http://hdl.handle.net/2440/1077 2013-05-22T00:55:58Z 2013-05-22T00:55:58Z Daniel, Lisa Jane Rathnappulige, Sasikala http://hdl.handle.net/2440/77807 2013-05-17T02:30:08Z 2010-12-31T13:30:00Z

Title: The sustainability and dynamics of knowledge in expert communities: a comparative exploration of communities of practice Author: Daniel, Lisa Jane; Rathnappulige, Sasikala Abstract: Resiliant and appropriate mechanisms of learning and knowledge sharing are key to the constructive and sustainable development of knowledge and innovation in expert communities. Research exploring such mechanisms among different groups of experts, as examples of communities of practice, was undertaken both inside and outside formal organizations to reveal common foundations and different motivations. In the expanding knowledge economy, the need for organizations to cultivate and manage knowledge s their critical resource is an imperative. There is no doubt that communities of practice have a central role in the capability development. An interpretive approach was employed for this exploratory research; the findings indicate that expert knowledge is a complex outcome of social and contextual factors, and individual agendas. Further the sustainability and dynamics of expert knowledge in communities of practice is an outcome of these socio-contextual drivers as each collective negotiates the relevance or redundancy of knowledge for their shared objectives.

2010-12-31T13:30:00Z Lee, Shih-Cheng Chen, Jiun-Lin Jiang, I-Ming Hsu, Cheng-Yi http://hdl.handle.net/2440/77803 2013-05-16T03:30:20Z 2011-12-31T13:30:00Z

Title: Accounting conservatism and bankruptcy Author: Lee, Shih-Cheng; Chen, Jiun-Lin; Jiang, I-Ming; Hsu, Cheng-Yi Abstract: This paper examines the relationship between accounting conservatism and bankruptcy. With 52,203 firm-year observations for 8,051 individual firms during 1986-2003, we show that accounting conservatism assists in predicting financial distress. All three different conservatism proxies (GAAP-mandated, accrual-based and market-bsed measures) provide significant and meaningful information for default forecasting. Firms with less conservatism are more likely to experience bankruptcy. Our findings support the economic role of conservatism and provide critical information regarding the debate whether conservatism should be eliminated in financial accounting.

2011-12-31T13:30:00Z Medlin, Christopher John Saren, Michael http://hdl.handle.net/2440/77606 2013-05-10T00:30:19Z 2011-12-31T13:30:00Z

Title: Interaction: coherence to a future Author: Medlin, Christopher John; Saren, Michael Abstract: Business and customer relationships build on interactions between the parties. However, the marketing literature does not pay much attention to the concept of interaction. Interaction is a central construct of the Industrial Marketing and Purchasing Group as a result of a strong empirical focus on interfirm relations. However, even this research does not strongly address the interaction construct. Interaction between parties in the economic world refers to the exchanges and communications between parties that lead to development of relationships. While interaction occurs in the on-going present, the purpose is always about creating a future for each of the participants in the relationship. Based on the authors’ presentation at the International Colloquium in Relationship Marketing at Leipzig, Germany, in September 2006, this chapter presents a model of interaction within business and customer relationships that relies upon time and cognition to explain the formation of relationships (or atmosphere) through interactive cognitive processes. This model allows an analysis of the ways the future is shaped in different types of business and customer relationships, depending on the relative ability of the parties to have an effect on the future. The analysis shows how firms and customers work to slow down or speed up change. The final section of the chapter addresses the research implications.

2011-12-31T13:30:00Z Paris, Christopher Thomas http://hdl.handle.net/2440/77585 2013-05-09T01:30:38Z 2011-12-31T13:30:00Z

Title: Multiple homes Author: Paris, Christopher Thomas

2011-12-31T13:30:00Z