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.

Where did all these books come from? The Publishing Industry and American Intellectual Life

The American book publishing industry shapes the character of American intellectual life. While the newspaper and television industries have been accused of and investigated for bias and lowering America’s intellectual standards, book publishing has gone largely unexamined by scholars. The existing studies of the publishing industry have focused on finance, procedure and history. “There are few ‘theories’ of publishing – efforts to understand the ‘whys’ as well as the ‘hows.’ Few scholarly scientists have devoted significant scholarly attention to publishing” (Altbach and Hoshino, xiii). There are many possible reasons for this lacuna. First, there is a perception that books have always been around, that they are an “old” technology and therefore they don’t appear to have had as much of an impact on our society as television and other media (which were developed quickly and suddenly) seem to have had (Altbach and Hoshino, xiv). Also, despite books’ present and past popularity, television, radio, and now the internet reach more people more easily, and are therefore more topical points of study and observation. In studying the effects of mass media on everyday American life, television and the internet may be the most logical points of study. Regarding public intellectual life however, books play a much more important role. Public intellectual life has always been associated with independent thinkers publishing their work for the masses. For this reason, this I focus on trade publishing. Trade publishing produces fiction and non-fiction works for the general reading public, as opposed to technical manuals, textbooks, and other fiction and nonfiction books targeted to small and specific audiences. Although, quantitatively speaking, “the largest part of book publishing business is embodied in that great complex of companies and activities producing educational, business, scientific, technical, and reference books and materials,” (Tebbel 1987, 439) the trade industry publishes most of the books that most people read. It is the most public segment of the industry, and the most likely place to find public intellectualism. Trade publishing is not only the most public segment of the industry, but it is also the most susceptible to corruption and lowered intellectual standards. Unlike specialty publishing, which caters to a specific, known segment of society, trade publishers must compete with countless other publications, as well as with other forms of media, for the patronage of the general public. As John Tebbel (author of a widely referenced history of the publishing industry) puts it, “The textbook, scientific, or technical book is subjected to much more rigorous scrutiny by buyers and users, and in an intensively competitive market inferior products are quickly lost" (Tebbel 1987, xiv). Since the standards for trade publishing are not nearly as specific – trade books simply need to catch the attention of a significant number of readers, they don’t have to measure up to a given level of quality – the quality of trade books is much more variable. And yet, a successful trade publication can have a much greater impact on society than the most rigorously researched and edited textbook or scholarly study.

Information security standards for e-business

The process of buying, selling or interacting with customers via Internet, Tele-sale, Smart card or other computer network is referred to as Electronics Commerce. Whereas online trade has been touting its flexibility, convenience and cost savings, the newest entrant is wireless e-commerce. This form of business offers many attractions; including 24 hours seven days’ open shop–business, vastly reduced fixed cost, and increased profitability. Amazon.com is an example of a successful venture, in e-business. Internet Service providers (ISP/ASP) have a significant influence on the feasibility, security and cost competitiveness of an e-business venture. In the ISP model of services, multiple users and their databases are normally offered on a single hardware, platform sharing the same IP address and Domain name. Clients will require a mechanism, which allows them to update their Web contents and databases frequently even many times daily without intervention of local system Administrator (ISP Admin). The paper overviews few steps to enable corporate clients to update their web content more securely.

Computer aided ultrasonic thickness strain analysis of automotive sheet metal stampings using FEA information

This paper discusses a computer-aided methodology for thickness strain analysis (TSA) of sheet metal stampings using geometry and strain information that is extracted from finite element analysis (FEA) results. The system utilises both FEA results and an ultrasonic gauge capability expert system to assist press shop personnel, providing them with capabilities such as optimum measurement point location and an estimate of gauge error. Key advantages of this enhanced TSA methodology are related to overall efficiency and accuracy gains.

Readings in auditing

Offers a collection of new topical and contemporary readings in audit. With many subjects on audit and assurance offering a practical industry perspective to the audit process, this volume presents a range of audit topics that will contextualise the audit discipline and introduce a range of professional issues.

Handbook of teacher education : globalization, standards and professionalism in times of change

This book provides an international review of the current state of teacher education, with chapters from an international group of teacher educators. It focuses on major issues that are confronting teacher educators now and in the next decade. These include the impact of globalization on the profession of teaching, and how teacher education must deal with changing accountability requirements from governments and establish a set of minimum standards acceptable to enable a person to teach. The work also considers aspects of the three major phases of teacher education: the period prior to commencing in the profession, successful induction into the profession, and the ongoing professional development of teachers. Finally, it identifies ways in which new technologies can be used to improve the training and ongoing development of teachers. Cases from different countries are used to provide a rich base of data to help us understand how the profession is moving onwards.

Trust in B2C e-commerce for the New Zealand Maori

This study was performed to allow an understanding of some of the elements of trust that are apparent to encourage the Mäori Internet shopper to feel comfortable to shop online. Mäori arrived in New Zealand from the Pacific over 1,000 years ago. Since then, New Zealand was colonised by Europeans in the 19th century. As a result, the Mäori have become a minority (Belich, 1996). That is, their culture, language and values have become secondary to those of the dominant European culture (Liu, Wilson, McClure & Higgins, 1999). Mäori have been defined as including “all those who identify themselves as belonging to the New Zealand Mäori ethnic group, either alone or in combination with any other ethnic group” (Statistics New Zealand, 1998, p. 94).

Made which to measure? Nineteenth century science and sporting bodies

The modification of bodies to enhance performance for competitive sporting purposes originated in the mid eighteenth century. Since then, ‘science’ has informed the discourses of sports training practices, but its influence has changed significantly, now being directive rather than merely being addressed in the ethos of training. Today, sports training practices often are associated with scientific research focussed on understanding the biological processes underpinning physical achievements. However, in the first two centuries of modern sport, science, rather than directing practice, was used as a legitimating, justifying discourse that served to empower training practices.

This paper, an exercise in historical anthropology, replaces conventional ethnographic data with the texts of sports training manuals, sports periodicals and medical journals to examine how these discourses represented the influence of science on the preparation of the body for competition. The focus on the nineteenth century is instructive because, first, physiological models at the century’s start were influenced by Galenic theory, but were underpinned by modern empirical science at its end. Second, from the 1860s, amateurism inspired a major rethinking of training; the ensuing contrast with the preparation of professional athletes illustrates how science was deployed in the making of nineteenth century sporting bodies.

Where pain = no gain : perspectives on sport, exercise and health, c. 1850-1920

A common perspective today is that sportspeople must train and compete to a level of exertion beyond the ‘pain threshold’ if they are to succeed; a view that has given rise to the popular expression ‘No Pain, No Gain’. Indeed, a common aphorism is that the health and quality of life of individuals and of the wider population is positively correlated with the frequency and vigour of physical exercise. In the period when modern sports were taking on their present characteristics (approximately 1850-1920), the prevailing opinions about the health and well-being effects of exercise were far more cautious, however. While the benefits of moderate exercise for physical and mental well-being went without question, too great an exertion was considered to be as risky as too little, causing ‘strain’ with the potential to inflict lasting and potentially fatal damage, including mental and physical complaints as diverse as neuralgia and ‘athletes’ heart’. The supposedly more strenuous sports, such as football, athletics and rowing, and the training required for them came under particular scrutiny in medical and popular discourses. This paper, an exercise in historical sociology, examines these discourses to demonstrate how advice about the risks on health of participating in sports and of too little or too much exercise more generally, was informed by prevailing physiological models and the interpretation of these within the medical profession and the wider population. The data sources include medical journals and texts, and sports training manuals from the period under investigation.

Train without strain : health and amateur athletes

An exercise in historical sociology, this paper investigates the association between training and health made by amateur athletes between about 1860 and WWI. It examines the idea that while exercise benefited a person’s health and well-being, excessive exertion caused potentially life-threatening ‘strain’. The paper sets out the interpretation of contemporary scientific knowledge about the body–which the author terms the ‘physiology of strain’–that underpinned the advice given to those undergoing a training program for amateur competition. The point is made that the imputed effects of exercise on health were deduced from this scientific knowledge; it did not derive from bio-medical investigations specifically addressing these issues. Amateur athletes included people drawn from the professionally educated elite and medical practitioners figured significantly among them. Using insights from Bourdieu and Foucault, it is argued that their social power and professional connections served to legitimate their interpretation of the physiological effects of exercise (denying the value of the training practices of working class professional athletes) and cemented the physiology of strain as a ‘factual’ statement about exercise and health until well into the twentieth century. The data for the paper comes from training manuals, medical journals and other contemporary publications.

Care of people with diabetes : a manual of nursing practice

Contents: Diagnosing and classifying diabetes -- Assessment and nursing diagnosis -- Monitoring diabetes mellitus -- Nutritional aspects of caring for people with diabetes -- Medication commonly used in diabetes management -- Hypoglycaemia -- Hyperglycaemia, diabetic ketoacidosis (DKA), hyperosmolar coma and lactic acidosis -- Long term complications of diabetes -- Management during surgical and investigative procedures -- Special situations and unusual conditions related to diabetes -- Diabetes and sexual health -- Diabetes in the older person -- Diabetes in children and adolescents -- Women, pregnancy, and gestational diabetes -- Psychological and quality of life issues related to having diabetes -- Diabetes education -- Discharge planning -- Community and primary care nursing and home-based care -- Complementary therapies and diabetes -- Managing diabetes in the emergency situations.

Consumer socialization : the mother and daughter shopping experience

As part of a broader study of women and shopping, we found that many women often talked about shopping with their mothers. We pursued this theme and explored the mother and daughter shopping experience. We position this work within the literature of consumer socialization. The objectives of this part of the research project were 1) gain knowledge of why mother and daughters shop together and 2) uncover what is valued in the shopping experience. Interviews were conducted in person and supplemented using email. The women were aged 18-70. The women provide accounts of how consumer habits, preferences and experiences are transferred across generations. We found that the bonds between mother and daughter relationship are acted out when shopping and the reciprocal coaching occurs.