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Businesses of the late 1990s have available a wealth of data and information that managers use to measure the health of their business and to identify problems and opportunities. Unfortunately, current measures of business activity are static and do not capture the dynamic flows of business transactions as they occur. Warning signs of pending changes are frequently not seen until after the fact when the financial impact of these changes is reported. It is our proposal that business transactions and performance can and should be measured in a dynamic rather than static manner. Recent advances in computer and communications technology combined with powerful multimedia software enable the construction of algorithms and on‐screen instruments which can be used to put business transactions and performance into a dynamic visible form that is readily understood by users.

In order to remain competitive, businesses need to rely heavily on the productivity utilization of microcomputer technology. Microcomputer manufacturers have responded to this need with such a dazzling array of computers and optional equipment that it is becoming progressively more difficult to choose the most appropriate machine. Assists managers with the specification, selection and acquisition of microcomputers. The selection process includes profiling the user, and understanding key computer components and options including physical size, chip features and power, data bus pathways, memory, video, keyboard, mouse, price, acquisition sources, and vendor support services. Understanding what these items are, how they work, and how they work together enables managers to make informed choices relative to hardware acquisition.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

The purpose of this paper is to explore the educative experiences of Arthur Wesley Wheen – his socialisation and indoctrination within a devout family, on the one hand, and his elite classical schooling on the other hand. Such influences laid the seeds of internal conflict and were compounded at Teachers College, the Arts Faculty of the University of Sydney and at New College Oxford. It is argued that profound educative influences and the trauma of First World War shaped and redefined his life, work and personality as a scholar, cultural critic and translator. The impact of the curriculum and ethos of elite schooling on life interests is a major theme. Attempts will be made to discover from the vast mosaic of classical learning what eventually became inscribed on Wheen’s psyche.

In this paper the author uses a critical biographical and life-study approach in the broad parameters of historical research by a close examination of primary and secondary sources including a rich vein of correspondence and related unpublished writings; school, teachers college and university records, battalion and personal war records and published literature, frequently contemporary in nature. In design subtle iconographic and psychoanalytic nuances will be drawn from the raw material of history.

This research is intended to demonstrate how the traumatic requirements of a frontline soldier affected a profound disillusionment with imperial institutions. The study attempts to show how Wheen lost his religious convictions in the heat of total war and later became a passionate expatriate pacifist, social theorist and scholar. It is intended to reveal the complex layers of personal conviction. The author glances at the literary impact of AW Wheen’s translation of Erich Maria Remarque’s All Quiet on the Western Front and the Hollywood film version in terms of his contribution that has not been well recognised.

The paper demonstrates how educative experiences led to significant literary outcomes and how elite classical educative forces shaped style and scholarly endeavour. It draws from history, theology, education and cultural studies and synthesises them.

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

The most generally accessible and entertaining history of Britain remains Sellar and Yeatman's 1066 and all that which, notwithstanding the title, begins in 55 B.C. with the landing of Julius Caesar in Britain, and not with the assumption of the English throne in 1066 by William, the Conqueror (Sellar & Yeatman, 1930, ch. 1). But even though there are only two dates in the book, it is the later date which is, as they rightly say, “memorable.” This used to be part of a shorthand history of Britain which every schoolboy knew: the seaborne invasion of England, the death of Harold with an arrow in the eye at the Battle of Hastings, the addition of French to the mixture of Saxon, Norse and Latin that already made up the local language. When last summer I visited the French town of Bayeux so that I might at last view the tapestry about which I had read as a small boy, but in which the graphic evidence of Harold's demise is now the subject of some dispute, I discovered something my teachers had never told me. There in the record of the Tapestry is Harold swearing allegiance to William; so that when, two years later, Edward the Confessor died childless, William set sail to claim his inheritance. Or at any rate, that is what the French story is, based on existing Norman sources, of which the Bayeux Tapestry is an important component.

The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s.

The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the Australian home based on 18 sets of surviving household records identified as exemplars and supplemented by other sources which permit their contextualisation and interpretation.

The findings point to considerable variety in the accounting practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the middle and landed classes whose surviving household accounts were generally found to comprise one element of diverse and comprehensive personal record keeping systems. The findings indicate points of convergence and divergence in relation to the contemporary prescriptive literature and practice.

The paper reflects on the implications of the findings for the notion of the household as a unit of consumption as opposed to production, gender differences in accounting practice and financial responsibility, the relationship between changes in the life course and the commencement and cessation of household accounting, and the relationship between domestic accounting practice and social class.

MR. DENIS HOWELL, M.P., Minister for Libraries, who was to have told Conference how public libraries had progressed since the Act, had to withdraw and so we did not find out how the responsible minister felt about us.

The purpose of this paper is to describe the process and the personnel skills required for converting a non-MARC database file into a MARC file for uploading to both OCLC and a local catalog. It also examines the various decisions that need to be made when mapping from one file structure to another.

Applied–Database record conversion.

While MARCEDIT is a remarkably powerful tool for cataloging and database maintenance purposes, dealing with non-MARC records requires additional programming skills and tools for the successful completion of a file conversion project.

Discusses the importance of converting locally produced databases, especially those with bibliographic content, to national and international standards to significantly increase their discoverability.

Provides an overview of file conversion issues and considerations.