Search results

Knowledge management (KM) is widely adopted by organisations to improve their performance and make informed decisions. Prior research has confirmed that Information Systems (IS) play a critical role in effective KM. The purpose of this study is to examine the existing literature on the role of cloud-based KM systems (C-KMS) in small- and medium-sized enterprise (SMEs) by understanding its impact on the five KM processes: knowledge acquisition, creation, storage, sharing and usage.

This study conducted a systematic literature review by examining 133 journal articles and 24 conference papers from 2010 to 2021 on the role of cloud computing in KM for SMEs.

This study revealed that there are numerous empirical analyses on KM processes and tools in SMEs; however, only few studies demonstrate how the whole gamut of KM processes can adopt cloud computing in SMEs. Therefore, SMEs are ineffective at KM with limited IS intervention. This paper offers a proposition on how C-KMS can impact all five KM process, thereby increasing its effectiveness of KM in SMEs. This study analysed the benefits of C-KMS that brings to SMEs in terms of availability, scalability, reliability, security and cost.

This systematic review is restricted to certain databases (ScienceDirect, Sage journals, Scopus and Emerald Insight) and specific IS conference proceedings to source articles. The selection of search criteria and time frame is based on this study’s assessment and choice. This study adds value to our understanding of the role of KM in SMEs, and it reinforces the role of cloud computing in effectively managing knowledge in SMEs. The proposal of C-KMS for the enhancement of KM has significant implications for SMEs to effectively use knowledge for their survival and superior performance.

This study suggests three practical implications. First, adopting and using C-KMS provide a strong foundation to manage knowledge for SMEs in a cost-effective way. Second, C-KMS improves the effectiveness of KM by increasing availability of knowledge artifacts, which in turn aids SMEs’ growth. Third, C-KMS is useful to codify SME’s knowledge, and accordingly supports employees to acquire and use knowledge based on their requirements.

This study discussed C-KMS with contemporary social issues, such as the COVID-19 pandemic challenges for SMEs and demonstrated how C-KMS can support SMEs to handle such crises by managing knowledge effectively.

This research highlights the importance of the implementation of a C-KMS for the enhancement of KM in SMEs. The review provides empirical evidence on the challenges faced by SMEs regarding KM, as they often only have enough resources to focus on a single KM process, predominantly knowledge sharing. Consequently, a holistic approach to KM cannot be realised by SMEs. In this context, the findings of this study offer theoretical and practical insights into the role of cloud computing by addressing the challenges of KM in SMEs.

The paper intends to identify the factors that determine the variations in the gender pay gap and female workforce participation at low-skill manufacturing job across Indian states over the time period 2006–2014.

Gender pay gap is measured in two ways: one is scale insensitive and second one is scale sensitive. To construct scale-sensitive gender pay gap measure wage discrimination index is used. For main analysis, a panel framework is used. Fixed effect model and random effect model are estimated along with all relevant diagnostic tests.

Empirical analysis elucidates that male literacy rate, female literacy rate and gender parity index are important factors in explaining the variation in gender pay gap and women workforce participation at sub-national level in India. Female literacy rate significantly reduces the crude pay gap; however, it has insignificant effect on scale-sensitive gender pay gap in low-skill manufacturing sector. Educational enrolment widens up the crude wage gap but narrows down the other one. In case of workforce participation educational attainment and school enrolment both reduce women workforce participation in low-skill manufacturing job.

The present research suffers from two major limitations. Due to lack of information, the paper is unable to study the impacts of female representation in trade unions, availability of supporting infrastructure like day-care facilities for working mothers, etc. in explaining the variation in gender pay gap and women workforce participation. The second limitation is that the research fails to address the issue related to selection into employment. The present paper uses the macro-level state-specific statistics instead of micro-level data; hence the imputed wage for unemployed but potential workers cannot be calculated.

The paper is unique in the sense that it highlights gender pay gap and female workforce participation issue in low-skill manufacturing sector at Indian sub-national level. There are no such papers that highlight these issues in the context of Indian manufacturing sector. Another contribution is that the present paper considers the scale-sensitive gender pay gap, whose determinants are different than crude gender pay gap.

The purpose of this study is to examine the role of ethnic similarity in the audit partner–client manager relationship and its impact on auditor selection and retention decisions.

The authors use name matching analysis to infer ethnicity of audit partners and client managers in the US nonprofit reporting environment. The authors examine the degree of ethnic similarity (co-ethnicity) between the two parties and model auditor selection and retention decisions as a function of co-ethnicity. The authors also model reporting attributes as a function of co-ethnicity.

The authors find that the ethnic similarity between the client manager and their external audit partner is a significant determinant of auditor-client alignment. Specifically, the authors find that clients are more likely to select and retain an audit partner who is ethnically similar to the client manager. The authors find that co-ethnicity is associated with a lowered propensity to issue a going concern opinion to a financially distressed client and an increased occurrence of underreporting of fundraising and administrative expenses.

Taken together, the evidence suggests that ethnic diversity (the opposite of co-ethnicity) in the auditor-client relationship is associated with higher audit quality. These findings are relevant to client managers, audit committees and public accounting firms as they make auditor selection and reporting decisions.

Prior studies have found that co-ethnicity influences the formation and future success of various business partnerships. The auditor-client relationship is a unique setting within the business environment where the two parties must balance their desire to maintain a close relationship with their need to maintain independence. The study is the first to examine the role of ethnicity in the auditor-client relationship.

The objective of this work was to analyze the income differential of the rural–urban worker in relation to the rural–rural worker and in relation to the urban–urban worker in the Brazilian labor market. Two databases were used, the 2005 and 2015 PNADs (Pesquisa Nacional Por Amostra de Domicílios).

The methodology is the decomposition approach proposed by Firpo et al. (2007, 2009). This method adopts estimates of unconditional quantile regressions, based on the concepts of influence function and recentered influence function (RIF).

Among the main results, income differentials were shown to benefit the urban–urban worker when compared to the rural–urban worker, and income differences to the benefit of the rural–urban workers, when these were compared to the rural–rural workers. The educational variable was relevant in explaining the income disparity and expressing increasing effects in the higher quantiles.

The methodology used in this work is considered recent in the literature as it is based on the RIF regression (Firpo et al., 2007, 2009). The main advantage of this method is the possibility of assigning a “composition effect” and a “wage structure effect” for each variable that determines the level of income at different points of the income distribution.

The purpose of this paper is to investigate the gender differences in time poverty in two Middle East North African (MENA) countries, particularly Egypt and Tunisia, as well as examining its determinants across gender.

To this end, the authors make use of data provided by the Labor Market Panel Survey (LMPS) in Egypt (2012) and in Tunisia (2014) to estimate probit regressions to identify various determinants that explain time poverty.

The empirical findings show that the probability of time poverty, in both countries, is lower for women compared to men. In addition, the determinants of time poverty (individual, household and community variables) and their marginal effects differ across gender.

Research on the gender inequalities in time poverty and its determinants has been very limited. Additionally, the relationships between individuals’ time use and the conditions under which this might represent time poverty have not been fully studied in the literature. Moreover, most of the available studies have focused on developed countries; while studies tackling this issue in developing countries are very few. For the MENA region, in particular, this topic is totally missing in the available literature.

Looks at the practice of stipulating in international contracts which country’s law should govern any disputes that arise, using a governing‐law clause. Considers the regulations relating to contractual matters of conflict of laws laid down by the 1980 Convention on the Law Applicable to Contractual Obligations, which exclude bills of lading unless they are regarded as non‐negotiable instruments. Outlines the treatment of conflict of laws relating to bills of lading under Greek, US and English law, citing legal cases as examples, and reveals that in all three legal systems the choice of the applicable law, set out in the contract itself, is included in the bill of lading. Uncovers contradictions in the Greek and English approaches to the contractual role of bills of lading, and suggests that a uniform approach must be adopted, following the lead of US legislation, which clearly specifies that the bill of lading is the contract of carriage in which the choice of law is explicitly stated.

This study is carried out to evaluate how well legal knowledge can be demonstrated by a built environment professional via the scenario-based approach to the learning of law modules.

A Delphi analysis of the advice provided by an MSC quantity surveying student, on a scenario-based legal problem arising due to a property contract, is carried out. The tendered legal advice was submitted as part of the assessment requirements for an MSc law module, following the university criteria, after the teaching of a law module. The student report, which attained an A-grade, and the assessment criteria used for marking/grading by the university were subsequently sent to 18 practicing lawyers, who were selected to constitute an expert panel, to independently judge the extent of legal knowledge demonstrated in the student report.

The Delphi analysis outcome showed that the expert panel holds a similar consensus view to the university on the level of legal knowledge demonstrated and by extension the effectiveness of the law module in imparting legal knowledge to a non-lawyer. The study outcome shows how well legal knowledge can be acquired and applied by a non-lawyer, within the context of the built environment, via scenario-based teaching of a law module.

This study serves as a preliminary step necessary to arouse further research toward empirically profiling the current outlook of a wider range of graduating students receiving scenario-based legal education in the built environment.