Evidence and implications of multiple paradigms in accounting knowledge production

This paper uses evidence gathered in two perception studies ofAustralasian and British accounting academics to reflect on aspects of the knowledge production systemwithin accounting academe. We provide evidence of the representation of multiple paradigms in many journals that are scored by participants as being of high quality. Indeed most of the journals we surveyed are perceived by accounting academics as incorporating research from more than one paradigm. It is argued that this ‘catholic’ approach by journal editors and the willingness of many respondents in our surveys to score journals highly on material they publish from both paradigm categories reflects a balanced acceptance of the multi-paradigmatic state of accounting research. Our analysis is set within an understanding of systems of accounting knowledge production as socially constructed and as playing an important role in the distribution of power and reward in the academy. We explore the impact of our results on concerns emerging from the work of a number of authors who carefully expose localised 'elites'. The possibilities for a closer relationship between research emerging from a multi-paradigm discipline and policy setting and practice are also discussed. The analysis provides a sense of optimism that the broad constituency of accounting academics operates within an environment conducive for the exchange of ideas. That optimism is dampened by concerns about the impact of local 'elites' and the need for more research on their impact on accounting academe.

Effective knowledge transfer: a terminological perspective - Dismantling the jargon barrier to knowledge about computer security

The research is concerned with the terminological problems that computer users experience when they try to formulate their knowledge needs and attempt to access information contained in computer manuals or online help systems while building up their knowledge. This is the recognised but unresolved problem of communication between the specialist and the layman. The initial hypothesis was that computer users, through their knowledge of language, have some prior knowledge of the subdomain of computing they are trying to come to terms with, and that language can be a facilitating mechanism, or an obstacle, in the development of that knowledge. Related to this is the supposition that users have a conceptual apparatus based on both theoretical knowledge and experience of the world, and of several domains of special reference related to the environment in which they operate. The theoretical argument was developed by exploring the relationship between knowledge and language, and considering the efficacy of terms as agents of special subject knowledge representation. Having charted in a systematic way the territory of knowledge sources and types, we were able to establish that there are many aspects of knowledge which cannot be represented by terms. This submission is important, as it leads to the realisation that significant elements of knowledge are being disregarded in retrieval systems because they are normally expressed by language elements which do not enjoy the status of terms. Furthermore, we introduced the notion of `linguistic ease of retrieval' as a challenge to more conventional thinking which focuses on retrieval results.

An evaluation of certain aspects of an occupational health service

This thesis has been concerned with obtaining evidence to explore the proposition that the provision of occupational health services as arranged at the present time represents a misallocation of resources. The research has been undertaken within the occupational health service of a large Midlands food factory. As the research progressed it became evident that questions were being raised about the nature and scope of occupational health as well as the contribution, in combating danger at work, that occupational health services can make to the health and safety team. These questions have been scrutinized in depth, as they are clearly important, and a resolution of the problem of the definition of occupational health has been proposed. I have taken the approach of attempting to identify specific objectives or benefits of occupational health activities so that it is possible to assess how far these objectives are being achieved. I have looked at three aspects of occupational health; audiometry, physiotherapy and pre-employment medical examinations as these activities embody crucial concepts which are common to all activities in an occupational health programme. A three category classification of occupational health activities is proposed such that the three activities provide examples within each category. These are called personnel therapy, personnel input screening and personnel throughput screening. I conclude that I have not shown audiometry to be cost-effective. My observations of the physiotherapy service lead me to support the suggestion that there is a decline in sickness absence rates due to physiotherapy in industry. With pre-employment medical examinations I have shown that the service is product safety oriented and that benefits are extremely difficult to identify. In regard to the three services studied, in the one factory investigated, and because of the immeasurability of certain activities, I find support for the proposition that the mix of occupational health services as provided at the present time represents a misallocation of resources.

A simultaneous examination of the effects of salesperson relationship-building activities and marketing activities on retail buyers' purchase decisions

Firms’ contemporary selling practices often not only demand that salespeople meet sales quotas, but also that they build strong, profitable relationships with customers. Given the belief that relationship-building activities can develop closer customer ties and improve sales performance, scholars have increasingly studied salesperson behaviors aimed at nurturing buyer-salesperson relations. However, while previous sales research has investigated the effects of a number of relational activities on performance outcomes in isolation, knowledge about their effectiveness in comparison to other important performance drivers is virtually absent. The present study provides some first theoretical and empirical insights into this research gap by simultaneously examining the role of specific salesperson relationship-building activities, and product-focused variables, in retail buyers’ new product purchase decisions. Following an extensive literature review, a two-part qualitative field study was conducted to explore salesperson relationship-building activities that are regarded as important by retail buyers. Two key relational behaviors were suggested by the customer-centric and retail industry-specific data; salesperson consultation (communication-based) and salesperson helping behavior (action-based). Drawing on this as well as extant literature, a conceptual framework was developed concerning the influences of these relationship-building activities and other product-focused factors on retail buyers’ new product acceptance. The study’s quantitative component contained a mail and web survey of U.S. retail buyers, resulting in a total dataset of 192 responses. After a comprehensive measure validation process, the theoretical hypotheses were tested using logistic regression analysis. Contrary to existing assertions, the results suggest that salesperson relationship-building activities themselves do not directly and/or indirectly influence purchase decisions, but instead can moderate the effects of product-focused determinants on retail buyers’ new product selections. Data on actual purchase decisions provide a high level of external validity to the findings. The study closes with a concluding discussion, including theoretical and managerial implications of the findings, limitations of the research, and directions for future inquiry.

General Aspects of Constructing an Autonomous Adaptive Agent

There are a great deal of approaches in artificial intelligence, some of them also coming from biology and neirophysiology. In this paper we are making a review, discussing many of them, and arranging our discussion around the autonomous agent research. We highlight three aspect in our classification: type of abstraction applied for representing agent knowledge, the implementation of hypothesis processing mechanism, allowed degree of freedom in behaviour and self-organizing. Using this classification many approaches in artificial intelligence are evaluated. Then we summarize all discussed ideas and propose a series of general principles for building an autonomous adaptive agent.

Processing of Knowledge about Optimization of Classical Optimizing Transformations

The article describes the structure of an ontology model for Optimization of a sequential program. The components of an intellectual modeling system for program optimization are described. The functions of the intellectual modeling system are defined.

Ontology-Based Model of Representation of Knowledge about Language Mappings

The paper presents a short review of some systems for program transformations performed on the basis of the internal intermediate representations of these programs. Many systems try to support several languages of representation of the source texts of programs and solve the task of their translation into the internal representation. This task is still a challenge as it is effort-consuming. To reduce the effort, different systems of translator construction, ready compilers with ready grammars of outside designers are used. Though this approach saves the effort, it has its drawbacks and constraints. The paper presents the general idea of using the mapping approach to solve the task within the framework of program transformations and overcome the disadvantages of the existing systems. The paper demonstrates a fragment of the ontology model of high-level languages mappings onto the single representation and gives the example of how the description of (a fragment) a particular mapping is represented in accordance with the ontology model.

Differentiation of self and emerging adulthood

Today's young people are progressing from adolescence into adulthood differently than past generations, including taking a longer time to make this transition. Some believe that the developmental markers and tasks of this transitional period are unique enough to merit the designation of a new life stage--"emerging adulthood." Recently, this new life stage of emerging adulthood has received increasing attention in the developmental literature, including attention to the probable causes for its evolution. However, little is known about specific aspects of intra- and interpersonal development that occur during emerging adulthood. The purpose of this study was to empirically assess hypothesized relations between variables associated with the psychological constructs of attachment, psychosocial maturity, and differentiation of self, in a sample of emerging adults. Structural equation modeling (SEM) analyses indicated an association between the variables measuring these constructs (anxiety, avoidance, I-position, reactivity, cutoff, fusion, identity, and intimacy). The results from structural equation modeling (SEM) analyses helped to confirmed and extended previous research by demonstrating significant associations between attachment, psychosocial maturity, and differentiation of self through the variables operationalizing these constructs. Psychosocial maturity predicted differentiation of self (with intimacy predicting emotional cutoff and identity predicting cutoff and I-position). Attachment also predicted differentiation of self (with anxiety predicting all differentiation variables, and avoidance predicting emotional reactivity and cutoff). However, associations between anxiety and cutoff and between avoidance and cutoff were mediated by psychosocial identity and intimacy, and associations between anxiety and I-position were mediated by identity. Thus, these results corroborate and elaborate previous research conducted on these constructs. Specifically, relational tendencies thought to be influenced by attachment security impact interpersonal functioning in emerging adulthood, but this association is influenced by the degree of resolution of key psychosocial tasks.

Aspects of Motives: Finite-dimensionality, Chow-Kunneth Decompositions and Intersections of Cycles

This thesis analyzes the Chow motives of 3 types of smooth projective varieties: the desingularized elliptic self fiber product, the Fano surface of lines on a cubic threefold and an ample hypersurface of an Abelian variety. For the desingularized elliptic self fiber product, we use an isotypic decomposition of the motive to deduce the Murre conjectures. We also prove a result about the intersection product. For the Fano surface of lines, we prove the finite-dimensionality of the Chow motive. Finally, we prove that an ample hypersurface on an Abelian variety possesses a Chow-Kunneth decomposition for which a motivic version of the Lefschetz hyperplane theorem holds.

Determinants and Implications of Self-perceived Authenticity: Beliefs About Authenticity and Reactions to Behavioral Incongruence

Although many perspectives suggest that authenticity is important for well-being, people do not always have direct access to the psychological processes that produce their behaviors and, thus, are not able to judge whether they are behaving consistently with their personality, attitudes, values, motives, and goals. Even so, people experience subjective feelings of authenticity and inauthenticity, raising the question of factors that influence people’s judgments of whether they are being authentic. The present studies used descriptive, correlational, experimental, and experience sampling designs to examine possible influences on self-judgments of authenticity, including the congruence between people’s behavior and inner dispositions, the positivity of the behavior, their personal beliefs about authenticity, features of the interaction, and trait authenticity. Studies 1A and 1B examined the role of people’s beliefs about authenticity in self-judgments of authenticity. Studies 2A and 2B investigated the criteria that people use to judge their behavior as authentic versus inauthentic and challenged those criteria to see whether self-perceived authenticity was affected. And, Study 3 used an experience sampling design to study people’s experiences of state authenticity in daily life. Together the studies offer insights into the determinants of self-perceived authenticity and show that many factors that influence people’s feelings of authenticity are peripheral, if not irrelevant, to actual authenticity.

Validation of the self-regulated online learning questionnaire

Abstract The number of students engaged in Massive Open Online Courses (MOOCs) is increasing rapidly. Due to the autonomy of students in this type of education, students in MOOCs are required to regulate their learning to a greater extent than students in traditional, face-to-face education. However, there is no questionnaire available suited for this online context that measures all aspects of self-regulated learning (SRL). In this study, such a questionnaire is developed based on existing SRL questionnaires. This is the self-regulated online learning ques- tionnaire. Exploratory factor analysis (EFA) on the first dataset led to a set of scales differing from those theoretically defined beforehand. Confirmatory factor analysis (CFA) was conducted on a second dataset to compare the fit of the theoretical model and the exploratively obtained model. The exploratively obtained model provided much better fit to the data than the theoretical model. All models under investigation provided better fit when excluding the task strategies scale and when merging the scales measuring metacognitive activities. From the results of the EFA and the CFA it can be concluded that further development of the questionnaire is necessary.

Pharmacy students’ knowledge and attitudes about antibiotics in Kosovo

Objective: The main objective of this study was to assess the knowledge and attitude among Pharmacy students of the University of Prishtina in regards to the antibiotics. Methods: 144 pharmacy students at the University of Prishtina were recruited in this study to complete a self-administered questionnaire. The total number of questions in this questionnaire was eight (8), covering two (2) major themes: self-report of the current and past antibiotic use and behavior; and anticipated prescription behavior of antibiotics upon graduation. The data was statistically analyzed through using SPSS for Windows. Descriptive analysis was employed, and the results were expressed in frequency and percentages. Results: The results showcased a good knowledge of antibiotic among students. The most common answer of students' knowledge about antibiotics was good or moderate (82 %), while 63.2% of the subjects used antibiotics by self-decision, most of them (45 %) for sore throat. Upon graduation, 56.9 % of the students will not sell antibiotics without prescription and 85.4% think that module for rational use of antibiotics is very necessary to be inside the pharmacy syllabus. Conclusion: The study showed good and moderate knowledge of pharmacy students regarding the antibiotics. Half of them use antibiotics by self-decision but the majority of them stated that they will not serve the antibiotics without medical prescription. Specific modules and training for proper antibiotic use should be implemented within the Pharmacy program in The Faculty of Medicine.

Knowledge about the rncci: an exploratory study about the perception of nursing students

The National Network of Continuing Care (RNCCI) was created in 2006 by Decree Law nr. 101/2006. Its mission is to supply adequate health and social care to all people who, independent of their age, are in a situation of dependence, and its action is articulated with the already existing health and social services, being a multidisciplinary team needed composed out of medical doctors, nurses, social workers and psychologists. Given the aforementioned it’s pertinent to perform research, with nurses and nursing students, about this new valence of care.

Long-term Success of Family Firms: Investigating Specific Aspects of Firm-level Entrepreneurship and Individual-level Antecedents

Long-term success of family firms is of utmost social and economic importance. Three of its determinants are in the center of this Dissertation: firmlevel entrepreneurial orientation (EO), managers' entrepreneurial behavior, and value-creating attitudes of non-family employees. Each determinant and respective research gaps are addressed by one paper of this cumulative dissertation. Referring to firm-level EO, scholars claim that EO is a main antecedent to firms' both short- and long-term success. However, family firms seem to be successful across generations despite rather low levels of EO. The first paper addresses this paradox by investigating EO patterns of long-lived family firms in three Swiss case studies. The main finding is that the key to success is not to be as entrepreneurially as possible all the time, but to continuously adapt the EO profile depending on internal and external factors. Moreover, the paper suggest new subcategories to different EO dimensions. With regard to entrepreneurial behavior of managers, there is a lack of knowledge how individual-level and organizational level factors affect its evolvement. The second paper addresses this gap by investigating a sample of 403 middle-level managers from both family and non-family firms. It introduces psychological ownership of managers as individual-level antecedent and investigates the interaction with organizational factors. As a central insight, management support is found to strengthen the psychological ownership-entrepreneurial behavior relationship. The third paper is based on the fact that employees' justice perceptions are established antecedents of value-creating employee attitudes such as affective commitment and job satisfaction. Even though family firms are susceptible to nonfamily employees´ perceptions of injustice, corresponding research is scarce. Moreover, the mechanism connecting justice perceptions and positive outcomes is still unclear. Addressing these gaps, the analysis of a sample of 310 non-family employees reveals that psychological ownership is a mediator in the relationships between distributive justice perceptions and both affective commitment and job satisfaction. Altogether, the three papers offer valuable contributions to family business literature with respect to EO, entrepreneurial behavior, and value-creating employee attitudes. Thus, they increase current understanding about important determinants of family firms' long-term success, while opening up numerous ways of future research.

Consumers knowledge about dietary fibre : Results of a survey questionnaire in Hungary and Romania

Dietary fi bres (DFs) are essential components of the balanced diet. Even though the adequate level of their consumption can be ensured from several natural (e.g. fruit, vegetables, legumes) and ‘artifi cial’ sources (e.g. functional foods), the consumed levels are below the recommendations. To analyse the Hungarian and Romanian consumers’ knowledge level, their perceptions of the health benefi ts associated with fi bre, as well as the recognition of the potential information sources, a survey questionnaire was conducted with the total of 713 consumers. Results showed that the level of knowledge about DFs was not adequate. Internet was found to be widely used and identifi ed as one of the most appropriate information sources to encourage the consumption of DF. It was a favourable result that three-quarter of the respondents was interested in the topic of healthy food consumption; however, just less than half of them took into consideration the label information during their shopping decisions. To increase the consumption of DF and to support the responsibility and conscious consumer decisions steps must to be done (e.g. education of children, pointing out of the sources). For this purpose, modern information technology and communication channels fi tting to the consumers’ cultural and personal particularities can be utilized.