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Software is the intellectual capital output of the codified knowledge of a programming team. The development cost is high, but the variable cost of sale is substantially lower (negligible) than for hard goods. Unfortunately, there does not exist a valid or reliable measure to value software. The trend has been to align pricing to the activities that buyers realize value from. However, new architectures change the nature of where value is realized and how service becomes part of the equation. There does not exist a perfect generic pricing model. Vendors must understand the value they provide to their customers and create a price structure that aligns pricing with value realization, but more importantly facilitates their business objectives of the product (and service).

The new set of standards ISO 10303 “STEP” makes it possible to give a complete representation of a product, using the description language EXPRESS. A part of STEP is devoted to the finite element analysis. This paper presents a brief overview of the architecture and the methodology of STEP and EXPRESS, with special attention to the part concerning the finite element analysis. The possibility to use it in modelling electromagnetic phenomena will be discussed. An example showing the description of a typical problem in electromagnetism will be implemented using EXPRESS.

Purpose: This paper presents an exploratory analysis of minority stress and resiliency processes among parents in LGBTQ families. The paper examines two unique minority stress processes – (1) parents experiencing sexual and/or gender minority stress due to the stigmatization of their own identities as individuals and (2) parents sharing the gender minority stress faced by their transgender and gender expansive (TGE) child, and in the context of their parent–child relationship.

Methodology: Between 2017 and 2018 in-depth, in-person qualitative interviews on the topics of gender, stress, and resilience were conducted with 12 parents in LGBTQ families. Audio recordings were transcribed and then open coded using ATLAS.ti qualitative data analysis software. Analyses of data were informed by critical intersectional theories that locate gender and sexuality within structures of social and racial oppression.

Findings: Interview data indicate that minority stress is experienced by parents experiencing sexual and/or gender minority stress due to the stigmatization of their own identities, as well as among parents sharing the gender minority stress faced by their TGE child in the context of their parent–child relationship. Parents described community resilience and minority coping through interpersonal, community, and institutional support. This paper provides evidence that sexual and gender minority stressors are enhanced and resiliency factors are reduced among those experiencing racism and economic disadvantage.

Research limitations: This is an exploratory study conducted with a small sample of parents in a specific geographic area.

Originality/Value: These data provide initial evidence to support further analyses of the dyadic minority stressors within parent–child relationships in LGBTQ families

An increasing amount of effort has been devoted to cash management in the Netherlands in recent years but a survey undertaken among 350 Netherlands based companies (1982–3) indicates that cash flows are generally badly managed, cash and foreign exchange being handled on the basis of ad hoc opinions rather than soundly conceived cash management policy. Improvements can be achieved through clarification of organisational problems, positioning cash management within the entire financial function of the company, and definition of the foreign exchange managers' tasks and responsibilities.

ELNET, the electronic library network, is one of a new generation of Japanese database systems which allows not only searching of index terms and free text terms from articles but also allows the searcher to order, using a simple command, fax copies of the original full‐text Japanese documents to be sent to him in seconds.

For years now, an argument has been raging over whether products which are the results of new technical developments, such as computer software and data, are adequately protected by legislation drawn up long before such products had become commonplace. The question has arisen whether various forms of undesirable behaviour committed by means of information technology could be prosecuted under existing legislation. It is contended in this paper that, with the possible exception of hacking without causing damage, behaviour popularly referred to as computer crime already falls within the ambit of the existing criminal law code in the Netherlands. Additional legislation, which has now been passed by the Lower House of the Dutch Parliament, is to a large extent irrelevant. It will be interesting to see whether needless complications will ensue when this legislation comes into force.

The key to successful use of microcomputers in library and information work, as in any other application, is software that carries out the desired operations efficiently. Much marketing impetus in the microcomputer world is devoted to hardware: perhaps because it is much easier to produce a glossy photograph of a computer than it is of a floppy disk with programs on it. By contrast, almost all experience of microcomputers leads to the conclusion that buyers and users should start a microcomputer project by choosing the software for the systems they propose to implement, and then select suitable hardware to run the chosen package.

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:

Andrew Hayman, associate consultant with Davies & Robson Software and Alan Wilson, director — Cape Systems and Consulting Services, Europe and associate consultant with Davies & Robson demonstrate how the efficiency of packaging can have a major effect on the costs of the manufacturer and the client or end user. They discuss how new cost allocation techniques can reflect the true cost of handling a product through the logistics chain, particularly in respect of the impact that the cube of the product makes upon those costs. Whilst the article concentrates on direct product profitability in a fast moving consumer goods environment the principles and practice apply to any other industry.

Everyone here tonight must be aware by now that we have entered a new, technological era—in fact, a second industrial revolution. If you are not aware of the new developments taking place you are either blind, deaf—or, even worse,—either not interested or of the opinion that it does not affect you personally. Either of the latter points can be fatal! Anyone who feels that they are not involved is going to become the Twentieth Century equivalent of the Dodo and anyone who is not interested in new technology is not, in my view, worthy of being called a professional—whatever his profession may be!