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We reviewed the fiscal 2003 financial statement footnote disclosures of the fifty states and the 100 largest cities in the United States (US) to ascertain the nature and extent of derivative activities among US state and municipal governments. There were 23 state governments and 23 municipal governments that have engaged in such transactions with an aggregate notional value approaching $32 billion. These governments enter into these transactions primarily to hedge the interest rate and cash flow risks associated with their long term variable rate demand obligations and auction rate debt. Our findings also indicate that the widespread implementation of GASB TB 2003 - 1 has improved the quality of state and municipal disclosures with respect to their derivative activities. In June 2008, the GASB issued its Statement 53 which mandates the accounting measurement of these derivative financial instruments at their fair value on the statement of net assets and promises to further improve their footnote disclosure.

A case can be made that, to some extent at least, the marketing discipline has not kept pace with the practice of international marketing. Recognizing that internationalization is a dynamic process that may vary across the business of marketing, the development of marketing thought, the direction of marketing education, and the marketing research process, this paper explores that premise. Then, given the current emphasis on the integration of business activities on a worldwide basis, it suggests an interdisciplinary approach, grounded in the concept of market imperfections and internalization theory, to deal with the major challenges that now confront international marketing scholars.

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb001483. When citing the article, please cite: Geoffrey C. Kiel, Carol Ann Howard, (1988), “The Pacific Rim: An Emergent Force”, Management Decision, Vol. 26 Iss: 1, pp. 30 - 35.

The purpose of this article is to present an overview of the history and development of transaction log analysis (TLA) in library and information science research. Organizing a literature review of the first twenty‐five years of TLA poses some challenges and requires some decisions. The primary organizing principle could be a strict chronology of the published research, the research questions addressed, the automated information retrieval (IR) systems that generated the data, the results gained, or even the researchers themselves. The group of active transaction log analyzers remains fairly small in number, and researchers who use transaction logs tend to use this method more than once, so tracing the development and refinement of individuals' uses of the methodology could provide insight into the progress of the method as a whole. For example, if we examine how researchers like W. David Penniman, John Tolle, Christine Borgman, Ray Larson, and Micheline Hancock‐Beaulieu have modified their own understandings and applications of the method over time, we may get an accurate sense of the development of all applications.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Entering a work organisation is a time of uncertainty both for the newcomers and for the organisations they join. For new graduates, uncertainty surrounds their own skills and attitudes, their future work and colleagues, and organisational practices. This uncertainty is particularly marked for the many graduates who have never worked full‐time. For the organisation, sources of uncertainty include the graduates' competence, motivation and ability to “fit in” with their work colleagues.