Search results

This paper aims to use the solvent–casting–evaporation method to prepare new bio-composites with thermoplastic poly(ether urethane) (TPU-polyether) as the polymer matrix and reinforced with natural chicken feather fibre (CFF).

To produce the bio-composites, 0 to 60 per cent·w/w of fibres in steps of 30 per cent·w/w were added to the polymer matrix. The uniformity of distribution of the keratin fibres in the polymer matrix was investigated via scanning electron microscopy, and the results suggested compatibility of the TPU-polyether matrix with the CFFs, thereby implying effective fibre–polymer interactions.

Addition of natural fibres to the polymer was found to decrease the mass loss of the composites at higher temperatures and decrease the glass transition temperature, as well as the storage and loss modulus, at lower temperatures, while increasing the remaining char ratio, storage modulus and loss modulus at higher temperatures.

The investigation confirmed that waste keratin CFF can improve the thermo-mechanical properties of composites, simply and cheaply, with potentially large environmental and economic benefits.

A pæan of joy and triumph which speaks for itself, and which is a very true indication of how the question of poisonous adulteration is viewed by certain sections of “the trade,” and by certain of the smaller and irresponsible trade organs, has appeared in print. It would seem that the thanks of “the trade” are due to the defendants in the case heard at the Liverpool Police Court for having obtained an official acknowledgment that the use of salicylic acid and of other preservatives, even in large amounts, in wines and suchlike articles, is not only allowable, but is really necessary for the proper keeping of the product. It must have been a charming change in the general proceedings at the Liverpool Court to listen to a “preservatives” case conducted before a magistrate who evidently realises that manufacturers, in these days, in order to make a “decent” profit, have to use the cheapest materials they can buy, and cannot afford to pick and choose; and that they have therefore “been compelled” to put preservatives into their articles so as to prevent their going bad. He was evidently not to be misled by the usual statement that such substances should not be used because they are injurious to health— as though that could be thought to have anything to do with the much more important fact that the public “really want” to have an article supplied to them which is cheap, and yet keeps well. Besides, many doctors and professors were brought forward to prove that they had never known a case of fatal poisoning due to the use of salicylic acid as a preservative. Unfortunately, it is only the big firms that can manage to bring forward such admirable and learned witnesses, and the smaller firms have to suffer persecution by faddists and others who attempt to obtain the public notice by pretending to be solicitous about the public health. Altogether the prosecution did not have a pleasant time, for the magistrate showed his appreciation of the evidence of one of the witnesses by humorously rallying him about his experiments with kittens, as though any‐one could presume to judge from experiments on brute beasts what would be the effect on human beings—the “lords of creation.” Everyone reading the evidence will be struck by the fact that the defendant stated that he had once tried to brew without preservatives, but with the only result that the entire lot “went bad.” All manufacturers of his own type will sympathise with him, since, of course, there is no practicable way of getting over this trouble except by the use of preservatives; although the above‐mentioned faddists are so unkind as to state that if everything is clean the article will keep. But this must surely be sheer theory, for it cannot be supposed that there can be any manufacturer of this class of article who would be foolish enough to think he could run his business at a profit, and yet go to all the expense of having the returned empties washed out before refilling, and of paying the heavy price asked for the best crude materials, when he has to compete with rival firms, who can use practically anything, and yet turn out an article equal in every way from a selling point of view, and one that will keep sufficiently, by the simple (and cheap) expedient of throwing theory on one side, and by pinning their faith to a preservative which has now received the approval of a magistrate. Manufacturers who use preservatives, whether they are makers of wines or are dairymen, and all similar tradesmen, should join together to protect their interests, for, as they must all admit, “the welfare of the trade” is the chief thing they have to consider, and any other interest must come second, if it is to come in at all. Now is the time for action, for the Commission appointed to inquire into the use of preservatives in foods has not yet given its decision, and there is still time for a properly‐conducted campaign, backed up by those “influential members of the trade” of whom we hear so much, and aided by such far‐reaching and brilliant magisterial decisions, to force these opinions prominently forward, in spite of the prejudice of the public; and to insure to the trades interested the unfettered use of preservatives,—which save “the trade” hundreds of thousands of pounds every year, by enabling the manufacturers to dispense with heavily‐priced apparatus, with extra workmen and with the use of expensive materials,—and which are urgently asked for by the public,—since we all prefer to have our foods drugged than to have them pure.

The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA).

Empirical papers which have directly researched SMA and prior review papers of the adoption and implementation of SMA or SMA techniques are reviewed. As well as assessing the extent of adoption of SMA and the reasons underlying an apparent low adoption rate, the role of accountants in adopting and implementing SMA is considered. Finally, the success or otherwise of SMA is discussed.

SMA or SMA techniques have not been adopted widely, nor is the term SMA widely understood or used. However, aspects of SMA have had an impact, influencing the thinking and language of business, and the way in which we undertake various business processes. These issues cut across the wider domain of management, and are not just the province of management accountants.

There is limited value in conducting future surveys of the adoption and implementation of SMA or SMA techniques. Rather, the focus should be on how SMA‐inspired techniques and processes diffuse into general practice within organizations.

Twenty‐five years after the term strategic management accounting was first introduced in the literature, this paper brings together disparate literature and provides a broad assessment of the “state‐of‐the‐art” of strategic management accounting to inform researchers and practitioners.

The purpose of this paper is to examine the relationship between psychopathy and its underlying traits and financial risk and time preferences.

The authors measure risk and time preferences using both the cumulative prospect theory and quasi-hyperbolic time discounting in a sample of business majors. The Psychopathic Personality Inventory – Revised test is then used to measure the global psychopathy and eight primary and two secondary traits of the sample of business majors. The measures of psychopathy are used as explanatory variables to model variation in subjects’ time and risk preferences.

The authors find that the overall score on the continuum of psychopathy is positively related to the linearity of the cumulative prospective utility function. A breakdown of psychopathy into its secondary and primary traits shows a more complex relation. For example, the secondary trait of self-centered impulsivity is statistically significant in models of financial risk preference determinants under the cumulative prospect theory. The authors find that the primary traits of self-centered impulsivity and stress immunity are related to a higher time preference discount rate under quasi-hyperbolic time preferences.

This paper adds to the literature on personality and financial decisions and highlights the importance of psychopathy in finance.

The deadhead subculture – centered around the band Grateful Dead – has been active for 50+ years. Despite its longevity, academic work is sparse compared to other music subcultures. Given its durability and resilience, this subculture offers an opportunity to explore subcultural development and maintenance. I employ a contemporary, symbolic interactionist approach to trace the development of deadhead subculture and subcultural identity. Although identity is a basic concept in subculture research, it is not well defined: I suggest that the co-creation and maintenance of subcultural identity can be seen as a dialectic between collective identity and symbolic interactionist conceptions of individual role-identity.

The purpose of this paper is to make an effort in identifying and exploring the factors which may affect the success of ERP implementation in Indian retail sector. This paper also analyses the between the factors and their impact on the successful implementation of ERP using the structured equation modeling (SEM) approach. “Organizational,” “Technological,” “People” and “Project Management” are the examined factors.

A theoretical model is created that explains the factors which may affect the success of ERP implementation. Hypotheses were also developed to evaluate the interrelationship between affecting factors and success of ERP implementation. Empirical data is collected through survey questionnaire from practitioner like project sponsors, project managers, implementation consultants and team members who are involved in ERP implementation in retail sector to test the theoretical model.

Using SEM, it is found that 62.7 percent of the variations of ERP implementation success can be explained with the help of the model suggested in the research study. The finding also confirms that there is significant positive interrelationship between “Organizational,” “Technological,” “People,” “Project Management” and success of ERP implementation in Indian retail sector.

The research is subject to the normal limitations of survey research. The study is using perceptual data provided by project sponsors, project managers, implementation consultants and team members who are involved in ERP implementation in retail sector, which may not provide clear measures of performance. However, this can be overcome using multiple methods to collect data in future studies.

Findings from this paper can provide greater understanding in the area of ERP implementation. This study will provide valuable insights to researchers, practicing managers and those who are planning to implement ERP in retail sector.

The study integrates the affecting factor with success of ERP implementation, i.e. “Organizational,” “Technological,” “People” and “Project Management” are the key drivers for the effectiveness and success of ERP implementation in Indian retail sector. Very few studies have been performed to investigate and understand this issue. Therefore, the research can make a useful contribution.

An exit area control for a jet engine comprising a tubular member having an open end whose area is to be varied; a plurality of longitudinally extended louvres; means supported at each end of said tubular member to circumferentially dispose said louvres; means to rotatably support said louvres in said last‐mentioned means; and means to rotatably adjust each louver on its longitudinal axis to thereby vary the effective area of said open end.

An aircraft having streamline wings, adjustable ports along the tops of the wings near their forward edges, and means for opening said ports and for shifting the port openings toward or from the edges of the wings.