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Inventory service levels are a concern of every inventory system. Poor service levels may result in loss of customers and sales, whereas excessive service levels result in loss of money due to large inventories. Although inventory service levels have been discussed widely in the professional literature, the emphasis has been on service levels during replenishment lead times. Overall service levels, which are much more relevant to customers, have received little attention, and the results presented are often mistaken. This article reviews measures of inventory service levels both for single and multiple items, relates single item measures during lead times to their overall counterparts, and shows that overall measures are not only more relevant to customers, but also require lower safety stock from the provider of the goods.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

The purpose of this paper is to identify, review and evaluate international marketing (IM) studies in the domain of cultural country classification (1985‐2006).

First, articles in which an “original” classification is developed are identified. Then, the paper characteristics are summarized using Ronen and Shenkar's characteristics. Eventually, Hunt's evaluation criteria are used to evaluate these classifications.

Summarizing and evaluating the selected papers reveals that the authors of the selected papers do not always seem to explicitly consider Ronen and Shenkar's useful recommendations concerning questionnaire and sample characteristics. Moreover, evaluation seems to indicate that Hunt's evaluation criteria are not always met.

It is recommended that future cultural country classification researchers consider Ronen and Shenkar's recommendations. Moreover, researchers might explicitly specify the concept of culture and/or incorporating other influencing factors. It is also recommended that researchers develop their own classification scheme to check whether the scheme meets Hunt's evaluation criteria. Other researchers might try to contribute to a convergence of the cultural country classification domain by empirically testing newly developed typologies; refining studies; assigning other countries; and testing comparatively existing classifications.

Practitioners might think of grouping countries culturally for fine‐tuning marketing strategy. When seeking for co‐ordination and synergy, multinationals can use country cluster offices as a step‐stone or alternative to more centralized, global headquarters.

Besides, Ronen and Shenkar's paper in 1985 – another evaluation paper in the domain of cultural country classification and IM was not discovered. The paper tries to offer some useful recommendations to both scientific researchers and practitioners.

Transfer prices are the monetary values attaching to internal transactions between divisions of a company and can be defined in both a narrow and a broader sense. The narrow definition relates only to the value of trade transactions, while the broader one covers trade and non‐trade transactions such as fees for the transfer of patents and technology (Plasschaert, 1979, ). The narrow definition of transfer prices represents the most obvious type of inter‐divisional relationship.

The purpose of this paper is to describe the use of XML formatted data unit (XFDU) technology to implement OAIS‐based information packaging in the CASPAR project.

The paper outlines new tools and techniques in working with XFDU for the purpose of preserving complex digital information.

The preservation of digital assets was facilitated by using the features of XFDU in the CASPAR project.

The paper is of interest to those responsible for the archival or long term preservation of digital assets.

The paper demonstrates new tools and techniques, which together provide an integrated system suitable for solving complex issues of preserving digital assets using information packaging.

The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based.

The paper critically appraises the Auditors' Code published by the Auditing Practices Board and containing the nine fundamental and enduring principles upon which current auditing standards are based.

It is argued that the nine enduring principles should be replaced by seven enduring tensions – the fault lines of auditing – so as to rethink the conceptual basis of auditing standards. Five of these are drawn from the paper's analysis of the Auditors' Code and two are based upon the author's experience of the issues arising in the preparation of the Code and the ensuing debate.

Further research should be carried out to test the robustness of the seven enduring tensions as the basis for standard setting. A first step might be to map the existing standards onto the new conceptual basis.

Standard setters can deploy a new architecture for auditing standards and one that addresses the tensions inherent in auditing. Standard setting should be recognised as an activity dominated by ethical choices and concerns.

The new conceptual basis should provide us with a much closer reading of what auditing is, and its potential for development without expectation gaps.

Stemming from the resource-based view (RBV) approach, this article overcomes the limits of the conventional strengths, weaknesses, opportunities and threats (SWOT) analysis, setting the basis for the model actual–potential, positive–negative, internal–external (APPNIE). This paper enacts a new framework demonstrating how strengths, weaknesses, opportunities and threats of SWOT can be replaced by actual or potential, positive or negative elements, considered in a dynamic way.

The traditional SWOT analysis provides only a partial view of the environment and adopts incorrect terminology that can confuse the user, preventing a clear understanding of the factors affecting the organisation’s situation. The authors developed a new tool to help managers in their decision-making processes.

This study proposes a new tool for assessing the quality of management, resources and environment, which is useful in understanding the economic and social scenario in which a firm is embedded. From a practical point of view, the new tool is applied in the case study, and it shows how managers and students can use it while choosing between alternative options (different strategies, markets, technologies, etc.).

The APPNIE model introduces a new dimension that the SWOT analysis does not consider. Moreover, for each element of the new matrix, the authors propose a plan of action, which is another valuable benefit of the APPNIE model.

This study examined differences in the Meaning of Work among three levels in Israeli organizations: employees, supervisors, and managers. The Meaning of Work has been conceptually defined in terms of five major domains: work centrality, societal norms about working, valued work outcomes, work goals, and work role identification. Autonomy emerged as the single most important variable to distinguish among organizational levels. Additional variables found to be related to people's position in the organization were job satisfaction, educational level, gender, and economic orientation. These findings were discussed and suggestions were made regarding implications for organizations.

Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.

Statistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.

The respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not predict a critical perception, being a female auditor is correlated with critical views to some extent.

The survey was carried out in a limited geographical area and personal contacts were used to maximize the response rate, which may limit generalizability.

Standard setters can use the results to learn how practitioners perceive the current accounting standards for goodwill. The results provide users and preparers knowledge about potential pitfalls of goodwill accounting. Preparers could increase transparency to alleviate user concerns regarding managerial opportunism in goodwill accounting.

This paper extends the IFRS-based literature exploring practitioners' perceptions of accounting standards by focusing on goodwill accounting in the US GAAP environment. This study also contributes to the auditing literature by providing further evidence on how gender moderates an auditor's perception of accounting standards.

Presents a classification of Chinese Cultural values stating that these can be identified with Chinese people no matter where they live. Creates a new list of 71 core values using the 40 old values listed by the Chinese Cultural Connection in 1987 as its basis. Discusses the implications and limitations of this list.