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Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?

The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum work are discussed in relation to the interest and experience of IC among firms; and the way the firms develop IC management and IC reporting. We propose that culture might affect the assumptions of knowledge as well as

What it means is what it does : a comparative analysis of implementing intellectual capital in Norway and Spain

The implementation of the intellectual capital (IC) concept at firm level introduces a new vocabulary to the existing language set. Firms are attempting to make sense of the concept and, in the process, operationalize it in terms of specific management tools. This paper provides a comparative analysis of intellectual capital trajectories in Norway and Spain. Although the implementation designs are

Management of intangibles – An attempt to build a theory

This article attempts to contribute to the development of a positive theory on the management of intangibles by building a model that describes the process followed by business firms willing to implement a system for the management of intangibles. The study reveals that companies usually take three steps: the identification of critical intangibles related to value creation, the measurement of thos

Outsourcing of Organizational Routines : Knowledge, control, and learning aspects

AbstractOrganizational routines that are critical to learning, flexibility, and adaptation explain the behavior of the business organization. When organizational routines cross the boundary of the organization, variability and stability are affected. This study emphasizes organizational routines committed in specific outsourcing or insourcing situations to clarify the dynamics of organizational roOrganizational routines that are critical to learning, flexibility, and adaptation explain the behaviour of the business organization. When organizational routines cross the boundary of the organization, variability and stability are affected. This study emphasizes organizational routines committed in specific outsourcing or insourcing situations to clarify the dynamics of organizational routines

Identification and characterization of potent and selective aquaporin-3 and aquaporin-7 inhibitors

The aquaglyceroporins are a subfamily of aquaporins that conduct both water and glycerol. Aquaporin-3 (AQP3) has an important physiological function in renal water reabsorption, and AQP3-mediated hydrogen peroxide (H2O2) permeability can enhance cytokine signaling in several cell types. The related aquaglyceroporin AQP7 is required for dendritic cell chemokine responses and antigen uptake. Selecti

Performance of individual and joint risk stratification by an environmental risk score and a genetic risk score in a colorectal cancer screening setting

Early detection of colorectal neoplasms can reduce the disease burden of colorectal cancer by timely intervention of individuals at high risk. Our aim was to evaluate a joint environmental-genetic risk score as a risk stratification tool for early detection of advanced colorectal neoplasm (ACRN). Known environmental risk factors and high-risk genetic loci were summarized into risk scores for ACRN

Block Copolymer Nanopatterning of Dielectric Mask for Selective Area InAs Vertical Nanowire Growth

Nanowire (NW) based devices provide bright possibilities for many different applications [1]. The use of block copolymers (BCPs) for nanopatterning of dielectric masks for selective area metal-organic vapor phase epitaxy (MOVPE) of III-V nanowires [2] and for NW-device applications [3] has a great potential, when it comes to increasing the NW density and reducing their diameters, which is importan

Bombus terrestris in a mass-flowering pollinator-dependent crop : A mutualistic relationship?

Bumblebees (Bombus spp.) rely on an abundant and diverse selection of floral resources to meet their nutritional requirements. In farmed landscapes, mass-flowering crops can provide an important forage resource for bumblebees, with increased visitation from bumblebees into mass-flowering crops having an additional benefit to growers who require pollination services. This study explores the mutuali

BEESCOUT : A model of bee scouting behaviour and a software tool for characterizing nectar/pollen landscapes for BEEHAVE

Social bees are central place foragers collecting floral resources from the surrounding landscape, but little is known about the probability of a scouting bee finding a particular flower patch. We therefore developed a software tool, BEESCOUT, to theoretically examine how bees might explore a landscape and distribute their scouting activities over time and space. An image file can be imported, whi

Enzymatic synthesis and polymerisation of β-mannosyl acrylates produced from renewable hemicellulosic glycans

We show that glycoside hydrolases can catalyse the synthesis of glycosyl acrylate monomers using renewable hemicellulose as glycosyl donor, and we also demonstrate the preparation of novel glycopolymers by radical polymerisation of these monomers. For this, two family 5 β-mannanases (TrMan5A from Trichoderma reesei and AnMan5B from Aspergillus niger) were evaluated for transglycosylation capacity

Socialarbetare om automatisering i socialt arbete : En webbenkätundersökning

Denna rapport belyser vad det finns för kunskap om automatisering och vilkaåsikter som socialarbetare har om automatisering av socialt arbete. Rapportenbaseras på en enkätundersökning som genomfördes under hösten 2018 till ettslumpmässigt urval av medlemmar i Akademikerförbundet SSR. Sammanlagtgenererade webbenkäten 523 svar. Resultaten visar att det finns många socialarbetare som inte är helt öve

Standards Compliance and Health Implications of Bottled Water in Malawi

Many people around the globe prefer bottled water especially in developing countries, where tap water is not drinkable. This study investigated the quality of bottled drinking water sold in Lilongwe city, Malawi. Compliance with Malawi Standards (MS) 560 (2004) for natural mineral water, MS 699 (2004) for bottled water and the World Health Organisation guidelines for drinking water were examined.

The Potential for Water Stewardship Partnership in Kenya

Water resources face risks due to water use stress and water scarcity. Collective and integrated actions by different institutions and stakeholders are needed to reduce future water risks. This paper aimed to assess the potential for a water stewardship partnership in River Nzoia Basin to reduce future water risks facing the ecosystem, agriculture, and other sectors by quantifying water risks and

Metallic nanocrystals via an aerosol route

Mass production of nanocrystals with accurate size control is a central problem in nanotechnology. Aerosol technology offers the possibility to produce nanocrystals with well-controlled composition and size distribution.An aerosol is defined as solid or liquid particles suspended in a gas, and aerosol science and technology has been used since over 60 years, primarily to study the size, shape and