The potential for improving intra-organizational communication in the process of mergers and acquisitions via accounting systems

As the number of mergers and acquisitions (M&A) continues to increase on a global basis, more managers are called upon to develop their M&A transition skills. While, undoubtedly, organizations realise the importance of good communications for successful implementation of change programs throughout the entire M&A process, they often find it hard to make this communication both constant and lucid. The article argues that accounting systems display the potential for improving intra-organizational communication by infusing managers and 'non-accountants' with a common financial vocabulary for communication and 'reading' the state of the business.

The reactivity of bis(para-methoxyphenyl)telluroxide towards triflic acid and diphenylphosphinic acid. Theoretical considerations of the protonation and hydration process of diorganotelluroxanes

The reaction of (p-MeOC₆H₄)₂TeO with two equivalents of HO₃SCF₃ and HO₂PPh₂ provided the tetraorganoditelluroxanes (F₃CSO₃)(p-MeOC₆H₄)₂TeOTe(p-MeOC₆H₄)₂(O₃SCF₃) (1) and (Ph₂PO₂)(p-MeOC₆H₄)₂TeOTe(p-MeOC₆H₄)₂(O₂PPh₂)·2 Ph₂PO₂H (2) in good yields. Compounds 1 and 2 were characterized by solution and solid-state ³¹P and ¹²⁵Te NMR spectroscopy, IR spectroscopy, electrospray mass spectrometry, conductivity measurements and single crystal X-ray diffraction. In solution, compound 1 undergoes an electrolytic dissociation and reversibly reacts with traces of water to give the mononuclear cation [(p-MeOC₆H₄)₂TeOH]⁺ and triflate anions. Theoretical aspects of the protonation and hydration of model telluroxanes R₂TeO (R = H, Me, Ph) were investigated by preliminary DFT calculations and compared to the corresponding selenoxanes R₂SeO. The tellurium dihydroxides R₂Te(OH)₂ seem to be more stable than the hydrogen-bonded complexes R₂TeO·H₂O.

The attraction, retention/transition and nurturing process of sport development : some Australian evidence

The purpose of this study was to explore and map the sport development processes in Australia. A grounded theory approach identified sport development processes by examining 74 annual reports from 35 national sporting organizations (NSOs) over a period of 4 years, before and after the Sydney Olympic Games. The 3 frameworks presented in this article representing the attraction, retention/ transition, and nurturing process illustrate the generic processes and strategies described by NSOs. The results show that each sport development process requires human and financial input from various stakeholders. These stakeholders initiate or implement sport development strategies for each process and each process has different sport development outputs. These results contribute to the extant literature of sport development by demonstrating that sport development is more complex and encompassing than previously described. It is proposed that the generic frameworks derived from this study be subject to more specific testing using other sport systems, as context and case studies could lead to tailoring the frameworks to represent specific sport development processes and systems.

Effects of starvation and water quality on the purging process of farmed Murray cod ( Maccullochella peelii peelii )

The aim of this study was to determine the effects of starvation and water quality during the purging process on the biometric parameters, fatty acids, and flavor volatiles of Murray cod farmed in a recirculation system. Market size Murray cod, at the end of the grow-out stage, were divided into eight treatments. The treatments were either fed/starved (F or S) and kept in clean water (CW: CWF2, CWS2, CWF4, and CWS4) or fed/starved and kept in recycled water (RW: RWF2, RWS2, RWF4, and RWS4) for either 2 or 4 weeks. Fish were sampled at 0, 2, and 4 week intervals. Food deprivation was responsible for a significant (P < 0.05) weight loss compared to that of fed treatments. The same was observed for the condition factor (K), hepatosomatic index (HSI), and dress-out percentage (DP). No significant changes were, however, observed in the visceral fat index (VFI). Saturated fatty acids (SFA) were highest in RWF4 and lowest in CWS4 (P < 0.05), while monounsaturated fatty acids (MUFA) were lowest in CWF4 (P < 0.05). Starvation did not affect the flavor volatile compounds, which were mainly affected by changes in water quality. Specifically, total aldehyde (% w/w) content was significantly (P < 0.05) affected by water quality, but the time of purging was not responsible for any noteworthy differences. This study was able to separate the effects of starvation and water quality, in the purging process, on the final eating quality of farmed market size Murray cod. It is concluded that because of the inevitable weight loss during starvation, Murray cod should be fed during the purging stage but kept in clean water and deprived of food only for the time necessary to empty the gastro-intestinal tract.

The process of change in offender rehabilitation programmes

Whilst the overall effectiveness of offender rehabilitation programmes in reducing recidivism is now well established, there has been less discussion of the reasons why rehabilitation programmes may be unsuccessful for some offenders. In this paper we suggest that models of change developed in counselling and psychotherapy may have utility in explaining how offender rehabilitation programmes bring about change, and argue that the dominance of cognitive-behavioural treatments in the rehabilitation field means that those offenders who have particularly low levels of problem awareness may be at increased risk of treatment failure. Understanding more about the mechanisms by which programmes help offenders to desist from offending is likely to lead to the development of more responsive and, ultimately, more effective programmes. Some suggestions for those involved in the delivery of offender rehabilitation programmes include: being mindful of the sequence of components of programmes, the development of preparation (or readiness) programmes and offering a broad suite of programmes to cater for different stages of problem awareness and assimilation among offenders.

English language reform and the process of democratic change

Malaysian society has and is undergoing considerable social, political, economic and educational change. Scholars point to the forces of globalization and the needs to be able to meet the challenges of globalization as the central driver of language policy. Commentators, academics and many in the general public have focused on the need for Malaysia to adapt to globalization and the importance of English to this process given the needs and characteristic of the knowledge economy. However, there appears to be less recognition of the way such a change in Malaysian language policy needs to be engaged in a dynamically shifting knowledge society and developing public sphere. Language is a social act and the debate over language and its place and role in society is therefore a debate over the nature and quality of social interaction. Debate over language is thus inherently political. Due to the growth and development of an interactive and engaged public sphere and knowledge society in Malaysia, there is a need to approach to the idea of engaging English that grasps the plurality and complexity of its role in the world. The political approach to engaging English in Malaysia needs to engage democratic deliberation in a society that is increasingly fragmented but also showing signs of developing an active public sphere not beholden to top down authority. Disagreement over language and the way the debate is theorized hides from view the possibility of points of consensus on the issue of English language and Malaysian education. Establishing overlapping consensus through public deliberation and consultation is a necessary precondition to effective language policy in contemporary Malaysia. Failure to understand this only leads to policy paralysis.

Experimental and numerical analysis of the deformed process of cracks/cavities

In this paper, the three-point bending tests of beams with a small single-edge crack are conducted to demonstrate the reliability and accuracy of the laser diffraction technique in detecting its deformation and evolution. As a comparison, the quasi-static analysis of the beam subjected to 3-point bending is further proceeded using the finite element method and the related results have been in good agreement with those from the tests.

Brennan torpedo, monorail and helicopter : a study of innovative activity in the process of forming three related military weapons

In the context of nineteenth-century British defence planning Actor-network theory is used to examine technological and social activity in the development and operation of a secret, successful military weapon, the Brennan torpedo. Also in two subsequent inventions the continuity and development of a core innovative concept, gyroscopy, is traced.

Leading a process of educational change in an Indonesian school

The thesis presents an autobiographical case study of a principal, with a focus on the various theoretical and experiential influences on the development of her understanding and practice of educational leadership in Australia and overseas. A close analysis is made of her current practice of educational leadership in Indonesia.

The role of support mechanisms in the process of identity transition of HIV-positive people

This study examines identity transit ion in HIV-positive people through their engagement with various support mechanisms. The findings demonstrate that identity transition is the result or how consumers rework, negotiate and transform their roles, actions, and cultural meanings through their consumption of sporting mechanisms.

The process of interpersonal perspective taking

Perspective taking, the main cognitive component of empathy, has a particularly important and complex role to play in the clinician-client relationship, particularly in mental health nursing. However, despite extensive investigation into the outcomes of this construct (e.g. sympathy, altruism), the process by which people take another's psychological point of view has received comparatively little attention. The purpose of this study was to investigate what the individual does when attempting to take the perspective of another person. The aims were to identify the specific strategies people used to accomplish this task, to consider how and why these strategies were chosen, and the relationship between the strategies and subsequent outcomes. Participants described an example of their own perspective-taking experience. Adopting an interpretive phenomenological approach, analysis resulted in the generation of several themes of direct relevance to both the perspective taking process and the wider empathic experience. Of particular importance were two superordinate themes, use of other-information and use of self-information. One significant subordinate theme (within use of selfinformation) to emerge was that of past experience, where the participant had experienced either (a) a similar role to that which they occupied in the present situation, or (b) a similar situation to that of the target person. Both of these experiences were determinants of how easy participants perceived the task of apprehending the target’s perspective. Within the wider empathic experience, themes included emotional manifestations (e.g. sympathy), as well as judgements of appropriate behaviours. Implications of findings when working in clinical and mental health settings are discussed.