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This paper shows the KMDL Knowledge Management Approach which is based on the SECI and ba model by Nonaka and Takeuchi and the KMDL Knowledge modeling language. The approach illustrates the creation of knowledge with the focus on the knowledge conversions by Nonaka and Takeuchi. Furthermore, it emphasizes the quality of knowledge being embodied in persons and creates a personalization and socialization strategy which integrates business process modeling, skill management and the selection of knowledge management systems. The paper describes the theoretical foundations of the approach and practical effects which have been seen in the use of this approach.
We report in this paper, the results of an investigation of the effect of national culture on the interpretation of "in context" verbal probability expressions. We develop hypotheses with regard to the effect that the interaction of the accounting value of conservatism and the context in which probability expressions are used will have on accountants' interpretations of those expressions. We elicit information from U.S. and German professional accountants to test three hypotheses. We find significant differences between U.S. and German accountants in the interpretation of several verbal probability expressions. In most cases, the German accountants are more conservative; for ...