A path model “why-what-how-when” to Implement an IC reporting

The purpose of this paper is to present the results of an empirical study and the critical success factors for implementing Intellectual Capital (IC) reporting. Selecting an IC model to be implemented in a specific context at a particular time depends on several contingent factors. In light of this, we propose the following “why-what-how-when” agenda, which will be applied in the case study: 1. Why implement IC reporting in a specific context? 2. What IC approach/tool is suitable to satisfy users’ informational needs? 3. How is the quality of information? 4. When is information available? The research is qualitative and focused on a case study in order to understand the dynamics of a given process. The company analyzed designs and develops Large Systems for Homeland Protection. The analyzed case study shows that there isn’t “one best way” to report on intangibles. Thus, the main critical factors of the process investigated are the following: accurate identification of actors involved in the decision-making process; quality and availability of information. The case study allows us to analyze how changes in decision maker(s), users’ informational needs and information quality can impact the selection of the framework and its relative artifact/tool to be used to report on intangibles

A Relation-Based Page Rank Algorithm for Semantic Web Search Engines

With the tremendous growth of information available to end users through the Web, search engines come to play ever a more critical role. Nevertheless, because of their general-purpose approach, it is always less uncommon that obtained result sets provide a burden of useless pages. The next-generation Web architecture, represented by the Semantic Web, provides the layered architecture possibly allowing overcoming this limitation. Several search engines have been proposed, which allow increasing information retrieval accuracy by exploiting a key content of Semantic Web resources, that is, relations. However, in order to rank results, most of the existing solutions need to work on the whole annotated knowledge base. In this paper, we propose a relation-based page rank algorithm to be used in conjunction with Semantic Web search engines that simply relies on information that could be extracted from user queries and on annotated resources. Relevance is measured as the probability that a retrieved resource actually contains those relations whose existence was assumed by the user at the time of query definitio

A QFD framework for quality, innovation and high-tech product development dynamics

The customer mostly chooses a product on the base of its quality, which therefore arises as the main cause of its commercial success. In a nearly axiomatic drawing, it follows that the effect of innovation is the improvement of quality, which itself becomes the aim of innovation. Even though the previous statement relates quality and innovation, it still does not explain their dynamics. To stress them, the ‘quality' concept must be analyzed in more detail. In fact, in addition to the ‘perceived quality', the quality ensured through `design, manufacturing and marketing' combined domains should be dealt with. This paper enhances this issue taking advantage of principles and models made available by control theory schemes coupled with quality function development (QFD) and best practice software modeling based on unified modeling language (UML

LO-MATCH: A semantic platform for matching migrants' competences with labour market's needs

Citizens' mobility and employability are receiving ever more attention by the European legislation. Various instruments have been defined to overcome lexical and semantic differences in the descriptions of qualifications, résumés and job profiles. However, the above differences still represent a significant constraint when abilities of non-European people have to be validated either for education and training or occupation purposes. In this work, a web platform that exploits semantic technologies to address such heterogeneity issues is presented. The platform allows migrants to annotate their knowledge, skills and competences in a shared format based on the European tools. The resulting knowledge base is then used to enable the automatic matchmaking of job seekers' abilities with companies' needs. The platform can additionally be used to support students and workers in the identification of their competence gap with respect to a given education or occupation opportunity, so that to personalize their further trainin

Integrated reporting: A structured literature review

This paper reviews the field of integrated reporting () to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice

Estimates of body sizes at maturation and at sex change, and the spawning seasonality and sex ratio of the endemic Hawaiian grouper (Hyporthodus quernus, F. Epinephelidae)

A case study of the reproductive biology of the endemic Hawaiian grouper or hapu’upu’u (Hyporthodus quernus) is presented as a model for comprehensive future studies of economically important epinephelid groupers. Specimens were collected throughout multiple years (1978–81, 1992–93, and 2005–08) from most reefs and banks of the Northwestern Hawaiian Islands. The absence of small males, presence of atretic oocytes and brown bodies in testes of mature males, and both developed ovarian and testicular tissues in the gonads of five transitional fish provided evidence of protogynous hermaphroditism. No small mature males were collected, indicating that Hawaiian grouper are monandrous (all males are sex-changed females). Complementary microscopic criteria also were used to assign reproductive stage and estimate median body sizes (L50) at female sexual maturity and at adult sex change from female to male. The L50 at maturation and at sex change was 580 ±8 (95% confidence interval [CI]) mm total length (TL) and 895 ±20 mm TL, respectively. The adult sex ratio was strongly female biased (6:1). Spawning seasonality was described by using gonadosomatic indices. Females began ripening in the fall and remained ripe through April. A February–June main spawning period that followed peak ripening was deduced from the proportion of females whose ovaries contained hydrated oocytes, postovulatory follicles, or both. Testes weights were not affected by season; average testes weight was only about 0.2% of body weight—an order of magnitude smaller than that for ovaries that peaked at 1–3% of body weight. The species’ reproductive life history is discussed in relation to its management

Manufacturing Value Modelling, Flexibility, and Sustainability: from theoretical definition to empirical validation

The aim of this PhD thesis is to investigate the relevance of flexibility and sustainability within the smart manufacturing environment and understand if they could be adopted as emerging competitive dimensions and help firms to take decisions and delivering value

Attempting intelligibility with the seemingly incomprehensible: Murambi, human remains and the Labour of Care

In this article, I discuss the work carried out by the employees of the MurambiMemorial, a site commemorating Rwanda’s genocide, to highlight how theirwork-related responsibilities creates an opportunity for the memorial’s visitors tohave an intelligible encounter with the seemingly incomprehensible presence ofhuman remains. I introduce the concept of the Labour of Care, which provides abasis to think about how the work carried out by Murambi’s employees bestowsupon the human remains their interpretable qualities. From this basis, I examinehow this concept provides a means to think about human remains not simply asmaterial objects, but rather, better understood as subject-come-objects. By doingso, visitors can move beyond idealized notions of redemption and think abouthumanity’s unsettling capacity for violence