Using templates and linguistic patterns to define process performance indicators

Process performance management (PPM) aims at measuring, monitoring and analysing the performance of business processes (BPs), in order to check the achievement of strategic and operational goals and to support decision-making for their optimisation. PPM is based on process performance indicators (PPIs), so having an appropriate definition of them is crucial. One of the main problems of PPIs definition is to express them in an unambiguous, complete, understandable, traceable and verifiable manner. In practice, PPIs are defined informally – usually in ad hoc, natural language, with its well-known problems – or they are defined from an implementation perspective, hardly understandable to non-technical people. In order to solve this problem, in this article we propose a novel approach to improve the definition of PPIs using templates and linguistic patterns. This approach promotes reuse, reduces both ambiguities and missing information, is understandable to all stakeholders and maintains traceability with the process model. Furthermore, it enables the automated processing of PPI definitions by its straightforward translation into the PPINOT metamodel, allowing the gathering of the required information for their computation as well as the analysis of the relationships between them and with BP elements.     

Work Values Ethic, GNP Per Capita and Country of Birth Relationships

Workplaces around the world have experienced extraordinary changes to the composition of their workforces and the nature of work. Few studies have explored workers from multiple countries of birth, with multiple religious orientations, working together within a single country of residence. Building on and extending the Work Values Ethic (WVE) literature, we examine 1,382 responses from employees working in three manufacturing companies. Differences were found in the mean WVE scores of groups of respondents from 42 countries of birth. Their WVE scores were strongly associated with their birth countries’ per capita Gross National Product (GNP), and the means of these scores did not change with variations in the respondents’ length of residence in a different country. These results have implications for developing cross-cultural management practices and for improving relationships with employees, with opportunities for increased commitment and, potentially, productivity.     

Exploring the link between organizational values and human resource certification

We contribute to the discussion of human resource (HR) certification by identifying organizational values as a key antecedent to (1) an organization's use of HR certification and (2) whether organizational members choose to pursue HR certification. Building on research which has looked at the influence of organizational values on the behavior and attitudes of the organization and its employees, we propose that key organizational values will influence the extent to which an organization and its members value HR certification. Specifically, we explore the relationship between the organizational values of innovation, people orientation, and stability and the extent to which an organization uses HR certification for selection purposes. In addition, we propose that these key organizational values will also influence whether the organization's members pursue HR certification. Exploring the link between key organizational values and HR certification is critical to our understanding of an organization's HR practices and the behavior of its employees. By taking a more organization focused perspective, we highlight the top-down effects of organizational values on the value of HR certification and call for additional research on the antecedents of the value of HR certification.     

Controversies over fair value accounting： The case of SMEs

This study analyses IASB＇s stipulations on fair value usage in its standard designed for SMEs and the reactions of national standard setters, preparers and users of financial reporting in this respect. It tries to clarify fair value applications such as market value and value in use and the appropriateness of their usage for the case on hand. This research determines the inconsistencies within IASB ED IFRSfor SMEs （2007） related to the usage of fair value, underlined by the respondents＇ comment letters. The content analysis of all the above, conducted according to the type of economy and nature of respondent, along with the statistical techniques applied, indicates a partial approval of fair value usage under the following conditions： clarification of the concept, details on its usage in relation to market liquidity and the nature of the asset, additional guidance regarding the measurement methods. We advocate for the value in use, an application of the fair value based on internal valuations, which offers an adequate cost-benefit rate. The final version ofIFRSfor SMEs highlights both the preference of market information over the internal valuations and the insufficient information regarding solutions suited for non-liquid markets. It may be appropriate for the IASB, maybe in collaboration with the IVSC, to provide guidance and details regarding the implementation and disclosure of the valuation techniques applicable to this type of entities.     

Contents of Volume 39

Volume Contents

Contents of Volume 39     

The zip (postal) code difference: methods to improve identification of rural subgroups

Over the past decade national policymakers have grappled with the increasingly difficult issue of implementing programs which sustain the viability of the rural health care system. The set of problems that are of major concern to these decisionmakers include: (1) the shifts in the utilization patterns away from the rural health care delivery system; (2) the impact of modification in the health care reimbursement system which disproportionately favors urban health systems; and, (3) the continuing difficulty in affecting the disproportionate supply of health providers in urban areas compared to rural settings. The complex nature of health services research demands a multidisciplinary approach especially on sociocultural problems such as rural health delivery. Effective analysis in health care crosses many disciplinary boundaries such as medicine, nutrition, economics, sociology, and public health among others disciplines. A major concern to many of these rural health research analysts is the ad hoc treatment of the rural populace in federal and state health policy decisionmaking. The key to understanding the variance in treatment of rural health can be appreciated by reviewing the accuracy of rural definitions. In the present study, a refined rural definition is proposed which will assist research analysts in providing greater information on the distribution of rural health care services. A preliminary analysis of the proposed definitions indicates that a more precise measurement of rural provides greater accuracy in determining the medical needs of rural areas. Adaptation of the concept will benefit the decisionmaking process through improvements in the methodological approach to rural health research. State legislators, regional and state planning agencies, federal funding agencies, foundations, and other programs involved in support of rural life program will be better able to assess the impact of programs through use of the new definition. Finally, a refined typology for rural will also effect other research endeavors and appears to be generalizable to research on other pertinent rural delivery issues such as transportation, education, and regional planning.     

Design leadership,work values ethic and workplace innovation: an investigation of SMEs in Thailand and Vietnam

Abstract

This study established a new three-dimensional model identifying the relationship between design leadership, workplace values ethic (WVE) and workplace innovation. Based on an analysis of 696 usable questionnaires distributed among small and medium enterprises (SMEs) in Thailand and Vietnam, our results revealed that WVE influences leadership behavior. In addition, design leadership has a significant effect on the four dimensions of workplace innovation, thus confirming an interactionist theory perspective. Furthermore, examining the under-researched Thai and Vietnamese SME context, the findings indicated that the relationship between WVE and workplace innovation is mediated by leadership behavior. In this way, the study extends the design leadership, innovation and values literatures.