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While shareholder wealth maximization is accepted by finance theoreticians as the financial goal of the firm, the implementation of this goal is not simple. There can be significant economic impacts of using an alternative goal such as return on investment (ROI) maximization instead of net present value maximization. Many areas of management discretion can be affected by the choice of ROI maximization versus profit maximization. Differential managerial decisions for these two alternative goals have been noted in such areas as investments in new plant and equipment, investments in research and development, and maintenance of plant and equipment. In addition, managers may have preferences among alternative accounting policies (depreciation schema and inventory valuation methods) that depend on their objective.

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

The purpose of this study was to determine the extent to which academic researchers consider the relationship between broadband access and children’s information seeking in the United States. Because broadband has been cited as an essential element of contemporary learning, this study sought to identify gaps in the attention given to the role of broadband in the information seeking environment of youth.

The researchers conducted a mixed method synthesis of academic research published in peer-reviewed journals between 1991 and 2011 that reported the information seeking of children aged 5–18 years. Quantitative and qualitative data were gathered from leading databases, analyzed separately, and conclusions drawn from integrated results.

The results of this study indicated that broadband is rarely considered in the design of children’s information seeking published in peer-reviewed research journals. Only 15 studies showed any presence of broadband in study design or conclusions. Due to the small number of qualifying studies, the researchers could not conduct the synthesis; instead, the researchers conducted a quantitative relationship analysis and qualitative content analysis.

Given the focus of policymaking and public discussion on broadband, its absence as a study consideration suggests a crucial gap for scholarly researchers to address.

The data set included only studies of children in the United States, therefore, findings may not be universally applicable.

Despite national imperatives for ubiquitous broadband and a tradition of information seeking research in library and information science (LIS) and other disciplines, a lack of academic research about how broadband affects children’s information seeking persists.

The purpose of this paper is to investigate how the accounting notion of “human depreciation” helped the defined benefit pension plan emerge as the dominant means of dealing with an aging workforce in the first half of twentieth century USA.

The study examines historical material to identify the intersection of several different practices and knowledges that came together in the early decades of the 1900s to permit human depreciation in 1949 to be used to formally link aging employees to their employers.

In the early part of the twentieth century, humans and machines were constructed as parts of a single productive system, human traits were studied in order to increase their machine-like capacities, in the hope of creating a more efficient industrial economy. At the same time, fatigue associated with this industrial nation was constructing the older worker as subject to decline, hence opening the door to a linkage to physical and economic depreciation.

Reveals that the language of accounting can be utilized by non-accountants and outside organizational boundaries to effect public policy and play a constitutive role. Thus, who is able to use accounting conventions is important in understanding how accounting shapes social settings.

“Human depreciation”, used by the Steel Industry Board in 1949 to assign responsibility to employers for the depreciation of their human assets, has been left unexamined despite being cited as one of the greatest contributors to the growth of industrial pensions in the USA. The study examines accounting as an interface among and between the organizational and “non-accounting” spheres.

Research has shown that for young adults, marital attitudes (e.g., desire, importance, and expectation) are associated with relationship quality. However, how this association plays out for young adults of color is less known. Additionally, the influence of skin tone perception on the relationship between marital attitudes and relationship quality remains understudied. To explore these associations, the authors examined African American and Latinx young adults (N = 57, M_age = 20.71 years, SD = 1.28; 75.4% female) attending a Midwestern university. Exploratory results indicated that marital expectations were positively associated with relationship quality in that young adults who expected to marry one day, reported greater relationship satisfaction, commitment, and intimacy in their current relationships. Additionally, skin tone perception moderated the association between marital attitudes and relationship quality in two ways (i.e., between expectations and satisfaction and between importance and intimacy). Collectively, findings suggest that differing levels of marital attitudes and skin tone perception contributes to young adults’ perceptions of relationship quality. Considering these psychological factors of attitudes, skin tone perception, and relationship quality, together with systemic racial/ethnic discrimination, the authors discuss future research and practice considerations.

Teenagers are typically described as impulsive and risk taking. Yet recent research shows that this observation does not hold in all contexts. Rather, adolescents show higher impulsivity and risk taking than children or adults in affective contexts. Motivational and affective processes are therefore of particular interest when trying to understand typical adolescent behavior. Additionally, pubertal hormones are hypothesized to play a special role in adolescents’ motivated decision making. However, evidence for the mechanisms underlying this relationship is sparse. In this chapter, we aim to integrate findings from human and animal studies in order to elucidate the specific impact of pubertal hormones on motivational processes in adolescence. Against this background, we critically discuss and reinterpret recent findings in psychology and neuroscience, speculate about underlying mechanisms, and suggest new approaches for future studies of adolescent behavior.

In its passage through the Grand Committee the Food Bill is being amended in a number of important particulars, and it is in the highest degree satisfactory that so much interest has been taken in the measure by members on both sides of the House as to lead to full and free discussion. Sir Charles Cameron, Mr. Kearley, Mr. Strachey, and other members have rendered excellent service by the introduction of various amendments; and Sir Charles Cameron is especially to be congratulated upon the success which has attended his efforts to induce the Committee to accept a number of alterations the wisdom of which cannot be doubted. The provision whereby local authorities will be compelled to appoint Public Analysts, and compelled to put the Acts in force in a proper manner, and the requirement that analysts shall furnish proofs of competence of a satisfactory character to the Local Government Board, will, it cannot be doubted, be productive of good results. The fact that the Local Government Board is to be given joint authority with the Board of Agriculture in insuring that the Acts are enforced is also an amendment of considerable importance, while other amendments upon what may perhaps be regarded as secondary points unquestionably trend in the right direction. It is, however, a matter for regret that the Government have not seen their way to introduce a decisive provision with regard to the use of preservatives, or to accept an effective amendment on this point. Under existing circumstances it should be plain that the right course to follow in regard to preservatives is to insist on full and adequate disclosure of their presence and of the amounts in which they are present. It is also a matter for regret that the Government have declined to give effect to the recommendation of the Food Products Committee as to the formation of an independent and representative Court of Reference. It is true that the Board of Agriculture are to make regulations in reference to standards, after consultation with experts or such inquiry as they think fit, and that such inquiries as the Board may make will be in the nature of consultations of some kind with a committee to be appointed by the Board. There is little doubt, however, that such a committee would probably be controlled by the Somerset House Department; and as we have already pointed out, however conscientious the personnel of this Department may be—and its conscientiousness cannot be doubted—it is not desirable in the public interest that any single purely analytical institution should exercise a controlling influence in the administration of the Acts. What is required is a Court of Reference which shall be so constituted as to command the confidence of the traders who are affected by the law as well as of all those who are concerned in its application. Further comment upon the proposed legislation must be reserved until the amended Bill is laid before the House.

The purpose of this paper is to investigate the factors which influence mobile government (m-government) services adoption in India.

Adoption behavior of m-government services by 311 respondents is probed by using a multiple set of constructs drawn from technology acceptance model (TAM), unified theory of acceptance and use of technology (UTAUT), theory of planned behavior (TPB) and hierarchical regression analysis. Specifically, eight hypotheses were tested around constructs like Perceived Usefulness (PU), Perceived Ease of Use (EOU), Compatibility (COM), Trust (T), Influence (I), Self-Efficacy (SE), Facilitating Conditions (FC), Attitude (ATT) and Behavioral Intention to Adopt m-government services (BI).

Results show that PU, EOU, T and ATT were found to have significant influence on the adoption of m-government services. Furthermore, demographic variables (age, marital status, occupation, educational qualification and frequency of using m-government services) were not found to be significant predictors for the adoption of m-government services in India.

While most of the technology adoption studies are focused on commercial activities, studies on internet interfaces vis-à-vis the public services are limited to investigation of e-government services. Besides, there are more studies contextualized in the developed countries as compared to developing countries. Academic research on m-government adoption is scant and the present paper is a significant contribution in the Indian context.

Muslims living in multi-religious societies are considered more conscious about the permissibility (Halal) of products and thus the majority of Halal research in the non-financial sector was conducted in multi-ethnic societies. Nonetheless, the global trade is changing the way we perceive the origin of products and brands and their permissibility under Islamic Sharia laws. This apparently has serious implications for international companies operating in food, cosmetics and pharmaceutical products. The purpose of this paper is to investigate the role of Muslim attitude towards Halal products, their subjective norms and religiosity in predicting intention to choose Halal products.

A structured question was designed to elicit consumer attitude, subjective norms, intention to choose Halal products and degree of inter and intra personal religiosity. Data were collected from 180 adult respondents using a convenience sampling method. Only 150 responses were deemed suitable for further analysis, yielding a response rate of 83 per cent. Stepwise regression analysis was used to test the proposed model.

The results indicated that theory of reasoned action (TRA) is a valid model in predicting intention to choose Halal products. The results further indicate that subjective norms (β=0.455, p, 0.001), attitude towards the Halal products (β=0.265, p, 0.001) and intra personal religiosity (β=0.167, p, 0.001) positively influence attitude towards the Halal products. Interestingly, subjective norm appears to be the strongest of all the predictors for choosing Halal products.

The data collected for the current study investigate global attitude towards Halal products. It would be interesting if future researchers examine consumers ' attitude towards specific Halal products for specific product categories.

It is argued in this research that the presence of strong attitude towards Halal products in Muslim consumers might play an important role in exclusion or inclusion of brands, based on their conformance to Halal requirements.

The paper extends the applicability of the theory of reasoned action model by investigating the role of inter-personal and intra-personal religiosity in intention to choose Halal products.

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.