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Justifying new manufacturing technology is usually very difficult since the most important benefits are often strategic and difficult to quantify. Traditional capital…
Justifying new manufacturing technology is usually very difficult since the most important benefits are often strategic and difficult to quantify. Traditional capital budgeting procedures that rely on return measures based on direct cost savings and incremental future cash flows do not normally capture the strategic benefits of higher quality, faster responses to wider ranges of customer needs, and the options for future growth made available by flexible manufacturing technology. Adding to these limitations is the difficulty of using traditional cost accounting systems to generate the information necessary for justifying new manufacturing investments. This paper reviews these problems and recommends procedures useful for assessing investments in flexible manufacturing technology.
So far, the overall performance track record for corporate mergers and acquisitions has not been very encouraging. Both the academic and trade literature report that on…
So far, the overall performance track record for corporate mergers and acquisitions has not been very encouraging. Both the academic and trade literature report that on average the gains to stockholders of acquiring companies tend to be small or non‐ existent.
This paper contends that, contrary to conventional wisdom, it may be rational to manage translation exposure. Accounting procedures for the translation of foreign currency…
This paper contends that, contrary to conventional wisdom, it may be rational to manage translation exposure. Accounting procedures for the translation of foreign currency accounts influence the reported income of a multi‐national firm. With non‐zero agency costs, reported income impacts real costs. In such cases, therefore, it may be rational to hedge translation exposure. Empirical evidence of agency costs and the managerial tendency to report higher levels of translated income, based on the early adoption of Financial Accounting Standard No. 52, is presented.
This article addresses a particular episode that occurred in one of the main female training colleges in Ireland in the late 1920s when students1 founded the Mary…
This article addresses a particular episode that occurred in one of the main female training colleges in Ireland in the late 1920s when students1 founded the Mary Immaculate Modest Dress and Deportment Crusade (MDDC). Regarded by many scholars as the adoption of a prescribed image, a slavish following by institutionalised Catholic females of Catholic mores, the MMDC is cited by historians as an example of how women internalised the control of the Catholic Church and indeed sought to enhance and perpetuate it by their actions. Historians generally have maintained that Irish women were submissive and accepting of Catholic social teaching particularly in relation to sexuality and have highlighted the lack of organised and unified opposition to the erosion of women’s citizenship and employment opportunities during the period 1920‐1960. In drawing attention to the MDDC, this article seeks to understand and place the MDDC in the broader social context of 1920s Ireland and examine how women in general were represented. This comprises the first part of this article. More specifically it will explore whether the students in the training college were objects or agents of their own representation. Following Judith Butler’s concept of gender as performative, the second part of the article addresses how these female student teachers negotiated their relationship with the patriarchal basis of organised power. To this end visual and written data from the Mary Immaculate Training College Annuals 1927‐1930 are examined.
The concept of appeal has traditionally been considered a cornerstone of readers' advisory (RA). Critically revising the foundational works on appeal that have guided RA…
The concept of appeal has traditionally been considered a cornerstone of readers' advisory (RA). Critically revising the foundational works on appeal that have guided RA for more than two decades, this article aims to discuss the best ways to approach teaching RA as contextually grounded practice.
The paper uses a critical review of RA foundational works and of selected RA tools and publications; a comparative analysis of two empirically generated models of reading; and discourse on the possible application of research interviewing methods to the RA interview.
Given the disclosed unutilized potential of the existing theory of appeal and in light of recent empirical research, the concept of appeal should become less compartmentalized and should be broadened to include the reader and his or her reading context. Reading studies should be seen as directly relevant to understanding appeal. The SQUIN (single question aimed at inducing narrative) technique, borrowed from narrative research interviews, can be used in RA interviews to collect contextually grounded information about the appeal of reading.
This article will be of interest to LIS educators, practising readers' advisors, other public services librarians, reading scholars, and library and information science students. It takes a radically different approach to the concept of appeal, which has remained relatively stable since its conception in 1989, and uses it to propose not only a more holistic approach to RA but also some practical ways to teach it to future readers' advisors.