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Different Hierarchical Levels (different + hierarchical_level)
Selected AbstractsUnderstanding the structure of audit workpaper error knowledge and its relationship with workpaper review performanceACCOUNTING & FINANCE, Issue 3 2010Noel Harding M42 Abstract This study examines the veracity of two important, yet untested, premises underlying the interpretation of hierarchical variation in workpaper review performance. Prior research has argued that auditors at different hierarchical levels structure their knowledge of workpaper errors differently, and that these differences in knowledge structure give rise to hierarchical variation in the ability of auditors to identify mechanical and conceptual workpaper errors. This study directly examines the way in which audit firm managers, seniors and staff auditors structure their knowledge of audit workpaper errors and finds variation across hierarchical levels. These differences in knowledge structure were found to be associated with variation in workpaper review performance as they related to the identification of conceptual errors, but not, as proposed in prior research, mechanical workpaper errors. These results guide future research efforts aimed at improving workpaper review performance. [source] Phylogeny of the Cocculinoidea (Mollusca, Gastropoda)INVERTEBRATE BIOLOGY, Issue 2 2003Ellen E. Strong Abstract. The superfamily Cocculinoidea is a group of marine, deep-water, limpet-like gastropods. Recent speculation surrounding their affinities has concentrated on their placement within the Gastropoda. However, phylogenetic relationships within the Cocculinoidea, especially the monophyly of families and genera within the group, remain poorly understood. Phylogenetic analysis of 31 morphological characters for 15 cocculinoidean taxa and 2 outgroups resulted in a single most parsimonious tree, length=70, CI=0.62, and RI=0.71. Monophyly of the Cocculinoidea, Cocculinidae, and the genera Cocculina and Coccopigya was supported; Paracocculina and Coccocrater were found to be paraphyletic. Character optimization demonstrates that many characters often cited as diagnostic of various taxa, are often homoplastic and/or synapomorphies at different hierarchical levels. [source] ICTs adoption and knowledge management: the case of an e-procurement systemKNOWLEDGE AND PROCESS MANAGEMENT: THE JOURNAL OF CORPORATE TRANSFORMATION, Issue 1 2007Silvia Massa The purpose of the research is to articulate a framework for analysing the effects of e-procurement adoption in terms of knowledge management. Starting from this position, a case study in a leader firm in electronics devices was developed and a consolidated knowledge perspective was adopted. Empirical evidence confirms that it is not information and communication technology itself that can provide positive or negative effects on organizations but how the technology is used in conjunction with complementary human resources. In fact, according to the case study, two different phases emerged in the e-procurement (EP) adoption. Both are characterized by the same technology but different behaviours that determined very different results. While the framework can be applied to read EP development in several contexts, it would be a mistake to generalize the results from this example. While multiple informants from different hierarchical levels, triangulation using different types of data sources and a systematic data analysis serve to attenuate many of the problems with reliability, generalizability remains more of an issue. Finally, it is worth noting that studying adoption of inter-organizational systems-like EP systems are, has proved to be, difficult because such systems span the company boundaries. Consequently, future developments will aim at broadening the research along the entire supply chain. The proposed framework could be a useful tool to check an EP project in progress and to motivate the involved actors by suggesting a means to interpret how the project is impacting on organization, keeping in mind that effects on KM anticipate improvements in traditional procurement performances. Copyright © 2007 John Wiley & Sons, Ltd. [source] Analysing the Gender Wage Gap (GWG) Using Personnel RecordsLABOUR, Issue 2 2009Christian Pfeifer We use monthly personnel records of a large German company for the years 1999,2005 to analyse the gender wage gap (GWG). The unconditional GWG is 15 per cent for blue-collar and 26 per cent for white-collar workers. Different returns to entry age explain a substantial part of the GWG as well as segregation of men and women in different hierarchical levels. The relative GWG increases with increasing tenure for blue-collar but declines for white-collar workers. Taking into account the different impact of general and firm-specific human capital on white-collar and blue-collar occupation, this is consistent with theories of statistical discrimination. [source] Neural Networks in Chemosystematic Studies of Asteraceae: A Classification Based on a Dichotomic ApproachCHEMISTRY & BIODIVERSITY, Issue 5 2005Marcelo This paper describes the application of artificial neural nets as an alternative and efficient method for the classification of botanical taxa based on chemical data (chemosystematics). A total of 28,000 botanical occurrences of chemical compounds isolated from the Asteraceae family were chosen from the literature, and grouped by chemical class for each species. Four tests were carried out to differentiate and classify different botanical taxa. The qualifying capacity of the artificial neural nets was dichotomically tested at different hierarchical levels of the family, such as subfamilies and groups of Heliantheae subtribes. Furthermore, two specific subtribes of the Heliantheae and two genera of one of these subtribes were also tested. In general, the artificial neural net gave rise to good results, with multiple-correlation values R>0.90. Hence, it was possible to differentiate the dichotomic character of the botanical taxa studied. [source] | ||||||||||