Audit quality: a resource-based perspective

This study considers the Certified Public Accountants (CPA) partners of the audit firms as the core producers of these knowledge-based organisations and investigates the effects of audit firm-level of CPA partners’ experience in audit quality. Audit quality was measured through the audit clients’ earnings quality. The main findings suggested that the audit firm-level of CPA partners’ general experience is positively associated with audit quality. Also, the audit firm-level of CPA partners’ experience acquired with prior audit firms significantly improves audit quality. Concerning the effects of audit firm-level of CPA partners’ experience acquired in the current audit firm in audit quality, results were statistically insignificant. Finally, we found that changes in audit firm-level of CPA partners’ general experience also influence audit quality. We verified that the more positive the change in the audit firm stock of CPA partners’ general experience, the higher is audit quality. We interpret this finding as revealing that the year-to-year changes in audit firm’s stock of CPA partners’ general experience is the mechanism allowing these firms to achieve and maintain the critical mass of this resource and reach higher performance levels. We further showed that our main results were not driven by the engagement partner experience.

Public service culture collections of microorganisms: are they important for biotechnology?

Microbiology as a scientific discipline recognised the need to preserve microorganisms for scientific studies establishing from its very beginning research culture collections (CC). Later on, to better serve different scientific fields and bioindustries with the increasing number of strains of scientific, medical, ecological and biotechnological importance public service CC were established with the specific aims to support their user communities. Currently, the more developed public service CC are recognised as microBiological Resources Centres (mBRC). mBRC are considered to be one of the key elements for sustainable international scientific infrastructure, which is necessary to underpin successful delivery of the benefits of biotechnology, whether within the health sector, the industrial sector or other sectors, and in turn ensure that these advances help drive economic growth. In more detail, mBRCs are defined by Organisation for Economic Co-operation and Development (OECD) as service providers and repositories of the living cells, genomes of organisms, and information relating to heredity and functions of biological systems. mBRCs contain collections of culturable organisms (e.g., microorganisms, plant, animal cells), replicable parts of these (e.g. genomes, plasmids, virus, cDNAs), viable but not yet culturable organisms, cells and tissues, as well as database containing molecular, physiological and structural information relevant to these collections and related bioinformatics. Thus mBRCs are fundamental to harnessing and preserving the world’s microbial biodiversity and genetic resources and serve as an essential element of the infrastructure for research and development. mBRCs serve a multitude of functions and assume a range of shapes and forms. Some are large national centres performing a comprehensive role providing access to diverse organisms. Other centres play much narrower, yet important, roles supplying limited but crucial specialised resources. In the era of the knowledge-based bio-economy mBRCs are recognised as vital element to underpinning the biotechnology.

Respuesta no lineal y criterios de diseño de puentes arco espaciales

El desarrollo más reciente de los puentes arco ha llevado a una nueva tipología: los “puentes arco espaciales”. Se entiende por puente arco espacial todo puente arco en el que, por su configuración geométrica y estructural, las cargas gravitatorias generan esfuerzos no contenidos en el plano del arco. Por un lado, aparecen para satisfacer las necesidades funcionales cuando estructuras en arco resultan las más adecuadas para sostener tableros curvos y evitar así apoyos intermedios. Desde un punto de vista estético, surgen como demanda de los nuevos puentes en entornos urbanos, buscando, no sólo una forma cuidada, sino persiguiendo convertirse en emblemas de la ciudad a partir de la originalidad y la innovación. Su proyecto y construcción es posible gracias a las grandes posibilidades que ofrecen los nuevos métodos de cálculo y dibujo por ordenador, en los que, a través del incremento de memoria y rapidez, cada vez se emplean programas más completos y nuevas modelizaciones, más cercanas a la realidad. No menos importante es el desarrollo de los medios auxiliares de construcción y de las herramientas de CAD/CAM, que convierte en construibles por control numérico formas de manufactura impensables. Ello trasciende en infinitas posibilidades de diseño y estructura. Sin embargo, el diseño y construcción de estas nuevas tipologías no ha estado acompañado por el avance en el estado del conocimiento fundamentado en la investigación, ya que se han desarrollado pocos estudios que explican parcialmente la respuesta estructural de estos puentes. Existe, por lo tanto, la necesidad de profundizar en el estado del conocimiento y clarificar su respuesta estructural, así como de plantear, finalmente, criterios de diseño que sirvan de apoyo en las fases de concepción y de proyecto a estas nuevas tipologías.

National Strategy for Higher Education 2030

Ireland’s higher education system has played a major role in the development of Irish society and the economy, and has an even more critical role to play in the coming decades as we seek to rebuild an innovative knowledge-based economy that will provide sustainable employment opportunities and good standards of living for all our citizens. Its role in enabling every citizen to realise their full potential and in generating new ideas through research are and will be the foundation for wider developments in society. The development of the higher education system in the years to 2030 will take place initially in an environment of severe constraints on public finances. Demand to invest in education to support job creation and innovation, and to help people back into employment is increasing. In the wider world, globalisation, technological advancement and innovation are defining economic development, people are much more mobile internationally as they seek out career opportunities, and competition for foreign direct investment remains intense.

National Strategy for Higher Education 2030 - Summary

Ireland’s higher education system has played a major role in the development of Irish society and the economy, and has an even more critical role to play in the coming decades as we seek to rebuild an innovative knowledge-based economy that will provide sustainable employment opportunities and good standards of living for all our citizens. Its role in enabling every citizen to realise their full potential and in generating new ideas through research are and will be the foundation for wider developments in society. The development of the higher education system in the years to 2030 will take place initially in an environment of severe constraints on public finances. Demand to invest in education to support job creation and innovation, and to help people back into employment is increasing. In the wider world, globalisation, technological advancement and innovation are defining economic development, people are much more mobile internationally as they seek out career opportunities, and competition for foreign direct investment remains intense.

Integration in strategic alliances : a conceptual framework of IT use in marketing as NPD key factor

En una economia basada en el coneixement, la innovació del producte es considera un factor clau a l'hora de determinar la competitivitat, la productivitat i el creixement d'una companyia. No obstant això, l'experiència de les companyies demostra la necessitat d'un nou model de gestió de la innovació del producte: una gestió basada en el màrqueting, en què la cooperació i l'ús intensiu de les tecnologies de la informació i de la comunicació (TIC) són especialment importants. En els darrers anys, la bibliografia sobre màrqueting ha analitzat el paper de la cooperació en l'èxit del procés d'innovació. No obstant això, fins ara pocs treballs han estudiat el paper que té l'ús de les TIC en el màrqueting en l'èxit del desenvolupament de nous productes (NPD, New Product Development en anglès). És una omissió curiosa, tenint en compte que el nou entorn competitiu és definit per una economia i una societat basades principalment en l'ús intensiu de les TIC i del coneixement. L'objectiu d'aquest treball és investigar el paper que l'ús de les TIC en el màrqueting té en el procés de desenvolupament de nous productes, com a element que reforça la integració d'agents al projecte, afavorint l'establiment de relacions dirigides a la cooperació i l'adquisició d'intel·ligència de mercat útil en el procés de desenvolupament de nous productes. L'estudi d'una mostra de 2.038 companyies de tots els sectors de l'activitat econòmica a Catalunya ens permet contrastar hipòtesis inicials i establir un perfil de companyia innovadora basat en les importants relacions que hi ha entre la innovació, l'ús de TIC en el màrqueting i la integració. Sobresurten dues idees en la nostra anàlisi. En primer lloc, l'ús intensiu de les TIC en el màrqueting fa que la companyia sigui més innovadora, ja que percep que el seu ús ajuda a superar barreres a la innovació i accelera els processos, que es tornen més eficients. En segon lloc, incrementant l'ús de les TIC en el màrqueting es fa augmentar la predisposició de la companyia a integrar agents particulars en l'entorn de negoci en el desenvolupament del procés d'innovació i a col·laborar-hi, de manera que es millora el grau d'adaptació del nou producte a les demandes del mercat.

Interacting software-agents to support a kind of expert supervision systems

Expert supervision systems are software applications specially designed to automate process monitoring. The goal is to reduce the dependency on human operators to assure the correct operation of a process including faulty situations. Construction of this kind of application involves an important task of design and development in order to represent and to manipulate process data and behaviour at different degrees of abstraction for interfacing with data acquisition systems connected to the process. This is an open problem that becomes more complex with the number of variables, parameters and relations to account for the complexity of the process. Multiple specialised modules tuned to solve simpler tasks that operate under a co-ordination provide a solution. A modular architecture based on concepts of software agents, taking advantage of the integration of diverse knowledge-based techniques, is proposed for this purpose. The components (software agents, communication mechanisms and perception/action mechanisms) are based on ICa (Intelligent Control architecture), software middleware supporting the build-up of applications with software agent features

SwissTargetPrediction: a web server for target prediction of bioactive small molecules.

Bioactive small molecules, such as drugs or metabolites, bind to proteins or other macro-molecular targets to modulate their activity, which in turn results in the observed phenotypic effects. For this reason, mapping the targets of bioactive small molecules is a key step toward unraveling the molecular mechanisms underlying their bioactivity and predicting potential side effects or cross-reactivity. Recently, large datasets of protein-small molecule interactions have become available, providing a unique source of information for the development of knowledge-based approaches to computationally identify new targets for uncharacterized molecules or secondary targets for known molecules. Here, we introduce SwissTargetPrediction, a web server to accurately predict the targets of bioactive molecules based on a combination of 2D and 3D similarity measures with known ligands. Predictions can be carried out in five different organisms, and mapping predictions by homology within and between different species is enabled for close paralogs and orthologs. SwissTargetPrediction is accessible free of charge and without login requirement at http://www.swisstargetprediction.ch.

Putative adverse outcome pathways relevant to neurotoxicity.

The Adverse Outcome Pathway (AOP) framework provides a template that facilitates understanding of complex biological systems and the pathways of toxicity that result in adverse outcomes (AOs). The AOP starts with an molecular initiating event (MIE) in which a chemical interacts with a biological target(s), followed by a sequential series of KEs, which are cellular, anatomical, and/or functional changes in biological processes, that ultimately result in an AO manifest in individual organisms and populations. It has been developed as a tool for a knowledge-based safety assessment that relies on understanding mechanisms of toxicity, rather than simply observing its adverse outcome. A large number of cellular and molecular processes are known to be crucial to proper development and function of the central (CNS) and peripheral nervous systems (PNS). However, there are relatively few examples of well-documented pathways that include causally linked MIEs and KEs that result in adverse outcomes in the CNS or PNS. As a first step in applying the AOP framework to adverse health outcomes associated with exposure to exogenous neurotoxic substances, the EU Reference Laboratory for Alternatives to Animal Testing (EURL ECVAM) organized a workshop (March 2013, Ispra, Italy) to identify potential AOPs relevant to neurotoxic and developmental neurotoxic outcomes. Although the AOPs outlined during the workshop are not fully described, they could serve as a basis for further, more detailed AOP development and evaluation that could be useful to support human health risk assessment in a variety of ways.

Information and Communication Society's Impact on Global Paper Consumption

Tämän tutkielman tavoitteena on selvittää informaatio- ja kommunikaatioyhteiskunnan vaikutusta paperin kulutukseen maailmanlaajuisesti. Tarkoituksena on löytää informaatio- ja kommunikaatioyhteiskuntaa kuvaavia mittareita, joiden avulla voidaan vertailla kehittyneitä ja kehittyviä markkina-alueita keskenään. Tutkimusongelmaan haetaan ratkaisua tutkimalla sekä kirjallisuutta että tilastoja, ja vertaamalla niitä esitettyihin teorioihin informaatio- ja kommunikaatioyhteiskunnan kehityksestä. Tutkielman avulla pyritään arvioimaan ja kuvaamaantoimintaympäristön muutoksia paperin kulutuksen suhteen pitkällä aikavälillä informaatio- ja kommunikaatioyhteiskunnan näkökulmasta.

Tietointensiivisen palvelutuotannon kehittäminen: case televiestintäyrityksen vianhallinta

Tämän tutkimuksen tavoitteena oli luoda tavoitemalli TeliaSonera Finland Oyj:n vianhallintapalveluille. Tavoitemalli tuli muodostaa niin, että se tukee laadukasta ja tuottavaa teollista palvelutuotantoa. Tavoitemalli muodostettiin suhteellisen laajan teoriakatsauksen perusteella, joka tehtiin tiedon näkökulmasta. Palvelujen hallinnan viitekehyksessä tutkittiin palvelujen suorituskykyä, jossa erityisesti paneuduttiin laatuun, tuottavuuteen ja palvelutuotannon psykososiaaliseen työympäristöön. Tähän kokonaisuuteen yhdistettiin tutkimustietoa palvelujen teollistamisesta, sekä otettiin huomioon tietointensiivisen organisaation yleiset menestystekijät. Näin muodostettiin tietointensiivisen palvelutuotannon hallinnan ja kehittämisen viitekehys, jota sovellettiin vianhallintapalvelujen tavoitetilan muodostamiseen. Vianhallinnan tavoitetila testattiinosin empiirisesti, mutta lisätutkimusta tarvitaan työssä muodostetun teoreettisen viitekehyksen arviointiin.

Integration in strategic alliances : a conceptual framework of IT use in marketing as NPD key factor

En una economia basada en el coneixement, la innovació del producte es considera un factor clau a l'hora de determinar la competitivitat, la productivitat i el creixement d'una companyia. No obstant això, l'experiència de les companyies demostra la necessitat d'un nou model de gestió de la innovació del producte: una gestió basada en el màrqueting, en què la cooperació i l'ús intensiu de les tecnologies de la informació i de la comunicació (TIC) són especialment importants. En els darrers anys, la bibliografia sobre màrqueting ha analitzat el paper de la cooperació en l'èxit del procés d'innovació. No obstant això, fins ara pocs treballs han estudiat el paper que té l'ús de les TIC en el màrqueting en l'èxit del desenvolupament de nous productes (NPD, New Product Development en anglès). És una omissió curiosa, tenint en compte que el nou entorn competitiu és definit per una economia i una societat basades principalment en l'ús intensiu de les TIC i del coneixement. L'objectiu d'aquest treball és investigar el paper que l'ús de les TIC en el màrqueting té en el procés de desenvolupament de nous productes, com a element que reforça la integració d'agents al projecte, afavorint l'establiment de relacions dirigides a la cooperació i l'adquisició d'intel·ligència de mercat útil en el procés de desenvolupament de nous productes. L'estudi d'una mostra de 2.038 companyies de tots els sectors de l'activitat econòmica a Catalunya ens permet contrastar hipòtesis inicials i establir un perfil de companyia innovadora basat en les importants relacions que hi ha entre la innovació, l'ús de TIC en el màrqueting i la integració. Sobresurten dues idees en la nostra anàlisi. En primer lloc, l'ús intensiu de les TIC en el màrqueting fa que la companyia sigui més innovadora, ja que percep que el seu ús ajuda a superar barreres a la innovació i accelera els processos, que es tornen més eficients. En segon lloc, incrementant l'ús de les TIC en el màrqueting es fa augmentar la predisposició de la companyia a integrar agents particulars en l'entorn de negoci en el desenvolupament del procés d'innovació i a col·laborar-hi, de manera que es millora el grau d'adaptació del nou producte a les demandes del mercat.

Osaaminen yrityksissä

Työn tavoitteena olitutkia osaamisen johtamista, kehittämistä ja hallintaa yrityksissä. Tutkimuksenpääkysymyksinä selvitettiin, kuinka tärkeänä yritykset pitävät osaamisen ja tietämyksen hallintaa, mitä ongelmia ja haasteita siinä koetaan sekä mitä työkalujayrityksissä käytetään osaamisen ja tietämyksen hallinnassa. Tutkimuksessa esitetään kirjallisuuden pohjalta, mitä on osaaminen sekä miten sitä voidaan kehittääja hallita. Aihepiiriin liittyen suoritettiin empiirinen tutkimus, jonka perusteella voidaan todeta, että osaamisen hallintaa pidetään yrityksissä erittäin tärkeänä asiana kilpailukyvyn kannalta vaikkakin se aiheuttaa paljon lisätyötä ja on aikaa vievää. Tutkimuksen tuloksen mukaan osaamisen kehittämisessä ja hallinnassa yrityksissä esiintyy paljon haasteita ja ongelmia.

Conflict-based Method for Conceptual Process Synthesis

The changing business environment demands that chemical industrial processes be designed such that they enable the attainment of multi-objective requirements and the enhancement of innovativedesign activities. The requirements and key issues for conceptual process synthesis have changed and are no longer those of conventional process design; there is an increased emphasis on innovative research to develop new concepts, novel techniques and processes. A central issue, how to enhance the creativity of the design process, requires further research into methodologies. The thesis presentsa conflict-based methodology for conceptual process synthesis. The motivation of the work is to support decision-making in design and synthesis and to enhance the creativity of design activities. It deals with the multi-objective requirements and combinatorially complex nature of process synthesis. The work is carriedout based on a new concept and design paradigm adapted from Theory of InventiveProblem Solving methodology (TRIZ). TRIZ is claimed to be a `systematic creativity' framework thanks to its knowledge based and evolutionary-directed nature. The conflict concept, when applied to process synthesis, throws new lights on design problems and activities. The conflict model is proposed as a way of describing design problems and handling design information. The design tasks are represented as groups of conflicts and conflict table is built as the design tool. The general design paradigm is formulated to handle conflicts in both the early and detailed design stages. The methodology developed reflects the conflict nature of process design and synthesis. The method is implemented and verified through case studies of distillation system design, reactor/separator network design and waste minimization. Handling the various levels of conflicts evolve possible design alternatives in a systematic procedure which consists of establishing an efficient and compact solution space for the detailed design stage. The approach also provides the information to bridge the gap between the application of qualitative knowledge in the early stage and quantitative techniques in the detailed design stage. Enhancement of creativity is realized through the better understanding of the design problems gained from the conflict concept and in the improvement in engineering design practice via the systematic nature of the approach.

Modeling and measuring organizational renewal capability

Globalization and new information technologies mean that organizations have to face world-wide competition in rapidly transforming, unpredictable environments, and thus the ability to constantly generate novel and improved products, services and processes has become quintessential for organizational success. Performance in turbulent environments is, above all, influenced by the organization's capability for renewal. Renewal capability consists of the ability of the organization to replicate, adapt, develop and change its assets, capabilities and strategies. An organization with a high renewal capability can sustain its current success factors while at the same time building new strengths for the future. This capability does not only mean that the organization is able to respond to today's challenges and to keep up with the changes in its environment, but also that it can actas a forerunner by creating innovations, both at the tactical and strategic levels of operation and thereby change the rules of the market. However, even though it is widely agreed that the dynamic capability for continuous learning, development and renewal is a major source of competitive advantage, there is no widely shared view on how organizational renewal capability should be defined, and the field is characterized by a plethora of concepts and definitions. Furthermore,there is a lack of methods for systematically assessing organizational renewal capability. The dissertation aims to bridge these gaps in the existing research by constructing an integrative theoretical framework for organizational renewal capability and by presenting a method for modeling and measuring this capability. The viability of the measurement tool is demonstrated in several contexts, andthe framework is also applied to assess renewal in inter-organizational networks. In this dissertation, organizational renewal capability is examined by drawing on three complimentary theoretical perspectives: knowledge management, strategic management and intellectual capital. The knowledge management perspective considers knowledge as inherently social and activity-based, and focuses on the organizational processes associated with its application and development. Within this framework, organizational renewal capability is understood as the capacity for flexible knowledge integration and creation. The strategic management perspective, on the other hand, approaches knowledge in organizations from the standpoint of its implications for the creation of competitive advantage. In this approach, organizational renewal is framed as the dynamic capability of firms. The intellectual capital perspective is focused on exploring how intangible assets can be measured, reported and communicated. From this vantage point, renewal capability is comprehended as the dynamic dimension of intellectual capital, which consists of the capability to maintain, modify and create knowledge assets. Each of the perspectives significantly contributes to the understanding of organizationalrenewal capability, and the integrative approach presented in this dissertationcontributes to the individual perspectives as well as to the understanding of organizational renewal capability as a whole.