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The purpose of this paper is to elucidate the aging effect in dye-sensitized solar cells (DSSCs) sealed with thermoplastic film and to compare it with unsealed DSSCs.

The paper presents the steps of the fabrication of standard DSSC, as well as the DSSC-sealing processes, by using thermoplastic film. Current-voltage characterization was performed to observe the changes in efficiency, fill factor, short circuit current density and open circuit voltage for both unsealed and sealed DSSCs for aging time up to 336 h.

The unsealed DSSC showed significant drop in efficiency from 4.26 to 2.42 per cent within the first 5.5 h of aging time because of the leakage and volatilization of the solvent in the electrolyte. On the other hand, the sealed DSSC exhibited a gradual improvement of efficiency from 4.16 to 4.73 per cent after the first 216 h of aging time. The initial efficiency increment can be ascribed to the improved adsorption of electrolyte into the titanium dioxide film because of the gradual desorption of excess dye from TiO2 with increasing aging time.

This paper demonstrates the importance of the proper sealing process for the long-term operation of DSSC.

THIS Indicator was invented by Mr. Alfred Cotgreave, the present Librarian of West Ham, when he was librarian of the Wednesbury Public Library, in 1877. At the time of his invention an Elliot Indicator was in use at Wednesbury, and it was owing to the misplacement of borrowers' tickets in this Indicator, that Mr. Cotgreave's attention was drawn to the question of providing some remedy. He tried various schemes to prevent such mistakes, but ultimately decided that movable numbered blocks, filling up every space in the Indicator would best meet the difficulty. An Indicator on this principle was thereon designed, and later, the numbered blocks were replaced by wooden blocks having a record book attached. The Handsworth Public Library first adopted this Indicator. Subsequently the wooden block was superseded by a metal slide in which the little book carrying the record of issues was placed. In this form the Cotgreave Indicator has existed for a number of years, and it is so well known that it is almost unnecessary to give a description of it in detail. However, I have transcribed an account of its structure and working from one of the descriptive circulars issued in connection with it, from which anyone can gather a good idea of its appearance and use :—

The purpose of this paper is to contribute to the corporate governance literature by examining the aggregate effect of board and audit committee characteristics on earnings management practices, particularly in the period following the introduction of the second edition of the Australian Securities Exchange (ASX) Corporate Governance Principles and Recommendations.

This paper begins by embarking on an extensive review of extant empirical research on boards of directors and audit committees. Then, the paper reports on the use of a quantitative analysis approach to specify the relationship between board and audit committee characteristics (introduced by the ASX Corporate Governance Council) and the level of absolute discretionary accruals as a proxy for earnings management.

The findings suggest that greater compliance with board and audit committee principles is linked to lower earnings management, indicating that deliberate structuring of boards and audit committees is an effective approach for enhancing a firm’s financial reporting quality and providing support for the efficacy of the second edition of principles and recommendations related to boards and audit committees suggested by the ASX Corporate Governance Council.

This study significantly extends the literature and has notable implications for financial reporting regulators, as the findings regarding the monitoring role of boards and audit committees should be beneficial for future revisions of corporate governance principles and recommendations.

This study focuses on the aggregate effect of board characteristics recommended by the Australian Corporate Governance Council on earnings management practices, and the results support the effectiveness of the board and audit committee characteristics recommended by the ASX Corporate Governance Council. New directions for future improvements to the principles and recommendations are identified.

The purpose of this paper is to describe the interactions between accounting and marketing activities in a Taiwanese telecommunication firm by demonstrating the dramatic impact that improved costing methods had on the firm’s customer portfolio management activities and consequently on the firm’s bottom line.

The paper presents a case study of a firm in the highly competitive telecommunications industry in Taiwan. The case study was constructed by interviewing key individuals within the organization over an extended period and supplementing those reports with an analysis of internal company documents.

The firm dramatically increased profitability through the integration of activity-based costing into their customer portfolio framework requiring marketing and accounting functions to work closely together. In this rapidly evolving market, cost allocation and customer portfolio management are indispensable. Identifying accurate costs and keeping key customers is a critical issue for the case company. While theoretically the approach is simple, in practice considerable hurdles needed to be overcome.

While considerable literature suggests that customer profitability drives the management of an organization’s customer portfolio, critical to the success of such an endeavor is the accurate calculation and allocation of costs to individual customers. As an interdisciplinary study, this paper provides insights for both accounting and marketing highlighting their reliance on each other in a sound firm. The results of this paper will serve as a supplement to past customer portfolio management research as well as a reference for any firm seeking to enhance their approach to portfolio management.

In the second edition of Greenwood's “Public Libraries,” 1887, p. 137, there is a description of the Dent Indicator, from which it may be gathered that such an indicator was actually constructed. The inventor, however, is of opinion that his idea never got so far as realization in material form, though there can be hardly any doubt that Mr. Dent's indicator is the first to combine indicating with charging, and that it suggested several succeeding devices. His account of it is interesting, as it mentions the existence of an early form of card indicator which has since been reinvented in various styles. “A certain Mr. Christie, Librarian of the Constitution Hill Branch Library (Birmingham), about 1868, constructed a small rack with cards bearing the titles of a selection of the books in history, science, &c, open to the public, and the presence of one of these tickets in the rack indicated that the book was ‘in.’ If anyone wished to take one of the books thus shown, he lifted the ticket out of the rack (there was no glass in front) and handed it to the attendant who put it in a box till the book came back, and then replaced it almost anywhere in the rack. This gave me an idea that the cumberous system of day‐book, posting‐book, and constant piles of books to be marked off as returned might be done away with, if tickets in a rack representing every number in the library were substituted for book‐entry, &c.” Mr. Dent's improvement upon this idea consisted in the provision of a series of numbered shelves in columns, with spaces between to take the borrowers' cards when the books were out. The back of the borrower's card was to be ruled to allow of numbers and dates being pencilled thereon, and, of course, the presence of a borrower's card under a number indicated a book “ out.”

In this article recommendations are made on departmentalization in an institute of technology based on the research findings drawn from the field of organization theory. In the first place, it seems that the critical factor so far as organizational objectives is concerned is the conversion of the high level goal of the organization into operational sub‐goals for the various sub‐groups. Secondly, a consideration of motivational factors indicates that structuring each of the sub‐organizations around a “whole task” has important advantages. In the light of the discussion of the objectives of an institute of technology it seems appropriate that the departments should be goal‐oriented and should do their own teaching in the central and peripheral disciplines rather than use service departments. Care would have to be taken to ensure that these disciplines were taught by competent staff. It is likely that this would result in a coincidence of the departments' goals with those of the institute as a whole, a reduction of conflict within the organization, and the development of sound teaching by a multi‐disciplinary staff committed to the goals of the task‐oriented departments.

The purpose of this paper is to focus first on the development of the segregation of tasks in family and housework in Switzerland and its linkage to the gender time-use gap in unpaid work. In addition, the impact of dual-breadwinner support in policies and culture is examined.

The empirical test refers to a comparison of Swiss cantons, and is based on data from the Swiss Labour Force Survey. The analysis traces both the gender gap and segregation from 2000 to 2013, compares them between 25 Swiss cantons, and links them to political and cultural dual-breadwinner support.

First, the results suggest that both the gender time-use gap and task segregation in unpaid work decrease in Switzerland. Moreover, the gender gap and segregation do not correlate in the sample of Swiss cantons. Second, both the gender gap and segregation correlate with dual-breadwinner support. However, the political dual-breadwinner support is linked to lower segregation, a smaller gender gap, more male and less female housework, the dual-breadwinner culture promotes female housework and both men’s and women’s family time spent on childcare, without affecting the gender gap and segregation.

The results, on the one hand, suggest that both the gender time-use gap and the segregation are important but analytically different dimensions of gender equity. On the other hand, the cross-cantonal analysis highlights the socio-political structuration of gender inequality.

The paper contains the first comparative analysis of the gender time-use gap and task segregation in Switzerland. The results underline the analytical distinction between the gender time-use gap and the task segregation in family and housework. Moreover, the cross-cantonal analysis suggests that the political dual-breadwinner support is an important determinant of the gender divide in unpaid work.

The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can this be achieved in an unambiguous manner? Where do ambitions for theoretical contribution lie in management accounting studies that employ method theories?

The authors develop a conceptual framework for analysing possible relationships between domain theories and method theories in studies and illustrate the theoretical arguments with examples from management accounting studies employing Actor-Network Theory (ANT) as their method theory.

There can be various types of relationships between domain theories and method theories, and the theoretical ambition of the analysed studies typically focused on domain theories. However, ambiguity can exist with regard to the location of a study's theoretical ambition. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature.

The suggested conceptual clarification assists in the reconciliation of extreme perspectives that relate to management accounting and theory. It will also help researchers to systematically design their own work and evaluate that of others. An increased understanding of how a field develops as a result of interaction with method theories might perhaps alleviate concerns regarding the value of mobilizing the latter.

The analysis contributes to the on-going debate on the value and effects of employing method theories, or theoretical lenses, in management accounting research.

IN an address delivered recently before the members of the Library Assistants' Association, Mr. R. T. L. Parr, a Local Government Auditor, revived the suggestion that Public Libraries should be merged in the Education Authority. At first sight the suggestion seems reasonable. Public Libraries are a part and an important part, of the educational machinery of the country; a fact that the public are slow to acknowledge, if one can judge from the meagreness of the funds placed at the disposal of library authorities. Past efforts to increase generally the limited library rate of one penny in the pound have failed signally, while the unlimited general education rate has been rising steadily, without any great protests being made by rate‐payers. Why not, then, adopt Mr. Parr's suggestion, and drop all efforts to promote the new Libraries Bill, and instead favour an Education Bill, in which the necessary reforms for public libraries could be inserted? If this could be done without public libraries being placed under the control of the Board of Education, well and good, but, if not, it is advisable to pause and consider. For many years librarians have been endeavouring to organize their profession, and there is a great danger in the individuality of librarianship being swallowed up in general education. The work of the librarian is quite distinct from that of the teacher, and unless the librarian preserves his individuality he is lost. If public libraries are ever placed under the control of the Government, librarians would be well advised to see that they are specially administered on a professional basis, and not run by educationalists to whom the technique of librarianship is a thing unknown. An example of an attempt to combine librarianship with education is dealt with in the succeeding note. Apart from the idea of placing public libraries under the control of the Board of Education, a state of affairs that we do not recommend, librarians would do well to adopt Mr. Parr's hints, and talk more of the educational value of libraries, for it is in this direction that most influence can be brought to bear upon public thought.