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As manufacturers continue to increase their level of automation, the issue of how to allocate machinery costs to products becomes increasingly important to product profitability. If machine costs are allocated to products on a basis that is incongruent with the realities of machine use, then income and product profitability will be distorted. Adding complexity to the dilemma of identifying an appropriate method of allocating machine costs to products is the changing nature of machinery itself. Depreciation concepts were formulated in days when a machine typically automated a single operation on a product. Today’s collections of computer numerically controlled machines can perform a wide variety of operations on products. Different products utilize different machine capabilities which, depending on the function used, put greater or less wear and tear on the equipment. This paper presents a mini-case that requires management accountants to consider alternative machine cost allocation methods. The implementation of an activity-based method allows managers to better match machine cost consumption to products. Better matching of machine costs to products enables better strategic decisions about pricing, mix, customer retention, capacity utilization, and equipment acquisition.

The North West Business Management Working Group, with members from health and social care agencies, has been responsible for providing data that improves knowledge of the market and supports strategies and initiatives to match need to provision. This paper describes three projects making successful use of its services.

The purpose of the present study was to evaluate the effect of tert-Butylhydroquinone (TBHQ) on the quality characteristics of low-fat Kalari, a hard and dry cheese. The products treated with TBHQ were assessed for various oxidative stability and storage-quality parameters.

Low-fat Kalari was prepared and treated with different concentrations of TBHQ (0, 200, 300 ppm) and aerobically packaged within low-density polyethylene pouches and assessed for physicochemical, microbiological and sensory characteristics under refrigerated (4 ± 1°C) conditions.

TBHQ showed a significant (p < 0.05) effect on the lipid stability, as the treated products exhibited significantly (p < 0.05) lower TBARS (mg malonaldehyde/kg) values for the entire period of storage. pH showed a significant (p < 0.05) decreasing trend, whereas titratable acidity followed a significant (p < 0.05) increasing trend with storage period in control as well as treated products. No significant (p > 0.05) effect was observed on the microbiological characteristics of the products, as TBHQ-treated products showed comparable (p > 0.05) values for total plate count, psychrophillic count and yeast and mould count. Significantly (p < 0.05) higher scores were observed for various sensory parameters of the treated products.

TBHQ successfully improved the storage quality of low fat Kalari during refrigerated (4 ± 1°C) storage and may be commercially exploited as an antioxidant in Kalari and other cheese like products.

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology and methodology. This paper aims to offer new insights to PAT by critically examining its basic tenets.

The paper subjects the language of the Rochester School to a deconstruction that is a transformational reading. This uncovers rhetorical operations and unveils hidden associations with other texts and ideas.

A new interpretation of the Rochester School discourse is provided. To afford scientific credibility to deregulation within the accounting field, Watts and Zimmerman used supplements and missing links to enhance the authority of PAT. They placed supplements inside their texts to provide a misleading image of PAT. These supplements rest on von Hayek's long‐term shaping blueprint to defeat apostles of the welfare state. Yet, to set PAT apart from normative theories that Watts and Zimmerman claimed were contaminated by value judgments, they made no reference in their text to the tight links between the Rochester School and the libertarian project initiated by von Hayek.

Any reading of PAT cannot present the infinite play of meaning that is possible within a text. Deconstruction involves a commitment to on‐going, eternal questioning.

The paper provides evidence of the relation between PAT and the neoliberal (libertarian) project of von Hayek. PAT is viewed as part of the institutional infrastructure and ideological apparatus that legitimates the hegemony of markets.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Rinsing phosphated metals. Ferrous metals or Zn which have been phosphated are further protected by rinsing in a solution containing 1 to 40 oz. CrO3 per 100 gal. and sufficient NH3 to give a pH high enough to eliminate free chromic acid. After rinsing, the surface is dried and painted.—U.S. Pat. 2,634,225, American Chemical Paint Co.

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

The datafication of teaching and learning settings continues to be of broad interest to the learning sciences. In response, this study aims to explore a non-traditional learning setting, specifically two Golf Teaching and Research Programs, to investigate how athletes and coaches capture, analyze and use performance data to improve their practice. Athletic settings are well known for spurring the proliferation of personal data about performance across a range of contexts and ability levels. In these contexts, interest in athletes’ experiences with data has often been overshadowed by a focus on the technologies capturing the data and their capabilities.

This ethnographic research focuses on the data-rich experiences of golf coaches and students during two pedagogical encounters. Using Balka and Star’s (2015) concept of shadow bodies, this article explores how golfing bodies can become infused with data, creating partial representations of a lived experience that can be augmented and manipulated for pedagogical purposes, depending on the context and the individuals involved.

Interaction analysis helps the authors to examine the embodied and interactional nature of coach-golfer pedagogical encounters across two sites, a local Professional Golf Association golf course and a Swing Analysis Lab. The authors also split these encounters into two episodes to identify how coaches and golfers use partial representations of their bodies to analyze performance and interpret data.

This research suggests that as data-driven practices continue to engulf athletic settings, and teaching and learning settings broadly, emphasis needs to be placed on ensuring that athletes (learners) – from the most recreational to elite users – have an embodied understanding of their performance to improve their ability. Furthermore, this article raises questions about what data gets shared between instructors and athletes and how that data is used.

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.

Throughout human history and around the world, co-sleeping was the context for human evolutionary development. Currently, most of the world’s peoples continue to practice co-sleeping with infants, but there is increasing pressure on families in the West not to co-sleep. Research from anthropology, family studies, medicine, pediatrics, psychology, and public health is reviewed through the lens of a developmental theory to place co-sleeping within a developmental, theoretical context for understanding it. Viewing co-sleeping as a family choice and a normative, human developmental context changes how experts may provide advice and support to families choosing co-sleeping, especially in families making the transition to parenthood. During this transition, many decisions are made by parents “intuitively” (Ball, Hooker, & Kelly, 1999), making understanding the developmental consequences of some of those choices even more important. In Western culture, families are making “intuitive” decisions that research has shown to be beneficial, but families are not receiving complete messages about benefits and risks of co-sleeping. Co-sleeping can be an important choice for families as they make the life-changing transition to parenthood, if individualized messages about safe infant sleep practices (directed toward their individual family circumstances) are shared with them.