Accounting research: a critical view of the present situation and prospects

In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, publish few articles and apply high rejection rates, and the review process is lengthy and expensive. Additionally, an academic elite has unparalleled predominance in comparison to other business disciplines, reflected in an unusual share of published articles with authors affiliated to a small number of academic institutions, and the predominance of certain topics and methodologies. The discipline does not allow the collaborative, iterative and flexible features of innovative knowledge communities. The discipline¿s internal procedures favour restriction, control, slowness, and expiration, rather than participation, speed and renewal. They are ill suited for advancing knowledge and bode badly for successful research. As a result, accounting academics present low research performance and the discipline is facing steady decline. More importantly, the discipline is handicapped in producing innovative knowledge able to contribute to critical research and long term social well-being. We also focus on the Spanish institutional situation, arguing that Spanish requirements for reaching tenured positions are difficult for accountants to meet. We highlight the need to raise awareness of the problem and change the procedures.

Anàlisi del funcionament i el grau d'inclusió de dues unitats de suport a l'educació especial (USEE)

L’estudi que es detalla a continuació consisteix en un anàlisi sobre el funcionament i grau d’inclusió de les USEE (Unitat de Suport a l’Educació Especial). Per dur-lo a terme s’han analitzat les pràctiques de les USEE de dues escoles a través de quatre entrevistes, tres observacions i dos registres a cada centre. La recerca respon als dos objectius generals basats en avançar en el coneixement de les USEE actuals en termes d’organització, funcionament i de les pràctiques que actualment s’hi desenvolupen i en analitzar si treballen de forma inclusiva o no des del punt de vista de l’Índex d’Inclusió (Booth i Ainscow, 2000). En general, s’observa la intenció inclusiva de la mesura, no obstant, es detecten obstacles que en dificulten el procés i que en termes generals evidencien que encara és necessari un treball de sensibilització social i de revisió sobre els principis i les pràctiques educatives envers la inclusió.

Anàlisi del grau de coneixement d'aspectes relacionats amb l'activitat física i la salut que tenen les dones de 30 a 45 anys de Vallromanes

L’objectiu de l’estudi és identificar el grau de coneixement que tenen les dones de 30 a 45 anys del municipi de Vallromanes sobre aspectes relacionats amb l’activitat física i la salut, així com identificar quins coneixements són més específics perquè s’adhereixin a la pràctica regular d’activitat física. A més, de comprovar quins d’aquests possibles coneixements relacionats a la promoció de la salut pública són més eficients per fer augmentar el coneixement d’aquest grup de dones i alhora fer-les conscients de la importància de l’activitat física per la salut. Així doncs, a la mostra de l’estudi han participat 35 dones. La informació ha estat recopilada a través del qüestionari per identificar els estadis de canvi de l’activitat física (Marcus, Rossi, Selby, Niaura, i Abrams, 1992) i un qüestionari elaborat específicament per aquesta investigació. Els resultats obtinguts demostren, a trets generals, que les dones que es troben en estadis de canvi on tenen conductes actives físicament o compleixen amb les recomanacions mundials d’activitat física per la salut, tenen un major grau de coneixença i conscienciació sobre coneixements relacionats amb l’activitat física i la salut. Per tant, això porta a concloure que l’augment del coneixement i conscienciació d’aquest és un motiu perquè les dones participants en l’estudi s’adhereixin a la pràctica regular d’activitat física. No obstant, cal tenir present quines estratègies de salut pública són més específiques i eficients per fer augmentar el coneixement del grup de dones estudiat i adherir-les a la pràctica.

Informe d'Autors UOC a ISI Web of Knowledge. Octubre 2014

UOC

The knowledge about diagnostic imaging methods among primary care and medical emergency physicians

Objective To evaluate the knowledge about diagnostic imaging methods among primary care and medical emergency physicians. Materials and Methods Study developed with 119 primary care and medical emergency physicians in Montes Claros, MG, Brazil, by means of a structured questionnaire about general knowledge and indications of imaging methods in common clinical settings. A rate of correct responses corresponding to ≥ 80% was considered as satisfactory. The Poisson regression (PR) model was utilized in the data analysis. Results Among the 81 individuals who responded the questionnaire, 65% (n = 53) demonstrated to have satisfactory general knowledge and 44% (n = 36) gave correct responses regarding indications of imaging methods. Respectively, 65% (n = 53) and 51% (n = 41) of the respondents consider that radiography and computed tomography do not use ionizing radiation. The prevalence of a satisfactory general knowledge about imaging methods was associated with medical residency in the respondents' work field (PR = 4.55; IC 95%: 1.18-16.67; p-value: 0.03), while the prevalence of correct responses regarding indication of imaging methods was associated with the professional practice in primary health care (PR = 1.79; IC 95%: 1.16-2.70; p-value: 0.01). Conclusion Major deficiencies were observed as regards the knowledge about imaging methods among physicians, with better results obtained by those involved in primary health care and by residents.

Informe d'Autors UOC a ISI Web of Knowledge. Novembre 2014

UOC

Informe d'Autors UOC a ISI Web of Knowledge. Desembre 2014

UOC

Online Volunteers : Knowledge Managers in Nonprofits

Peer-reviewed

An ontology to automated learning scenarios? an approach to its knowledge domain

Automation or semi-automation of learning scenariospecifications is one of the least exploredsubjects in the e-learning research area. There isa need for a catalogue of learning scenarios and atechnique to facilitate automated retrieval of stored specifications. This requires constructing anontology with this goal and is justified inthis paper. This ontology must mainlysupport a specification technique for learning scenarios. This ontology should also be useful in the creation and validation of new scenarios as well as in the personalization of learning scenarios or their monitoring. Thus, after justifying the need for this ontology, a first approach of a possible knowledge domain is presented. An example of a concrete learning scenario illustrates some relevant concepts supported by this ontology in order to define the scenario in such a way that it could be easy to automate.

Vaatimustiedon hallinta rakennusteollisuuden tuotanto- ja suunnitteluyrityksessä

Diplomityön ensisijaisena tavoitteena on luoda yleinen vaatimustiedon hallinnan malli, jonka avulla yrityksen toimintaympäristössä vaikuttavat vaatimukset voidaan tunnistaa ja kommunikoida koko organisaation tietoisuuteen. Kohdeyrityksen näkökulmasta mielenkiinto kohdistuu erityisesti käytännön työn kautta saataviin lopputuloksiin. Tavoitteena on luoda yritykseen pohja vaatimustiedon hallinnalle sekä samalla kehittää sähköistä vaatimustietojärjestelmää. Diplomityö on toteutettu konstruktiivisena tutkimuksena. Tutkittavasta aiheesta on saatavilla teoriatietoa hyvin rajallisesti. Tämän vuoksi vaatimustiedon hallinnan malli toteutetaan vahvasti käytännön työn havaintojen ja analysoinnin pohjalta. Lähtökohdaksi käytännön työlle esitellään laadunhallinnan, tiedonhallinnan sekä prosessien näkökulmia sekä perinteisiä vaatimusten hallinnan teorioita. Tiedot, joiden avulla valmis malli on luotu, kerättiin haastattelemalla yrityksen prosessien omistajia. Työn tuloksina esitellään vaatimustiedon hallinnan malli sekä yrityksessä saatuja käytännön työn lopputuloksia. Vaatimustiedon hallinnalla tarkoitetaan yrityksen toimintaympäristössä, prosesseissa sekä tuotteissa vaikuttavien vaatimusten saattamista organisaation tietoisuuteen mahdollisimman käyttäjäystävällisellä tavalla. Mallissa esiintyvät vaatimukset ovat sidosryhmien tai yrityksen itsensä ilmaisuja liittyen tuotteen tai palvelun ominaisuuksiin sekä suorituskykyyn. Valmis malli voidaan jakaa neljään eri vaiheeseen, jotka ovat suunnittelu ja esitutkimus, toteutus, käyttöönotto, sekä muutostenhallinta ja ylläpito. Laajimmillaan toteutettuna vaatimustiedon hallinta auttaa yritystä parhaiden käytäntöjen tunnistamisessa ja prosessien kehittämisessä, mahdollistaa tasalaatuisen toiminnan ja tuotteet sekä toimivan tiedon ja osaamisen hallinnan.