Past research has traditionally argued that management control systems (MCSs) may present a hindrance to the creativity of innovation companies. This theoretical paper surveys the literature to focus an investigation on the MCSs of innovation companies. Within the object of control paradigm the...

<title>Abstract</title> The introduction of International Financial Reporting Standards (IFRS) in 2005 marked a significant departure from Germany's traditional financial accounting practices. This paper questions whether this change may have consequential effects on the distinctive traditional management...

Recent papers which have examined unit trusts have controlled either for a 'fund size effect' or for the 'small firms effect' in the investment portfolio. The contribution of this paper is an analysis of the 'small firms effect' whilst simultaneously controlling for the 'fund size effect'. We...

This paper examines the behavioural consequences of charging/allocating central overheads to profit centres within a UK public sector institution. It is based on actual events at a UK university and the issues are set out in a case study format using correspondence from the profit centre manager...

Three years have elapsed since Profit-related Pay (PRP) was introduced and it is of interest to review what was heralded as an exciting and ambitious initiative. The Government clearly wishes PRP to 'catch on' and the 1991 Budget provides that bonuses paid under the scheme are now completely...

Purpose – The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of developing countries. Design/methodology/approach...

Mutation is introduced into autocatalytic reaction networks. The differential equations obtained are neither of replicator type nor can they be transformed straightway into a linear equation. Examples of low dimensional dynamical systems---$n= 2, 3 $, and 4---are discussed and complete...

Computer codes for computation and comparison of RNA secondary structures, the {\tt Vienna RNA package}, are presented, that are based on dynamic programming algorithms and aim at predictions of structures with minimum free energies as well as at computations of the equilibrium partition...

Algorithms predicting RNA secondary structures based on different folding criteria---minimum free energy (mfe), kinetic folding (kin), maximum matching (mm)---and different parameter sets are studied systematically. Two base pairing alphabets were used: the binary GC and the natural four-letter...