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Takes a detailed view of the scientific community in Chile regarding network implementation and use. Argues that since Chile has many characteristics in common with other nations in this regard, the methodology is replicable elsewhere. Makes generalizations based on a statistically significant sample of scientific network users, under such headings as research discipline, education level, computer access and other variables. Develops hypotheses using the literature of Computer Mediated Communication Systems (CMCS). Discusses the potential of using the current methodology as well as the insights of previous CMCS to give better information in the planning process for research networks of all kinds.

Future developments in financial reporting, we believe, will need to be in the form of expansions beyond the basic financial statements, as we now know them. Any meaningful reform of the income statement and balance sheet alone is made difficult, if not impossible, by the constraints imposed by contractual provisions, information production costs, the always‐sensitive relationship between the auditor and the client, and top‐management's desire for smoothed and controllable earnings figures.

This essay is a review of the recent literature on the methodology of economics, with a focus on three broad trends that have defined the core lines of research within the discipline during the last two decades. These trends are: (a) the philosophical analysis of economic modelling and economic explanation; (b) the epistemology of causal inference, evidence diversity and evidence-based policy and (c) the investigation of the methodological underpinnings and public policy implications of behavioural economics. The final output is inevitably not exhaustive, yet it aims at offering a fair taste of some of the most representative questions in the field on which many philosophers, methodologists and social scientists have recently been placing a great deal of intellectual effort. The topics and references compiled in this review should serve at least as safe introductions to some of the central research questions in the philosophy and methodology of economics.

The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the annual financial report of the local firm, T.J. Edmonds Ltd, in 1976. In so doing, this study revealed not only previously undocumented issues surrounding major asset purchases but also the impact of key personalities before and after the adverse opinion decision.

The study is located within the Cultural Theory of History, to theorize the narratives within the wider contextual perspective. The issues surrounding the use of memory from such interviews are also considered. The key material offered in this study is sourced from a 2015 interview with the two key audit partners in this audit engagement.

The accounting standard on depreciation at that time, SSAP 3, had not been applied properly to the accounting treatment of four helicopters for wild deer operations, purchased a week before balance date. Neither the artificial suppression of profits by this purchase decision and accounting choice nor the fall in profits nor the adverse opinion, influenced share prices or shareholder perceptions long term.

The significance of this project is that it informs the appreciation of the importance of contextual understanding of a singular adverse audit opinion.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

This research explores perceptions of knowledge management processes held by managers and employees in a service industry. To date, empirical research on knowledge management in the service industry is sparse. This research seeks to examine absorptive capacity and its four capabilities of acquisition, assimilation, transformation and exploitation and their impact on effective knowledge management. All of these capabilities are strategies that enable external knowledge to be recognized, imported and integrated into, and further developed within the organization effectively. The research tests the relationships between absorptive capacity and effective knowledge management through analysis of quantitative data (n = 549) drawn from managers and employees in 35 residential aged care organizations in Western Australia. Responses were analysed using Partial Least Square-based Structural Equation Modelling. Additional analysis was conducted to assess if the job role (of manager or employee) and three industry context variables of profit motive, size of business and length of time the organization has been in business, impacted on the hypothesized relationships.

Structural model analysis examines the relationships between variables as hypothesized in the research framework. Analysis found that absorptive capacity and the four capabilities correlated significantly with effective knowledge management, with absorptive capacity explaining 56% of the total variability for effective knowledge management. Findings from this research also show that absorptive capacity and the four capabilities provide a useful framework for examining knowledge management in the service industry. Additionally, there were no significant differences in the perceptions held between managers and employees, nor between respondents in for-profit and not-for-profit organizations. Furthermore, the size of the organization and length of time the organization has been in business did not impact on absorptive capacity, the four capabilities and effective knowledge management.

The research considers implications for business in light of these findings. The role of managers in providing leadership across the knowledge management process was confirmed, as well as the importance of guiding routines and knowledge sharing throughout the organization. Further, the results indicate that within the participating organizations there are discernible differences in the way that some organizations manage their knowledge, compared to others. To achieve effective knowledge management, managers need to provide a supportive workplace culture, facilitate strong employee relationships, encourage employees to seek out new knowledge, continually engage in two-way communication with employees and provide up-to-date policies and procedures that guide employees in doing their work. The implementation of knowledge management strategies has also been shown in this research to enhance the delivery and quality of residential aged care.

The purpose of this article is to present an overview of the history and development of transaction log analysis (TLA) in library and information science research. Organizing a literature review of the first twenty‐five years of TLA poses some challenges and requires some decisions. The primary organizing principle could be a strict chronology of the published research, the research questions addressed, the automated information retrieval (IR) systems that generated the data, the results gained, or even the researchers themselves. The group of active transaction log analyzers remains fairly small in number, and researchers who use transaction logs tend to use this method more than once, so tracing the development and refinement of individuals' uses of the methodology could provide insight into the progress of the method as a whole. For example, if we examine how researchers like W. David Penniman, John Tolle, Christine Borgman, Ray Larson, and Micheline Hancock‐Beaulieu have modified their own understandings and applications of the method over time, we may get an accurate sense of the development of all applications.

This paper analysed survey data of 715 rice-producing households in China to assess the determinants of adoption of five mutually exclusive soil conservation practices (SCPs) and their impact on rice yield and chemical fertiliser use.

The multinomial endogenous treatment effects model was used to account for selection bias and endogeneity arising from both observed and unobserved heterogeneity.

Farms that adopted SCPs as a package experienced an increase in rice yield and decrease in chemical fertiliser use. Adoption of SCPs as a package led to a 12.0% increase in yield and 15.2% decrease in chemical fertiliser use; these results have policy implications for the non-point source pollution control in the agricultural sector. In contrast, adoption of straw retention only significantly reduced yield by 4.9% and increased chemical fertiliser use by 18.1%.

The authors evaluate and compare multi-type of SCPs, such as straw retention, deep tillage and use of organic fertiliser, separately or in combination, and their impacts on smallholder farmers’ rice yield and chemical fertiliser usage.