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1 – 10 of over 3000
Article
Publication date: 1 February 1984

Yvonne Morse and Wendy Davis

The CASTLE (Computer Automated Software for the Total Library Environment) System was developed and installed in the Ringling School of Art and Design Library from March, 1983…

Abstract

The CASTLE (Computer Automated Software for the Total Library Environment) System was developed and installed in the Ringling School of Art and Design Library from March, 1983 through September, 1983. The System is divided into six main areas: Circulation, On‐Line Catalog, Inventory and File Maintenance, Audio/Visual Equipment, Accounting, and Information and Management Reporting. Written from the distinct points of view of both programmer and librarian, this article describes the project's beginning phases, then how it developed as a unified effort and, finally, became a reality. The capabilities, flexibility, and completeness of the system are demonstrated.

Details

Library Hi Tech, vol. 2 no. 1
Type: Research Article
ISSN: 0737-8831

Book part
Publication date: 4 December 2012

Noel Addy and Timothy Yoder

We survey private foundations for governance factors and internal processes that help explain why they barely miss (or not) the benchmark for qualifying distributions that would…

Abstract

We survey private foundations for governance factors and internal processes that help explain why they barely miss (or not) the benchmark for qualifying distributions that would save them taxes on net investment income. Private foundations are subject to a 2% tax rate on their net investment income. If qualifying distributions are above a benchmark, the foundation qualifies for a 50% reduction in the tax rate to a 1% tax rate. This tax rate structure provides a “cliff effect” where the additional distributions required to qualify for the lower tax rate may actually be less than the potential tax savings (Sansing & Yetman, 2006). For example, one foundation in our sample could have saved $15,613 in tax by paying an additional $318 in distributions. We view this situation as a clear governance failure. Our first contribution to the literature is that board interest and information system strength affect the likelihood of avoiding such a governance failure, even after controlling for the general quality of management with management compensation and professional fees. Our second contribution is that foundations without sufficient financial savvy and sophistication appear to pay higher taxes. Given the large number of small, relatively unsophisticated foundations in America, differential tax rates based on sophistication is an interesting policy debate.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78052-593-8

Keywords

Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 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.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

Abstract

Details

Stories and Lessons from the World's Leading Opera, Orchestra Librarians, and Music Archivists, Volume 1: North and South America
Type: Book
ISBN: 978-1-80117-653-8

Article
Publication date: 1 December 1958

Among their wide range of steel drums for the packaging of liquid products, Victor Blagden & Co. Ltd. of Manchester manufacture containers painted with a chemically‐resistant…

Abstract

Among their wide range of steel drums for the packaging of liquid products, Victor Blagden & Co. Ltd. of Manchester manufacture containers painted with a chemically‐resistant coating for such products as solvents and strong chemicals which attack more conventional paints. For this purpose an ‘Epikote’ phenolic lacquer system (Robert Ingham Clark 2088) is used, two coats being applied automatically. The first coat is lightly stoved and the drums are fully cured after the second coat. The accompanying photographs show stages in the painting process.

Details

Anti-Corrosion Methods and Materials, vol. 5 no. 12
Type: Research Article
ISSN: 0003-5599

Article
Publication date: 1 May 2006

George K. Chacko

The singular success of Louis V. Gerstner, Jr. in rescuing IBM from dismemberment and destruction in terms of his shifting the institutional memory of 300,000 employees from…

Abstract

Purpose

The singular success of Louis V. Gerstner, Jr. in rescuing IBM from dismemberment and destruction in terms of his shifting the institutional memory of 300,000 employees from corporate politics to customer service focus, has been expalined memory management explain failures as well?

Design/methodology/approach

Chacko (memory management in survival decisions of corportions 1956‐2003, Barmarick Publications, UK, 2006) published a sequence of ordered procedures (protocol) of memory management: memory management disequilibria dimensions (MD)2 protocol. This paper applies the protocol to the birth and death of the GO computer.

Findings

The memory management disequilibria dimensions (MD)2 protocol analyzes accurately the Jerry Kaplan narrative of founding on August 14, 1987, the GO corporation to AT&T firing the last remaining employees of EO, the spin‐off of GO on July 29, 1994. (MD)2 Step 1: Chief Ntrapreneur officer will to win became a casualty, founder CTO/CNO Kaplan reflecting that money wasn’t the problem, but loss of faith of the chief financial officer on the viability, of the Software VP on the development schedules, of the CEO on market momentum, and of the CTO/ECO on the “stick‐to‐itveness” of the new management team.

Orginality/value

The habit patterns of thought and action that make a corporation/country unique are instructed/inscribed in individual/institional memory. This paper demonstrates that the (MD)2 protocol explains both success and failure, providing a basis to make memory management effective.

Details

Management Research News, vol. 29 no. 5
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 1 July 1955

Metal Industries Ltd. Changes in the Metal Industries Ltd. board of directors have taken place owing to the decision of R. W. McCrone to retire, after 33 years as managing…

Abstract

Metal Industries Ltd. Changes in the Metal Industries Ltd. board of directors have taken place owing to the decision of R. W. McCrone to retire, after 33 years as managing director and more recently as chairman, in order to devote himself more freely to other interests. The directors will recommend his appointment as one of the honorary presidents of the company. He will be succeeded as chairman by J. S. Hutchison.

Details

Anti-Corrosion Methods and Materials, vol. 2 no. 7
Type: Research Article
ISSN: 0003-5599

Article
Publication date: 1 January 2002

Tony Lachowetz, William A. Sutton, Mark McDonald, Rodney Warnick and John Clark

The purpose of this exploratory study was to identify those corporate sales activities that lead to teams' higher rates of retention of corporate customers. Twenty-two of 29…

Abstract

The purpose of this exploratory study was to identify those corporate sales activities that lead to teams' higher rates of retention of corporate customers. Twenty-two of 29 National Basketball Association (NBA) teams participated. Teams were categorized based on their success at retaining corporate customers for the three-season period 1998-99 to 2000-01. Key conclusions that led to higher rates of customer retention were: 1) teams having total control over the sale of corporate inventory; 2) corporate sales staff training; and 3) teams understanding that customers needed assistance in the activation of sponsorship programs.

Details

International Journal of Sports Marketing and Sponsorship, vol. 3 no. 4
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 1 March 2001

Laurie Larwood, Sergei Rodkin and Dean Judson

The need to maintain up-to-date technological skills despite an aging workforce makes it imperative that organizations increasingly focus on retraining older employees. This…

Abstract

The need to maintain up-to-date technological skills despite an aging workforce makes it imperative that organizations increasingly focus on retraining older employees. This article develops an adult career model based on the acquisition of technological skills and gradual skill obsolescence. The model suggests the importance of retraining and provides practical implications to the development of retraining programs. Suggestions for future research are also offered.

Details

International Journal of Organization Theory & Behavior, vol. 4 no. 3/4
Type: Research Article
ISSN: 1093-4537

Article
Publication date: 1 April 1985

Robert M. Brown and Martin E. Moser

This paper examines the sensitivity of the Economic Order Quantity (EOQ) inventory model to lot size errors when the purchase cost per unit, C, and the replenishment cost per…

Abstract

This paper examines the sensitivity of the Economic Order Quantity (EOQ) inventory model to lot size errors when the purchase cost per unit, C, and the replenishment cost per order, A, are both dependent on the amount ordered, Q. A formula for the percentage increase in average annual variable costs due to using a Q‐value different from Q is derived, and is shown to be the same as that for the simple EOQ and backorders model.

Details

International Journal of Operations & Production Management, vol. 5 no. 4
Type: Research Article
ISSN: 0144-3577

Keywords

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