Knowledge sharing in professional accountancy firms : the effects of task complexity and management control system

Numerous empirical studies on knowledge management have focused on effectiveness of enablers such as organizational structure (Bennett and Gabriel, 1999; Gold et al., 2001), technology (Gold et al., 2001; O’Dell and Grayson, 1998), culture (DeLong and Fahey, 2000; Gupta and Govindarajan, 2000), managerial system (Nonaka, 1994; Sveiby, 1997) and strategy (Bierly and Chakrabarti, 1996; Holsapple and Joshi, 2001) on knowledge sharing. These enablers are organizational infrastructure or mechanism for facilitating the sharing of knowledge in a firm. In knowledge-intensive firms, task complexity and management control systems (MCS) can potentially affect the mode and effectiveness of knowledge sharing. However, these two factors have not been distinctly and explicitly investigated and discussed in literature relevant to the domain of knowledge sharing and management. This study proposes to examine how task complexity and the design of MCS could be the key determinants of the mode and effectiveness of knowledge sharing in professional accounting firms or practices.

Substrate specificity, regulation, and polymorphism of human cytochrome P450 2B6

CYP2B6 is mainly expressed in the liver that has been thought historically to play an insignificant role in human drug metabolism. However, increased interest in this enzyme has been stimulated by the discovery of polymorphic and ethnic differences in CYP2B6 expression, identification of additional substrates for CYP2B6, and evidence for co-regulation with CYP3A4. This paper updates our knowledge about the structure, function, regulation and polymorphism of CYP2B6. CYP2B6 can metabolise approximately 8% of clinically used drugs (n > 60), including cyclophosphamide, ifosfamide, tamoxifen, ketamine, artemisinin, nevirapine, efavirenz, bupropion, sibutramine, and propofol. CYP2B6 is one of the CYP enzymes that bioactivate several procarcinogens and toxicants. This enzyme also metabolizes arachidonic acid, lauric acid, 17beta-estradiol, estrone, ethinylestradiol, and testosterone. Typical substrates of CYP2B6 are non-planar molecules, neutral or weakly basic, highly lipophilic with one or two hydrogen-bond acceptors. The crystal structure of CYP2B6 has not been resolved, while several pharmacophore and homology models of human CYP2B6 have been reported. Human CYP2B6 is closely regulated by constitutive androstane receptor (CAR/NR1I3) which can activate CYP2B6 expression upon ligand binding. Pregnane X receptor and glucocorticoid receptor also play a role in the regulation of CYP2B6. Induction of CYP2B6 may partially explain some clinical drug interactions observed. For example, coadministered carbamazepine decreases the systemic exposure of bupropion. There is a wide interindividual variability in the expression and activity of CYP2B6. Such a large variability is probably due to effects of genetic polymorphisms and exposure to drugs that are inducers or inhibitors of CYP2B6. To date, at least 28 allelic variants and some subvariants of CYP2B6 (*1B through *29) have been described and some of them have been shown to have important functional impact on drug clearance and drug response. For example, the efavirenz plasma levels in African-American subjects with the CYP2B6 homozygous 516T/T genotype are approximately 3-fold higher than individuals carrying the homozygous G/G genotype. The CYP2B6 516T/T genotype is associated with 1.7-fold greater plasma levels of nevirapine in HIV-infected patients. Smokers with the 1459C>T (R487C) variant of CYP2B6 may be more vulnerable to abstinence symptoms and relapse following treatment with bupropion as a smoking cessation agent. Further studies in the structure, function, regulation and polymorphism of CYP2B6 are warranted.

The TOC-ABC choice debate for product mix decisions : introducing asset specificity as an alternate explanation

Though constructed with different purposes, the theory of constraints and activity based costing systems pose a choice problem in respect of product mix decisions. We believe that the existing explanation of short versus long run criterion to explain firms' choice between these two systems is incomplete and offer an alternate explanation based on asset specificity. We argue that the extent to which specialized resources are deployed to make products in a mix determines the choice. We present a 2*2 matrix stating that when asset specificity is high, a firm is likely to choose ABC instead of TOC since ABC makes a large portion of costs visible to enable control. However, the choice is likely to be a TOC-ABC combination when the manufacture of asset specific products is also constrained by bottlenecks.

Task completion with partially-failed manipulators

An effort to maintain the availability of partially failed manipulator is addressed based on redundant trajectories obtained by primitive constraints. The objective is to facilitate the existing manipulators to continue their point to point motion tasks when a non catastrophic fault occurs into a joint. The fault is assumed as a joint locked failure. This is achieved through fault to primitive constraints mapping which gives the primitive constraints due to the faults. Then they are applied to update the manipulator constraints for the trajectory planning. Then it purposes a new trajectory in the case of availability. Finally the method is applied for a 6DOF manipulator and validated under a fault scenario within a simulation study and the results are presented.

On the effort of task completion for partially-failed manipulators

Adding to a previous work of the authors for task completion for partially failed manipulator, other aspects of the effort are discussed. The paper aims to investigate on the strategies of maximum effort for maintaining the availability of partially failed manipulators. The failures are assumed as the joint lock failures of the manipulators. The main objective is to facilitate the existing manipulators to continue their tasks even if a non catastrophic fault occurs into their joints. The tasks includes motion tasks and force tasks. For each group of tasks a constrained optimality problem is introduced. Then in a case study a required force profile on a desired trajectory using a 3DOF planar manipulator is indicated. Through this study the joint angles and joint torques for a healthy manipulator and a faulty manipulator are shown. It is illustrated that a failure in the second joint is tolerated on the trajectory of end-effector.

The PTT-20 : UK normative data for 5-11 year olds on a 20 item past tnese taskThe PTT-20: UK normative data for 5- to 11-year-olds on a 20-item past-tense task

Background: Grammatical morphology, particularly the use of the past tense in English, has been identified as a behavioural marker for specific language impairment. However, there is a dearth of instruments that assess key verb features, are short and easy to administer for clinical use, and have normative data for the UK population.

Aims: The present study aimed to develop a short version of a past-tense task (named the PTT-20) and to provide UK normative data for a large control sample of primary school-age children.

Methods & Procedures: The task consisted of 20 items taken from a well-known 52-item task developed by Marchman, Wulfeck, and Ellis Weismer in 1999, retaining the key features and variety of verbs of the original design. It was administered to 424 typically developing children aged 5;0 to 11;6 years.

Outcomes & Results: The short version reduced administration time by two-thirds to around 5–8 minutes. Normative data revealed developmental progression in performance throughout the primary school years, with the task exhibiting ceiling effects in 29% of children by age 11 years. Expected and impaired performance indicators are presented by age band, that is, 5, 6, 7, 8, 9, 10, and 11 years. Comparisons between identified children with specific language impairment and typically developing children revealed significant differences in performance. The PTT-20 correlated highly with the full 52-item task and had good internal consistency.

Conclusions & Implications: The PTT-20 can be a useful tool in the identification and assessment of young school-age children with suspected language difficulties. It can also be used in research and practice as a benchmark against which to compare the ability of children with identified language impairments.