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1 – 10 of 110Anandasivakumar Ekambaram and Andreas Økland
This paper aims to address one of the fundamental issues of gathering existing knowledge/solutions from projects for re-use in other projects, that is, contextual elements that…
Abstract
Purpose
This paper aims to address one of the fundamental issues of gathering existing knowledge/solutions from projects for re-use in other projects, that is, contextual elements that are integrated with the knowledge. Contextual elements that are associated/integrated with knowledge do not often taken into consideration adequately during knowledge transfer. Hence, this can lead to undesirable consequences, for example, unnecessary use of time and resources. This paper will increase the awareness of (and lead to finding appropriate ways to) dealing adequately with contextual elements in knowledge transferring processes.
Design/Methodology/Approach
Qualitative method: narrative literature study.
Findings
This paper provides a conceptual understanding of dealing with contextual elements in knowledge transferring processes from the sense making perspective.
Research Limitations/Implications
This paper, which is connected to a research and development (R&D) project that has recently started, uses this paper to emphasize the importance of addressing contextual elements adequately in knowledge transferring processes. This emphasis is important as this R&D project deals with, among other things, collecting lessons learned on energy efficient solutions from building and renovation projects for re-use in other renovation projects.
Practical Implications
This paper will contribute to replicate knowledge / lessons learned effectively and to increase the application of energy efficient solutions in building renovation projects.
Originality/Value
This paper attempts to point out and increase our understanding on how acquisition of knowledge at an earlier point of time can influence transferring of that knowledge at a later point of time. In general, there is inadequate focus and awareness on this issue in construction projects.
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The purpose of this paper is to deconstruct the backpacker label by reconstructing it using the historical antecedent of drifting. Following the deconstruction of backpacking’s…
Abstract
Purpose
The purpose of this paper is to deconstruct the backpacker label by reconstructing it using the historical antecedent of drifting. Following the deconstruction of backpacking’s near past, the author build a clearer conceptual foundation for backpacking’s future.
Design/methodology/approach
The study is framed by scenario planning, which demands a critical review of the backpacking and an appreciation of its history in order to understand its future.
Findings
Backpacking, ever evolving, remains difficult to articulate and challenges researchers to “keep up” with its complexity and heterogeneity. This paper argues that researchers must learn more about how backpacking “works” by opening a dialogue with its past, before engaging in further research. The paper finds that a poor conceptualisation of backpacking has led to a codification of backpacker criteria.
Practical implications
Backpacking remains a research topic which draws disparate researchers using criteria that produces disparate results and deviations. By understanding its past, researchers will be better placed to explore the emancipatory impulses that drive backpackers today and in the future.
Originality/value
This papers’ value lies in the retrospection process which explores backpacking’s near past so as to “make sense” of present research and present scenarios for it is the immediate future. The paper re-anchors backpacking by investigating the major historical, social and cultural events leading up to its emergence.
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David S. Bright, Arran Caza, Elizabeth Fisher Turesky, Roger Putzel, Eric Nelson and Ray Luechtefeld
New educators may feel overwhelmed by the options available for engaging students through classroom participation. However, it may be helpful to recognize that participatory…
Abstract
New educators may feel overwhelmed by the options available for engaging students through classroom participation. However, it may be helpful to recognize that participatory pedagogical systems often have constructivist roots. Adopting a constructivist perspective, our paper considers three meta-practices that encourage student participation: designing activities, leading others, and assessing peers. We explored the consequences of these meta-practices for important student outcomes, including content knowledge, engagement, self-efficacy, sense of community, and self-awareness. We found that different meta-practices were associated with different combinations of outcomes. This discovery demonstrates the benefit of studying meta- practices so as to reveal the nuanced effects that may arise from pedagogical choices. In addition, an understanding of meta-practices can help leadership educators to be more discerning and intentional in their course designs.
Justin C. Patten and Lori L. Moore
This study sought to examine differences in the confidence level of Leadership Idaho Agriculture (LIA) graduates within six program areas in terms of their perceptions before and…
Abstract
This study sought to examine differences in the confidence level of Leadership Idaho Agriculture (LIA) graduates within six program areas in terms of their perceptions before and after participation in LIA. Of the 348 individuals included in the population frame, 246 individuals completed a then-post survey instrument for a total response rate of 70.7%. Significant differences were found between the before LIA and after LIA confidence levels in all aspects of each of the six major areas of LIA (agricultural awareness, networking, leadership, communication, professional development, and the legislative process).
Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi
The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of…
Abstract
Purpose
The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of non-financial firms in Nigeria.
Design/methodology/approach
The study relied on secondary data from annual financial statements of 75 firms in the non-financial sector from 2010 to 2019. The study estimated the residual audit fee using a modified model from several contexts to suit the Nigerian environment. The hypotheses were tested using the dynamic panel GMM estimation procedure.
Findings
The results showed a significant negative effect of residual audit fee on (real) operating cash flow smoothing and production expenditure smoothing of non-financial firms. The control variables showed mixed effects for the industry-related (firm size and profitability), auditor attribute (audit quality and audit report lag) and the board related (board size and board independence).
Research limitations/implications
The firms included in the analysis were selected based on data availability from MachameRatios® and the occurrence of missing values for some of the variables used in the various estimation models may bias results.
Practical implications
The study identifies the nexus between RAF and real earnings management practices of non-financial firms; and shows the implication of fee payment to the overall conduct of the audit. More so, the mixed findings from the CVs suggest that in the context of developing economies, shareholders and capital markets regulators should be watchful of residual audit fees and utilise it as a gauge for audit quality and also an indicator of opportunism and weak internal control in the firm in the future assessments.
Social implications
The implication of the study stems from its relevance to the capital market stability and the potential negative disastrous effect of corporate failure from earnings management practices.
Originality/value
The study develops a newly residual audit fee model to explore the effect of RAF on real income smoothing rather than the widely used models from prior literature; secondly, the focus on real activities manipulation may present additional evidence that applies to developing countries rather the widely used accrual measurement technique from an economic bonding perspective.
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Samir Trabelsi and Amna Chalwati
This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.
Abstract
Purpose
This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.
Design/methodology/approach
The authors sampled 2,997 IPO firms that went public during 1993-2015.
Findings
The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.
Practical implications
These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.
Originality/value
The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.
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Taking the perspective that leadership education is similar to art education created a bridge connecting the leadership education literature with the large and rich body of…
Abstract
Taking the perspective that leadership education is similar to art education created a bridge connecting the leadership education literature with the large and rich body of literature on art education and art history. A survey of the more prominent Renaissance art academies was employed to illuminate the education practices of that extraordinary time, and then consider whether these practices had application to modern day leadership education. Results directly challenged the efficacy of the skills approach to leadership education, affirmed the importance of the mentoring method, supported the communities of practice method as a powerful tool for leadership education, argued for the idea of a talent for leadership, proposed designing leadership games and simulations that included positive and negative consequences, and stressed the importance of creating college and university based leadership academies.
Nico Cloete, Nancy Côté, Logan Crace, Rick Delbridge, Jean-Louis Denis, Gili S. Drori, Ulla Eriksson-Zetterquist, Joel Gehman, Lisa-Maria Gerhardt, Jan Goldenstein, Audrey Harroche, Jakov Jandrić, Anna Kosmützky, Georg Krücken, Seungah S. Lee, Michael Lounsbury, Ravit Mizrahi-Shtelman, Christine Musselin, Hampus Östh Gustafsson, Pedro Pineda, Paolo Quattrone, Francisco O. Ramirez, Kerstin Sahlin, Francois van Schalkwyk and Peter Walgenbach
Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good…
Abstract
Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good functioning of universities’ contribution to society and democracy. In this concluding paper of the special issue on collegiality, we summarize the main findings and takeaways from our collective studies. We summarize the main challenges and contestations to collegiality and to universities, but also document lines of resistance, activation, and maintenance. We depict varieties of collegiality and conclude by emphasizing that future research needs to be based on an appreciation of this variation. We argue that it is essential to incorporate such a variation-sensitive perspective into discussions on academic freedom and scientific quality and highlight themes surfaced by the different studies that remain under-explored in extant literature: institutional trust, field-level studies of collegiality, and collegiality and communication. Finally, we offer some remarks on methodological and theoretical implications of this research and conclude by summarizing our research agenda in a list of themes.
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Jassim Happa and Michael Goldsmith
Several attack models attempt to describe behaviours of attacks with the intent to understand and combat them better. However, all models are to some degree incomplete. They may…
Abstract
Purpose
Several attack models attempt to describe behaviours of attacks with the intent to understand and combat them better. However, all models are to some degree incomplete. They may lack insight about minor variations about attacks that are observed in the real world (but are not described in the model). This may lead to similar attacks being classified as the same type of attack, or in some cases the same instance of attack. The appropriate solution would be to modify the model or replace it entirely. However, doing so may be undesirable as the model may work well for most cases or time and resource constraints may factor in as well. This paper aims to explore the potential value of adding information about attacks and attackers to existing models.
Design/methodology/approach
This paper investigates used cases of minor variations in attacks and how it may and may not be appropriate to communicate subtle differences in existing attack models through the use of annotations. In particular, the authors investigate commonalities across a range of existing models and identify where and how annotations may be helpful.
Findings
The authors propose that nuances (of attack properties) can be appended as annotations to existing attack models. Using annotations appropriately should enable analysts and researchers to express subtle but important variations in attacks that may not fit the model currently being used.
Research limitations/implications
This work only demonstrated a few simple, generic examples. In the future, the authors intend to investigate how this annotation approach can be extended further. Particularly, they intend to explore how annotations can be created computationally; the authors wish to obtain feedback from security analysts through interviews, identify where potential biases may arise and identify other real-world applications.
Originality/value
The value of this paper is that the authors demonstrate how annotations may help analysts communicate and ask better questions during identification of unknown aspects of attacks faster,e.g. as a means of storing mental notes in a structured manner, especially while facing zero-day attacks when information is incomplete.
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