866 resultados para Earnings Management


Relevância:

20.00% 20.00%

Publicador:

Resumo:

Intellectual capital is increasingly viewed as the single most important asset of organisations. While most large organisations have resources, staff and plans in place to support and develop intellectual capital, many smaller organisations do not. In particular technology-oriented young firms (technopreneurial firms), which play an important role in innovation and commercialisation of new ideas, do not have well developed strategies for managing their intellectual capital. These firms are often founded by engineers, scientists or academics who posses great scientific/technological knowledge, but limited know-how in other aspects of managing a business including knowledge management (KM). Successful managing and integrating their specialised knowledge is of particular importance when it comes to developing a new product or process. This article therefore focuses on developing strategies for knowledge management within technopreneurial organisations as they incorporate technology and strive to build and retain a productive and creative workforce.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Design and design thinking are identified as making valuable contributions to business and management. The numbers of higher education programs that teach design thinking to business students and executives are growing, however to date little information about the outcomes of these initiatives has emerged. This paper presents the findings from the incorporation of design thinking and methods in one unit of an MBA program. All 90 participants from three MBA classes wholeheartedly expressed their support for this initiative. An evaluation of this experiment found positive reactions, learning, changes in behaviour and positive results for their companies. The challenges and future directions for the inclusion of design thinking and design methods in management education programs are proposed.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The purpose of this paper is to present theoretical lenses that explain the relation between work motivation and project management success in case of temporary organizations such as projects. This paper is a part of the larger research study that first empirically identifies the constructs of work motivation in case of temporary organizations, and then empirically determines the relation between work motivation, and project management success. In the current paper, we have briefly reviewed the theories of work motivation from the work design school. These theories are predominantly drawn from the industrial/ organizational psychology literature. Then, we have considered the recent research on Nine Schools of Project Management as a point of departure to review theory on project management success. These theoretical perspectives are drawn from project management literature. We then illustrate the points of overlap for the theories drawn from these two disciplines. This review helps us to position our research study within the industrial/ organizational psychology, and project management literature as a cross-discipline study.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Background: Charcot Neuro-Arthropathy (CN) is one of the more devastating complications of diabetes. To the best of the authors' knowledge, it appears that no clinical tools based on a systematic review of existing literature have been developed to manage acute CN. Thus, the aim of this paper was to systematically review existing literature and develop an evidence-based clinical pathway for the assessment, diagnosis and management of acute CN in patients with diabetes. Methods: Electronic databases (Medline, PubMed, CINAHL, Embase and Cochrane Library), reference lists, and relevant key websites were systematically searched for literature discussing the assessment, diagnosis and/or management of acute CN published between 2002-2012. At least two independent investigators then quality rated and graded the evidence of each included paper. Consistent recommendations emanating from the included papers were then fashioned in a clinical pathway. Results: The systematic search identified 267 manuscripts, of which 117 (44%) met the inclusion criteria for this study. Most manuscripts discussing the assessment, diagnosis and/or management of acute CN constituted level IV (case series) or EO (expert opinion) evidence. The included literature was used to develop an evidence-based clinical pathway for the assessment, investigations, diagnosis and management of acute CN. Conclusions: This research has assisted in developing a comprehensive, evidence-based clinical pathway to promote consistent and optimal practice in the assessment, diagnosis and management of acute CN. The pathway aims to support health professionals in making early diagnosis and providing appropriate immediate management of acute CN, ultimately reducing its associated complications such as amputations and hospitalisations.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This concept paper examines the positioning of Change Management (CM) in relation to IHRM, and suggests that the emerging field of CM should be seen as collaborative with HRM in providing for the dynamic needs of organisations in contemporary international conditions of uncertainty and environmental turbulence.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Business Process Management (BPM) is accepted globally as an organizational approach to enhance productivity and drive cost efficiencies. Studies confirm a shortage of BPM skilled professionals with limited opportunities to develop the required BPM expertise. This study investigates this gap starting from a critical analysis of BPM courses offered by Australian universities and training institutions. These courses were analyzed and mapped against a leading BPM capability framework to determine how well current BPM education and training offerings in Australia address the core capabilities required by BPM professionals globally. To determine the BPM skill-sets sought by industry, online recruitment advertisements were collated, analyzed, and mapped against this BPM capability framework. The outcomes provide a detailed overview on the alignment of available BPM education/training and industry demand. These insights are useful for BPM professionals and their employers to build awareness of the BPM capabilities required for a BPM mature organization. Universities and other training institutions will benefit from these results by understanding where demand is, where the gaps are, and what other BPM education providers are supplying. This structured comparison method could continue to provide a common ground for future discussion across university-industry boundaries and continuous alignment of their respective practices.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This thesis comprised two studies: an exploratory study and a cross-sectional survey, guided by the Theory of Planned Behaviour. It explored parents' and paediatric nurses' knowledge, beliefs and practices about fever management in Vietnam. The research highlights the determinants of parents' and nurses' intentions to manage childhood fever which can be targeted for future interventions to integrate latest evidence-based practices.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

In 2011, 366 million people suffered from diabetes worldwide, resulting in 4.6 million deaths at a cost of US$465 billion in direct healthcare expenditures1. India has the world’s second largest diabetic population at 61.8 million (8.3% of total population)1, while in Australia 8.1% of the population have been diagnosed with diabetes1. Diabetic foot ulcers (DFUs) affect up to 25% of diabetic patients, precipitating 85% of all diabetic amputations2,3. DFUs have significant social and economic impacts associated with increased hospitalisation rates, cost of care, and the reduced capacity of patients and carers to work. In isolated regions of Australia and India the incidence of DFU and associated infection is substantially increased, resulting in hospitalisation rates up to 4- fold that of major cities...

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The aim of this study was to conduct a systematic literature review of research-based studies to identify practices designed to meet the specific care needs of older cognitively impaired patients in emergency departments (ED). A systematic literature review of studies was completed using PRIMSA methodology. The search criteria included articles from both emergency and acute care settings. A total of 944 articles were screened, and a total of 43 articles were identified as eligible. The review found a number of intervention studies to improve quality of care for older persons with cognitive impairment carried out or commenced in emergency settings, including interventions to improve cognitive impairment recognition (n = 9) and clinical approaches to reduce falls (n = 1) and both delirium incidence and prevalence (n = 2). Relevant studies carried out in acute care settings regarding cognitive impairment recognition (n = 4) and primary and secondary prevention of delirium (n = 18) and intervention studies that reduced the prescription of deliriogenic drugs (n = 1), reduced behavioral symptoms and discomfort (n = 7), and improved nutritional intake (n = 1) in hospitalized older persons with dementia were also identified. There is limited research available that reports interventions that improve the quality of care of older ED patients with cognitive impairment. Although this review found evidence obtained from the acute care setting, additional research is needed to identify whether these interventions are beneficial in fast-paced emergency settings.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Anaemia is a chronic problem in patients with renal insufficiency, especially chronic renal failure (CRF). In patients with CRF, anaemia is primarily due to a deficiency in erythropoietin (EPO), a glycoprotein growth factor that stimulates RBC production. The long-term effects and burden of anaemia for patients with CRF can be physical, emotional and financial. With efficient, systematic management of anaemia, clinicians have the potential to realise not only better clinical outcomes for CRF patients but also significant cost savings for them and the health system. During the last decade, significant advances have been made in clinicians’ understanding of how best to manage anaemia in this vulnerable population. One of the most important efforts to improve clinical practice has been the development of best practice guidelines.