There is a growing need for integrative concepts that can assist in organizing and making information responsive to the data demands of individuals in the contemporary industrial…
Abstract
There is a growing need for integrative concepts that can assist in organizing and making information responsive to the data demands of individuals in the contemporary industrial setting. Recent investigations and technological advances offer encouragement that this requirement can be met. One such response may well embrace both cybernetics and systems rationale. The essential tool that will be used in the translation of this approach to practical communicative and control techniques is the electronic computer.
The recent outbreak of severe epidemic illness at Brighton and Hove with the accompaniment of widespread anxiety, suffering and death, as well as great financial loss, both public…
Abstract
The recent outbreak of severe epidemic illness at Brighton and Hove with the accompaniment of widespread anxiety, suffering and death, as well as great financial loss, both public and private, draws attention of the most unfavourable kind to what appears to be grave deficiency in the supervision and control of the milk supply of one of the most important towns on the south coast.
Richard Mattessich and Hans‐Ulrich Küpper
After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important…
Abstract
After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.
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This chapter examines the rise and fall of the Commission on the Future of Worker-Management Relations (Dunlop Commission) in the early 1990s. It uses the events surrounding the…
Abstract
This chapter examines the rise and fall of the Commission on the Future of Worker-Management Relations (Dunlop Commission) in the early 1990s. It uses the events surrounding the Commission to provide an insight into the dynamics of the struggle over federal labor law reform. The inability of the Dunlop Commission to get labor and management representatives to agree on proposals for labor law reform demonstrated, yet again, that employer opposition is the greatest obstacle to the protection of organizing rights and modernization of labor law. For the nation's major management associations, labor law reform is a life and death issue, and nothing is more important to them than defeating revisions to the National Labor Relations Act (NLRA) intended to strengthen organizing rights. The failure of labor law reform in the 1990s also demonstrated that the labor movement would never win reform by means of an “inside the beltway” legislative campaign – designed to push reform through the US Senate – because the principal employer organizations would always exercise more influence in Congress. Instead, unions must engage with public opinion, and convince union and nonunion members about the importance of reform. Thus far, however, they lack an effective language with which to do this.
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B.L. Luk, K.P. Liu, A.A. Collie, D.S. Cooke and S. Chen
Aims to report on the various types of tele‐operated mobile service robots for remote inspection and maintenance, especially in the field of nuclear industry.
Abstract
Purpose
Aims to report on the various types of tele‐operated mobile service robots for remote inspection and maintenance, especially in the field of nuclear industry.
Design/methodology/approach
Describes nuclear electric robot operator (NERO), Sizewell A duct inspection equipment (SADIE), Robug‐IIs (all leg‐based) and Roboslave (wheel‐based).
Findings
That these robots can handle a significant portion of inspection and maintenance tasks in a typical nuclear plant, though, given that they are primarily tailor‐made, they are still too expensive for ordinary industries.
Originality/value
As the interests of health and safety and paramount, this study sees the use of such robots expanding and diversifying, irrespective of cost.
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The purpose of this study is to examine the applicability of the technology acceptance model (TAM) in libraries considering the advanced technologies and users’ behaviour.
Abstract
Purpose
The purpose of this study is to examine the applicability of the technology acceptance model (TAM) in libraries considering the advanced technologies and users’ behaviour.
Design/methodology/approach
The research uses a critical reflective approach to review and synthesize a body of recent academic literature on the use of TAM in libraries. The review included assessing TAM’s historical evolution, its limitations and how it could be improved.
Findings
The findings indicated that, although TAM can be viewed as an appropriate theoretical model to explain the users’ intention towards technology acceptance, it is limited in explaining both the users’ attitude towards advanced technology and their behaviour in advanced library settings.
Research limitations/implications
To enhance the practicality of TAM in libraries, several recommendations for strategic advancements have been proposed such as contextualizing TAM to libraries, exploring AI-driven adoption, integrating library-specific constructs, understanding cultural differences and using holistic research approaches.
Originality/value
The findings contribute to a deeper understanding of technology adoption in libraries and to the future possibilities of TAM.
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Focuses on the situation regarding library crime and security as itappears today in the UK. Discusses common forms of library abuse such asbook theft, non‐return of items, theft…
Abstract
Focuses on the situation regarding library crime and security as it appears today in the UK. Discusses common forms of library abuse such as book theft, non‐return of items, theft of property, staff/user abuse and vandalism. Examines recent surveys focusing on library crime and looks at methods of reducing various types of abuse. Concludes that book theft is extensive, as is non‐return of items. Theft of property has been widely reported and external vandalism and book mutilation are also common. However, library counting practices are poor and loss has not been properly defined. Recommends that inventories be improved and loss determined precisely in order to improve the accuracy of statistics collected, making for better evidence on theft; tough legal deterrents be implemented and that authorities should also develop their own definite security policies.