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This paper aims to highlight the growing role of strategic communication in cross-border M&A in helping companies meet market expectations and investor confidence.

Viewpoint.

When all of the elements about a corporation that can possibly be compiled and projected and understood by the financial community, then that company can expect to compete successfully in the capital markets.

Communicating the value of R&D programs and their short/term goals has not been extensively covered for the biotechnology sector.

Science discovering a divinely designed world is fundamentally different from science investigating a “dappled world” (Cartwright, 1999). The first world is written in elegant mathematics which describes the simple laws that rule them, the other world is too complex and messy – a “patchwork of laws” – for any unified treatment. While the first world is lighted by itself and principally transparent, the second world is much darker, so we need lanterns to have a look at it:The effort of the economist is to see, to picture the interplay of economic elements. The more clearly cut these elements appear in vision, the better; the more elements he can grasp and hold in mind at once, the better. The economic world is a misty region. The first explorers used unaided vision. Mathematics is the lantern by which what before was dimply visible now looms up in firm, bold outlines. The old phantasmagoria disappear. We see better. We see also further. (Fisher, 1925, p. 119)Today, these mathematical pictures are called models.

In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.

Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.

This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.

Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.

Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.

Capacity building in fragile and post‐conflict situations is specially challenging for policy makers in that it represents a situation that needs to be carefully managed. Understanding the dynamic link between capacity building and conflict requires understanding the nature and determinants of conflicts, their duration, intensity and the modalities for their cessation and post‐conflict reconstruction. This study attempted to do that from systemic or theoretical perspective. A major common theme that runs across the literature is that post‐conflict recovery and sustainable development and the associated capacity building exercise in Africa need to have the following four feature: (1) first a broad development planning framework with a fairly long‐time horizon and an overarching objective of poverty reduction; (2) second, social policy‐making in such countries is expected to be distinct from non‐conflict countries. This signals the need to articulate country specific policies and (3) third, intervention in such states requires a high volume of aid flows and (4) forth it need to be preceded by deeper understanding of African societies by donors. This study by outlining such basic issues from theoretical perspective resorted to an outline of three core areas of capacity building that are needed in post‐conflict and fragile states: capacity building to address immediate needs of post‐conflict states, capacity building to address the core economic and political causes of conflict, as well as, capacity building to address issues of finance and financial sector reconstruction. Each of these aspects is discussed in detail in the study. The study underscores the need to view and understand capacity building exercise as part and parcel of a broad developmental problem which requires broader developmental solutions.

The title of this review may be slightly misleading because Lannion is really a few kilometres from Finisterre, but it certainly seemed as if we were getting to the end of the world travelling there in a fierce equinoctial tempest, one of the worst for several years! Fortunately, the weather cleared up for the opening of the conference the following day and revealed the beauty of the Britanny landscape. Nevertheless, the remark must be made that Lannion was a peculiar choice for an International Conference in view of the fact that it is 500 km from the nearest international airport. A number of participants complained of the difficulty of communications and it is known that others abstained from participating purely because of the difficulties of reaching such an isolated spot. However, some 210 delegates arrived by all possible means. Let it nevertheless be said that the organisation was impeccable — one of the best conferences I have ever attended from that point of view. As just one example, Lannion is essentially a small, mediaeval market town that has outgrown its clothes by the advent of modern technology and the enterprises that surround it. The result is a severe lack of modern hostelries capable of lodging an influx of a couple of hundred or more persons. However, there are an adequate number a few kilometres away, in Perros‐Guirec, a small town situated over three picturesque coves on the Pink Granite Coast. The organisers had the forethought to ensure coaches were always available to shuttle the delegates between their hotels and the various events. They also engaged the services of a caterer to produce lunch and dinner each day, probably otherwise impossible if the delegates had to make their own arrangements.