Bridging the gap from the general to the specific by linking knowledge management to business process

A phenomenon common to almost all fields is that there is a gap between theory and practical implementation. However, this is a particular problem in knowledge management, where much of the literature consists of general principles written in the context of a ‘knowledge world’ that has few, if any, references to how to carry out knowledge management in organisations. In this chapter, we put forward the view that the best way to bridge this gap between general principles and the specific issues facing a given organisation is to link knowledge management to the organisation’s business processes. After briefly reviewing, and rejecting alternative ways in which this gap might be bridged, the chapter goes on to explain the justification for, and the potential benefits and snags of, linking knowledge management to business processes. Successful and unsuccessful examples are presented. We concentrate especially on the issues of establishing what knowledge is relevant to an organisation at present, the need for organisational learning to cope with the inevitable change, and the additional problems posed by the growing internationalisation of operations. We conclude that linking knowledge management in terms of business processes is the best route for organisations to follow, but that it is not the answer to all knowledge management problems, especially where different cultures and/or cultural change are involved.

Bridging the gap? Corruption, knowledge and foreign ownership

We argue that in addition to host corruption per se, as accounted for by the existing literature, an explanation of inter-country variation in FDI needs to account for the distance between the host and home corruption, which we call relative corruption. We use a large matched home-host firm-level panel data-set for 1998-2006 from CEE transition countries. Year-specific selectivity corrected estimates suggest that, ceteris paribus, higher relative ‘grand’ corruption lowers foreign ownership as the returns to investment tends to be lower in more corrupt environment. However, after controlling for the selectivity bias, knowledge-intensive parent firms are found to hold controlling ownership, as the difficulty of successful joint venture looms large in more corrupt environment. Results are robust to alternative specifications.

Bridging the gap between stylistic and cognitive approaches to authorship analysis using systemic functional linguistics and multidimensional analysis

In the present state of the art of authorship attribution there seems to be an opposition between two approaches: cognitive and stylistic methodologies. It is proposed in this article that these two approaches are complementary and that the apparent gap between them can be bridged using Systemic Functional Linguistics (SFL) and in particular some of its theoretical constructions, such as codal variation. This article deals with the theoretical explanation of why such a theory would solve the debate between the two approaches and shows how these two views of authorship attribution are indeed complementary. Although the article is fundamentally theoretical, two example experimental trials are reported to show how this theory can be developed into a workable methodology of doing authorship attribution. In Trial 1, a SFL analysis was carried out on a small dataset consisting of three 300-word texts collected from three different authors whose socio-demographic background matched across a number of parameters. This trial led to some conclusions about developing a methodology based on SFL and suggested the development of another trial, which might hint at a more accurate and useful methodology. In Trial 2, Biber's (1988) multidimensional framework is employed, and a final methodology of authorship analysis based on this kind of analysis is proposed for future research. © 2013, EQUINOX PUBLISHING.

Bridging the Gap Between Human Language and Computer-Oriented Representations

Information can be expressed in many ways according to the different capacities of humans to perceive it. Current systems deals with multimedia, multiformat and multiplatform systems but another « multi » is still pending to guarantee global access to information, that is, multilinguality. Different languages imply different replications of the systems according to the language in question. No solutions appear to represent the bridge between the human representation (natural language) and a system-oriented representation. The United Nations University defined in 1997 a language to be the support of effective multilinguism in Internet. In this paper, we describe this language and its possible applications beyond multilingual services as the possible future standard for different language independent applications.

WDM sensor network approach:bridging the gap towards POF-based photonic sensing

In this work a self-referenced technique for fiberoptic intensity sensors using virtual lock-in amplifiers is proposed and discussed. The topology is compatible with WDM networks so multiple remote sensors can simultaneously be interrogated. A hybrid approach combining both silica fiber Bragg gratings and polymer optical fiber Bragg gratings is analyzed. The feasibility of the proposed solution for potential medical environments and biomedical applications is shown and tested using a selfreferenced configuration based on a power ratio parameter.

QuantUn:quantification of uncertainty for the reassessment of requirements

Self-adaptive systems (SASs) should be able to adapt to new environmental contexts dynamically. The uncertainty that demands this runtime self-adaptive capability makes it hard to formulate, validate and manage their requirements. QuantUn is part of our longer-term vision of requirements reflection, that is, the ability of a system to dynamically observe and reason about its own requirements. QuantUn's contribution to the achievement of this vision is the development of novel techniques to explicitly quantify uncertainty to support dynamic re-assessment of requirements and therefore improve decision-making for self-adaption. This short paper discusses the research gap we want to fill, present partial results and also the plan we propose to fill the gap.

Shareholder ratification of the auditor and audit market competition

In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit quality (as measured by clients’ earnings management). The dissertation is motivated from the recent recommendation of the U.S. Treasury’s Advisory Committee on Auditing Profession (ACAP) regarding the submission of auditor selection for shareholder ratification votes. The ACAP suggests that this practice may improve the competition in the audit market; yet, there is no empirical evidence supporting the ACAP’s recommendation. My dissertation attempts to fill the gap in the literature on an issue of current interest to the auditing profession. I find that firm size, CEO-Chair duality, insider ownership and institutional ownership are associated with the submission of auditor selection for shareholder ratification vote. However, I do not find an association between audit committee variables and the submission of auditor selection for shareholder ratification vote. The second essay investigates the association between auditor ratification and audit fees. Audit fees are higher in firms that submit auditor selection for shareholder ratification. The finding is not consistent with the increased price competition predicted by the ACAP. The third essay of my dissertation examine whether the submission of auditor selection for shareholder ratification is associated with earnings management. I find that firms that submit auditor selection for shareholder ratification are more likely to have lower level of earnings management. Overall, the results suggest that the same factors that are associated with higher quality monitoring also may be associated with the submission of auditor selection for shareholder ratification vote. The results call into question the one-size-fits-all approach recommended by the ACAP.

“Mind the gap”: Qualitative Researchers and Mixed Methods Research

This paper presents a heuristic investigation of mixed methods organized around three pairs of opposing standpoints: methods (qualitative vs. quantitative), paradigms (constructivist vs. post positive), and inquiry approaches (dialectical vs. pragmatic).

Shareholder Ratification of The Auditor and Audit Market Competition

In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit quality (as measured by clients’ earnings management). The dissertation is motivated from the recent recommendation of the U.S. Treasury’s Advisory Committee on Auditing Profession (ACAP) regarding the submission of auditor selection for shareholder ratification votes. The ACAP suggests that this practice may improve the competition in the audit market; yet, there is no empirical evidence supporting the ACAP’s recommendation. My dissertation attempts to fill the gap in the literature on an issue of current interest to the auditing profession. I find that firm size, CEO-Chair duality, insider ownership and institutional ownership are associated with the submission of auditor selection for shareholder ratification vote. However, I do not find an association between audit committee variables and the submission of auditor selection for shareholder ratification vote. The second essay investigates the association between auditor ratification and audit fees. Audit fees are higher in firms that submit auditor selection for shareholder ratification. The finding is not consistent with the increased price competition predicted by the ACAP. The third essay of my dissertation examine whether the submission of auditor selection for shareholder ratification is associated with earnings management. I find that firms that submit auditor selection for shareholder ratification are more likely to have lower level of earnings management. Overall, the results suggest that the same factors that are associated with higher quality monitoring also may be associated with the submission of auditor selection for shareholder ratification vote. The results call into question the one-size-fits-all approach recommended by the ACAP.

Mind the Gap? : An Intensive Longitudinal Study of Between-Person and Within-Person Intention-Behavior Relations

Acknowledgments This work was supported by the University of Konstanz, Germany. The first author was supported by a fellowship of the Swiss National Science Foundation (Fellowship P2ZHP1_155103).