The antecedents of new R&D collaborations with different partner types: On the dynamics of past R&D collaboration and innovative performance

We examine firms' propensity to adapt their R&D collaboration portfolio by establishing new types of R&D collaboration with different kinds of partners (suppliers, customers, competitors and universities & public research institutions). We argue that existing R&D collaboration with one of the two value chain partners (suppliers or customers) is associated with the formation of new R&D collaboration with the other value chain partner to ensure temporal alignment in innovation within the value chain. In contrast, issues related to governance and unintended knowledge spillovers suggest that ‘horizontal’ R&D collaboration with competitors only spurs R&D collaboration with other partner types if such competitor R&D collaboration has been discontinued earlier (‘delayed temporal alignment’). We posit that persistent prior R&D collaboration with institutional partners is an antecedent to the establishment of new R&D collaboration with industrial partners, and that discontinuation of a particular type of R&D collaboration is likely to lead to a restart of such R&D collaborative effort. Strong prior innovative performance is expected to increase the probability that firms establish R&D collaborations with new partner types, except for R&D collaboration with competitors, since the most innovative firms may fear leakage of proprietary knowledge to rivals. We find broad support for these predictions in a large panel of Spanish innovating firms (2004–2011). Our findings highlight that it is not just the configuration of R&D collaborations with existing partner types that predicts tie formation with new partner types, but also the intertemporal pattern of prior R&D collaboration and managerial discretion provided by past innovation success.     

Manufacturing flexibility and advanced human resource management practices

This article analyses the connection between the use of advanced human resource management (HRM) practices, individually and as a system, with manufacturing flexibility. The results show a positive relationship between the implementation of advanced HRM practices and manufacturing flexibility. While most of the advanced HRM practices analysed show higher levels of implementation in flexible firms, no differences are observed in training efforts. Flexible firms are more prone to implement systems of advanced HRM practices.     

Integrating MRP and finite capacity planning

Traditional production control systems based on the manufacturing resource planning concept do not sufficiently support the planner in solving capacity problems, ignore capacity constraints and assume that lead times are fixed. This leads to problems on the shop floor, that cannot be resolved in the short term. This paper focuses on solving these capacity problems by improving capacity planning at the material requirements planning MRP level through integration of MRP and finite capacity planning. This results in a planning method for simultaneous capacity and material planning. The planning method is based on a new and more accurate primary process model, giving the planning algorithm more flexibility in solving capacity problems. The algorithm is based on advanced scheduling techniques and uses aggregated information, thus combining speed and accuracy. The algorithm is designed to use the available flexibility: alternative routeings, safety stock, and replanning of production orders and requirements. This paper also discusses such related issues as robustness, memory and the role of the human planner.     

The role of attributions in psychological reactions to job relocation

Job relocation refers to the process of simultaneously moving to a new job and house and this can cause considerable stress for the relocator and his/her family. Based upon an attributional analysis, we predicted that negative psychological reactions would be a function of (1) number of relocation problems, and (2) making pessimistic attributions for relocation problems (that is, the tendency to attribute negative events to internal, stable and global causes). Furthermore, these factors should interact, such that individuals with many relocation problems who also make pessimistic attributions will experience the worst psychological reactions. The results from a cross-sectional survey of 93 relocators supported these predictions. As expected, those relocators who had many relocation problems and made pessimistic attributions reported the worst mental health and relocation-specific stress. In addition, a reanalysis of a longitudinal study of relocators by Martin (1996) also supported the above predictions using attributions of perceived control. Furthermore, the relocators predicted to be most at risk (many problems}/low control) reported the worst changes in mental health during the course of the move.     

Is Eradication of the Pinewood Nematode (Bursaphelenchus xylophilus) Likely? An Evaluation of Current Contingency Plans

The pinewood nematode (PWN) is one of the worst tree‐killing exotic pests in East‐Asian countries. The first European record of establishment in Portugal in 1999 triggered extensive surveys and contingency plans for eradication in European countries, including immediate removal of large areas of conifer host trees. Using Norway as an example, we applied a simulation model to evaluate the chance of successful eradication of a hypothetical introduction by the current contingency plan in a northern area where wilting symptoms are not expected to occur. Despite a highly variable spread of nematode infestations in space and time, the probability of successful eradication in 20 years was consistently low (mean 0.035, SE 0.02). The low success did not change significantly by varying the biological parameters in sensitivity analyses (SA), probably due to the late detection of infestations by the survey (mean 14.3 years). SA revealed a strong influence of management parameters. However, a high probability of eradication required unrealistic measures: achieving an eradication probability of 0.99 in 20 years required 10,000 survey samples per year and a host tree removal radius of 8,000 m around each detection point.     

Bayesian coverage optimization models

Finding a subset collection that provides optimal population coverage is a frequently encountered deterministic problem. A random sample is often used to formulate the optimal coverage (OC) model, which is then used to select the subsets that provide the estimated optimal population coverage. Such problems are ubiquitous and occur in both the public and private sectors; examples include media selection, placement of municipal services such as sirens and waste dumps, and reserve site selection. Conceptualizing sample elements as counts in a contingency table, we show how decision-makers can combine prior information with sample data to help formulate OC models. We consider conjugate and vague priors with classical and empirical Bayesian interpretations. We show that the predictive approach yields a common marketing exposure model that has previously been justified empirically. Finally, we demonstrate the potential importance of our results on problems generated from a well-known example from the literature.     

Periodisierung von Erfolgskomponenten zur Steuerung langfristiger Aufträge — Completed-Contract-Methode versus Percentage-of-Completion-Methode —

Zusammenfassung  Der Beitrag analysiert die Steuerung langfristiger Auftr?ge auf Basis eines dynamischen LEN-Modells. Zentraler Entscheidungstatbestand bei langfristigen Auftr?gen ist die Auswahl der Methode zur Erfassung langfristiger Auftr?ge. Grunds?tzlich kommen hierzu die Completed-Contract-Methode und die Percentage-of-Completion-Methode in Betracht, welche Gestaltungsspielr?ume bei der Periodisierung von Erfolgskomponenten er?ffnet. Die aktuelle Bedeutung dieser Fragestellung ergibt sich durch die für kapitalmarktorientierte, bisher HGB-bilanzierende Unternehmen seit dem Jahr 2005 vorgeschriebene Anwendung der IAS/IFRS. Die modelltheoretische Analyse zeigt, dass in der Partialbetrachtung der Steuerungswirkungen die Percentage-of-Completion-Methode der Completed-Contract-Methode überlegen ist. Somit ist bei langfristigen Auftr?gen zumindest aus Steuerungsgesichtspunkten der übergang von HGB zu IAS/IFRS positiv zu beurteilen.

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Accrual accounting for long-term construction contracts — Completed-contract-method versus percentage-of-completion-method —

Summary  We consider long-term construction contracts within the context of of a dynamic LEN-model. From a practical perspective, the percentage-of-completion method corresponds with the idea of accrual accounting, while the completed-contract method follows the realisation principle. We show that the percentage-of-completion method is superior to the completed-contract method in providing decision-influencing information. Also, determining the degree of completion via the input- or the output-oriented method follow as knife edge solutions to the principal’s problem. Thus, we conclude that the transition from German accounting rules to the IAS/IFRS is beneficial from an incentive perspective in the specific case of long-term construction contracts.

Für hilfreiche Kommentare danken wir einem anonymen Gutachter sowie Renate Hecker, Stephan Meisenzahl und Teilnehmern des VII. Symposiums zur ?konomischen Analyse der Unternehmung der GEABA, Bielefeld 2006.