Business Organizations as Natural Objects of Ownership

Minimal Ownership for Active Objects

Active objects offer a structured approach to concurrency, encapsulating both unshared state and a thread of control. For efficient data transfer, data should be passed by reference whenever possible, but this introduces aliasing and undermines the validity of the active objects. This paper proposes a minimal variant of ownership types that preserves the required race freedom invariant yet enab...

Operational Business-IT Misalignment as stress factor for Organizations

Alignment between business and IT functions is a critical yet unsolved problem of many organizations. Despite considerable amount of research devoted to address this issue, the quest for alignment remains challenging, particularly in light of the rapid and widespread digitization of the business world. This paper argues that a research-practice gap exists in the alignment field, and that academ...

Business Intelligence in Healthcare Organizations

The management of healthcare organizations starts to recognize the relevance of the definition of care products in relation to management information. In the turmoil between costs, care-results and patient satisfaction the right balance is needed and can be found in upcoming information and communication technology. The ICT developments are a challenge in two directions, inside toward massive D...

Institutional Ownership, Business Cycles and Earnings Informativeness of Income Smoothing: Evidence from Iran

Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...

Business Objects as a Mediator between Processes and Data