This paper covers a brief history of the Internet in Southern Africa. It covers the period from about 1985 when university efforts were first formalised, the effect of the FRD…
Abstract
This paper covers a brief history of the Internet in Southern Africa. It covers the period from about 1985 when university efforts were first formalised, the effect of the FRD taking a positive interest in 1987, the efforts in establishing the international gateway in 1989, the first TCP/IP link in 1991 and links into Africa from UNINET. It then goes on to review the present situation, where there are four Internet service providers, direct links to a number of African countries and severe growing pains. Some of the problems of the present situation are highlighted as well as stumbling blocks that are inhibiting expansion. The paper closes with a vision of what might be achieved and the benefits that would arise therefrom.
Mike Perkins, Anna Grey and Helge Remmers
The balanced scorecard (BSC), first created by Kaplan and Norton in 1992, has been developed over the last 20 years, resulting in numerous iterations. There is currently no agreed…
Abstract
Purpose
The balanced scorecard (BSC), first created by Kaplan and Norton in 1992, has been developed over the last 20 years, resulting in numerous iterations. There is currently no agreed taxonomy for these iterations, making comparison of research findings difficult. The purpose of this paper is to propose a framework for describing the different iterations.
Design/methodology/approach
In order to assist in understanding the numerous changes, the concept of revision control was introduced. A full review of the literature describing new iterations of the BSC was undertaken and these iterations were classified as minor developments or major generational evolution.
Findings
Eight subsets of the Balanced Score card are proposed, grouped into three generations; the first being the initial generation of score card, the second generation including strategy maps, and the final generation which includes destination statements.
Practical implications
It is planned that this simple classification will prove useful to practitioners, for describing which generation of the scorecard they propose to implement, and for academics to describe more precisely the scorecard that they are analysing.
Originality/value
This paper is the first to provide a taxonomy for the different versions of the BSC, through a process of identifying and labelling the major and minor changes that have occurred. This allows a more nuanced analysis of the BSC as a tool for managing performance and adding precision to any critique, in that it is clear which version has been used.
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Uninterruptible Power Supply (UPS) systems are typically designed to provide power to computers for five to thirty minutes after all utility company power has failed. In addition…
Abstract
Uninterruptible Power Supply (UPS) systems are typically designed to provide power to computers for five to thirty minutes after all utility company power has failed. In addition to providing blackout and brownout protection, many UPS systems also protect against spikes, surges, sags, and noise, and some also offer many of the features found in power distribution units (PDUs). The major components or subsystems of a typical UPS system are detailed, and a sample bid specification is appended. Three sidebars discuss UPSs and air conditioning, the maintenance bypass switch (MBS), and literature for further reading.
Bligh Grant, Roberta Ryan and Alex Lawrie
We utilise the problem of dirty hands to consider the ethical dimensions of commissions of inquiry, particularly commissions of inquiry conducted for the purposes of public…
Abstract
We utilise the problem of dirty hands to consider the ethical dimensions of commissions of inquiry, particularly commissions of inquiry conducted for the purposes of public policy. The Independent Local Government Review Panel (ILGRP) in NSW is used as an example for the purposes of discussion. Four questions endemic to considerations of dirty hands are derived from Coady (2014). The framework affords various insights into the ethical terrain of this particular inquiry and those undertaken for the purposes of public policy more generally. We argue that commissions of this type and the ILGRP in particular cannot be labelled examples of dirty hands and that the concept of determinatio from the work of St Thomas Aquinas sheds light as to the nature of moral claims around commissions. We also argue that a fruitful analysis is afforded by Wallis’ (2013) analytic framework of the ‘logic of fateful choices faced by the leaders of commissions of inquiry’. Nevertheless, confusion surrounding the nature and types of inquiries is partially responsible for accusations of their ethical incoherence.
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Alan Reinstein, Eileen Z. Taylor and Cathleen L. Miller
Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its…
Abstract
Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its longevity and the richness and variety of its stories. The authors show how Judaism interprets and applies materiality in many contexts. For each, the authors provide guidance on how auditors might apply these lessons to improve their materiality judgments. The authors examine five areas where Judaic examples can inform modern auditing including: (1) considering both quantitative and qualitative measures; (2) recognizing that small quantitative changes can lead to material qualitative effects; (3) understanding that ignoring small issues can become a slippery slope; (4) considering the importance of financial statement users’ needs in developing materiality criteria; and (5) prioritizing substance over form. In all examples, context is a critical factor to consider when applying materiality. These results should be of interest to auditors, financial statement users and others.
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Helen Smart, Mike Titterton and Colin Clark
In this paper, findings from a detailed literature review (which was commissioned in March 2002 by Queen Margaret University College, UK) on Gypsy/Travellers’ health are presented…
Abstract
In this paper, findings from a detailed literature review (which was commissioned in March 2002 by Queen Margaret University College, UK) on Gypsy/Travellers’ health are presented as well as suggestions on where “gaps” exist in related empirical research. The review found that much of the existing research is out of date and found few thorough empirical studies of the health of Gypsy/Traveller communities in Scotland. The authors found that a predominant focus within the literature concerns health beliefs and cultural practices, with far less discussion about the material problems of poverty and social exclusion which affect Traveller communities. Emphasis is given in this paper to problems of access, health inequalities and wider concerns with social inclusion/exclusion. The authors identify the main challenges for health promotion among Gypsy/Traveller families in Scotland and argue that a key route to tackling social exclusion may lie in adopting a community development approach.
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School sex education has the potential to evoke a range of personal and political reactions. While it is usually agreed that sexuality should be ‘done’ in school, few agree on the…
Abstract
School sex education has the potential to evoke a range of personal and political reactions. While it is usually agreed that sexuality should be ‘done’ in school, few agree on the best way of ‘doing’ it. This article provides a personal account of the development of sex education at Shepparton South Technical School, Victoria, Australia from 1973‐1985. It is supported by interviews with the people involved in those events and archival materials, including media reports. It also documents the efforts of extreme right activists to discredit and stop programmes, and the State Liberal government’s attempt to formulate a policy on sex education. First I provide a general background to technical schools in Victoria in the 1970s followed by a discussion of Shepparton South Technical School specifically. I then discuss the development of the sex education (social biology) programme, the pivotal role of the Social Biology resource Centre, and the networks involved. I also describe the attacks on the programme in the late 1970s, and their origins and impact. I conclude with a discussion of the outcomes of this intense public scrutiny, and the demise of social biology and the secondary technical schools, the ‘techs’ in the 1980s.
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Now formed for almost two years, the Brazilian Printed Circuit Association, ABRACI (Associação Brasileira de Circuitos Impressos), held on 17–18 September 1987 at Curitiba its…
Abstract
Now formed for almost two years, the Brazilian Printed Circuit Association, ABRACI (Associação Brasileira de Circuitos Impressos), held on 17–18 September 1987 at Curitiba its first seminar on printed circuit technology. The association, with 150 members, is going from strength to strength and the 1987 Seminar was attended by 250 persons from several states. Participants included representatives from well known international companies (Du Pont, Degussa, IBM, Unisys, etc.), Government, Universities and local companies. The programme of 16 papers was divided into four sessions: Market, Quality, Manufacturing and SMT. The two‐day event proved too short for the enthusiasm of participants.
Changiz Valmohammadi and Azadeh Servati
The purpose of this study is twofold: first, to design and implement a performance management system using third‐generation Balanced Scorecard (BSC) and statistical methods in an…
Abstract
Purpose
The purpose of this study is twofold: first, to design and implement a performance management system using third‐generation Balanced Scorecard (BSC) and statistical methods in an Iranian black carbon producer (Company A) to achieve its main strategy and vision; and second, to compare and evaluate some strategic measures of the company against those of a leading company in this industry in Iran (Company B) and those of a Thai company (Company C) to identify any possible gaps, so that the management of Company A can move toward filling such gaps.
Design/methodology/approach
The strategic objectives of the company as well as the measures of each perspective of the BSC were determined. In addition to studying all related documents of the company and conducting interviews, two self‐administered questionnaires were designed and distributed amongst a total of 24 managers or experts in the company. Statistical methods were used to select strategic objectives and measures.
Findings
This paper illustrates how the use of a combined approach of statistical methods and BSC could help organisations to design and implement a sound performance measurement system. Also the result of the comparison with the two companies previously mentioned revealed that the case company is lagging in most of the measures, necessitating the execution of necessary initiatives on these measures to fill the existing gaps.
Practical implications
The paper establishes the basis for integrating and using statistical methods for selection of strategic objectives and measures of BSC and paving the way for implementation of a performance management system, particularly the third‐generation BSC.
Originality/value
This study integrates statistical methods and third‐generation BSC techniques to design and implement a performance measurement system in an Iranian black carbon production company.