculiar market segment for operating purposes, with relevant sub-sets such as agricultural finance, agricultural value chain finance and agricultural microfinance. Conclusions encompass recommendations that unveil academic implications; supporting arguments stem from – among others – the widely recognized need for upgrading financial education and literacy, especially in rural areas and even within the context of lifelong learning.  


1999 ◽  
Vol 33 (3) ◽  
pp. 720-728
Author(s):  
M. Kremnitzer

The purpose of this short essay is to examine how the constitution could contribute in the area of substantive criminal law. We should distinguish between two levels: the theoretical level and the realistic level. From a theoretical point of view, a lot could be expected from judicial review. The reason is the very broad gap between the principles of criminal law and the norms and real life of criminal law. Judicial review can function as a guardian — perhaps the guardian of the principles of criminal law.To exemplify the gap between criminal law in theory and criminal law in practice, it is sufficient to mention three issues: Criminal law in theory is an instrument of last resort, but the reality of criminal law is that it is often an instrument of first resort. Secondly, in theory, the most basic principle of criminal law is the principle of legality, of prior warning, but when we read the statutory provisions of criminal law we understand that the citizen is not the real addresee of these norms. When we read case law in criminal law, we find out that real interpretation in criminal law has very little to do with prior warning.


2007 ◽  
pp. 86-94
Author(s):  
A. Manakov

The article provides theoretical analysis and evaluation of the timber auctions reforms in Russia. The author shows that the mechanism of the "combined auctions", which functioned until recently, is more appropriate from the theoretical point of view (and from the point of view of the Russian practice) as compared to the officially approved format of the English auction.


2015 ◽  
Vol 52 (2) ◽  
pp. 221-232
Author(s):  
Pál Dömösi ◽  
Géza Horváth

In this paper we introduce a novel block cipher based on the composition of abstract finite automata and Latin cubes. For information encryption and decryption the apparatus uses the same secret keys, which consist of key-automata based on composition of abstract finite automata such that the transition matrices of the component automata form Latin cubes. The aim of the paper is to show the essence of our algorithms not only for specialists working in compositions of abstract automata but also for all researchers interested in cryptosystems. Therefore, automata theoretical background of our results is not emphasized. The introduced cryptosystem is important also from a theoretical point of view, because it is the first fully functioning block cipher based on automata network.


2010 ◽  
Vol 55 (2) ◽  
pp. 11-25 ◽  
Author(s):  
Bernd Dollinger

Der Beitrag geht von Versuchen aus, integrative Perspektiven einer überaus heterogenen Graffitiforschung zu bestimmen. In Auseinandersetzung insbesondere mit Bruno Latours Ansatz des »Iconoclash« wird eine kulturtheoretische Referenz bestimmt, die Graffiti als Version identifiziert, d. h. als semiotisch orientierte Veränderung räumlich situierter Ordnungs- und Regulierungspraxen. Ihnen kann, wenn auch nicht zwingend, eine subversive Qualität zukommen. Durch die Ausrichtung am Konzept einer Version wird beansprucht, Forderungen einer normativ weitgehend abstinenten, nicht-essentialistischen und für komplexe Fragen der Identitäts- und Raumpolitik offenen Forschungspraxis einzulösen.<br><br>The contribution attempts to integrate multiple perspectives of current largely heterogeneous graffiti scholarship. Referring to Bruno Latour’s concept »iconoclash«, we discuss graffiti from a cultural-theoretical point of view as a »version«. It appears as a semiotically oriented modification of spatially situated practices that regulate social life. Often, but not necessarily, these practices involve subversive qualities. The concept of »version« facilitates a non-normative and non-essentialist strategy of research. This enables an explorative research practice in which the complex matters of identity and space politics that are associated with graffiti can be addressed.


Author(s):  
فتحي بن جمعة أحمد

ملخص البحث تعدّ هذه المحاولة في دراسة مجالات التفسير الموضوعي ومنهجية البحث فيه  مفتاحا لبعض القضايا المتعلقة بالموضوع، ومدخلا لدراسة التفسير الموضوعي يسهل على طلاب العلم والباحثين فهم كلام الله، وتدبر معانيه، والاهتداء به، والقيام ببحوث تطبيقية في مجالات التفسير الموضوعي. فقد بينت أن مجالات البحث في التفسير الموضوعي أربعة وهي البحث في المصطلح، والموضوع، والمحاور، والوحدة الموضوعيّة في السورة القرآنيّة. وقد أكدت أن البحث في محاور القرآن الكريم من مجالات البحث في التفسير الموضوعي التي لم تحظَ باهتمام الباحثين، ثم توسعت في سوق الأدلة والبراهين الدالة على أن الوحدة الموضوعية للسورة القرآنيّة مجال أساس من مجالات البحث في التفسير الموضوعي الذي لا ينبغي إغفاله، وإهمال شأنه. ثم بحثت في موضوع منهجيّة البحث في التفسير الموضوعي، ونظراً للخلط أوالاضطراب الذي بدا لدى بعض الباحثين في هذا الصدد، وضحت المقدمات المنهجيّة العامة الضرورية للبحث في التفسير الموضوعي ثم حاولت رسم الإطار التصوري والمنهجي العام والضوابط الأساسية التي يجب أن يتبعها الباحث إذا أراد الكتابة في التفسير الموضوعي. ثم بيّنت الخطوات الأساسيّة للبحث في التفسير الموضوعي ومنها حرية الباحث في اختيار موضوع بحثه والاطلاع على أكبر عدد ممكن من التفاسير بمختلف أنواعها مع الاستفادة من التراث البشري في حقول المعرفة المتنوعة على أن تكون الهيمنة للقرآن أولا وأخيرا على الكتب الأخرى والنظريات البشرية. الكلمات الرئيسة: القرآن، تفسير، موضوعي، مجالات، منهج. Abstract This article is an attempt to address the issue of the scopes and research methodology in the thematic commentary of the Holy Qur’Én. It could be considered as an introductory work for students and researchers who are interested in this field of research which will help them develop a good understanding of the meanings and teachings of the Qur’Én and its application to the real life. It may also help them undertake case studies and research in the field of thematic commentary of the Qur’Én. It has been explained in the article that the scope of the thematic commentary of the Qur’Én includes four areas; i.e. the concept, the topic, the central themes and the thematic unity of the SËrah/Chapter. The article gives a special emphasis on the study of the Qur’Énic central themes as it was overlooked by some researchers. It also provides a systematic investigation on the thematic unity of the SËrah/Chapter and considers it a significant area of research in the thematic commentary of the Qur’Én. The article also addresses the issue of the research methodology in the field of the thematic commentary of the Qur’Én. In this regard, the author highlights the principles, conditions and framework for undertaking research projects in this field of study and explains the major steps that should be followed in the execution of the research. These steps include freedom of choosing the research topic, freedom of benefitting from different types of tafsÊr (interpretation of the Qur’Én) works and schools and benefitting from the human heritage in different fields of knowledge, provided that the Qur’Én should have controlling power on other books and human theories.   Key Words: The Qur’Én, TafsÊr, Thematic, Scopes, Methodology. Abstrak Artikel ini ialah satu percubaan menangani isu  skop dan metodologi penyelidikan dalam tafsiran Al-Qur’Én Holy mengikut tema. Ia boleh dianggap sebagai satu kajian permulaan untuk pelajar-pelajar dan sarjana-sarjana yang meminati bidang ini penyelidikan yang akan membantu mereka merangka satu pemahaman yang baik tentang makna-makna dan ajaran-ajaran Qur’Én dan perlaksanaannya dalam kehidupan sebenar. Ia mungkin juga  dapat membantu mereka menjalankan kajian kes dalam bidang penyelidikan tafsiran Al-Qur’Én mengikut tema. Artikel ini akan menjelaskan  skop tafsiran Al-Qur’Én mengikut  tema ini merangkumi empat bidang:  konsep tafsiran mengikut tema, topiknya, tema-tema kecil dan tema umum Surah Al-Qur’Én. Artikel ini memberi satu penekanan khas pada kajian tafsiran Al-Qur’Én mengikut  tema kerana ia agak kurang mendapat perhatian beberapa penyelidik. Ia juga menampilkan satu kajian sistematik pada pemahaman tema Surah dalam Al-Qur’Én dan menganggapnya satu bidang penyelidikan penting dalam kajian tafsiran Al-Qur’Én mengikut tema. Artikel juga memberikan perhatian kepada bidang metodologi penyelidikan terhadap usaha tafsiran Al-Qur’Én secara bertema. Dalam hal ini, pengkaji akan menonjolkan prinsip-prinsip, syarat-syarat dan rangka kerja untuk projek-projek projek penyelidikan dalam lapangan ini dan menerangkan langkah-langkah utama yang harus diikuti dalam pelaksanaan penyelidikan yang berkenaan. Lang-langkah ini termasuk kebebasan memilih tajuk penyelidikan, kebebasan dalam mengambil  manfaat daripada jenis-jenis tafsiran Qur’Én yang berbeza serta sekolah-sekolah pemikiran yang berbeza dalam aliran tafsir serta rangka bagaimana memanfaatkan warisan tamadun manusia berlandaskan ajaran Al-Qur’Én. Kata Kunci: Al-Qur’Én, TafsÊr, Tema, Bidang-bidang, Metodologi.


2014 ◽  
Vol 30 (2) ◽  
pp. 113-126 ◽  
Author(s):  
Dominic Detzen ◽  
Tobias Stork genannt Wersborg ◽  
Henning Zülch

ABSTRACT This case originates from a real-life business situation and illustrates the application of impairment tests in accordance with IFRS and U.S. GAAP. In the first part of the case study, students examine conceptual questions of impairment tests under IFRS and U.S. GAAP with respect to applicable accounting standards, definitions, value concepts, and frequency of application. In addition, the case encourages students to discuss the impairment regime from an economic point of view. The second part of the instructional resource continues to provide instructors with the flexibility of applying U.S. GAAP and/or IFRS when students are asked to test a long-lived asset for impairment and, if necessary, allocate any potential impairment. This latter part demonstrates that impairment tests require professional judgment that students are to exercise in the case.


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