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Despite being the most common illicit drug in the Western world, treatment for cannabis use is not readily available. Primary health care and even specialist drug treatment services have often under‐recognised, and undertreated, cannabis‐related problems. Australian researcher Jan Copeland is one of the few people to test cannabis treatment models. Here she outlines the most effective models for treating cannabis and how they can be applied to other services.

One of the most important aspects of managerial accounting is the accumulation of costs in the manufacturing process. This data is of value to the manager owing to the information it provides him for planning, control, and decision making. The purpose of this paper is to describe the different costing systems, compare them, and show how they affect the accumulation of costs for product costing, as well as decision making.

Throughout the world, there has been a dramatic increase in the demand for functional food products. Owing to the health benefits of barley, its utilization was explored for the development of β-glucan rich functional instant talbina (porridge). The present research was, therefore, undertaken with an aim to optimize the extrusion conditions for development of instant talbina premix and evaluate its functional and quality characteristics.

The independent variables i.e. barrel temperature (105–125°C) and feed moisture (12–20%) were studied to determine their influence on the system parameter i.e. specific mechanical energy and product characteristics i.e. bulk density, breaking strength, water absorption index, expansion ratio, water solubility index, L*, a* and b* by employing a central composite rotatable design.

All the quality parameters were significantly (p < 0.05) influenced by independent variables. The regression models obtained for all the responses showed higher coefficient of determination (R² = 0.99). The optimum extrusion conditions obtained by numerical optimization for development of extrudates used for making instant talbina were moisture content (12%) and barrel temperature (105°C). Various functional, pasting, complexing index and physicochemical properties of instant talbina were improved by the addition of honey and milk. The instant talbina prepared from barley flour with the addition of milk and honey showed increase in the β-glucan content, resistant starch, antioxidant activity and decrease in glycemic index with improved overall acceptability.

As far as we could possibly know that very limited or not many studies have been carried out wherein the possibility of developing instant talbina (porridge) have been carried out. As a result, the current study has a lot of potential for the food industry to manufacture β-glucan rich functional instant talbina with improved antioxidant characteristics and low glycemic index.

This research highlights the need for sophisticated measurement tools to allow sponsors and sponsees to evaluate sponsorship achievement against specific goals and its performance relative to other promotional tactics. Two high-profile in-stadium sponsorships of a mega-sponsee, the Grey Cup, are evaluated. Some evidence appears to supports and the effectiveness of the sponsorships; other observations raise questions about the accuracy of the evaluation process. The paper provides direction for practice and future research in sponsorship evaluation.

Vine is produced at least four times a year with the object of providing up‐to‐date news of work being done in the automation of housekeeping processes, principally in the UK. It is produced and substantially written by the Editor who is based at the Polytechnic of Central London and supported by a grant from the British Library Board and opinions expressed in VINE do not necessarily reflect the views and policies of the British Library. The subscription for 1984 to VINE is: £23 for UK subscribers, £26 to overseas subscribers (including airmail delivery). Second and subsequent copies to the same address are charged at £14 for UK and £16 for overseas. VINE is available on either paper or microfiche copy and all back issues are available on microfiche.

If we cannot explain goodwill and potential goodwill in asset terms, they do not make sense. A partial explanation can be found in human assets or employee artefacts. A balance sheet model including employee artefacts is illustrated, and the consequences on the balance sheet and related financial key ratios are substantial. The inclusion of employee artefacts on the balance sheet (1) seems to make sense, (2) but it is still unclear if the inclusion will make organizations “better.” Even though the development of the balance sheet model is done in accordance with generally accepted accounting principles, it seems to (3) challenge the (elite) social order in organizations.

There's been a flurry of CEO dismissals in recent times. What can top managers do to predict and prevent the failures that lead to such ousters? Greater emphasis on strategic decision making may be the answer.

This paper discusses how organisational transformation is situated between design and mobilisation of management control systems. Change occurs even after implementation and design can transform organisational action to the point where organisations may run wild. The procedures developed by the design are actors that over time can transform organisations radically, and this calls for others to intervene into the effects of the design. This is mobilisation where managers intervene and supplement the design with processes and procedures that take the edge in terms of unintended effects away from the designs. Therefore, the mobilisation of the design is oriented towards its rectification so that it is possible to live with it. It is suggested that design can create effects that are highly nonintuitive and that ongoing mobilisation is added all the time. Economic value Added and balanced scorecard are used as examples in this discussion, and a small empirical illustration is provided.