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To provide in‐depth insights into one specific product recovery operation (remanufacturing) in the automotive sector, taking the example of original equipment manufacturers (OEM).

The research was undertaken within the engine remanufacturing facilities of a major European car manufacturer. The main data collection methods were open‐ended, non‐directive interviews and process observation. In addition, secondary data (internal company reports and documentation) were collected. Overall, a total of 64 interviews were conducted within the engine remanufacturing plant.

The case study revealed that the remanufacturing processes included challenges that have been traditionally investigated within “conventional” operations and supply chain management, such as high inventory levels or process through‐put times. It was also found that product take‐back and recovery in the automotive sector do not necessarily stem from a company's mission statement that includes (sustainable) responsibility, but are based on other motives. These motivations include the long‐term supply of spare parts, for example.

The findings are limited to one specific European car manufacturer and may therefore not necessarily apply to the independent automotive remanufacturing sector or to other OEM remanufacturers.

The case study gives an in‐depth insight into the issues within automotive product take‐back and recovery, the types of obstacles that may occur as well as how these may be overcome in the real world.

The findings provide new, real‐world insights for academia, but also feedback to industry by providing an in‐depth account of current automotive remanufacturing practices undertaken by the OEM.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Presents the three winning entries from the 1997 Scottish Schools Essay Competition, organized by the University of Paisley Library and sponsored by John Smith & Son Bookshops Limited. Sarah Bone’s first prize winning entry discusses J.M. Barrie’s Peter Pan and explores the darker and more disturbing aspects of the book. Alasdair MacGruer discusses the theme of social progress through science as shown in H.G. Wells’ The Time Machine. Rebecca Kelly discusses E. Nesbit’s The Railway Children and its relevance today.

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.

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

The study of group dynamics was central to the field of organization development at its inception. More recently, there has been a move away from considering irrational and unconscious dynamics in organizational life and more attention focused on rational and observable behavior that can be measured and quantified. We introduce the tool, Beneath the Surface of the Burke-Litwin Model, that invites consideration of how the overt behavior of individuals, groups, and entire systems is linked to covert dynamics. This more comprehensive view of organizational life provides scholar-practitioners with a systemic perspective, a view of covert dynamics by organizational level, and support for the ongoing development of one’s capacity for using self-as-instrument when engaged in organization development and organization change efforts.

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

This paper aims to evaluate the relation between acquisition premiums and amounts recognised as identifiable intangible assets (IIAs) in business combination, in periods before and after transition to International Financial Reporting Standards (IFRS).

This is an empirical archival research using data from business acquisitions.

In the pre-IFRS period, there is evidence of firms recognising IIAs in business combinations having higher acquisition premiums. This association of acquisition premiums and IIAs ceased with transition to IFRS, notwithstanding the relative latitude provided in accounting standards for the recognition of IIAs.

This paper complements the study by Su and Wells (2015) which founds little association between IIAs and performance subsequent to business acquisitions prior to transition to IFRS. The results here suggest that it is attributable to overpayment. Problematically, the incentives for opportunism remain and an issue requiring address is whether alternative sources of accounting flexibility in relation to business combinations exist, such as goodwill which is no longer subject to mandatory amortisation.

The results are consistent with accounting opportunism and suggest “overpayment” and accounting flexibility having an economic consequence. This would be expected to result in asset impairments in subsequent periods; however, there is little evidence of this occurring.

These results have relevance for regulators concerned with the operation of regulation relating to business acquisitions (AASB 3) and intangible assets (AASB 138).

This paper complements a number of papers concerned with the recognition of IIAs in business combinations and confirms what many researchers in the area typically assume (triangulation).

BY a happy consonance the Year Book of the Library Association for 1946 reached us as the Conference at Blackpool was beginning. It set a character to the Conference in that it contained a most admirably faithful portrait of the President. He was, without a shadow of doubt, the personality of the week. The flexible and earnest open features of the portrait are those of an unusual man, distinctive in thought, speech and act. This was reflected in an address which someone declared, with the warm acquiesence of his hearers, to be “a classic of librarianship.” Even if this prove to be an exaggeration, since prophecy is unwise and rarely fulfilled, that was the effect he produced, in words that began on a self‐excusing note and with a, to himself, unfair comparison of himself with his predecessors, became with increasing tempo a pæan of the joy so many of us share in librarianship, in spite of the sacrifices and slights that all librarians encounter, interwoven with the quoted or suggested results of a life‐time of reading.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.