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HIS holidays over, before the individual and strenuous winter work of his library begins, the wise librarian concentrates for a few weeks on the Annual Meeting of the Library Association. This year the event is of unusual character and of great interest. Fifty years of public service on the part of devoted workers are to be commemorated, and there could be no more fitting place for the commemoration than Edinburgh. It is a special meeting, too, in that for the first time for many years the Library Association gathering will take a really international complexion. If some too exacting critics are forward to say that we have invited a very large number of foreign guests to come to hear themselves talk, we may reply that we want to hear them. There is a higher significance in the occasion than may appear on the surface—for an effort is to be made in the direction of international co‐operation. In spite of the excellent work of the various international schools, we are still insular. Now that the seas are open and a trip to America costs little more than one to (say) Italy, we hope that the way grows clearer to an almost universal co‐working amongst libraries. It is overdue. May our overseas guests find a real atmosphere of welcome, hospitality and friendship amongst us this memorable September!

ABERDEEN, the “Granite City,” the “Silver City by the Sea,” the great headquarters of the grey granite trade, and one of the busiest and most influential mercantile cities in Scotland, has a name which is known throughout the civilized world, and a fame which has penetrated to nearly every quarter of the habitable globe. The writing of all that might legitimately be written concerning this remarkable, and in many cases unique, community of “ hard‐headed Aberdonians ” (as they are usually styled), would fill many large volumes, and as we have neither the time nor the space for the compilation of such a work of history and description as this would imply, our readers must be content with an unpretentious historical survey of what is of more immediate interest to them, viz. : the chief libraries belonging to the city of Aberdeen. These are two in number—the Library of the University and the Public Library.

The analysis of certain structures must be performed with due consideration to non‐linear behavior, such as material and geometric non‐linearities. The existing methods for treating non‐linear structural behavior generally make use of repeated linearization, such as load increment methods. This paper demonstrates that there is an alternative type of linearization that appears to have significant advantages when applied to the analysis of non‐linear structural systems. Briefly stated, this alternative linearization can be thought of as a “monomialization”. This monomial (single‐termed power function) approximation more faithfully models the power function behavior inherent in typical structural systems. Conveniently, it becomes a linear form when transformed into log space. Thus, computational tools based on linear algebra remain useful and effective. Preliminary results indicate that the monomial approximation provides a higher quality approximation to non‐linear phenomena exhibited in structural applications. Consequently, incremental and iterative methods become more effective because larger steps can be taken. The net result is an increase in reliability of the solution process and a significant reduction in computational effort. Two examples are presented to demonstrate the method.

This chapter develops the theoretical framework used to inform the study, which is based largely on neoinstitutional theory. This monograph recognizes that a holistic perspective and richer insights are needed when examining complex issues associated with the adoption of internationally acceptable practices. The proposed theoretical framework incorporates international influences, domestic influences, and intraorganizational dynamics. In the context of globalization, China’s convergence with internationally acceptable principles and standards is largely shaped by international forces, including supranational organizations, foreign investors, and international accounting firms. Furthermore, in order to examine the operation of those imported ideas, it is essential to consider China’s contextual setting, which comprises the political system, economic system, legal system, social and cultural system, and accounting infrastructure. In addition, the convergence process is also influenced by interaction among organizational players who may actively mobilize their power to preserve the status quo and protect their power and interests. The outcome and the process of loose coupling deeply intertwine with and reflect upon international influences, domestic influences, and intraorganizational dynamics.

THAT DR T. C. SMOUT in his highly praised A History of the Scottish People, 1560–1830 (1969) felt able to dismiss Robert Fergusson (‘the dissipated son of an Edinburgh clerk’) with the verdict ‘nothing more serious than the celebration of food and drink was ever his business’ indicates yet again the continuing depreciation that, with honourable exceptions, has been Fergusson's critical fate since his bourgeoning fame disappeared in the furore excited by the appearance of Burns.

This paper aims to explain institutional contradictions in the balanced scorecard (BSC) implementation process between organizations, which successfully implemented BSC. The purpose of this paper is to identify a comprehensive set of potential determinants influencing the successful implementation of BSC.

This study is an exploratory investigation into the BSC implementation based on a dialectical perspective. It uses the triangulation of data collection including interviews, documents and surveys. This also includes a comprehensive scrutiny of the relevant literature; a comprehensive analysis of case studies of BSC implementations in four organizations; and interviews and documents evidences that have already implemented or are in the process of implementing BSC.

The BSC was successfully implemented in the organizations, when the accounting systems introduced in these organization had already been institutionalized, that is, accepted and used on day-to-day basis. The dialectical perspective postulates that for change to become institutionalized in the organization, it needs to overcome the problem of embedded agency. This process of change is possible due to the accumulation of institutional contradiction that enables human praxis to introduce change (Seo and Creed, 2002).

There is a need to empirically test and refine the proposed factors and explore relationships among the various variables by collecting data from organizations that have already implemented BSC.

The findings of this study are important and relevant to all the different-sized organizations in the different sectors and industries. This study also makes a significant contribution to society in general.

This paper contributes to the literature on organizational and accounting change that emphasis the crucial role that institutional contradiction plays in the process of BSC implementation. The findings of this study will help management in making crucial decisions and in resource allocations that are required to make the BSC implementation a success.

This chapter examines the role and importance of leadership in public management reform through the experience of Hong Kong. It aims to identify the gap between leadership in public organizations and public management reform in both theory and research and to make recommendations on how the gap can be bridged, particularly under the Asian context. It is a major irony that while both leadership and public management reform have a common concern of fostering positive change in public organizations, these two streams of research are separated, incompatible, and even conflicting. While leadership study is influenced by disciplines such as the psychology and emphasizes a multifaceted approach, most public management reforms are based on the New Public Management (NPM) model which is economics-oriented and structure-driven. Through studying the role of leadership in the public management reform in Hong Kong, it is argued the hollowing-out of leadership in reform is often one of the leading causes for the failure to achieve the expected outcomes. This chapter will elaborate its argument in the following sequence. First, it will review the generic literature on leadership to highlight the importance and relevancy of leadership for public organizations. Second, it will point out the leadership crisis in public management reform caused by the dominance of the NPM model. Finally, it will discuss the negative impact of the hollowing-out of leadership on public management reform and how this problem should be tackled.

This paper aims to investigate various institutional pressures driving the adoption and implementation of a new risk management system; enterprise risk management (ERM).

The implementation of ERM-related practices is analysed based on an institutional framework and drawing on empirical evidence from multiple sources in ten large/medium-sized insurance companies. This paper focuses on extra-organisational pressures exerted by political, social and economic institutions on insurance companies which drove the adoption decision.

It was found that different change agents have taken part in the decision to introduce new risk management system as a part of ERM implementation process. Further, the institutional pressures, coercive, mimetic and normative, were found to differ in character and strength over different intervals of time in relation to the adoption of ERM. Companies that adopted ERM early were mostly driven by internal strategic drivers, whereas the recent adoption decision was more driven by coercive and mimetic pressures. Thus, evidence of divergence between insurance companies was found.

The findings have implications for policy makers, regulatory agencies and innovation developers. ERM was considered not only as a necessity but also as a value added to the insurance companies under study. Thus, regulators and innovation developers should survey main players in any specific organisational field to understand their views before issuing new compulsory regulations or developing innovations. They also need to consider exploring companies’ experiences with ERM, which can provide a basis for the development of strengthened and more informative regulatory ERM frameworks. This will support a faster and easier understanding and implementation of ERM framework hindered by the confusions companies may face when considering the complicated/changing regulatory and risk requirements.

This study extends the scope of institutional analysis to the risk management field, particularly ERM and to the explanation of how different institutions affect the decision to move towards ERM and modify the risk management rules applied within the organisational environment. It looks not only at convergences but also divergences associated with the period of time when ERM adoption decision was made. Thus, it develops a processual view of change.

The numerical treatment of non‐linear engineering phenomena often involves some sort of mathematical simplification. In many cases, the system under investigation is linearized about an operating point using the linear part of the Taylor’s series expansion. This allows local representation for use in incremental or iterative methods using well‐established computational tools for linear algebra. Demonstrates a different linearization technique that generally provides a higher quality fit to a certain class of functions than the standard Taylor linearization. This class of functions is general enough to represent all systems of algebraic equations. Presents a graphical demonstration of the quality of fit along with a discussion of why this alternative linearization provides a high quality fit. Also presents an engineering application of the linearization.

This chapter develops a theoretical model using the equifinality perspective to connect multiple systems of HR practices to alternative organizational structure types. We argue that firms following an exploitation strategy maintain competitive advantage through high levels of efficiency and reliability in production and delivery of existing products or services. Firms following an exploration strategy maintain a competitive advantage through continuous innovation and knowledge exchange and combination. Hence, organizations are more likely to successfully execute either strategy by implementing an HR system that would create the organizational structural characteristics that support the workforce requirements of the chosen strategy.