According to recent literature, effective knowledge management should be coherent and based on the firm's strategy. Prior empirical research, in contrast, tries to evaluate the impact of knowledge management initiatives directly on performance but finds inconsistent results and not allows the understanding of knowledge management contribution to competitive advantage generation. In this study we aim to investigate the impact of knowledge management and strategy configuration coherence on SMEs innovation and organizational performance through a quantitative analysis carried out on a sample of 60 manufacturing SMEs in northeast Italy. Our findings reveal that a significant coherence exists between knowledge management and strategy configurations. Most of the SMEs with a prospector and defender strategy adopt, in turn, an aggressive and conservative knowledge management. Moreover, we find that such coherence has a significant impact on the overall performance. This is particularly interesting since it suggests that the inconsistency in the results of prior studies on the impact of knowledge management on performance (Kalling in J Knowl Manag 7(3):67-81; 2003) may be due to the lack of consideration of knowledge management and strategy configuration coherence.

Purpose Fortification of foods with vitamin D may be a population-based solution to low vitamin D intake. We performed modelling of vitamin D from diet, fortified foods and supplements in a population of Danish women 18-50 years, a risk group of vitamin D deficiency, to inform fortification policies on safe and adequate levels. Methods Based on individual habitual dietary vitamin D intake of female participants from the Danish National Survey of Dietary Habits and Physical Activity (DANSDA) (n = 855), we performed graded intake modelling to predict the intake in six scenarios increasing the vitamin D intake from a habitual diet without fish to habitual diet including fish, fortified foods and supplements (40/80 µg). Four different foods were used as potential foods to fortify with vitamin D. Results The vitamin D intake was below the Average Requirement (AR) of 7.5 µg/day for 88% of the assessed women. Safe levels of intake (< 100 µg/day) were observed after adding four different fortified foods (plain yoghurt, cheese, eggs and crisp-bread) contributing with a total of 20 µg/day and a vitamin D supplement of 40 µg/day to the habitual diet. Consumption of fish, fortified foods and a vitamin D supplement of 80 µg resulted in intakes above the Tolerable Upper Intake Level (UL) < 100 µg/day. Conclusions In a Danish female population with a low vitamin D intake, low-dose fortification of different foods with vitamin D may be an effective and safe population-based approach.

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.Abstract The paper uses a procedure called data envelopment analysis (DEA) to compare internal against external (outsource) efficiency in the delivery of finance function activities. The approach allows a direct comparison between the in-house efficiency of UK small, medium and large companies in managing their accounting activities both with UK outsource contractors and also against the rather larger and more numerous contractors observed in Italy. The paper finds that, through comparative advantages, outsourcing presents a more efficient solution for the management of very small firm accounting than internal provision. Furthermore, there is evidence that substantial scale benefits continue to be available to outsource contractors, while inefficiency on internal provision is mainly technical. The paper concludes that outsourcing provision is likely to offer worthwhile savings to small firms, allowing them to shed competitive weaknesses and operate at efficient or best practice levels. At the same time, by converting an internal fixed cost, fixed capacity activity into a flexible, variable cost activity, SMEs have the potential to transform a previously unmanageable activity into an efficient or best practice activity that can grow or contract with the business.The research register for this journal is available at

This paper adds to the literature on the determinants of the effects of private equity (PE) investments. Using an original dataset of 191 target firms in Italy, we study the effects on performance and governance of the stakes acquired by the PE investor. We employ a difference-in-differences approach and compare target and control firms sharing similar characteristics and performance in the years preceding the deal. We find that PE investment has a positive effect on profitability, sales, and employment; these effects are larger for minority investments. We argue that this signals effective governance that follows from complementing rather than substituting incumbent managers in minority investments

This article explores governance and accounting practices in hybrid organizations. Currently, hybrid organizations represent an increasingly pervasive phenomenon, but their role has also been central in the past. To achieve this aim, we consider the case of a charity, the Scuola Grande di San Rocco, as its activity grew in scope and complexity during the sixteenth century in the Republic of Venice. The Scuole Grandi represents a form of hybrid organizations because these charities were privately managed, but publicly regulated. They shared a devotional orientation and performed de facto welfare functions in progressive integration with the State. Based on an analysis of balance sheets and administrative documents, this article aims to discuss the role of governance and accounting in enabling hybrid organizations to operate through multiple logics.