The development of a strategic control framework and its relationship with management accounting

Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus

Dancing to the music of the till— John Goto’s Ukadia

Dancing to the music of the till— John Goto’s Ukadia explores the photographic montage work of Goto in relation to an analysis of contemporary cultures of consumption

Expected Benefits of Voting and Voter Turnout

This empirical study seeks to identify key aggregate-level economic and non-economic determinants of the expected benefits from voting and hence aggregate voter turnout. A unique dimension of this study is the hypothesis that PAC (political action committee) election campaign contributions, e.g., to U.S. Senate races, may reduce the expected benefits of voting and hence voter turnout because the greater the growth of real PAC contributions, the greater the extent to which eligible voters may become concerned that these contributions lead to PAC political influence over elected officials. Indeed, this study finds for the period 1960-2000 that the voter participation rate has been negatively impacted by the growth in real PAC contributions to Senate election campaigns. Another interesting finding is that voter turnout is directly/positively related to strong public approval or strong public disapproval of the incumbent President. This study also finds that the voter participation rate has been positively impacted by the opportunity to vote in Presidential elections, the Vietnam War, a “too slowly” growing real GDP, and inflation rates when they exceed five percent per annum. Furthermore, this study also finds the voter participation rate to have been negatively impacted by the public’s general dissatisfaction with government.

Individual and institutional determinants of the male female wage gap among U.S. economics faculty

This paper provides new evidence on the male female wage gap in academia. Using unique data from the economics discipline, we estimate a human-capital based model to explore the nature of wage differentials among male and female economics professors. Results indicate the salary gap varies across systematically across individual and institutional characteristics.discrimination, wages, academia

Synthetic aperture radar images of ocean waves, theories of imaging physics and experimental tests

The physical mechanism for the synthetic Aperture Radar (SAR) imaging of ocean waves is investigated through the use of analytical models. The models are tested by comparison with data sets from the SEASAT mission and airborne SAR's. Dominant ocean wavelengths from SAR estimates are biased towards longer wavelengths. The quasispecular scattering mechanism agrees with experimental data. The Doppler shift for ship wakes is that of the mean sea surface

A Collection of Ticks (Ixodidae) From Sulawesi Utara, Indonesia

Ixodid ticks were collected from seven species of endemic murid rodents and from vegetation in Sulawesi Utara, Indonesia. Adult ticks belonging to the species, Amblyomma babirussae, A. cyprium and Dermacentor (Indocentor) steini were taken from the vegetation. Immature ticks assignable to the genera, Haemaphysalis, Amblyomma and Ixodes infested the murids with Parauromys dominator and Maxomys musschenbroekii being the two most heavily tick-infested host species. The data are compared to other tick records from Sulawesi