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In the 1970s and early 1980s several studies recommended using a framework based on a 1977 Hulbert and Toy model for analyzing marketing variances. Proposes adaptation of the model to control the processes of sales planning and sales performance, not the performance of individuals as originally advocated ten to 15 years ago. Emphasizes process improvement, rather than people measurement, consistent with the current quality movement that so many firms have embraced. Implementation of the Hulbert and Toy model requires generation of a revised plan. By comparing the original plan, the revised plan, and actual results, management can identify where improvements in the planning processes may be achieved. The objective is to reduce variation between actual and planned sales. Suggests that reduced planning variances yield a higher quality plan and a more harmonious operation.

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

Seeks to define the scope of marketing asset accounting comparing this with current marketing/accountant structures and rationales. States that the bulk of the literature is concerned primarily with measuring and controlling market costs. Lists, itemizes and discusses costs within marketing, emphasizing that this is only a sample of works, but that it is large enough to ensure good examples. Posits that marketing assets are the most important creation within the sphere of this discussion, and gives in‐depth explanations of problems and importance of this. Discusses a case study of a furniture company and tabulates this for better understanding. Closes by itemizing the rest of the author's works in this themed issue and clarifies each one's importance in the market asset accounting field.

The newer conception of the library as a documentation centre involves the librarian in communication which in our time has become inseparably linked with reproduction. This is a field in which there have been technical advances, revolutionary in their potentialities but still largely unrealized owing partly to their novelty and partly to the absence of adequate synthesis. The American scene is strewn with a large number of excellent scientific aids to learning, ranging from microfilm to microprint and minicopy, from hand‐sorted McBee cards to elaborate I.B.M. punched cards combined with micro‐film, from offset lithography of the printed page to the brilliant achievement of the Science and Technology Project of the Library of Congress in their Technical Information Pilot, from the Rapid Selector to Ultrafax. To what extent are these inventions and devices being used in practice and how far are they modifying traditional methods of documentation?

On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.

After such an inspiring address by Sir Edward Boyle and the brilliant lecture by Lord Verulam I am really left rather breathless and I expect your capacity for taking any more is almost negligible.

This research aims to examine the effect of Tier-1 capital, risk management, and profitability on performance of Indonesia commercial banks.

The research population consisted of all commercial banks listed in the Indonesia Stock Exchange periods of 2010 to 2014 with a total of 42 companies. The statistical analysis for testing the hypothesis using structural equation modeling (SEM) covariance based using WarpPLS.

Research result shows that Tier-1 capital has a positive effect on capital on risk management; risk management has a positive effect on performance, but risk management does not have an effect to profitability; profitability has a positive effect on performance; and Tier-1 capital has a negative effect on profitability. On the other hand, profitability has a negative effect on Tier-1 capital and performance has a positive effect on Tier-1 capital, whereas Tier-1 capital does not have an effect on performance.

The originality of this research can be seen from the causal relationship between the effects of Tier-1 capital, risk management and profitability on performance of commercial banks in the context of stock performance among Indonesia commercial banks. In addition, previous research findings remain inconsistent between one another. By conducting this research, it is expected that more consistent research findings than the previous ones can be generated. Sluggish global economic conditions which result in declined bank performance are an interesting topic to investigate.