Formalisierung des Time-Driven Activity-Based Costing

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Finanzierungsrechnungen als Bestandteil des Rechnungswesens

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A CONTENT ANALYSIS OF CONTENT ANALYSES IN IS RESEARCH: PURPOSES, DATA SOURCES, AND METHODOLOGICAL CHARACTERISTICS

Qualitative research relies primarily on qualitative data in form of texts. The method of content analysis (CA) represents a scientifically well-founded and effective solution for making valid inferences from varied sources of textual information. This paper investigates the use of CA in the context of high-quality IS research with a focus on the underlying research questions, data sources, and methodological characteristics. Building on that, distinctive patterns, trends through time, and potentials will be discussed and compared with a reference discipline (organizational research). The results indicate that the general application of CA in high-quality IS research has steadily increased. In this context, CA is used in a very wide range of ways to understand and explain complex phenomena. Furthermore, CA is frequently used to categorize primary data collections, derived, for example, from transcribed interviews or open-ended surveys, and to transform qualitative data into quantitative outcomes. Besides other methodological issues, the increasing application of computational approaches seems to distinguish the IS discipline. Finally, this paper should also serve as an introduction to CA, bring transparency with respect to the methodological characteristics, and inspire researchers to carry out further CAs in the context of IS research

Perspectives on reusing codified project knowledge: a structured literature review

Project documentation represents a valuable source of knowledge in project-based organizations. The practical reality is, however, that the knowledge codified in project documents is hardly re-used in future projects. A central problem in this context is the extensive amount of usually textual material. As a consequence, computer-assisted processes are indispensable in order to analytically manage the constantly growing and evolving databases of available project documents. The goal of this study is to summarize the current research focusing on the computer-assisted reuse of textually codified project knowledge and to define the corresponding state-of-the-art in this this specific field of information systems research. As a result of a literature review, this study structures the body of research contributions and outlines what kinds of computer-assisted techniques are incorporated, what practical application areas these solutions address, and in what business domains they are applied. In particular, this should point out research opportunities and thereby make a contribution to the further development of knowledge management in project environments

Perspectives on reusing codified project knowledge: a structured literature review

Project documentation represents a valuable source of knowledge in project-based organizations. The practical reality is, however, that the knowledge codified in project documents is hardly re-used in future projects. A central problem in this context is the extensive amount of usually textual material. As a consequence, computer-assisted processes are indispensable in order to analytically manage the constantly growing and evolving databases of available project documents. The goal of this study is to summarize the current research focusing on the computer-assisted reuse of textually codified project knowledge and to define the corresponding state-of-the-art in this this specific field of information systems research. As a result of a literature review, this study structures the body of research contributions and outlines what kinds of computer-assisted techniques are incorporated, what practical application areas these solutions address, and in what business domains they are applied. In particular, this should point out research opportunities and thereby make a contribution to the further development of knowledge management in project environments

Nitrogen forms affect root structure and water uptake in the hybrid poplar

The study analyses the effects of two different forms of nitrogen fertilisation (nitrate and ammonium) on root structure and water uptake of two hybrid poplar (Populus maximowiczii x P. balsamifera) clones in a field experiment. Water uptake was studied using sap flow gauges on individual proximal roots and coarse root structure was examined by excavating 18 whole-root systems. Finer roots were scanned and analyzed for architecture. Nitrogen forms did not affect coarse-root system development, but had a significant effect on fine-root development. Nitrate-treated trees presented higher fine:coarse root ratios and higher specific root lengths than control or ammonium treated trees. These allocation differences affected the water uptake capacity of the plants as reflected by the higher sapflow rate in the nitrate treatment. The diameter of proximal roots at the tree base predicted well the total root biomass and length. The diameter of smaller lateral roots also predicted the lateral root mass, length, surface area and the number of tips. The effect of nitrogen fertilisation on the fine root structure translated into an effect on the functioning of the fine roots forming a link between form (architecture) and function (water uptake)

How do Organizations react to Unintended Affordances? An Ethnography in Healthcare

When organizations implement information technology (IT) artifacts, they focus on intended functionalities. Misalignment between processes and organizational or individual goals can lead to unintended work practices. Users may actualize affordances that the artifact designer did not intend. As such, there is a potential tension between the goals users must achieve, the technology\u27s features and the organization\u27s policies. Organizations must respond to unintended affordances in regulated industries such as healthcare to ensure compliance. Understanding how organizations react to unintended affordances provides insights into individual and organizational behavior concerning the adoption and assimilation of IT artifacts. Organizations need guidance on responding to unintended affordances in specific situations. Therefore, this real-world ethnographical study seeks to identify organizational reactions to unintended affordances

Business Process Management Culture in Public Administration and Its Determinants

Public administration institutions increasingly use business process management (BPM) to innovate internal operations, increase process performance and improve their services. Research on private sector companies has shown that organizational culture may impact an organization\u27s BPM and this culture is often referred to as BPM culture. However, similar research on public administration is yet missing. Thus, this article assesses BPM culture in Germany’s municipal administration. 733 online survey responses were gathered and analyzed using MANOVA and follow-up discriminant analyses to identify possible determinants of public administration’s BPM culture. The results indicate that the employees’ professional experience and their responsibility influence the assessment of BPM culture, as does the size of a municipality. Based on these findings, the article proposes testable relationships and an agenda for further research on BPM culture in public administration

Fat Mass and Obesity-Associated Gene (FTO) in Eating Disorders: Evidence for Association of the rs9939609 Obesity Risk Allele with Bulimia nervosa and Anorexia nervosa

Objective: The common single nucleotide polymorphism (SNP) rs9939609 in the fat mass and obesity-associated gene (FTO) is associated with obesity. As genetic variants associated with weight regulation might also be implicated in the etiology of eating disorders, we evaluated whether SNP rs9939609 is associated with bulimia nervosa (BN) and anorexia nervosa (AN). Methods: Association of rs9939609 with BN and AN was assessed in 689 patients with AN, 477 patients with BN, 984 healthy non-population-based controls, and 3,951 population-based controls (KORA-S4). Based on the familial and premorbid occurrence of obesity in patients with BN, we hypothesized an association of the obesity risk A-allele with BN. Results: In accordance with our hypothesis, we observed evidence for association of the rs9939609 A-allele with BN when compared to the non-population-based controls (unadjusted odds ratio (OR) = 1.142, one-sided 95% confidence interval (CI) 1.001-infinity; one-sided p = 0.049) and a trend in the population-based controls (OR = 1.124, one-sided 95% CI 0.932-infinity; one-sided p = 0.056). Interestingly, compared to both control groups, we further detected a nominal association of the rs9939609 A-allele to AN (OR = 1.181, 95% CI 1.027-1.359, two-sided p = 0.020 or OR = 1.673, 95% CI 1.101-2.541, two-sided p = 0.015,). Conclusion: Our data suggest that the obesity-predisposing FTO allele might be relevant in both AN and BN. Copyright (C) 2012 S. Karger GmbH, Freibur