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Researchers recommend a reorganization of the medical profession into larger groups with a multispecialty mix. We analyze whether there is evidence for the superiority of these models and if this organizational transformation is underway.

We summarize the evidence on scale and scope economies in physician group practice, and then review the trends in physician group size and specialty mix to conduct survivorship tests of the most efficient models.

The distribution of physician groups exhibits two interesting tails. In the lower tail, a large percentage of physicians continue to practice in small, physician-owned practices. In the upper tail, there is a small but rapidly growing percentage of large groups that have been organized primarily by non-physician owners.

While our analysis includes no original data, it does collate all known surveys of physician practice characteristics and group practice formation to provide a consistent picture of physician organization.

Our review suggests that scale and scope economies in physician practice are limited. This may explain why most physicians have retained their small practices.

Larger, multispecialty groups have been primarily organized by non-physician owners in vertically integrated arrangements. There is little evidence supporting the efficiencies of such models and some concern they may pose anticompetitive threats.

This is the first comprehensive review of the scale and scope economies of physician practice in nearly two decades. The research results do not appear to have changed much; nor has much changed in physician practice organization.

The Royal Commission appointed “to inquire into the relation of human and animal tuberculosis” has issued its final report, just ten years after it commenced its work.

Inspectors visiting districts in connection with the Foreign Meat and Unsound Food Regulations have made detailed inquiries in certain instances in regard to local methods of administration of the Sale of Food and Drugs Acts. Special visits for this purpose have also been made to other districts where inquiry appeared to be specially called for. In the course of these inquiries it was found that in some instances the public analyst had made a report to his local authority on some special investigation which had been undertaken in the district respecting a particular article of food, but that copies of such report had not always reached the Board. During an inquiry in the county of Cheshire Dr. Coutts ascertained that the county analyst had made valuable reports in regard to butter and Cheshire cheese of which the Board were unaware. Reports of this nature are of much interest to this sub‐department, and it would be of advantage if local authorities would send to the Board copies of all special reports made by the public analyst.

The attention of the Board is drawn from time to time to advertisements in trade papers and circulars of preservative substances sold under proprietary names. These consist for the most part of well‐known preservatives or mixtures of preservatives which are easily detected by the analyst in food substances to which they have been added. A new preservative, sold under the name of “Mystin,” for preserving milk and cream has recently been advertised as possessing the advantage that its presence cannot be detected by analysis. Samples have been sent to farmers and milk vendors accompanied by a trade circular from which the following extracts have been taken:—

We review the state of the literature concerning work–family conflict in the military, focusing on service members’ parenting roles and overall family and child well-being. This includes recognition that for many women service members, parenting considerations often arise long before a child is born, thereby further complicating work–family conflict considerations in regard to gender-specific conflict factors such as pregnancy, childbirth, postpartum, and breastfeeding. Subsequently, we consider more gender-invariant conflict factors, such as the nature of the work itself as causing conflict for the service member as parent (e.g., nontraditional hours, long separations, and child care challenges) as well as for the child (e.g., irregular contact with parent, fear for parent’s safety, and frequent relocations), and the ramifications of such conflict on service member and child well-being. Finally, we review formalized support resources that are in place to mitigate negative effects of such conflict, and make recommendations to facilitate progress in research and practice moving forward.

Two major reform movements have shaped child and adolescent mental health services over the past quarter-century: the Systems of Care movement, and more recently, the movement toward evidence-based practice. Results from several studies indicate that youth served in traditional residential or inpatient care may experience difficulty re-entering their natural environments, or were released into physically and emotionally unsafe homes (Bruns & Burchard, 2000; President's Commission on Mental Health, 1978; Stortz, 2000; Stroul & Friedman, 1986; U.S. Department of Health and Human Services, 1999). The cost of hospitalizing youth also became a policy concern (Henggeler et al., 1999b; Kielser, 1993; U.S. Department of Health and Human Services, 1999). For example, it is estimated that from the late 1980s through 1990 inpatient treatment consumed nearly half of all expenditures for child and adolescent mental health care although the services were found not to be very effective (Burns, 1991; Burns & Friedman, 1990). More recent analyses indicate that at least 1/3 of all mental health expenditures for youth are associated with inpatient hospitalization (Ringel & Sturm, 2001).

It is a matter of common knowledge that beer, in its several varieties, is by no means the same thing to‐day as it was a generation or less ago; the progress of chemical and biological knowledge on the one hand, and the keenness of competition on the other, have led to great alterations both in the materials used in its production and the methods by which it is produced. Exact or reliable knowledge about this, however, is far from being common; vehement assertions are made that all or almost all the changes are for the better, and also that beer is now a manufactured chemical product of deleterious nature, in which little or nothing of genuine material is used. Such statements are rendered unacceptable by the existence of self‐interest on one side and prejudice on the other. A short account of some of the facts concerned may, therefore, be of service.

In the year 1900 Koch expressed the view that human and bovine tuberculosis were distinct diseases, that the bacillus of bovine tuberculosis could not produce this disease in the human subject, and that the bacillus of human tuberculosis could not set it up in the bovine species. As is now well known. these conclusions have not received the slightest confirmation from other workers in the same field, and it may be said that the consensus of scientific opinion is now to the effect that the bacilli of human and bovine tuberculosis are identical—at any rate, so far as the effects attributed to them are concerned. The Royal Commission appointed in 1901, and consisting of the late Sir MICHAEL FOSTER, Drs. SIMS WOODHEAD, SIDNEY MARTIN, MACFADYEAN, and BOYCE, have issued a further interim report on their investigations. The first interim report was published in 1904, the conclusions stated in it being to the effect that the human and animal diseases were identical, and that no characteristics by which the one could be distinguished from the other had been discovered. The report now issued shows that these conclusions are confirmed by the results of a very large number of fresh experiments. The main conclusions set forth in the present report are as understated :—

The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet.

Old institutional economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the case.

The results show that the extranet facilitated changes in information availability and business process re‐design. The findings confirm that management accounting practices have changed in the case under study and show how management accountants have become more involved in planning and control. The case highlighted some factors that facilitate the natural processes of routinisation and institutionalisation over time.

It could be argued that one limitation of this research is related to the gap between the change in leadership in TexCo (1993) and the timing of the visits (2001, 2002, 2003 and 2005). However, this problem has been minimized by crosschecking memories of events through interviews. Another limitation of this study is that the author was not allowed to review some of the financial documents in TexCo. However, the author tried to verify the financial figures given by them through inter‐subject checking.

This paper fills a gap in the literature as it focuses on the process of management accounting change associated with the implementation of business‐to‐business (B‐to‐B) e‐commerce. The findings, indicate that the B‐to‐B e‐commerce has facilitated the change in the management accounting practices towards decision support and control. Implementing the B‐to‐B e‐commerce system in TexCo facilitated greater control over inventory and invoicing. It improved the planning process through providing the accountants with accurate and real time information about sales, receivables, cash collection and inventory turnover. The system also facilitated the settlement process, the performance evaluation of TexCo's exhibitions; and saved the time and effort of the accountants during the stocktaking process. The case suggested that there are some factors that may facilitate the processes of routinisation and institutionalisation.

Purpose – Research on hospital system organization is dated and cross-sectional. We analyze trends in system structure during 2000–2010 to ascertain whether they have become more centralized or decentralized.

Design/Methodology/Approach – We test hypotheses drawn from organization theory and estimate empirical models to study the structural transitions that systems make between different “clusters” defined by the American Hospital Association.

Findings – There is a clear trend toward system fragmentation during most of this period, with a small recent shift to centralization in some systems. Systems decentralize as they increase their members and geographic dispersion. This is particularly true for systems that span multiple states; it is less true for smaller regional systems and local systems that adopt a hub-and-spoke configuration around a teaching hospital.

Research Limitations – Our time series ends in 2010 just as health care reform was implemented. We also rely on a single measure of system centralization.

Research Implications – Systems that appear to be able to centrally coordinate their services are those that operate in local or regional markets. Larger systems that span several states are likely to decentralize or fragment.

Practical Implications – System fragmentation may thwart policy aims pursued in health care reform. The potential of Accountable Care Organizations rests on their ability to coordinate multiple providers via centralized governance. Hospitals systems are likely to be central players in many ACOs, but may lack the necessary coherence to effectively play this governance role.

Originality/Value – Not all hospital systems act in a systemic manner. Those systems that are centralized (and presumably capable of acting in concerted fashion) are in the minority and have declined in prevalence over most of the past decade.

The general quality of milk supplied by the cows will also affect the question, and in this connection it may be noted that Mr. Lehmann stated to the Departmental Committee that Dutch cows do not produce a milk so rich in fat as these of Switzerland; an examination of the figures given tends to corroborate this view. Dutch milks appear to require concentration to a higher degree in order to provide as large a proportion of fat as Swiss or Norwegian made milk.

The chapter summarizes key literature, including emerging ideas, that is pertinent to the question of how organizations and their leadership deal with and are resilient through crises – highlighting what works in surviving unexpected crises. The chapter presents an illustration of organizational response; it concludes with an analysis of what is missing from the literature and recommends a path forward to expanding actionable knowledge in this area. Multiple, interdependent factors that foster resilience are identified including (1) being sensitive to possible threats – even seemingly small failures, (2) not relying on simple interpretations of events but rather seeking diversity to create a complete view of the environment, (3) leadership that embraces communication, transparency, and continuous learning, (4) valuing expertise and allowing expert staff to make decisions during a crisis, and (5) a cultural commitment to a resiliency mindset that accepts failures as opportunities to learn and improve. Emerging concepts that may foster resilience but require more research include managing paradox, emotional ambivalence and diversity. Additional areas for fruitful research include: the impact of short-term versus long-term, or successive, crises; external versus internal shocks and the framing of the source of shocks; how crisis affect the pace of innovation and change; the role of diversity in organizational responses to crises; and a set of methodological opportunities to leverage natural experiments or simulations in ways that allow for longitudinal data illuminating the full cycle of crises across organizations from anticipation, to response, to longer-term adaptation to the new normal.

It is an ill wind that blows nobody good, and the British public may be congratulated on the salutary, if rude, awakening which the gale raised in Chicago has given them. Peacefully slumbering, and content for years to accept as gospel truths the asseverations of all sorts and conditions of food‐fakers, both of home and foreign growth, the “Britisher” has suddenly received a shock from which it will take him a long time to recover. The abominable crime of milk‐adulteration—striking as it does at helpless infancy and at the vitality of the infirm and the weak; the “doctoring” of food products with a variety of pernicious drugs on the pleas of “preservation” and of meeting “public wants,” but in reality done for the sake of sordid gain; the gigantic meat and butter frauds, whereby largely the agricultural interest of this country has been brought to its present pass; the faking of beer and the wholesale arsenical poisoning which was one of its direct consequences; the denaturing of other foods by abstraction, substitution, and sophistication—all these things have been regarded by the “man in the street” with a sort of languid interest; have, at most, called forth passing comment from the lay press, and cheap sneers about faddery and faddists from various ignorant scribblers; while a succession of lethargic and feeble administrations have shelved the reports of their own Committees and Commissions, and, except under rare and abnormal pressure, have been content to adopt a policy of laissez faire.

The danger attending the use of the insufficiently purified waters derived from the Thames and Lea should, we think, be constantly pressed upon the attention of the Legislature and of the public. We regard it as a duty to endeavour to prevent the continued neglect of the warnings which have been put forward from time to time by those who have made a careful and unbiassed study of the subject, and which have recently been again uttered and emphasised by SIR A. BINNIE, the late Engineer of the London County Council. In the public interest it is greatly to be regretted that the system of analytical control, which was maintained by certain London Borough Councils with regard to the water supplied within the areas under their jurisdiction, has been discontinued. The local checks referred to were of the greatest value to the inhabitants of the districts concerned by affording timely warning when water of dangerous character was being supplied, thus enabling some protective measures to be taken. They also served the useful purposes of keeping public attention fixed upon the matter.

While uncertainty has always been a feature of the healthcare environment, its pace and scope are rapidly increasing, fueled by myriad factors such as technological advancements, the threat and frequency of disruptive events, global economic developments, and increasing complexity. Contemporary healthcare organizations thus persistently face what is known as “deep uncertainty,” which obscures their ability to predict outcomes of strategic action and decision-making, presenting them with novel challenges and threatening their survival. Persistent, deep uncertainty challenges us to revisit and reconsider how we think about uncertainty and the strategic actions needed by organizations to thrive under these circumstances. Simply put, how can healthcare organizations thrive in the face of deeply uncertain environments? We argue that healthcare organizations need to employ both adaptive and creative strategic approaches in order to effectively meet patients' needs and capture value in the long-term future. The chapter concludes by offering two ways organizations can build the dynamic capabilities needed to employ such approaches.

This paper aims to examine the capital budgeting practices used by firms in Barbados using contingency theory.

The study involves the use of a self-administered questionnaire sent to the individual responsible for capital budgeting decisions (either the accountant, financial controller or senior manager) in each of the firms selected. In total, 41 completed questionnaires are received; 12 follow-up interviews are conducted with respondents to indicate the reasons for use and non-use of capital budgeting practices.

Capital budgeting practices are not widely used by firms in Barbados. The payback method (PBM) is determined to be the preferred method of choice because of its simplicity, agility and cultural practices. Based on contingency theory, organisations in Barbados believe that the PBM is a better fit for them. Top management drives the capital budgeting process with crude and non-traditional methods for the acceptance of capital projects. While there are no statistically significant differences in the capital budgeting practices used in different sectors, professional accountants are more likely to use net present value and sensitivity analysis than non-professional accountants.

The sample is small, and consequently, findings may not be generalisable to the population.

This study makes a significant contribution to the body of literature in emerging countries such as Barbados on the usage of capital budgeting practices and factors that may influence their usage. It further contributes to policymakers, practitioners, organisations and stakeholders of organisations.

No milk to be sold from newly‐calved cows, nor until three days after the calf has been removed.

The chapter is a practise led example of how the inclusive pedagogical approach in action (IPAA) framework lives as evidence of inclusive pedagogy. In particular it draws on understandings of cross-curriculum design as an approach that supports teaching practises for all children. Some readers may be familiar with the language of curriculum differentiation. Commonalties may be seen in the approaches that advocate for curriculum differentiation and cross-curriculum design, however not a lot is gained by adding another language game or rule of curriculum talk which asserts the power of difference by applying the language of differentiation as the focus for inclusive pedagogical action. As the IPAA framework stresses, teachers must believe that they are qualified and capable of teaching all children. Teachers who are engaged in the IPAA in action continually develop creative new ways of working and their professional stance is one where they are willing to work with others (including all of their students) to continually enhance their professional learning through practise orientations. Hence, in this chapter, both the theoretical underpinnings of effective teaching associated with the cross-curriculum design are assumed to have a potential link to any one of the other curricular areas specified in this book. Cross-curriculum design inherently foregrounds inclusive pedagogical possibilities and a concern for knowing more about curriculum theorising and reimaging classroom practice for all students, that is engaging in generative and productive pedagogical work.

In a multicase qualitative study, inclusive school leaders attempted to move their schools from the excessive use of suspension; they employed positive behavioral intervention and support (PBIS) as an alternative they thought would be therapeutic rather than punitive. However, the PBIS system traded a disciplinary system of control for a medicalized system of restoring order. Unwanted behavior came to be defined as evidence of possible behavioral disability. Hence, the PBIS system exchanged one deficit identity of “disorderly” student for another of “disordered” student, subsuming other considerations of race, class, and gender identity. Following the study’s findings, this chapter proposes more liberatory practices for PBIS that interrupt dominant culture discourses of normal behavior and power, and hold promise for establishing justice, rather than simply reinstating order.

The duties of the Public Analyst necessarily bring him more or less into contact with the members of his local authority. His work, like that of the other chief officers, is dealt with by one or more Committees before the results as a whole are submitted to the Council. The actual part played by the Committee or Committees depends on the will of the Council, and is in no way laid down by law. One thing is quite clear, namely, that the jurisdiction of the Committee and of the Council only extends the proceedings prior, and subsequent to the analysis of the samples. The nature of the analyses, the scientific methods employed, and the opinions based on the analytical results are entirely in the hands of the Public Analyst himself. The authority may not agree with him, and may not follow his advice, but unless there is very strong reason for doubting his competence, it is their duty to avail themselves of his expert knowledge and experience, and he is obliged to place his services at their disposal in these directions however inadequately he may be paid.

This chapter focuses on military couples and factors that affect their experiences of work, stress, and health using a life course perspective. An introduction to the definition of military couples is provided followed by a brief review of previous research on marital quality and divorce among military couples. The core of the chapter describes the advantages of using a life course perspective to examine the military life course for couples, and two critical transitions of military life are more fully examined. Specifically, periodic relocation and deployment and their impacts on military couples are reviewed in detail. Future directions for research on military couples are provided, and the use of the Convoy Model of Social Relations as an integrative approach to examine military personnel and family members’ stress and health across the military life course is introduced.

In the fast pace of the 21^st century there is a demand for effective leaders capable of handling the internal and external changes occurring in our organizations. This paper seeks to inform the reader because change is natural; it is constant; it is inevitable. But, what constitutes effective leadership is the question? The main purpose of this paper is to offer 10 recommendations toward effective leadership that are outcomes of an eclectic leadership approach – Facilitative Social Change Leadership Theory (FSCL). The FSCL approach is a melding of Social Change Theory, Social Change Leadership Theory, and Transformational Leadership Theory as well as the work of Tichy and DeVanna.

While women remain the majority of caregivers, gender parity is reported among Millennials, people of color, and LGBTQ caregivers. Such dynamics of care dyads are rarely explored in relationship with caregiver selection, social support, or care outcomes, and without standardized measures we are uncertain whether this trend is associated with youth, demographic changes, or a societal shift. Utilizing the Caregiving in the US 2015 data set, this exploratory, quantitative study examines relationships between gender, primary condition, and two social designations around age (kinship generations and birth cohorts) to develop a preliminary categorization of informal caregivers in the United States by reviewing descriptives and correlations, then testing with multivariate regression. A model combining Millennial caregivers, same-generation dyads, and two primary conditions (mental illness and stroke) successfully predicts variance as to whether a dyad will comprise one woman caring for another woman, the most common dyad. Findings demonstrate the interconnectedness of caregiving generational models, suggesting that categorizing dyads from such variables is viable. This study deepens inquiry into intergenerational caregiving and makes a case for generationality and caregiving to be studied together.

Progress monitoring and data-based intervention are unique special education developments stemming from efforts to find an effective alternative to diagnostic/prescriptive instruction. Springing from research on Curriculum-based Measurement (CBM) in the late 1970s and early 1980s at the Minnesota Institute for Research on Learning Disabilities, the approach has generated a large body of empirical research and development. While the original work demonstrated that teachers could be more effective using progress monitoring in data-based intervention, most research and development activity has focused on development and extensions of the CBM model with less attention to data-based intervention. While research on progress monitoring has occurred at a high rate, widespread implementation of progress monitoring has been spurred by both federal funding and commercial development. As might be expected, all of this activity has resulted in a large set of successes and disappointments that are described here. For better or worse, as progress monitoring and data-based intervention have been incorporated into Response to Intervention (RTI) models it seems likely that the future of progress monitoring and data-based intervention is tied to the future of RTI. The question is whether this linking will result in adding to the set of successes or to that of disappointments for this unique special education innovation.

Before 2011, student performance rates in college algebra and trigonometry at North Carolina A&T State University (NCA&TSU) were consistently below 50%. To remedy this situation, the Mathematics Department implemented the math emporium model (MEM) instructional method. The underlying principle behind MEM is that students learn math by doing math (Twigg, 2011). The MEM requires students to work on math problems and spend more time on material that they do not understand while allowing them to spend less time on material that they do understand. Also, students receive immediate feedback on problems from teaching assistants as they work through their online assignments. After implementing the MEM, student pass rates improved for both the MEM and traditional sections. Data to date also show that female students outperform male students in both instructional models. Further study is needed to determine the factors that have caused improvement in pass rates in addition to the implementation of the MEM. Some important lessons learned by the NCA&TSU math faculty from implementing the MEM into the college algebra and trigonometry courses are that successful implementation requires a long-term commitment, internal and external collaborations, and the collective ability to determine what works for the local setting.

The purpose of this study is to scrutinize the connection between creativity and innovation in the context of public healthcare. This is achieved by applying the theoretical concept of employee-driven innovation (EDI) to explore employees’ perceptions of their creative engagement in innovation processes, as well as to capture the managerial implications of setting up such processes in the sector.

A critical discourse analysis (CDA) is applied as a methodological lens to capture the interaction between the macro-level production and meso-level distribution of innovation discourse (top-down), and the micro-level perception of, and response to, the same (bottom-up). This study is based on a qualitative approach and is set in the public healthcare system of the Autonomous Province of Trento, Northeast Italy. In total, 26 semi-structured interviews were conducted with 22 healthcare professionals. For triangulation purposes, observation and document analysis were also performed.

The findings of this study reveal that tensions are present between the macro-level discourses and the meso-level strategies around innovation, and the micro-level perceptions of employees’ creative engagement in innovation processes. Healthcare professionals’ creative efforts are not easily recognized and supported by top management, which in turn does not receive a framework of reference in policies acknowledging the importance of human skills and creativity in innovation processes.

That this is a single case study implies a limitation on the generalizability of its results, but the results may nevertheless be transferable to similar empirical contexts. Therefore, a multiple case study design would be preferable in future studies in order to study EDI strategies and policies across various types of organizations in the public sector. Moreover, apart from CDA, other theoretical and methodological lenses can be applied to investigate the interaction between top-down organizing and bottom-up responses to innovation.

This study contributes to the EDI literature by providing a more integrative understanding of EDI in the public sector, demonstrating the importance of scrutinizing the interactions between employees and top-level management.

The inaugural meeting of the newly established National Party was held in the Queen's Hall, Langham Place, on Thursday, October 25th, under the presidency of Admiral Lord Beresford. There was a large and distinguished audience numbering about 3,000 persons, among those on the platform being Lord Montagu of Beaulieu, Brigadier‐General Page Croft, M.P., Mr. Havelock Wilson, Miss Constance Williams, the Hon. G. J. Jenkins (all of whom addressed the meeting), Earl Bathurst, Sir C. Allom, Major Alan Burgoyne, M.P., Colonel Cassal, Mr. G. K. Chesterton, Sir R. Cooper, M.P., Capt. Viscount Duncannon, M.P., Sir W. Earnshaw Cooper, Mr. H. A. Gwynne, Mr. Rowland Hunt, M.P., Lieut.‐Col. Lord Leconfield, Lord Leith of Fyvie, Admiral Sir H. Markham, The Earl of Northesk, Colonel R. H. Rawson, M.P., Lord Edward St. Maur, Admiral Sir Edward Seymour, Lord Stafford and others.

Corrosion has been defined as the destruction of metal by chemical or electrochemical reaction with its environment. Methods of corrosion control become more and more important as we are increasingly concerned about conserving our natural resources. For effective control of corrosion, we must have a thorough understanding of its nature and methods of measurements. Little correlation exist between laboratory tests and field performance. Atmospheric exposure tests are required to determine the relative aggressiveness of the environment to a variety of materials that might be selected for use. The development of data for this purpose makes possible a suitable selection of materials. Atmospheric small scale tests can often be made the basis of positive statement about the durability of metals, alloys, metal couples and painted metals on large structures and it needs very careful planning and preparation.

This report is taken from the recently published 1984 Annual Report of the International Tin Research Council, Fraser Road, Greenford Middx

A Symposium on preservation of mobilisation requirements was held in late October at the United States Naval Civil Engineering Research and Evaluation Laboratory, Port Hueneme, California. The question was very fully discussed and abstracts of some of the more important lectures, which will interest our readers, are given below.

THE METHODS available for the application of chromium coatings are listed in Table 2. Until recently most chromium coatings have been applied either by electrodeposition or chemical vapour deposition. Vacuum and powder‐coating techniques are breaking through in strip‐coating, and electrodeposition has also been investigated extensively since steel, having a thin ‘flash‐coating’ of chromium, can compete successfully with tin‐plate.

This study aims to explore the relationship between transformational leadership and organizational commitment in multinational companies (MNCs) in Morocco.

The study used a sample size of 256 employees to attain results regarding a relationship between transformational leadership and organizational commitment. Proposed hypotheses are tested through regression analysis.

Findings show a relationship between transformational leadership and organizational commitment. Organisations use different leadership styles and thus act differently. However, tranformational leadership shows its importance in leading organisations who aim to be constantly committed.

To the authors’ knowledge, this is the first research in North Africa that investigates the level of transformational leadership and organizational commitment in MNCs.

This paper sets out to report on a study of the Roundtable on Sustainable Palm Oil (RSPO) as an instance of “partnered governance” oriented to advance sustainable development in a supply chain. After briefly discussing the conceptualization of partnered governance, its social organizational features, and its drivers, the paper aims to outline the history and structure of RSPO and then to assess the effectiveness, efficiency and level of legitimation of this innovative governance structure. The paper points out several of the limitations as well as potentialities of partner governance arrangements such as that of RSPO.

The paper shows through a focused multi‐method case study how the RSPO developed as consumer‐oriented businesses partnered with civil society organizations and palm oil producers to address what was seen as a long‐term threat to rain forests, on the one hand, and to financial interests, on the other.

In the case of deforestation caused by oil palm expansion, national government intervention was absent and international regulation could not be mobilized. While the RSPO's system of partnered governance may have many shortcomings, the paper stresses that there are few real alternatives that have been as successful in addressing this type of sustainability issue. A major structural problem with such partnerships for sustainability is that their emergence and development typically depend on powerful players.

The originality/value of the paper lies in its identification of several of the strengths and weaknesses of partnered governance based on a focused case study, and suggests ways in which partnered governance can be developed and optimized in addressing sustainability issues.

Last month we published abstracts and summaries of some of the papers presented at the Congress, which was held at the Imperial College of Science and Technology from April 10–15 under the auspices of the International Union of Pure and Applied Chemistry. In this issue we publish further abstracts and summaries together with illustrations of many of the corrosionists attending and photographs of some of the many visits which were arranged to works and laboratories. The Congress attracted over 800 delegates.

In the second part of this report the action of nitrogen peroxide on flour is discussed at some length in an account of a series of researches that have been carried out by DR. MONIER‐WILLIAMS. His conclusions may be briefly stated as follows. The maximum bleaching effect is obtained when each kilogram of flour is treated with from 30 to 100 cubic centimetres of nitrogen peroxide. The bleaching effect becomes more pronounced after keeping for several days. The amount of nitrous acid or nitrites that are present in bleached flour corresponds to about 30 per cent. of the total nitrogen absorbed, the proportion of nitrites present remaining nearly constant after the lapse of several days in the more slightly bleached samples. After the lapse of a short time it is still possible to extract about 60 per cent. of the nitrogen absorbed by the flour by means of cold water, but after several days the nitrogen that can be extracted by this means decreases. This may perhaps be attributed to the “absorption” of nitrous acid by the glutenin and gliadin. In highly bleached flour (300 cubic centimetres of nitrogen peroxide per kilogram of flour) a considerable increase in the amounts of soluble proteins and soluble carbohydrates takes place. In highly bleached flour, after some time, about 6 or 7 per cent. of the nitrogen introduced as nitrogen by the nitrogen peroxide is absorbed by the oil, which acquires the characteristics of an oxidised oil. No evidence is forthcoming as to the formation of diazo compounds nor the production of free nitrogen. Bleaching was found to exercise an inhibitory action on the salivary digestion of flour.

This chapter aims to discuss methods for promoting student engagement to counteract declining academic motivation and achievement in the contemporary setting.

In this chapter, two studies are presented that describe ways to promote student engagement in and out of the classroom. The in-class study was conducted with psychology students at the University of Nebraska at Kearney (UNK). The Student Course Engagement Questionnaire (SCEQ) developed by Handelsman, Briggs, Sullivan, and Towler (2005) was used to measure student engagement. Study 2 examined the extent to which four high-impact educational practices promoted student engagement. Undergraduate UNK students who had participated in undergraduate research, learning communities, service learning, or internships were surveyed.

The results of the first study indicated that instructors can promote engagement by how the structure of the classroom (discussion classes), individuation (knowing student names and keeping class sizes small), and teacher support in the form of being responsive to student questions, encouraging students to seek assistance, and assigning effective aids to learning. The second study indicated that undergraduate research and internships were more engaging than service learning or learning communities.

These results suggest practical methods for meeting a variety of student needs, including their need for relatedness — by encouraging them to seek assistance and knowing their names, competence — by assigning effective learning aids and autonomy — by encouraging intrinsically motivating activities.

The Milk and Dairies Bill introduced by Mr. SAMUEL aims at securing better inspection of dairies, including all premises in which milk is obtained, stored, or sold, such as cowsheds, milk depots, and milk shops. It also aims at the tracing of impure milk and the prevention of its infection, as well as the elimination of cows yielding tuberculous milk.

Change in ownership among U.S. community hospitals has been frequent and, not surprisingly, remains an important issue for both researchers and public policy makers. In the past, investor-owned hospitals were long suspected of pursuing financial over other goals, culminating in several reviews that found few differences between for-profit and nonprofit forms (Gray, 1986; Sloan, 2000; Sloan, Picone, Taylor, & Chou, 2001). Nevertheless, continuing to the present day, several states prohibit investor-ownership of community hospitals. Conversions to investor-ownership are only one of six types of ownership change, however, with relatively less attention paid to the other types (e.g., for-profit to nonprofit, public to nonprofit). This study has two parts. We first review the literature on the various types of ownership conversion among community hospitals. This review includes the rate at which conversions occur over time, the relative frequency in conversions between specific ownership categories and the observed effects of conversion on hospital operations (e.g., strategic direction and decision-making processes) and performance (e.g., access, quality, and cost). Overall, we find that the impact of ownership conversion on the different measures is mixed, with slightly greater evidence for positive effects on hospital efficiency. As one explanation for these findings, we suggest that the impact of ownership conversion on hospital performance may be mediated by changes in the hospital's strategic content and process. Such a hypothesis has not been proposed or examined in the literature. To address this gap, we next study the role of strategic reorientation following hospital conversion in a field study. We conceptualize ownership conversion within a strategic adaptation framework, and then analyze the changes in strategy content and process across sixteen hospitals that have undergone ownership conversions from nonprofit to for-profit, public to for-profit, public to nonprofit, and for-profit to nonprofit. The field study findings delineate the strategic paths and processes implemented by new owners post-conversion. We find remarkable similarity in the content of strategies undertaken but differences in the process of strategic decision making associated with different types of ownership changes. We also find three main performance effects: hospitals change ownership for financial reasons, experience increases in revenues and capital investment post-conversion, and pursue labor force reductions post-conversion. Membership in a multi-hospital system, however, may be a major determinant of both strategy content and decision-making process that is confounded with ownership change. That is, ownership conversion may mask the impact of system membership on a hospital's strategic actions. These findings may explain the pattern of performance effects observed in the literature on ownership conversions.

The purpose of this chapter is to encourage investigation of management accounting (MA) service quality via comparisons of perceptions by service users and providers. Such comparisons are important in order to satisfy the needs of service users, assure good communications, justify the costs of MA, promote improved decision-making, and help improve the organizational standing of MA. We review literature from accounting, service marketing, and information systems, a common information service with similarities to accounting, to argue the case for conducting research on MA service quality.

The findings from our literature review show that research on service quality is seemingly important and abundant in many areas, but not concerning accounting. In essence, we don't know what perceptual differences exist between management accountants and their customers, why these differences might exist, or how organizations might identify and narrow identified gaps.

This chapter is among the first to call for research into perceived differences in MA service quality between users and providers. We argue for investigating sources of differences based on prior research in internal marketing and information systems. We offer a conceptual model that might be used as a basis in future investigations.

The present study is concerned with assessing the factors which affect principals' roles as change facilitators in the area of curricular innovation. It is designed to identify the prevailing modes of principals' change facilitator leadership styles in curricular related activities and to estimate the relative predictive ability of policy, strategy (i.e. values), organizational and background factors in explaining the variance of these leadership styles. A random sample of 69 principals from the school district of one of the largest cities in Israel participated in the study. Three mutually exclusive modes of principals' change facilitator leadership styles — Responder, Manager and Initiator — emerged from the analysis. The totality of the factors in the research model explained 20, 31 and 48 percent of the variance respectively in the three styles. Results indicate that background and organizational factors contribute relatively more in explaining the variance in these modes than policy and strategy factors.

While investment decisions may be financial decisions, there is a growing recognition that they are also often non-financially based decisions. The purpose of this study is to report findings focused on the project selection stage of capital budgeting, which has the objectives of exploring for: the relative degree of emphasis decision makers attach to a financial and non-financial orientation in capital budgeting; and the role, if any, that two agency theory variables have on the relative degree of emphasis: a personal incentive for project go-ahead and monitoring of project outcomes through a post-audit.

Discrete choice experiments (DCEs) are used and framed in a between-subjects 2 (personal incentive) × 2 (monitoring) design. DCEs are well-suited to research questions which examine some tension between competing alternatives. For example, trade-offs involving the relative degree of emphasis decision makers attach to a financial and non-financial orientation in capital budgeting.

In the absence of a personal incentive and monitoring, decision makers attach a significant degree of emphasis to cash inflows and cash outflows, both financial factors, and one strategic non-financial factor being improvement in the position of the firm vis-à-vis competitors in capital budgeting. However, when decision makers receive a personal incentive from project go-ahead, they attach a lower degree of emphasis to cash outflows. Alternatively, when there is monitoring through a post-audit and a personal incentive, decision makers attach a higher degree of emphasis to cash outflows.

Decision makers attach a significant degree of emphasis to only a relatively narrow band of attributes in making a capital budgeting decision, which is true in both the absence of and in the presence of the agency conditions. There is also little support for the view that there is any higher degree of emphasis attached to a financial orientation vis-à-vis a non-financial orientation. A particularly important finding relates to the overarching goal of monitoring through a post-audit. One view is that it should foster more accurate forecasting by making forecasters aware that their efforts will be reviewed. However, the findings of this study appear to be more supportive of a view that post-audits might lead agents to become more conservative or even shy away from projects.

The study makes contributions to the growing field of research which has the objective of exploring for the relative degree of emphasis decision makers attach to a financial and non-financial orientation in capital budgeting. In particular, it extends the prior research through its investigation of the role that two agency theory variables play in the relative degree of emphasis decision makers attach to a financial and non-financial orientation: a personal incentive for project go-ahead and monitoring of project outcomes through a post-audit.

The divinity involved in the outcome of any materialistic pursuit, must essentially consist of the human beings who have been progressively involved in it. The products, of course, are of critical importance but, again in the last analysis, their form and quality are wholly dependent on people. While all human beings and races are of honourable estate, some are indisputably better equipped to create wealth, just as others are better equipped to create great works of art‐painting, writing and the making of music. So far as proof of the former ability is concerned, we need look no further than Germany or Japan. Crippled after World War 2 they were, in hardly any time at all, out in front of those nations untouched by the conflict, to say nothing of the successful commercial fight they wage against the victors. Why should this be?

WE wish for our readers a Good New Year. Whether it would be appropriate to wish readers a Happy New Year at this stage will depend upon many factors. Even before these words appear in type we may be involved in the more intense struggle for the very existence of our country which everyone seems to think must come sooner or later. The ultimate outcome of that we do not doubt, but while it continues we shall need all the strength, spiritual, mental and physical, that we possess. Nevertheless, it will be a good new year if we remain sensitive to all the needs and opportunities that surround us.