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Organizational learning (OL) is receiving increasing attention from researchers and practitioners alike. In fact, some have suggested that the only sustainable competitive advantage is a firm's ability to learn faster than its competitors. In spite of OL's promise, the field has been slow to evolve. The primary impediments to the development of OL theory are that inconsistent terminology is used for comparable concepts and that different definitions are used to describe the phenomenon. Furthermore, many theorists have neglected to make explicit their underlying assumptions about the phenomenon. Employing an inductive approach, this review surfaces the implicit and explicit assumptions of OL researchers, identifying three key dimensions that differentiate perspectives: (1) unit of analysis—individual, group, organizational, and inter organizational; (2) cognitive/behavioral emphasis; and (3) the learning‐performance relationship.

Challenges the popular explanation for Enron's failure as being simply about financial reporting or criminal behavior and offers a more subtle and complex explanation.

With a framework developed from the literature on cults and cult behavior as well as secondary research, the authors develop the perspective that Enron's senior leaders created an organization that encouraged executives to act in ways that were criminal. Five characteristics of cults: persuasion, isolation, elitism, charismatic (and dogmatic) leadership and wealth not benefiting group members were found to apply.

The major differences between a high performance organization and a cult were transparency, accountability and dialogue.

It highlights the small difference between a high performance culture and a cult and raises “red flags” or warning signs for executives to be aware of. Executives looking for long‐term outstanding performance through high levels of social cohesion and strong behavioral norms need to be aware of the cult trap.

There are important management lessons from the Enron story that transcend accounting and financial reporting techniques and lessons beyond the illegal behaviors. It provides an understanding of how an organization's culture and systems can lead to cult‐like behavior and encourage employees to act in illegal ways.

Since 1983, the School of Business Administration, the University of Western Ontario, has been offering an annual two‐week management development programme in Kenya. The programme is described — how it began, why it was done, details of the classes and course contents. The problem of management transferrability is discussed, followed by what has been learned from the experience.

The king's speech on the occasion of the opening of Parliament contained the announcement that further measures are to be proposed during the present Session for dealing with the adulteration of dairy produce. It may be hoped that among other things this statement foreshadows an intention on the part of the Government to deal in some way with the drugging of milk and milk products—for the purpose of establishing somewhat more effective legal checks upon the abominable practice referred to than any which are at present applicable. As anything in the nature of comprehensive legislation appears to bo out of the question, we must be thankful for what we can get; and while many improvements in the law are required to enable other forms of sophistication and adulteration of dairy produce to be more effectively controlled, the amendment which is of primary importance is one which will take the direction indicated above, since the public health is directly and far more seriously affected by the ingestion of food containing “preservative” chemicals than by the use of merely impoverished or “faked” products—injurious and dangerous as some of these may nevertheless be particularly to infants and invalids.

The following definitions and standards for food products have been adopted as a guide for the officials of this Department in enforcing the Food and Drugs Act. These are standards of identity and are not to be confused with standards of quality or grade; they are so framed as to exclude substances not mentioned in the definition and in each instance imply that the product is clean and sound. These definitions and standards include those published in S. R. A., F. D. 2, revision 4, and those adopted October 28, 1936.

There is a great deal of interest in ecosystem or natural capital accounting and in methods to estimate monetary valuations of ecosystems. This paper aims to explore methods that may assist agricultural (livestock grazing) enterprises to estimate the monetary value of the productive capacity of the ecosystems they use. Such estimations are expected to provide a more complete set of information about the performance of pastoral operations and may assist them to assure ecological and economic sustainability.

This paper applies five different methods for valuation of the productive ecosystems used in extensive agricultural (grazing) systems. The methods apply different approaches to valuation described in the United Nations System of Environmental-Economic Accounting (SEEA) and Australian Accounting Standards (AASs). To do this, the paper uses financial information drawn from the long-term performance of an economically and environmentally sustainable pastoral enterprise.

SEEA- and AAS-compliant methods to measure the value in use of provisioning ecosystems are practical and useful. The estimations contribute to a reasonable range of fair values required by AASs and improve the availability of information that would be useful in improving the performance of the operation and compare it to reasonable alternate management strategies.

The SEEA is an international standard and AASs are closely aligned to the International Accounting Standards, so the methods described in this paper are likely to be generalisable to enterprises grazing low-rainfall rangelands in other countries. However, their ability to appropriately accommodate the extensive modifications to ecosystems caused by cultivation and fertilisation needs to be tested before they are applied to grazing operations in high-rainfall areas or other forms of agriculture such as cropping or horticulture.

The availability of standards-compliant methods for ecosystem valuation means that companies who wish to include ecosystems on a voluntary and informal basis as sub-classes of land in their general purpose financial reports may be able to do so. If these methods are SEEA-compliant, they could be combined with information about the ecosystem type, extent and condition to produce a set of national ecosystem accounts so that the contribution of ecosystems to the economy can be estimated.

Many of the enterprises that rely on extensive agricultural ecosystems are unable to generate sufficient financial returns to cover their obligations to owners and creditors. The ability to determine the monetary value of the annual inputs provided by the ecosystems may assist landowners and citizens to detect and avoid depletion of their economic and ecological resources.

This paper applies an explicit interpretation of AAS and draws from valuation methods recommended in the SEEA to demonstrate that current accounting standards (national and corporate) provide a strong foundation for the valuation of the ecosystems used as economically significant factors of production.

The purpose of this study is to identify shopper segments based on benefits sought from TV home shopping and profiled the identified segments in consumer characteristics and market behaviors.

A sample of 887 consumers who had watched a TV home shopping channel was used. The analyses involved running a factor analysis based on benefits sought, a cluster analysis based on the identified factors, and χ ²test and ANOVA for profiling the segments.

Four benefit segments of TV home shoppers were identified: convenience seekers, product‐oriented shoppers, uniqueness seekers, and apathetic shoppers. Each consumer segment exhibited significant differences in demographic characteristics (i.e. gender, age, education level), consumer characteristics (i.e. time‐consciousness, price‐consciousness), and behavioral outcomes (i.e. satisfaction with TV shopping, repurchase intention).

This study confirms that benefit segmentation can be a useful tool for targeting TV home shoppers. However, the findings of the current study should be interpreted with caution due to non‐random sampling method and limited number of scale items for benefits sought and variables used in describing segments.

The results provide marketing suggestions for each of the benefit segments of TV shoppers.

Considering that virtually no benefit segmentation research has been conducted on TV shoppers, this study provides a new perspective to the segmentation of TV home shoppers.

As a result of the changes caused by the preparation of foods gradually passing out of the home into the hands of manufacturers, there has arisen an absolute need for a complete supervision of the public food supplies. A supervision which shall place some limit upon the substitution of cheaper and inferior methods and dangerous materials in place of the standard formerly used in our homes.

Looks at the eighth published year of the ITCRR and the research, from far and near, involved in this. Muses on the fact that, though all the usual processes are to the fore, the downside part of the industry is garment making which is the least developed side. Posits that the manufacture of clothing needs to become more technologically advanced as does retailing. Closes by emphasising support for the community in all its efforts.

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.