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Presents inexpensive ways to implement a virtual parallel computer with multiple Web servers. “Servlets” are used instead of CGI programs. Compares the multiple Web server model with a multiple‐client model. Experiments are conducted to test the performance of these two parallel systems. The performance of these two models is then compared. The advantages and limitations of these models are also discussed.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Arrangements for regional economic integration, under the WTO system, have unexpectedly dominated globalization. In fact, countries that have realized economic arrangements, such as the EU 's monetary union, are further expanding their efforts to achieve political integration. Regional economic integration is now considered an exigency of national affairs. North East Asian countries are also affected by this global predicament, but the issue involves greater structural complexities in this region. The emergence of China has forced Japan and Korea to contemplate difficult structural adjustments. For example, while the Korean government recognizes the importance of stronger intra-regional economic cooperation, by pursuing these arrangements it simultaneously faces the dilemma of maintaining traditional partnerships, such as those with the USA and Japan. If Korea actively supports regional economic arrangements, this action would be perceived as a bias toward China, consequently damaging ties with the US. Thus, rather than depending on public initiatives to establish economic ties in North East Asia, China, Japan and Korea should rely on market friendly projects initiated by the private sector that endorse gradual integration through non-political activities and exchanges among the citizens of the respective countries. This paper first proposes the founding of a North East Asian United University Community composed of students, professors and campuses of the three countries in the initial stages. Secondly, it proposes the development of unique Asian commodities, a concept similar to that of 'Airbus. ' Finally, it proposes utilization of retired Japanese, Korean and Chinese engineers and technicians to speed up the overall level of technology, which is critical to overcoming backwardness in this region.

THE library year ends in no spectacular way. If posterity has any cause to remember 1932 it will probably be as of a year when the doctrine of economy was raised to the rank of a divine dogma by a world of debtors and creditors all crazed with fear over international debts. A year of hurried committees producing reports for the reduction of expenditures, beneficient or otherwise; especially, in this last month, a report which if implemented would cripple almost every local activity, and set back the clock of social effort at least thirty years. The intention of such reports is no doubt good; their effects are yet to be seen. So far, the increased parsimony in national and local affairs seems only to have intensified unemployment without bettering the general situation. A reaction against all this is beginning, not a moment too soon, and all who care for the finer things in our civilisation will be compelled to stand against the more unsocial recommendations of these reports.

This piece is a republished autobiography of Alfred D. Chandler, Jr.

Chandler reflects on his life and career as a management historian.

Chandler reflects on his life and career, in particular how he came to write Strategy and Structure and its impact on him as a historian. He also discusses his life at Harvard Business School, the editing of the Roosevelt letters, and the writing of The Visible Hand.

This is excellent background material for the other papers in the issue, as well as a valuable personal insight into Chandler's own thinking.

WE are always averse to indulging in any controversy that involves the booksellers. At the Brighton Conference a well‐known representative of the Booksellers' Association delivered an address in which he asked for the co‐operation of booksellers and librarians. Our present President, Mr. Jast, assured him on behalf of the meeting that it will be forthcoming whenever possible. In America the Association of Booksellers works in the closest harmony with the libraries, using their publications, and booksellers and libraries mutually advertise and otherwise assist each other. It is rather painful to read in The Publishers' Circular, which may or may not represent British booksellers as a whole, that the Editor regards libraries as an expensive method of disseminating fiction which ought to be bought by readers; that libraries interfere with and compete with booksellers in a disastrous manner, and more to the same effect.

Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

A sample of 339 employees embroiled in a major organizational change completed a survey that was designed to explore how specific change messages (e.g. appropriateness, valence, and management support) and change facilitation strategies (participation and training) relate to the perceptions of the change benefits and quality of information conveyed. Results indicated that appropriateness and extrinsic valence were strong predictors of perceptions of change benefits while supervisor support and extrinsic valence most influenced perceptions of information quality. Results further indicated that participation and training were related to perceptions of information quality. However, contrary to our expectations, participation was inversely related to the benefits of the change. These results are discussed in terms of their implications for practitioners and researchers.

In a previous article we have called attention to the danger of eating tinned and bottled vegetables which have been coloured by the addition of salts of copper and we have urged upon the public that no such preparations should be purchased without an adequate guarantee that they are free from copper compounds. Copper poisoning, however, is not the only danger to which consumers of preserved foods are liable. Judging from the reports of cases of irritant poisoning which appear with somewhat alarming frequency in the daily press, and from the information which we have been at pains to obtain, there can be no question that the occurrence of a large number of these cases is to be attributed to the ingestion of tinned foods which has been improperly prepared or kept. It is not to be supposed that the numerous cases of illness which have been ascribed to the use of tinned foods were all cases of metallic poisoning brought about by the action of the contents of the tins upon the metal and solder of the latter. The evidence available does not show that a majority of the cases could be put down to this cause alone; but it must be admitted that the evidence is in most instances of an unsatisfactory and inconclusive character. It has become a somewhat too common custom to put forward the view that so‐called “ptomaine” poisoning is the cause of the mischief; and this upon very insufficient evidence. While there is no doubt that the presence in tinned goods of some poisonous products of decomposition or organic change very frequently gives rise to dangerous illness, so little is known of the chemical nature and of the physiological effects of “ptomaines” that to obtain conclusive evidence is in all cases most difficult, and in many, if not in most, quite impossible. A study of the subject leads to the conclusion that both ptomaine poisoning and metallic poisoning—also of an obscure kind—have, either separately or in conjunction, produced the effects from time to time reported. In view of the many outbreaks of illness, and especially, of course, of the deaths which have been attributed to the eating of bad tinned foods it is of the utmost importance that some more stringent control than that which can be said to exist at present should be exercised over the preparation and sale of tinned goods. In Holland some two or three years ago, in consequence partly of the fact that, after eating tinned food, about seventy soldiers were attacked by severe illness at the Dutch manœuvres, the attention of the Government was drawn to the matter by Drs. VAN HAMEL ROOS and HARMENS, who advocated the use of enamel for coating tins. It appears that an enamel of special manufacture is now extensively used in Holland by the manfacturers of the better qualities of tinned food, and that the use of such enamelled tins is insisted upon for naval and military stores. This is a course which might with great advantage be followed in this country. While absolute safety may not be attainable, adequate steps should be taken to prevent the use of damaged, inferior or improper materials, to enforce cleanliness, and to ensure the adoption of some better system of canning.