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Kinds of Transactions Terms modified by Transactions Selected AbstractsTHE 1998 OECD CONVENTION: AN IMPETUS FOR WORLDWIDE CHANGES IN ATTITUDES TOWARD CORRUPTION IN BUSINESS TRANSACTIONSAMERICAN BUSINESS LAW JOURNAL, Issue 3 2000BARBARA CRUTCHFIELD GEORGE First page of article [source] Trust, Transactions, and Information Technologies in the U.S. Logistics IndustryECONOMIC GEOGRAPHY, Issue 2 2007Yuko Aoyama Abstract: How does information technology (IT) alter the organizational dynamics in an industry? In this article, we examine changes in competition and interfirm relations in the U.S. logistics industry, particularly whether "trust-based" interfirm relationships are being substituted by "competition-based" relationships and the rationale for outsourcing. We also examine how new IT tools and outsourcing interact and how logistics contracts, the size of firms, and knowledge lead to integration or disintegration within the industry. The results of our research demonstrate that while the use of IT tools is widespread, traditional trust-based relationships exhibit a considerable resilience in the logistics industry. The industry is also undergoing a complex process of restructuring in response to technological change, on the one hand, and the persistence of geographic and functional specialization, on the other hand. The industry's focus on the delivery of high-quality services, coupled with excess capacity in the industry in the past few years, has contributed to these contradictory trends. As a result, elimination of the middleman has not been as widely observed as expected. [source] Special Issue of European Transactions on Telecommunications on ,Next Generation Wireless and Mobile Communications',EUROPEAN TRANSACTIONS ON TELECOMMUNICATIONS, Issue 3 2006Bernhard Walke First page of article [source] Catania B. ,Antonio Meucci: how electrotherapy gave birth to telephony'.EUROPEAN TRANSACTIONS ON TELECOMMUNICATIONS, Issue 3 2004European Transactions on Telecommunications2003;14(6):53 The article to which this Erratum refers was published in European Transactions on Telecommunications 2003; 14(6) :539,552 [source] Family Transactions and Relapse in Bipolar Disorder,FAMILY PROCESS, Issue 1 2001Irwin S. Rosenfarb Ph.D. This study examined whether patient symptoms and relatives' affective behavior, when expressed during directly observed family interactions, are associated with the short-term course of bipolar disorder. Twenty-seven bipolar patients and their relatives participated in two 10-minute family interactions when patients were discharged after a manic episode. Results indicated that patients who showed high levels of odd and grandiose thinking during the interactions were more likely to relapse during a 9-month followup period than patients who did not show these symptoms during the family discussions. Relapse was also associated with high rates of harshly critical and directly supportive statements by relatives. Patients' odd thinking and relatives' harsh criticism were significantly more likely to be correlated when patients relapsed (r = .53) than when they did not relapse (r = .12). Results suggest that bipolar patients who show increased signs of residual symptomatology during family transactions during the post-hospital period are at increased relapse risk. The data also suggest that relatives of relapsing patients cope with these symptoms by increasing both positive and negative affective behaviors. Moreover, a bidirectional, interactional relationship between patients' symptoms and relatives' coping style seems to capture best the role of the family in predicting relapse in bipolar disorder. [source] Teaching and Learning Guide for: The Geopolitics of Climate ChangeGEOGRAPHY COMPASS (ELECTRONIC), Issue 5 2008Jon Barnett Author's Introduction Climate change is a security problem in as much as the kinds of environmental changes that may result pose risks to peace and development. However, responsibilities for the causes of climate change, vulnerability to its effects, and capacity to solve the problem, are not equally distributed between countries, classes and cultures. There is no uniformity in the geopolitics of climate change, and this impedes solutions. Author Recommends 1.,Adger, W. N., et al. (eds) (2006). Fairness in adaptation to climate change. Cambridge, MA: MIT Press. A comprehensive collection of articles on the justice dimensions of adaptation to climate change. Chapters discuss potential points at which climate change becomes ,dangerous', the issue of adaptation under the United Nations Framework Convention on Climate Change (UNFCCC), the unequal outcomes of adaptation within a society, the effects of violent conflict on adaptation, the costs of adaptation, and examples from Bangladesh, Tanzania, Botswana, and Hungary. 2.,Leichenko, R., and O'Brien, K. (2008). Environmental change and globalization: double exposures. New York: Oxford University Press. This book uses examples from around the world to show the way global economic and political processes interact with environmental changes to create unequal outcomes within and across societies. A very clear demonstration of the way vulnerability to environmental change is as much driven by social processes as environmental ones, and how solutions lie within the realm of decisions about ,development' and ,environment'. 3.,Nordås, R., and Gleditsch, N. (2007). Climate conflict: common sense or nonsense? Political Geography 26 (6), pp. 627,638. doi:10.1016/j.polgeo.2007.06.003 An up-to-date, systematic and balanced review of research on the links between climate change and violent conflict. See also the other papers in this special issue of Political Geography. 4.,Parry, M., et al. (eds) (2007). Climate change 2007: impacts adaptation and vulnerability. Contribution of Working Group II to the fourth assessment report of the intergovernmental panel on climate change. Cambridge, UK: Cambridge University Press. The definitive review of all the peer-reviewed research on the way climate change may impact on places and sectors across the world. Includes chapters on ecosystems, health, human settlements, primary industries, water resources, and the major regions of the world. All chapters are available online at http://www.ipcc.ch/ipccreports/ar4-wg2.htm 5.,Salehyan, I. (2008). From climate change to conflict? No consensus yet. Journal of Peace Research 45 (3), pp. 315,326. doi:10.1177/0022343308088812 A balanced review of research on the links between climate change and conflict, with attention to existing evidence. 6.,Schwartz, P., and Randall, D. (2003). An abrupt climate change scenario and its implications for United States national security. San Francisco, CA: Global Business Network. Gives insight into how the US security policy community is framing the problem of climate change. This needs to be read critically. Available at http://www.gbn.com/ArticleDisplayServlet.srv?aid=26231 7.,German Advisory Council on Global Change. (2007). World in transition: climate change as a security risk. Berlin, Germany: WBGU. A major report from the German Advisory Council on Global Change on the risks climate changes poses to peace and stability. Needs to be read with caution. Summary and background studies are available online at http://www.wbgu.de/wbgu_jg2007_engl.html 8.,Yamin, F., and Depedge, J. (2004). The International climate change regime: a guide to rules, institutions and procedures. Cambridge, UK: Cambridge University Press. A clear and very detailed explanation of the UNFCCC's objectives, actors, history, and challenges. A must read for anyone seeking to understand the UNFCCC process, written by two scholars with practical experience in negotiations. Online Materials 1.,Environmental Change and Security Program at the Woodrow Wilson International Center for Scholars http://www.wilsoncenter.org/ecsp The major website for information about environmental security. From here, you can download many reports and studies, including the Environmental Change and Security Project Report. 2.,Global Environmental Change and Human Security Project http://www.gechs.org This website is a clearing house for work and events on environmental change and human security. 3.,Intergovernmental Panel on Climate Change (IPCC) http://www.ipcc.ch/ From this website, you can download all the chapters of all the IPCC's reports, including its comprehensive and highly influential assessment reports, the most recent of which was published in 2007. The IPCC were awarded of the Nobel Peace Prize ,for their efforts to build up and disseminate greater knowledge about man-made (sic) climate change, and to lay the foundations for the measures that are needed to counteract such change'. 4.,Tyndall Centre for Climate Change Research http://www.tyndall.ac.uk The website of a major centre for research on climate change, and probably the world's leading centre for social science based analysis of climate change. From this site, you can download many publications about mitigation of and adaptation to climate change, and about various issues in the UNFCCC. 5.,United Nations Framework Convention on Climate Change http://unfccc.int/ The website contains every major document relation to the UNFCCC and its Kyoto Protocol, including the text of the agreements, national communications, country submissions, negotiated outcomes, and background documents about most key issues. Sample Syllabus: The Geopolitics of Climate Change topics for lecture and discussion Week I: Introduction Barnett, J. (2007). The geopolitics of climate change. Geography Compass 1 (6), pp. 1361,1375. United Nations Secretary General, Kofi Annan, address to the 12th Conference of Parties to the United Nations Framework Convention on Climate Change, Nairobi, 15 November 2006. Available online at http://www.unep.org/Documents.Multilingual/Default.asp?DocumentID=495&ArticleID=5424&l=en Week II: The History and Geography of Greenhouse Gas Emissions Topic: The drivers of climate change in space and time Reading Baer, P. (2006). Adaptation: who pays whom? In: Adger, N., et al. (eds) Fairness in adaptation to climate change. Cambridge, MA: MIT Press, pp. 131,154. Boyden, S., and Dovers, S. (1992). Natural-resource consumption and its environmental impacts in the Western World: impacts of increasing per capita consumption. Ambio 21 (1), pp. 63,69. Week III: The Environmental Consequences of climate change Topic: The risks climate change poses to environmental systems Reading Intergovernmental Panel on Climate Change. (2007). Climate change 2007: climate change impacts, adaptation and vulnerability: summary for policymakers. Geneva, Switzerland: IPCC Secretariat. Watch: Al Gore. The Inconvenient Truth. Weeks IV and V: The Social Consequences of Climate Change Topic: The risks climate change poses to social systems Reading Adger, W. N. (1999). Social vulnerability to climate change and extremes in coastal Vietnam. World Development 27, pp. 249,269. Comrie, A. (2007). Climate change and human health. Geography Compass 1 (3), pp. 325,339. Leary, N., et al. (2006). For whom the bell tolls: vulnerability in a changing climate. A Synthesis from the AIACC project, AIACC Working Paper No. 21, International START Secretariat, Florida. Stern, N. (2007). Economics of climate change: the Stern review. Cambridge, UK: Cambridge University Press (Chapters 3,5). Week VI: Mitigation of Climate Change: The UNFCCC Topic: The UNFCCC and the Kyoto Protocol Reading Najam, A., Huq, S., and Sokona, Y. (2003). Climate negotiations beyond Kyoto: developing countries concerns and interests. Climate Policy 3 (3), pp. 221,231. UNFCCC Secretariat. (2005). Caring for climate: a guide to the climate change convention and the Kyoto Protocol. Bonn, Germany: UN Framework Convention on Climate Change Secretariat. Weeks VII and VIII: Adaptation to Climate Change Topic: What can be done to allow societies to adapt to avoid climate impacts? Reading Adger, N., et al. (2007). Assessment of adaptation practices, options, constraints and capacity. In: Parry, M., et al. (eds) Climate change 2007: impacts, adaptation and vulnerability. Contribution of Working Group II to the fourth assessment report of the intergovernmental panel on climate change. Cambridge, UK: Cambridge University Press, pp. 717,744. Burton, I., et al. (2002). From impacts assessment to adaptation priorities: the shaping of adaptation policy. Climate Policy 2 (2,3), pp. 145,159. Eakin, H., and Lemos, M. C. (2006). Adaptation and the state: Latin America and the challenge of capacity-building under globalization. Global Environmental Change: Human and Policy Dimensions 16 (1), pp. 7,18. Ziervogel, G., Bharwani, S., and Downing, T. (2006). Adapting to climate variability: pumpkins, people and policy. Natural Resources Forum 30, pp. 294,305. Weeks IX and X: Climate Change and Migration Topic: Will climate change force migration? Readings Gaim, K. (1997). Environmental causes and impact of refugee movements: a critique of the current debate. Disasters 21 (1), pp. 20,38. McLeman, R., and Smit, B. (2006). Migration as adaptation to climate change. Climatic Change 76 (1), pp. 31,53. Myers, N. (2002). Environmental refugees: a growing phenomenon of the 21st century. Philosophical Transactions of the Royal Society 357 (1420), pp. 609,613. Perch-Nielsen, S., Bättig, M., and Imboden, D. (2008). Exploring the link between climate change and migration. Climatic Change (online first, forthcoming); doi:10.1007/s10584-008-9416-y Weeks XI and XII: Climate Change and Violent Conflict Topic: Will Climate change cause violent conflict? Readings Barnett, J., and Adger, N. (2007). Climate change, human security and violent conflict. Political Geography 26 (6), pp. 639,655. Centre for Strategic and International Studies. (2007). The age of consequences: the foreign policy and national security implications of global climate change. Washington, DC: CSIS. Nordås, R., and Gleditsch, N. (2007). Climate conflict: common sense or nonsense? Political Geography 26 (6), pp. 627,638. Schwartz, P., and Randall, D. (2003). An abrupt climate change scenario and its implications for United States national security. San Francisco, CA: Global Business Network. [online]. Retrieved on 8 April 2007 from http://www.gbn.com/ArticleDisplayServlet.srv?aid=26231 Focus Questions 1Who is most responsible for climate change? 2Who is most vulnerable to climate change? 3Does everyone have equal power in the UNFCCC process? 4Will climate change force people to migrate? Who? 5What is the relationship between adaptation to climate change and violent conflict? [source] Biostratigraphical dating of the Thornton Fossil Konservat-Lagerstätte, Silurian, Illinois, USAGEOLOGICAL JOURNAL, Issue 3 2002David K. Loydell Abstract Graptoloid graptolites, conodonts and chitinozoans from the lower part of the Racine Dolomite Formation at the Material Services Corporation quarry at Thornton indicate that the Fossil Konservat-Lagerstätte here is of late Sheinwoodian (early Wenlock) age. It is thus of an age approximately midway between those of the other Midwest Lagerstätten: within the Brandon Bridge Formation at Waukesha (Telychian), and the Mississinewa Shale (Gorstian) and Lecthaylus Shale (Gorstian). Conodonts indicate that the Fossil Konservat-Lagerstätte at Thornton corresponds to the ,post Kockelella walliseri interregnum' sensu Jeppsson (1997, Transactions of the Royal Society of Edinburgh: Earth Sciences88: 91,114). Copyright © 2002 John Wiley & Sons, Ltd. [source] ERRATUM: IEEJ Transactions on Electrical and Electronic Engineering, 4, 6IEEJ TRANSACTIONS ON ELECTRICAL AND ELECTRONIC ENGINEERING, Issue 1 2010Article first published online: 22 DEC 200 The original article to which this Erratum refers was published in IEEJ Transactions on Electrical and Electronic Engineering Vol.4, No. 6 [source] Meetings, Transactions and Society NewsINTERNATIONAL JOURNAL OF DERMATOLOGY, Issue 8 2010Robert A. Schwartz md No abstract is available for this article. [source] Meetings, Transactions and Society NewsINTERNATIONAL JOURNAL OF DERMATOLOGY, Issue 10 2009Article first published online: 17 SEP 200 No abstract is available for this article. [source] Meetings, Transactions and Society NewsINTERNATIONAL JOURNAL OF DERMATOLOGY, Issue 4 2009Article first published online: 19 MAR 200 First page of article [source] Meetings, Transactions and Society NewsINTERNATIONAL JOURNAL OF DERMATOLOGY, Issue 12 2006Article first published online: 6 DEC 200 No abstract is available for this article. [source] Meetings, Transactions and Society NewsINTERNATIONAL JOURNAL OF DERMATOLOGY, Issue 7 2006Article first published online: 4 JUL 200 First page of article [source] Meetings, Transactions and Society NewsINTERNATIONAL JOURNAL OF DERMATOLOGY, Issue 4 2006Eduardo Silva-Lizama MD No abstract is available for this article. [source] Meetings, Transactions and Society NewsINTERNATIONAL JOURNAL OF DERMATOLOGY, Issue 7 2005Article first published online: 28 JUN 200 No abstract is available for this article. [source] The Credibility of Voluntary Disclosure and Insider Stock TransactionsJOURNAL OF ACCOUNTING RESEARCH, Issue 4 2007FENG GU ABSTRACT We examine stock price reaction to voluntary disclosure of innovation strategy by high-tech firms and its relation with insider stock transactions before the disclosure. We find that, despite the qualitative and subjective nature of strategy-related disclosure, there is positive stock price reaction to the disclosure. The evidence suggests that investors view the disclosure as credible good news. We also find that the disclosure is associated with more positive stock price reaction when it is preceded by insider purchase transactions. This evidence is consistent with insider purchase enhancing the credibility of the disclosure. The credibility-enhancing effect is found to be stronger for firms with higher degrees of information asymmetry (younger firms, firms with lower analyst following, loss firms, and firms with higher research and development (R&D) intensity). Our evidence also indicates that predisclosure insider purchase is associated with greater future abnormal returns, suggesting that managers are privy to good news shortly before the disclosure. [source] The distribution of South American galaxiid fishes: the role of biological traits and post-glacial historyJOURNAL OF BIOGEOGRAPHY, Issue 1 2004Víctor Cussac Abstract Aim, The aim of this work is to update the distribution data of Galaxiidae in South America, relating extant distribution to physiological and reproductive characteristics of the species, latitude, temperature, and post-glacial opportunities for colonization. Location, Lakes and rivers of Patagonia. Methods, We compared, and eventually reconsidered, general data about distribution based on the original literature about capture sites, incorporating several published and unpublished data to the analysis of the biological traits and distribution of Galaxiidae. Results, The more consistent issue in the comprehension of galaxiid biogeography in South America is the ability to establish landlocked populations. Different founding events in landlocked populations of Galaxias maculatus suggest the possible existence of older and younger landlocked populations. This difference in the time since the establishment of lacustrine populations could have been expressed in their ability for colonization of post-glacial areas. Galaxias maculatus, Aplochiton and Brachygalaxias are more clearly excluded from the post-glacial area than G. platei. For all the species we could note a more abundant record of lake populations at the area of glacial refuges. It could be noted that the most successful species, Galaxias platei, is a specialized deep bottom dweller. Deep bottom dwelling helps to endure winter constraints and it appears to be an alternative to the colonization of the littoral and limnetic zones of post-glacial lakes, the prefered habitat of the other Patagonian fish species. Main conclusions, At the end of this process of post-glacial colonization, in the beginning of twentieth century, man introduced several salmonid species in Patagonia. In addition, antropogenic actions had its more recent consequences in global warming. Nowadays we were able to observe new localities for Brazilian fishes into the Austral Subregion and expect some changes in the distribution of Galaxiidae. Northern limits for all species and southern limits for landlocked G. maculatus, Brachigalaxias bullocki and Aplochiton zebra, could be displaced southward. Probably, the species less affected by the changes will be G. platei. These predictions could be accurately formulated using the model of B.J. Shuter & J.R. Post (1990) Transactions of the American Fisheries Society119, 314,336, when biological database on these species are completed. [source] Modeling Geographic Ferrous Scrap Markets: Regional Prices and Interregional Transactions in the United States,JOURNAL OF REGIONAL SCIENCE, Issue 2 2005Gene Gruver The model uses a computer-generated equilibrium framework to solve for prices that support the observed spatial distribution of supply and demand quantities. This paper presents the model's formal structure and its solution algorithm. The model specification is highly disaggregated with 1,212 supply and 240 demand regions. Characteristics of the equilibrium solution are described for prices and interregional flows. Sensitivity of equilibrium values to changes in model parameters is reported. [source] Transactions of the Statistical Society of London (1837)JOURNAL OF THE ROYAL STATISTICAL SOCIETY: SERIES A (STATISTICS IN SOCIETY), Issue 1 2002Sidney Rosenbaum Summary. The Transactions of the Statistical Society of London (1837) appeared before the journal of the Royal Statistical Society began publication and represents the substantial statistical work that had been undertaken in the early years of the existence of the Society. The contents of this publication are summarized here against the historical background of the time. [source] Curing and Healing: Medical Anthropology in Global Perspective; Everyday Spirits and Medical Interventions: Ethnographic and Historical Notes on Therapeutic Conventions in Zanzibar Town; Some Spirits Heal, Others Only Dance: A Journey into Human Selfhood in an African Village; The Straight Path of the Spirit: Ancestral Wisdom and Healing Traditions in Fiji; Healing Makes Our Hearts Happy: Spirituality and Cultural Transformations among the Ju!'hoansiMEDICAL ANTHROPOLOGY QUARTERLY, Issue 1 2001Helle Samuelsen Curing and Healing: Medical Anthropology in Global Perspective. Andrew Strathern and Pamela J. Stewart. Durham, NC: Carolina Academic Press, 1999. vii+224 pp. Everyday Spirits and Medical Interventions: Ethnographic and Historical Notes on Therapeutic Conventions in Zanzibar Town. Tapio Nisula. Saarijanjarvi: Transactions of the Finnish Anthropological Society 43,1999. 321 pp. Some Spirits Heal, Others Only Dance:. Journey into Human Selfhood in an African Village. Roy Willis with K. B. S. Chisanga. H. M. K. Sikazwe. Kapembwa B. Sikazwe. and Sylvia Nanyangwe .Oxford: Berg, 1999. xii. 220pp. The Straight Path of the Spirit: Ancestral Wisdom and Healing Traditions in Fiji. Richard Katz. Rochester, VT. Park Street Press, 1999.413 pp. Healing Makes Our Hearts Happy: Spirituality and Cultural Transformations among the Ju!'hoansi. Richard Katz. Megan Biesele. and Verna St. Denis. Rochester, VT: Inner Traditions, 1997. xxv. 213 pp. [source] Indian Giver or Nobel Savage: Duping, Assumptions of Identity, and Other Double Entendres in Rigoberta Menchú Turn's Stoll/En PastAMERICAN ETHNOLOGIST, Issue 2 2001Diane M. Nelson I address the emotional debate over David Stoll's claims that parts of Nobel Laureate Rigoberta Menchu Turn's testimonial are untrue. Rather than arguing for or against either "side", I negotiate the double entendre of "Indian giver" and the assumptions that structure the arguments that make up the debate. I track how such assumptions of identity involve a detour through gendered, ethnic, and transnational difference. Transactions such as gifting, joking, and stereotyping are ecstatic and pleasurable, and vacillate with threatening to suggest that the vacillation itself, the exchange, is essential to identification and that the empiricist promise of being "nonduped" is an error. [identity, violence, globalization, consciousness, Mayan organizing, gender, U.S. anthropology] [source] Photovoltaics literature survey (no. 80)PROGRESS IN PHOTOVOLTAICS: RESEARCH & APPLICATIONS, Issue 6 2010Compiled by Santosh Shrestha In order to help keep readers up-to-date in the field each issue of Progress in Photovoltaics will contain a list of recently published journal articles most relevant to its aims and scope. This list is drawn from an extremely wide range of journals, including IEEE Transactions on Electron Devices, Journal of Applied Physics, Applied Physics Letters, Progress in Photovoltaics and Solar Energy Materials and Solar Cells. To assist the reader, the list is separated into broad categories, but please note that these classifications are by no means strict. Also note that inclusion in the list is not an endorsement of a paper's quality. If you have any suggestions please email Santosh Shrestha at s.shrestha@unsw.edu.au. [source] Photovoltaics literature survey (No. 72)PROGRESS IN PHOTOVOLTAICS: RESEARCH & APPLICATIONS, Issue 6 2009Avi Shalav In order to help keep readers up-to-date in the field each issue of Progress in Photovoltaics will contain a list of recently published journal articles most relevant to its aims and scope. This list is drawn from an extremely wide range of journals, including IEEE Transactions on Electron Devices, Journal of Applied Physics, Applied Physics Letters, Progress in Photovoltaics and Solar Energy Materials and Solar Cells. To assist the reader, the list is separated into broad categories, but please note that these classifications are by no means strict. Also note that inclusion in the list is not an endorsement of a paper's quality. [source] Transactions in futures markets: Informed or uninformed?THE JOURNAL OF FUTURES MARKETS, Issue 12 2007Alex Frino Using a proprietary data set from the Sydney Futures Exchange, this study reconciles an inconsistency in futures microstructure literature. One strand of the literature documents that single trades in futures markets contain information, whereas another strand finds that trade packages in futures markets do not contain information. This study controls for methodological and sample differences in examining the price impact of individual trades and trade packages. We find little evidence that transactions in futures markets contain information. © 2007 Wiley Periodicals, Inc. Jrl Fut Mark 27:1159,1174, 2007 [source] Intellectual Property and Technology Due Diligence in Business Transactions (Part 2)THE JOURNAL OF WORLD INTELLECTUAL PROPERTY, Issue 4 2001Sheldon Burshtein First page of article [source] Beyond Transactions: On the Interpersonal Dimension of Economic RealityANNALS OF PUBLIC AND COOPERATIVE ECONOMICS, Issue 2 2000Benedetto Gui The paper investigates the interpersonal dimension of economic reality,i.e. the reciprocal influences between interpersonal phenomena of a communicative\affective nature and usual economic phenomena. A face-to-face interaction, or ,encounter', is depicted as a special productive process in which agents,besides exchanging ordinary goods or delivering services,create and simultaneously consume ,relational goods'. Inputs include ,relational assets',;e.g. relation-specific information, or the social climate of a workshop,;which in turn are affected by encounters. Consideration of relational goods and assets broadens the economists' perspective in several directions. [source] Inter-Organisational Alliances and the Importance of Accounting for Value in Kind Transactions: Exploring the Role of Formal Management Accounting ControlsAUSTRALIAN ACCOUNTING REVIEW, Issue 2 2009Brian A. Burfitt This article examines the role of management accounting control practices in relation to inter-organisational alliances (IOAs) involving non-cash, ,value in kind' (VIK) transactions. The research is undertaken in the context of a retrospective case study of the Sydney 2000 Olympic Games which examines how SOCOG managed and accounted for over $360 million of VIK. The case study is based on both document study and interviews with individuals involved with this aspect of the Sydney 2000 Olympic Games. On combining previous research concerning both the lifecycle (Das and Teng 2002) and the nature of formal accounting controls (Dekker 2004) in IOAs, a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK , recognition, planning/budgeting, procedures/rules and performance monitoring , becomes evident. Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. [source] Transactions of the Swedish Ophthalmological Society 2002ACTA OPHTHALMOLOGICA, Issue 6 2003Edited by Anders Bergström No abstract is available for this article. [source] Transactions of the Swedish Ophthalmological Society 2000ACTA OPHTHALMOLOGICA, Issue 6 2001Anders Bergström First page of article [source] Disabled children, parent,child interaction and attachmentCHILD & FAMILY SOCIAL WORK, Issue 2 2006David Howe ABSTRACT Although caregiver factors are generally considered the more potent in determining children's attachment organization, a number of child factors have also been considered. Among these have been temperament and disabilities. The present paper examines the effect of various types of children's disability on parent,child interactions, including how disabilities affect parental sensitivity and communications. A brief outline of attachment theory and patterns of organization is followed by a review of the research evidence that has looked at children with disabilities and insecure attachments. A complex picture emerges in which it is not a child's disability per se that is associated with insecure attachments but rather an interaction between children with disabilities and the caregiver's state of mind with respect to attachment. Transactions between both child and caregiver vulnerability factors affect sensitivity, communications and security of attachment. Practice implications for prevention, advice and support are considered. [source] |