151 research outputs found
The relevance of intangible assets in German SMEs
No full textPurpose – The purpose of this paper is to study the perceptions of the advisors and valuers of German associations regarding the relevance of intangible assets in general, and for the purpose
of company succession in particular.
Design/methodology/approach – To perform this study German associations were examined, which play an essential role in company succession in Germany, from both sides of the process.
Conducting a web-survey, 51 answers were received (response-rate 1⁄4 42.5 per cent) which could be used for the analyses.
Findings – Amongst others, the study showed that intangible assets are of a moderate relevance.
However, a large proportion of respondents expect intangible assets to be of greater relevance in the future. The study highlighted that intangibles do have a great impact on the decision-making process of an investor.
Research limitations/implications – The total population of German Association is 135.
The author received answers from 51 associations, which did not fulfil the statistical size to conduct advanced statistical methods. The specific relationship of German associations with small- to
medium-sized enterprises (SMEs) is rather unique compared to similar institutions around the world, therefore, the results may not be replicable in other countries.
Practical implications – The results of this study will help practitioners as well as academics to better understand the relevance of intangible assets in SMEs.
Originality/value – This paper is pioneering in the analysis of the influence of intangible assets in German SMEs for the purpose of company succession.
Keywords Small to medium-sized enterprises, Intangible assets, Investors, Succession, Germany
Paper type Research pape
Disciplinarity and literate activity in science: tracing pathways of becoming, writing and practice
No full textIn 2013, the Next Generation Science Standards outlined eight practices or “habits of mind” that students must possess in order to “do science”. Rather than accept these practices as truth, this dissertation explores, from the perspective of the university scientists, how they came to engage in scientific inquiry on-the-job and across various sites of engagement. Furthermore, I sought to understand how science is taken up in classrooms that are enacting curriculum undergirded by these nationally legislated standards. Specifically, this project focused on the literate practices of participants in the scientific community and in one secondary science. Using a variety of ethnographic methodologies included retrospective accounts, drawing protocols, tracing practice across sites of engagement, and auto-ethnography, this research provides a deep dive into how participants engage in science and create knowledge across sites. Findings from this study suggest a renewed attention to representations of scientific practice that recognizes and grapples with the breadth of resources, both linguistic and semiotic, that adult scientists and students in science classes exhibit in the construction of scientific knowledge.Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2021-08-01The student, Sarah Durst, accepted the attached license on 2019-05-14 at 15:17.The student, Sarah Durst, submitted this Dissertation for approval on 2019-05-14 at 15:21.This Dissertation was approved for publication on 2019-05-20 at 10:38.DSpace SAF Submission Ingestion Package generated from Vireo submission #13974 on 2019-11-26 at 13:00:49Made available in DSpace on 2019-11-26T20:48:59Z (GMT). No. of bitstreams: 2
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Previous issue date: 2019-05-20Embargo set by: Seth Robbins for item 112883
Lift date: 2021-11-26T20:49:41Z
Reason: Author requested U of Illinois access only (OA after 2yrs) in Vireo ETD systemU of I Only Restriction Lifted for Item 112883 on 2021-11-27T10:15:33Z
A plea for responsible and inclusive knowledge management at the world level
No full textPurpose – This essay aims to draw attention to the idea of a new research approach to knowledge management (KM) labelled responsible KM (rKM) as a possible answer to not only address the consequences of the pandemic but also other present and upcoming societal challenges. Design/methodology/approach – This essay has been prepared by a KM researcher who shares their own personal views and opinion regarding past and current societal developments and based on that offers a potentially new KM direction. Findings – Switching the focus to rKM may help address current and upcoming social challenges that can only be addressed jointly by the global community and which would also involve a new consideration of the“knowledge” resource. Originality/value – The essay proposes a new alternative approach to KM called rKM that is based on ideas that to the author’s knowledge have not been discussed in this way in the contemporary literature on KM.CC BY 4.0Article publication date: 30 December 2021Corresponding author Susanne Durst can be contacted at: [email protected]</p
Universal labeling algebras as invariants of layered graphs
No full textIn this work we will study the universal labeling algebra A(Γ), a related algebra B(Γ), and their behavior as invariants of layered graphs. We will introduce the notion of an upper vertex-like basis, which allows us to recover structural information about the graph Γ from the algebra B(Γ). We will use these bases to show that several classes of layered graphs are uniquely identifi ed by their corresponding algebras B(Γ). We will use the same techniques to construct large classes of nonisomorphic graphs with isomorphic B(Γ). We will also explore the graded structure of the algebra A(Γ), using techniques developed by C. Duff y, I. Gelfand, V. Retakh, S. Serconek and R. Wilson to find formulas for the Hilbert series and graded trace generating functions of A(Γ) when is the Hasse diagram of a direct product of partially ordered sets.Ph. D.Includes bibliographical referencesby Susan Durs
Durst, Anne, \u27The Union of Intellectual Freedom and Cooperation\u27: Learning from the University of Chicago\u27s Laboratory School Community, 1896-1904, Teachers College Record, 107(May, 2005), 958-984.
No full textExamines teaching and curriculum-planning in Dewey\u27s Laboratory School with comparisons to author\u27s experiences today
Imaging of Mitral Valve Prolapse: What Can We Learn from Imaging about the Mechanism of the Disease?
No full textMitral valve prolapse (MVP) is the most common mitral valve disorder affecting 2%–3% of the general population. Two histological forms for the disease exist: Myxomatous degeneration and fibroelastic disease. Pathological evidence suggests the disease is not confined solely to the valve tissue, and accumulation of proteoglycans and fibrotic tissue can be seen in the adjacent myocardium of MVP patients. MVP is diagnosed by demonstrating valve tissue passing the annular line into the left atrium during systole. In this review we will discuss the advantages and limitations of various imaging modalities in their MVP diagnosis ability as well as the potential for demonstrating extra associated valvular pathologies
The effect of environmental turbulence on cyber security risk management and organizational resilience
No full textEven though there is a plethora of research on the role of environmental turbulence in organizational performance in general, little attention has been paid to the effect of environmental turbulence on cyber security risk management and further - organizational resilience. Drawing on the resource-based view and contingency theory, this study investigates how technological and market turbulence influence organizational cyber security risk management (CSRM) and then organizational resilience. Using a data set from 150 European companies, the study findings show how the two types of turbulence have different effects on CSRM in the companies studied. Technological turbulence directly impacts the firms’ cyber security risk maturity while market turbulence has a direct positive affect on firms’ cyber security risk perception. The study also determines the interplay between risk perception and risk maturity and subsequent resilience.CC BY 4.0Corresponding author: E-mail address: [email protected] (S. Durst).The study was supported by a research grant from the National Science center (Poland) in the context of a research project ’Knowledge risks in modern organizations’ (No. 2019/33/B/HS4/02250).</p
The link between supply chain risk management and innovation performance in SMEs in turbulent times
No full textPurpose Acknowledging, on the one hand, the increasing fragility of supply chains and the number of risks involved in supply chain operations and, on the other hand, the role of small- and medium-sized enterprises (SMEs) in supply chains and the high exposure of these firms to risks of different types, this study aims to examine the relationship between supply chain risk management (SCRM) and innovation performance in SMEs. Furthermore, the impact of technological turbulence on this relationship was studied to take into account recent technological changes. Design/methodology/approach Structural equation modelling was carried out on a sample of Turkish SMEs to test the hypotheses developed. Findings The findings presented allow the authors to better understand the link between SCRM and innovation performance in SMEs. More precisely, empirical evidence is provided about the impact of SCRM components such as maturity and ability on innovation performance. Furthermore, the findings show the impact of technological turbulence on both SCRM and innovation performance. Originality/value By focusing on SCRM in SMEs, this paper contributes to the body of knowledge with regard to SCRM in general and with regard to SMEs in particular; research on the latter has only started recently. Moreover, by having studied SMEs from a developing country (other than China), this paper helps to develop a broader and more diverse perspective of SCRM.CC BY 4.0Article publication date: 22 September 2022Corresponding author Susanne Durst can be contacted at: [email protected]</p
Mitral Valve Prolapse A Deeper Look⁎⁎Editorials published in JACC: Cardiovascular Imaging reflect the views of the authors and do not necessarily represent the views of JACC: Cardiovascular Imaging or the American College of Cardiology.
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