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Briefly reviews previous literature by the author before presenting an original 12 step system integration protocol designed to ensure the success of companies or countries in their efforts to develop and market new products. Looks at the issues from different strategic levels such as corporate, international, military and economic. Presents 31 case studies, including the success of Japan in microchips to the failure of Xerox to sell its invention of the Alto personal computer 3 years before Apple: from the success in DNA and Superconductor research to the success of Sunbeam in inventing and marketing food processors: and from the daring invention and production of atomic energy for survival to the successes of sewing machine inventor Howe in co‐operating on patents to compete in markets. Includes 306 questions and answers in order to qualify concepts introduced.

Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls.

Methodology/Approach – We conducted a survey of experienced management accountants to find out about the risk management and internal control aspects of their current ERM practices, and their perceived effectiveness in performing various ERM roles, within the context of the ERM culture and the level of information systems support for ERM in their organizations.

Findings – In terms of the risk management aspects of ERM, the management accountants in the survey contribute highly to managing risks of a financial or compliance/legal nature and tend to focus mostly on risks with potentially higher impact and higher likelihood of occurring. In terms of the internal control aspects of ERM, they play a highly important role in ERM activities related to prevention and internal risk treatment. Their organizations have an ERM culture that is perceived as open to challenging discussions about risk and have implemented IS support for management accounting in areas such as information security and standardized information architecture. Overall, the effectiveness of their contributions to ERM is perceived to be high in the areas of compliance and finance-related risk.

Originality/Value – We develop a framework and offer empirical evidence about the ERM contributions of management accountants. We propose and use two original scales: one to classify ERM activities, and the other to assess ERM culture.

To what extent have personnel managers recaptured their enthusiasm for manpower planning, especially recruitment planning, in the light of projected demographic change in the 1990s? A survey conducted on behalf of the Institute of Personnel Management explores the issue. Its findings are presented and reviewed in the context of the general state of the art at the present time. Although in the private sector a number of major initiatives have been successfully launched in such areas as training and development and competitive restructuring, other areas of manpower planning find only limited support, and the public sector lags behind the rest of the field. There exist a few examples of comprehensive and systematic manpower planning.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

This paper tests the degree to which Sunstein's law of group polarization predicts the increase or decrease in polarization among individuals in an out-group during a polarizing event. The authors use the discourse on Parler surrounding the events of January 6th as a case study.

The study includes an overall sentiment analysis, a statistical analysis of emotions, along with eight other feelings, including anger, anticipation, disgust, fear, joy, sadness, surprise and trust. Specifically, the authors measure the differences in feelings related language used in posts as they pertain to Donald Trump and the Make America Great Again (MAGA) movement vs. Trump's Vice President Mike Pence both before and after January 6, 2021. The authors use this empirical analysis to show whether polarization in the Parler community increased or decreased after January 6th.

The authors find evidence that there is more complexity to polarization than Sunstein's theory would predict. The authors would expect a very polarized outed group to become more polarized relative to the general public after a central event; however, the authors see two extremes emerging within the Parler community (both strongly positive and strongly negative feelings toward Trump). The authors do not see unanimous consent across the Parler platform as Sunstein's theory would suggest; the out-group is becoming more polarized relative to the rest of the population. Instead, the authors observe a wide mix in reactions. The results of this study demonstrate that there is dissent even among the Parler echo chamber. For many themes surrounding the January 6th riots, Parler users express strong disagreement with each other and a lack of unity in their feelings for former President Trump.

The results suggest further research into polarization of outed groups and the policy implications of their polarization changes over time.

Increases in group polarization are often a motivator for public policy and are further becoming a major focus for research. Brookings' authors Stephanie Forrest and Joshua Daymude point to polarization as a substantial threat to American society, claiming “reducing extreme polarization is key to stabilizing democracy” (2022). Researchers Diana Epstein and John D. Graham demonstrate that polarized politics has impacted the “substance of rulemaking, judicial decisions, and legislation” along with “complicating long-term policy changes” (2007). The authors study how entrepreneurs have responded to this increase in polarization and its implications for public policy.

Not only does group polarization impact all types of groups, from the social to the economic, but also it has “particular implications for insulated ‘outgroups’” (Sunstein, 1999, p. 21). Groups that are excluded by either coercion or choice from dialog with other groups become even more polarized and extreme (Sunstein, 1999; Turner et al., 1989).

The authors have engaged in an empirical analysis that no other paper has addressed. This paper summarized the Parler sample data set and analyzed various themes associated with the events of January 6th, namely President Trump and MAGA themes and Vice President Pence. The analysis demonstrated a dramatic increase in negative sentiment and emotion related to Vice President Mike Pence after January 6th as well as mixed support for President Trump and an increase in disgust before and after the Capitol riot.

SOME twenty five years ago, in my late teens, poking about in a very dirty second hand bookshop of the sort which seem virtually to have disappeared nowadays, I came across a volume which had been very lovingly, and very clumsily rebound by hand in orange and brown morocco. It stood out from the nineteenth century sermons and the early twentieth century adventures in the Raj like some exotic tropical fruit. I took the book from the shelves and found that the front cover had on it a rather roughly executed plant design in blind. The raised bands of the spine were finished off with a small leaf design, and at the top of the spine on a dark brown and heavy label which I discovered later covered a messy attempt at tooling was the title of the book, The roadmender, in gilt. The title was also in blind on the front cover at the top and slightly askew. It was a dull day outside, and in the gloom of the shop, lit by one measly unshaded bulb, the book actually did seem to take on a luminous quality, but it was the fact that someone had clearly spent so much loving time on rebinding that made me buy it. I reasoned that if someone cared so much for what the contents had to say, either to rebind the book specially, or have to rebind it because of wear and tear, it might be worth reading. It was priced at one shilling—more than I was used to forking out in that type of shop where twopence (d) was the sort of money I anticipated paying in the days before inflated book prices. The title of the book meant nothing to me, and the name of the author—Michael Fairless—rang no literary bell in my head. But I bought it, and took it home.

The purpose of this paper is to introduce librarians, faculty, and other interested individuals to contemporary German literature in English translation.

German‐language authors born in 1950 or later and listed on the Contemporary Living Authors Comprehensive List developed by the German vendor Otto Harrassowitz are searched in OCLC's WorldCat database to determine the existence of English translations. A bio‐bibliographical list is then developed featuring all contemporary German‐language authors who have achieved an English language translation of at least one of their literary works.

Of the approximately 1,400 writers on Harrassowitz's comprehensive list, a surprisingly large number of almost 80 authors of the younger generation (born in 1950 or later) have been translated into English.

This bio‐bibliography of contemporary German belles lettres (of the younger generation) in English translation is the first of its kind. It can be used by librarians to check their current library holdings and to expand their collections of German literature in English translation.