Chalk and cheese: Grounded theory case studies of the introduction and usage of activity-based information in two British banks

During the conduct of a research project into influences on the use of management accounting information, the use of activity-based techniques and information in two British banks was studied by the application of grounded theory principles. Juxtaposition of these two case studies reveals insights about the managers' significantly different experiences of ongoing applications, and the different outcomes of implementation that may arise, despite commonality in the organization and industry environment. This paper presents these two case studies, highlights the similarities and differences between them, and draws some conclusions about the causes of the differences. Factors that can be managed to achieve a greater use of these particular management accounting techniques, and the information they generate, are revealed. In particular, the findings suggest that the introduction of transfer charging between the bank's internal units highlights the need for activity-based techniques, and that education, communication and implementor support are vital, both for implementation success and for the widespread continuing use of the resultant applications. Further, between the two cases the greatest consensus was found in a common concern about the amount of detail in the databank and reports.

Who stole the cheese? or : How postmodernism can grow your business

In this paper, I examine some of the key management literature of the neoliberal 1990s to make a series of wider observations about contemporary ideology. Post-structuralist or post-modernist theory is often presented as the arch-enemy of neoliberal capitalism, as the orthodoxy of late capitalism. However, adding to work by Frederic Jameson, Thomas Frank and others, this paper examines uncanny proximity between neoliberal ideas about disaggregating, outsourcing, networking, etc. and the learning motifs of postmodernist theory. Its guiding hypothesis is that postmodernism in the academy, despite its own self-misrecognition as "racial", is a further ideological expression of the samr neoliberal drive to overcome "Fordist", "authoritarian" ways of organising producation and social regulation.

Effect of cow diet on the composition of milk for cheddar cheese manufacture

Seasonal milk production in Australia has a large impact on the manufacture of cheddar cheese, because the variable milk quality affects cheese moisture content and yield. The influence of cow diet on the composition of milk was investigated together with the effects of variation in milk composition on Cheddar cheese composition and yield. The composition of milk, especially the protein and mineral content, from cows offered diets comprising different energy and protein supplements was correlated with the composition and yield of Cheddar cheese produced.

Atypical antipsychotic agents; peas in a pod or chalk and cheese?

With escalating health expenditure and a shrinking purse, there is increased focus on the cost efficacy of still patented versus generic medications in general, and for atypical antipsychotics in particular. In a recent BMC Medicine article, Godman and colleagues presented data indicating poor uptake of the off patent atypical antipsychotic risperidone, arguing for authorities to mandate its greater use. This is under the assumption of clinical equivalence of atypical antipsychotics. This commentary argues that there are clinically meaningful differences between atypical antipsychotics and important inter-individual heterogeneity in clinical response and tolerability. Access to a broad range of atypical antipsychotics enables clinicians to tailor care, taking consideration of differential efficacy and adverse effects profile in order to meet the needs of individual patients with improved real world effectiveness of treatment. Restriction of agent choice risks detracting from optimal clinical care, with possible poorer outcomes and greater costs of care. A balance between encouraging use of cheapest in class agent and allowing access to various atypical agents for tailored care is likely to produce optimal health outcomes.Please see related article: http://www.biomedcentral.com/1741-7015/12/98.