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This paper examines issues that focus on the importance of accounting data generated knowledge information and its role in modern business. The cognitive aspect of this research reflects the ability of companies and its employees to apply knowledge for managerial purposes using accounting data.

Using a questionnaire, a five-factor model related to information communication, information cognitive utilization, functional optimization, applicability and cognitive efficiency was created.

Findings present a series of complex correlations highlighting possible actions to utilize knowledge as a tool for management. Information is obtained regarding the management of knowledge and the adoption of information systems.

The results reflect the limited implementation of intellectual capital practices and understanding of knowledge as a financial tool for executives and employees. Based on the above, an attempt was made to formulate the questions for the careful identification of the factors.

Rapid developments in information and communication technologies, together with a realization that knowledge is a resource of general and cost strategic importance, changed the operational structures of companies, shifting value from materials to intangible assets. This paper demonstrates how multiple variables are correlated and how small changes could help increase intellectual capital and facilitate the construction of knowledge based systems.

The need for an accounting valuation of intellectual capital in order to present the true picture of business value is evident. This paper illustrates factors such as interactive communication and systematic cognitive efficiency or the monetization of information as a preliminary step for future valuation and management intellectual capital models.

Direct access to sufficient and reliable information, lead to the search for effective tools for the creation, aggregation and exchange of knowledge. The latter becomes a key goal for information systems. Emphasis is placed on the benefits and critical success factors of knowledge management systems, as essential information systems to support and enhance organizational processes.

The main purposes of this paper are to provide evidence about corporate failure diagnosis in SMEs, identify the predictor variables that enhance the accuracy of the corporate failure diagnosis models, and perform comparative analysis of the proposed models with the existing literature. The paper supports the proposition that the majority of the proposed corporate failure diagnosis models in the literature exhibit an endogenous drawback since their construction is based on large entities or listed corporations' samples.

The present study employs multiple discriminant analysis, logit analysis, and probit analysis to construct corporate failure diagnosis models based on SMEs longitudinal data from Greece.

The paper provides evidence that the contribution of human capital is immensely more important to the viability of SMEs than to the viability of large corporations. Moreover, this study identifies interactions among seemingly insignificant variables that exhibit incremental information content and attribute massive discriminant power to the proposed corporate failure diagnosis models.

The results of this study encourage regulatory authorities to adopt enhancements to the Basel II framework and financial institutions as regards to constructing their corporate failure diagnosis models. The models is based upon internal default experience and mapping to external data incorporating both quantitative and qualitative variables.

The contribution of this paper is the proposition of new value-relevant variables that enhance the accuracy of existing corporate failure diagnosis models for SMEs.

The present paper is part of a study associated with the migration phenomenon and the formation of intercultural social and economic relations which emerged in Italy in the nineteenth century and its practical and social implications in the twenty‐first century. The city of Trieste, Italy consists of a case study which examines the formation of organizational networks in the Mediterranean and in Europe which consist of the basic body of the so called Greek commercial dispersion.

This study presents data collected from the analysis of archival documents. It is part of the scientific field of social anthropology and is a case study where participative observation was employed. Interviews with people offered the researchers ground to explain the purposes and reasons for the implementation of decisions related to the creation of the organizational networks.

The article discusses the relation between the national group with its unique cultural identity and entrepreneurship, emphasizing the cultural characteristics of such relation. The consequences from the existence of these networks in all sectors of the life of the community of these areas are investigated. To a third level of discussion, the mapping and analysis of the cultural interactions which emerged as a result of these networks shaping an integrated cultural identity is examined.

The project succeeds in making a theoretical and practical contribution to the way the development of organizational networks presented for Trieste, Italy can consist of a typical recourse for other areas of the Mediterranean where cultures and identities intermingle nowadays and migration and policy directions need to be implemented.

Professionals working with community populations are often presented with complicated cases where it is difficult to determine which diagnosis or diagnoses are appropriate. Differentiating among neurodevelopmental disorders such as autism spectrum disorder (ASD), attention-deficit/hyperactivity disorder and intellectual disability can be a complex process, especially, as these disorders have some overlapping symptoms and often co-occur in young children. This series of case studies aims to present commonly overlapping symptoms in children who present to clinics with developmental concerns.

This paper presents three case studies that were completed at a free community ASD screening clinic in Southern California.

The case studies have common presenting behaviors and symptoms (e.g. social communication difficulties) that often co-occur across diagnoses; explanations for the final diagnoses are given in each case.

Conclusions from these three cases cannot generalize to all children being seen in clinics for neurodevelopmental concerns.

This series of case studies highlights commonly overlapping symptoms in children who present for differential diagnosis with social and/or behavioral concerns. Implications for educational placement and intervention are discussed.

These cases highlight the challenges involved in the differential and dual diagnostic process for young children with developmental concerns. Diagnostic considerations can affect later educational placement and opportunities for socialization.

This series of case studies provide practical information for clinicians about how to effectively differentiate between commonly occurring neurodevelopmental disorders, particularly given recent changes to the Diagnostic and Statistical Manual, 5th edition (DSM-5).

Historically, children with autism spectrum disorder (ASD) were sometimes diagnosed with schizophrenia or major psychosis. Although significant advancements in the process of differential diagnosis have been made since 1950s, there still exists a problematic delay in diagnosis due to overlap of symptoms. Negative symptoms of schizophrenia can mimic the social difficulties and stereotyped behaviors characteristic of ASD, whereas positive symptoms of schizophrenia can be perceived as restricted and repetitive behaviors, complicating the diagnostic process. The purpose of this paper is to present two clinical cases that highlight the complexities in differential diagnosis of early psychosis, schizophrenia and ASD.

Two females, 14 and 16 years of age, were referred to a free screening clinic in Southern California to be assessed for possible ASD. Both females were referred because of the presentation of restricted and repetitive behaviors and social communication difficulties. Both females and their families were administered a battery of measures to ascertain the youths’ cognitive functioning, adaptive living skills and severity of autism-related behaviors.

The 14-year-old presented with early-stage (prodromal or at-risk mental state) psychosis; 16-year-old met criteria for schizophrenia. Both were referred to clinics specializing in treatment for psychosis and/or schizophrenia. Neither met criteria for ASD.

More published studies are needed on the overlap of symptoms between ASD and schizophrenia to help prevent diagnostic overshadowing of autistic symptoms and promote treatment during the early stages of psychosis. This is particularly important given the strong evidence that early treatment for psychosis improves social, cognitive and functional outcomes.

The purpose of this study is to identify the main perspectives and trends in educational data mining (EDM) in the e-learning environment from a managerial perspective.

This paper proposes a systematic literature review to identify the main perspectives and trends in EDM in the e-learning environment from a managerial perspective. The study domain of this review is restricted by the educational concepts of e-learning and management. The search for bibliographic material considered articles published in journals and papers published in conferences from 1994 to 2023, totaling 30 years of research in EDM.

From this review, it was observed that managers have been concerned about the effectiveness of the platform used by students as it contains the entire learning process and all the interactions performed, which enable the generation of information. From the data collected on these platforms, there are improvements and inferences that can be made about the actions of educators and human tutors (or automatic tutoring systems), curricular optimization or changes related to course content, proposal of evaluation criteria and also increase the understanding of different learning styles.

This review was conducted from the perspective of the manager, who is responsible for the direction of an institution of higher education, to assist the administration in creating strategies for the use of data mining to improve the learning process. To the best of the authors’ knowledge, this review is original because other contributions do not focus on the manager.

Copy Number Variations (CNVs) are not infrequently observed in aberrant neurodevelopment. CNVs can alter gene expression and have been linked to a wide range of neuropsychiatric disorders. The purpose of this case study is to report the association of CNVs with a mixed neurodevelopmental disorder.

Array-Comparative Genomic Hybridisation analysis was carried out in a case of an eight-year-old boy presenting with a mixed neurodevelopmental disorder including autism spectrum disorder, intellectual disability, tic disorder, anxiety and severe aggression. The child's parents also underwent the same investigation.

A 6q27 deletion and multiple copies within 20q11.23 were identified. The boy's father shared the 6q27 deletion and his mother also had multiple copies within 20q11.23.

This is the first report linking the combination of 6p27 and 20q11 CNVs with a mixed neurodevelopmental presentation. Identifying CNVs that may underlie aberrant neurodevelopment is likely to assist in unravelling the aetiology of neurodevelopmental and psychiatric disorders and lead to more effective strategies for their characterisation and management.