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This multiple case study investigates the impact of technology on organizational change in public libraries. Over the past 12–15 years, public access computers (PACs) have been introduced into public libraries. Once these PACs were connected to the Internet, they attracted patrons who had not previously used public library services. The main themes around which this study was organized relate to the implementation of technology with facilities and services, city government, and people. The main research questions were following: (1) How has public library culture changed since the introduction of computers for patron use? (2) What adjustments were necessary to deal with the influx of computers and other technology in public libraries? (3) Have PACs changed the way the libraries are organized and how they are staffed? The findings of the study included how technology influenced changes in staffing in the public libraries. Each of the libraries has undergone a culture shift due to the introduction of technology. One of the shifts is the change of the reference desk from general reference to the addition of a help desk with reference responsibilities. Another concern of the directors was constantly funding the upgrades necessary for software and hardware that technology requires. As not all of the directors have supportive city government, this can be problematic. Finally, the facilities where the public libraries were housed had undergone changes either through renovations or through new buildings to accommodate technology and the infrastructure needed to support it.

The future success of organizations increasingly depends on what they know rather than what they do. Knowledge is embedded in a number of distinct types of intangibles in an organization. Management of intangibles requires different tools and approaches than those commonly used to manage industrial‐era tangibles‐based businesses. The purpose of this article is to propose a simple framework for management of knowledge intangibles.

The author examines and synthesizes a number of new and/or prominent theories of management (such as intellectual capital, business performance management, innovation and network analysis) through the lens of her 25 years of practical experience as a financier and strategy consultant helping companies create intangibles management capabilities.

The result is a set of ten concepts that together provide a primer on the management of intangibles. Each concept is presented together with its tangible counterpart to help the reader envision its role in the organization. The concepts are: knowledge is the new oil; intangibles are the new raw material; intellectual capital is the new factory; i‐capex is the new capital expenditure; assessment is the new ROI; performance measurement is the new scorecard; innovation is the new strategy; orchestration is the new command and control; maps are the new organization chart; and reputation is the new bottom line.

The article includes exercises to enable the reader to apply each of the ten concepts in his or her own organization.

The article helps executives increase their understanding of diverse trends by filtering them through the lens of intangibles management. Understanding of these concepts is increased through comparison with the common building blocks of tangibles management. The article introduces two original concepts: intellectual capital seen as the “new factory” and spending on intangibles seen as “intellectual capital expenditures.”

This paper describes an algorithm which can be used to determine the optimal power flows of a network via the Dommel‐Tinney approach with or without the incorporation of security constraints; security constraints are properly handled via sensitivity analysis and least‐squares minimisation techniques. The algorithm can also determine the security enhancement of a network without taking the economics of operation into consideration. The refined second‐order loadflow method using rectangular coordinates is employed and the contingencies are determined by second‐order corrections on the base‐case; the computational aspects of this development are highlighted in the appropriate sections. The main emphasis of this paper is on numerical methods.

NOW removed to Chaucer House, Malet Place, London, W.O., the Library Association is in its permanent home adjoining University College and the new National Central Library. Some strenuous work has yet to be done by the secretary and his staff before the ceremonial opening, but when Chaucer House is completed it should not only facilitate and permit the growth of the work of the Library Association; it should also form a meeting place of great value. We refer not only to meetings of a formal character, although room for these, for council and committee meetings and for examinations will, for the first time in our record, be adequate; we refer rather to the clubbable meetings that have hitherto been rather difficult. For many years librarians have advocated a professional club, where meals might be taken, friends might meet, and some of the social amenities generally be possible. There seems to be an opportunity here; but, clearly, no such club idea can be realized unless there is a definite desire for it, and, what is more, practical use made of it. If the London members dropped in regularly some catering scheme could be arranged which the provincial members could take advantage of too whenever they visited London. Can this be done? Other professions have managed it. It is merely sense to recognise that the provision of refreshments and other necessaries can only be made if there is a regular demand for them which will at least pay their cost.

This chapter explores the emergence, growth, and current status of the sociology of sport in Canada. Such an endeavour includes acknowledging the work and efforts of Canadian scholars – whether Canadian by birth or naturalization or just as a result of their geographic location – who have contributed to the vibrant and robust academic discipline that is the sociology of sport in Canadian institutions coast-to-coast, and who have advanced the socio-cultural study of sport globally in substantial ways. This chapter does not provide an exhaustive description and analysis of the past and present states of the sociology of sport in Canada; in fact, it is important to note that an in-depth, critical and comprehensive analysis of our field in Canada is sorely lacking. Rather, this chapter aims to highlight the major historical drivers (both in terms of people and trends) of the field in Canada; provide a snapshot of the sociology of sport in Canada currently; and put forth some ideas as to future opportunities and challenges for the field in Canada.

In a companion paper, a theoretical framework of an algorithm was described which determines the optimal power flows of a network via the Dommel‐Tinney approach with or without the incorporation of security constraints. This can be handled via sensitivity analysis and least‐squares minimization techniques. The aim of this paper is to report on the computational experiments of the method using the 5‐bus, 14‐ and 30‐bus networks.

The purpose of this paper is to review and critique the current status of intellectual capital (IC) research as published in the Journal of Intellectual Capital (JIC) as it heads into its 15th year with a view to understanding the past and possible direction of future IC research.

Articles published in the JIC are reviewed building on prior IC research and analysis by Guthrie et al. (2012) and Dumay and Garanina (2013). To help understand the impact of articles in the JIC the analysis is supplemented by including citation data from google scholar, journal impact data from the SCImago Journal & Country Rank portal, and the 2013 Australian Business Dean's Council (ABDC) journal ranking list. Also included is commentary from the JIC's senior editors based on their responses to questions asked via e-mail relating to their involvement in, and the future of, the JIC.

The JIC faces a challenge as it is most recognised as an accounting journal despite its focus on managing IC. The research published in the JIC is multidisciplinary as it comes from a wide range of perspectives. However, there appears to be a paucity of research emanating from different perspectives, most notably from North American academics, and a lack of focus on the private and public sectors. However, new perspectives of IC, especially that associated with IC praxis and the third stage of IC research are emerging as transformational opportunities for future IC research, along with the opportunity to experiment with transdisciplinary research.

The paper presents a comprehensive critical review of the articles published in the JIC along with measuring the impact of the articles using citation data from google scholar. Using this approach, the type of research and its impacts can be simultaneously assessed to offer insights into future transformational IC research opportunities, and how IC researchers and the JIC can also be transformational.

The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market‐to‐book ratios as a representation of IC and that disclosing IC leads to greater profitability.

The paper reviews contemporary IC literature and explores reasons why these grand theories of IC hinder its adoption.

The research finds that these grand theories mislead because they cannot be proven empirically. Therefore, managers should attempt to better understand the possible causal relationships between their people, processes and stakeholders (human, structural and relational capital) rather than adopting someone else's mousetrap.

In order to improve the use of IC concepts they should be examined as differentiation theories of practice that take into account the agent (people) as a unit of analysis, the actual practice of IC and the resultant changes within an organisation, rather than trying to achieve the impossible generalisations of IC grand theories. Researchers need to conduct more critical and performative research into IC rather than ostensive research.

Allows academics and practitioners to understand the barriers to implementing IC in organisations, potentially allowing for the development of better engineered IC practices rather than the development of additional IC models.

Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing to use adequate due professional care face legal actions when “problems” arise. Based on an analysis of several legal databases, ascertains how the courts view professionals’ use of due professional care and how accountants can minimize such legal liabilities. Then analyses how the CPA profession can better comply with this important auditing standard.