UA3/8/6 President\u27s Office-Meredith Committees & Task Forces

Committee and task force files created by the President\u27s Office during Thomas Meredith\u27s tenure as president of WKU

Aspects of command language portability incorporating a machine-independent filestore concept

A brief summary of job control language development precedes a general discussion of possible improvements in command language practice. The user requirements of a command language are considered with special reference to a machine independent basis. "Primitive" functions are defined from this viewpoint. To meet the proposed objective of portability it is suggested that an appreciation of the user interaction with the computer operating system is necessary. This provides the definition of the user profile model based on the user requirements of a command language. A second model is then developed to represent the structure of the operating system. [Continues.

The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics

Drawing on actor network theory (ANT), this paper analyses the role of Chinese characteristics in the emergence of three accounting regulations for foreign invested firms (FIFs) as part of China’s recent transformation to become part of the “world order”. The paper examines how international accounting standards (IAS) and existing Chinese accounting were translated into new regulations for FIFs, and how these translations were shaped by malleable interpretations of Chinese characteristics. Chinese characteristics were a discursive obligatory passage point (OPP) rendered malleable through cognition and the sanctions of political authority to suit the interests of actors seeking to produce new accounting regulations. Chinese characteristics were a signifier that carved out a space for local networks to attain their identity and retain some measure of independence from global networks, shaped the construction of each accounting regulation for FIFs into an attractive package, and influenced the adaptation and transformation of those elements of Western accounting that arrived into China. In turn, IAS became part of the discursive field on accounting regulation that helped mediate the shifts in the interpretation of Chinese characteristics over time