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The intellectual capital literature has concentrated on issues of defining, measuring, and reporting intellectual capital. The underlying thesis is that as the economy becomes more reliant on intellectual assets management and measurement processes need to focus more on these types of assets to redress an overemphasis on monetary and physical assets. This article discusses intellectual capital concepts as a mechanism for strategic analysis and facilitator of the strategy‐formulation process. It briefly considers the nature of strategy, two major strands of strategic thinking, the external view and the resource‐based view, and the advantages of the intellectual capital approach. The authors argue that the intellectual capital approach has a number of advantages leading to more effective implementation and strategic performance measurement.

The introduction, implementation and enforcement of new laws governing the conduct of business can result in substantial additional costs to retailers. Focusing on small to medium sized (SME) retailers in rural areas and market towns, the study reported here aims to provide an understanding of perceptions of potentially disproportionate implementation costs and the resulting consequences.

A three‐stage design was used. An exploratory focus group with representatives of the Rural Shop Alliance was followed by seven semi‐structured depth‐interviews with SME retail representatives. Thematic analysis of the qualitative findings formed the basis for a survey of SME retailers in five market towns.

Findings show SME retailers' perceptions of the differential burden related to the impact of new legislation, with the key factors of direct cost, time costs and information costs. Consequently, business growth and the formalisation of staffing arrangements, in particular, can be obstructed. Generally, good relationships with Trading Standards and Environmental Health Officers are often driven by a need for reactive compliance rather than offering a proactive information and support mechanism.

Findings clarify the nature of the differential burden of legislation to retail SMEs. The need for an “outcomes‐for‐business” driven proactive stance by local delivery agencies is highlighted. Ongoing support visits, telephone help lines and leaflets and the press rather than the internet are identified as key information sources.

Both qualitative and quantitative evidence is brought together in the assessment of an area of concern to retail SMEs.

A month or so after the Stresa meeting, the French ISHM chapter, organising a session on ‘Gallic inks’ (!), summoned me to deliver some comments on the 5th European Hybrid Microelectronics Conference. Although it was only a matter of interlude during this technical session, I felt the task quite a difficult one. It became a hazardous project when Brian C. Waterfield kindly asked me to let what is in fact a personal opinion—my personal opinion, standing back from my daily work—appear in Hybrid Circuits. I'll do my best.

Reports on how East Midlands International Airport, Newcastle International Airport and the BAA group are meeting the changing needs of a rapidly expanding sector through management development and training that looks to future as well as current needs.

The purpose of this paper is to introduce Greenstone and explain how librarians use it to create and customize digital library collections.

Through an end‐user interface, users may add documents and metadata to collections, create new collections whose structure mirrors existing ones, and build collections and put them in place for users to view.

First‐time users can easily and quickly create their own digital library collections. More advanced users can design and customize new collection structures

The Greenstone digital library software is a comprehensive system for building and distributing digital library collections. It provides a way of organizing information based on metadata and publishing it on the Internet or on removable media such as CD‐ROM/DVD.

Standards for Accounting and Review Services (SSARS) Number (No.) 1, “Compilations and Review Services” (AICPA, 1979), provides guidance for public accountants associated with unaudited financial statements through compilations and reviews. SSARS No. 8, “Amendment to SSARS No. 1, Compilation and Review of Financial Statements” (2000), extends this guidance to plain paper statements. Unlike traditional compilations, plain paper statements are intended only for the use of informed members of management.

To examine the effects of SSARS No. 8, we surveyed practicing Certified Public Accountants (CPAs) and bank loan officers to measure their perceptions of what constitute “submitted financial statements,” “third parties,” “informed members of management,” and other key terms that aroused concerns described in SSARS No. 8 comment letters. We find that several years after the issuance of SSARS No. 8, CPAs, even those somewhat familiar with SSARS No. 8, and bankers who have experience with plain paper statements do not fully understand the definitions and applications of SSARS No. 8. In addition, several of the concerns cited in the statement's Exposure Draft (ED) comment letters linger. The results suggest the need to either better education plain paper statement users or revise the standards, perhaps prohibiting a CPA's association with plain paper statements. We also identify future research questions.

A number of articles have been written about information technology (IT) law aspects of the euro, and there is the implication that there is something special about euro implementation from the IT law point of view. The conclusion in this paper is that, even though the euro is not ‘just another currency’, a euro IT project is just like most other complex IT projects … only more so. A euro IT project for a multi‐national in Europe could be as big as any which that company has yet handled, because it may well involve the introduction of entirely new financial and accounting systems. For that reason, customers should follow proper contractual and project procedures. Suppliers should be careful about what they include in their warranties and specifications and should avoid over‐general or over‐generous warranties. In response, end‐users must allow as much time as possible, make the effort to scope their requirements, to understand what they need and to make sure that their contracts and schedules capture all those needs.