Strategic accounting: revisiting the agenda

Rapid changes in the external environment of organisations have been accompanied by calls for accountants to change the nature of information they provide, the skills they possess and the role they play in the organisation. The proposed changes, which are encapsulated under the phrase accounting for strategic positioning or strategic management accounting are two pronged. On one hand accountants are required to reposition themselves in the organisation hierarchy where they will be involved in the formulation, implementation and choice of strategies. Accountants are also being urged to adopt a range of techniques whose emphasis is futuristic and external to the firm especially emphasizing the importance of monitoring customers and competitors. A review of the literature has revealed that while considerable effort has been put into the development of rational techniques for proposed use less has gone into whether, how and with what effect the proposed techniques have been implemented in organisations and society. The literature has adopted an uncritical approach to the proposals for a strategic accounting, providing little insight into how the discourse of strategy has come to occupy such a position of centrality in organisations and society with other functions seeking to be branded “strategic”

4-Ferrocenylphenol

The title compound, [Fe(C5H5)(C11H9O)], is of inter­est as a precursor to the synthesis of cheap ferrocene-based liquid crystals. The –OH substituent only results in weak C—H⋯O weak inter­actions between one of cyclo­penta­dienyl (Cp) ring H atoms and the O atom of a neighbouring mol­ecule with a distance of 3.308 (3) Å between the donor and acceptor atoms. The inter­planar angle between the Cp and benzene rings is 13.0 (4)°. There are also weak O—H⋯π and C—H⋯π inter­actions involving the unsubstituted Cp and the benzene ring, respectively

Effect of clear plastic mulch and rowcovers on maturity and yield of direct seeded and transplanted fresh market sweet corn (Zea mays L.)

For the springs of 1996 and 1997, the plastic mulch harvest advantage for the direct seeded was +1 or 10 days for silt loam soil but no advantage for the loamy sand site. Use of rowcovers resulted in no yield advantage compared to clear plastic mulch. Transplants did not show a consistent advantage over direct seeding. The 50-cell tray transplants matured earlier than the jiffy strip transplants in both locations in 1997. Four week old transplants in both jiffy strips and 50-cell trays were not able to withstand the field stress and had very poor performance. Ear qualities such as row number, ear diameter, ear length, and tipfill were lowest with transplants.Iowa growers of sweet corn, have used clear plastic mulch and rowcovers to improve early yield and advance the maturity of the crop. Results have been inconsistent due to early temperature variability and inadequate information on the choice of the cultivar to grow. Our objective was to improve performance consistency of sweet corn by investigating production techniques with the early cultivar, \u27Temptation\u27, se at two sites, a silt loam in central Iowa in 1996 and 1997, and a loamy sand along the Mississippi river in eastern Iowa in 1997. Treatments consisted of bare soil or clear plastic mulch, rowcovers or none, direct seeded or transplanted. The transplants were raised in the greenhouse in either jiffy strips or 50-cell plastic trays

Hydrogenation Reactions in Ionic Liquids. The Efficient Reduction of Nitroarenes, including Nitroferrocenyl Derivatives, to the Corresponding Aminoarenes in [bmim][BF4]

The catalytic hydrogenation of nitroarenes, including a series of nitroferrocenyl derivatives, to aminoarenes has been successfully achieved in the ionic liquid [bmim][BF4]. The isolated yields of the aminoarenes are very good and recycling of the solvent and catalyst has been achieved.Keywords: Aminoarenes, hydrogenation, ionic liquids, nitroarenes, ferrocene

1-(6-Ferrocenylhex­yl)-1H-imidazole

The title compound, [Fe(C5H5)(C14H19N2)], is characterized by a ferrocenyl group separated from an imidazole functionality by a straight-chain hexyl unit. The two cyclo­penta­dienyl rings of the ferrocenyl group show a marginal inward tilt of 2.17 (2)°. The imidazole unit, which is essentially planar (with a maximum deviation of 0.007 A for one of the N atoms) and tilted away from the ferrocenyl group [dihedral angle between the substituted ferrocenyl ring and the imidazole = 122.6 (1)°], is involved in inter­molecular C—H⋯N inter­actions

Dicarbon­yl(η5-cyclo­penta­dien­yl)[2-(phenyl­sulfan­yl)eth­yl]iron(II)

The title compound, [Fe(C5H5)(C8H9S)(CO)2], is a three-legged piano-stool iron(II) complex that is characterized by a thio­ethyl-linked phenyl ring and a cyclo­penta­dienyl moiety that occupies the apical coordination site. The two aromatic rings are essentially planar with the same maximum deviation of 0.009 Å. The mean planes of the phenyl and cyclo­penta­dienyl rings bis­ect at an acute angle of 50.08°

A Greener Method Towards the Synthesis of 1,3-Diarylimidazolium Tetrafluoroborates

A new strategic method for the synthesis of 1,3-diarylimidazolium tetrafluoroborate salts is illustrated herein. A solvent-free approach was employed in the synthesis of the diimines which are precursors in the preparation of the imidazolium salts. The reaction proceeds faster, cleaner and in a better yield than previously reported methods.Keywords: Diimines, imidazolium salts, NHC-metal ligand precursors, solvent-free, synthesi

1-(4-Bromo­phen­yl)ferrocene

In the title compound, [Fe(C5H5)(C11H8Br)], the distance of the Fe atom from the centroids of the unsubstituted and substituted cyclo­penta­dienyl (Cp) rings is 1.644 (1) and 1.643 (1) Å, respectively. The ferrocenyl moiety deviates from an eclipsed geometry, with marginally tilted Cp rings and an inter­planar angle between the Cp and benzene rings of 13.0 (4)°. The crystal structure is stabilized by C—H⋯π inter­actions between a cyclo­penta­dienyl H atom and the cyclo­penta­dienyl ring of a neighbouring mol­ecule

Multiwalled Carbon Nanotube-titania Nanocomposites: Understanding Nano-Structural Parameters and Functionality in Dye-sensitized Solar Cells

Nanocomposites consisting of multiwalled carbon nanotubes and titania were synthesized by two methods, namely, sol-gel and chemical vapour deposition (CVD) methods. The work takes advantage of the bridging ability of nanotechnology between macromolecules and the solid state process in engineering alternative nanomaterials for various applications including solar cell fabrication. Physical and chemical characterization of the mesoporous nanocomposites from the two synthetic methods were investigated using Raman spectroscopy, thermogravimetric analysis, Fourier transformation infrared spectroscopy, scanning electron microscopy, transmission electron microscopy, high-resolution transmission electron microscopy, surface characterization and X-ray diffraction analysis. Physicochemical properties in the nanocomposites such as thermal stability, pore volume, crystallinity and surface area were observed to be a subject of MWCNT: titania ratios and synthetic methods. From the CVD synthetic method, observed attributes includemore uniformand smoother coating; better crystallinity and larger pore width than sol-gel method. On the other hand, nanocomposites from sol-gel synthetic method had larger surface areas, were more defective and less thermally stable than those from CVD. Nanocomposites by the CVD method performed 39.2% more efficient than those from sol-gel in light-harvesting experiments. The study shows that the nanocomposites synthesized were more effective than titania alone when the cheaper natural dye, Eosin B, was used. This highlights the great potential of typical nanomaterials in improving the performances of titania in DSSCs as well as lowering the cost of the ultimate devices.KEYWORDS Dye-sensitized solar cells, multiwalled carbon nanotubes, nanocomposite, titania, sol-gel, chemical vapour deposition

Synthesis, Physical and Antimicrobial Studies of Ferrocenyl-N-(pyridinylmethylene)anilines and Ferrocenyl-N-(pyridinylmethyl)anilines

Ferrocenyl-N-(pyridinylmethylene)anilines Schiff bases were synthesized by reaction of 3- or 4-ferrocenylaniline with either 2-, 3-, or 4-pyridinecarboxaldehyde under solvent-free conditions via mechanochemistry technique. Products were obtained in excellent yields within 10 min of grinding. The reactions afforded a melt orgummysemi-solid that solidified to the desired Schiff bases within a short time. These Schiff bases were reduced to their corresponding amines, ferrocenyl-N-(pyridinylmethyl)anilines, with NaBH4 over neutral Al2O3 solid support via grinding. Amines were obtained in excellent yields after intermittent grinding for approximately 1 h. Herein, five novel ferrocenyl-N-(pyridinylmethylene)anilines (compounds 3, 4, 6–8) and six ferrocenyl-N-(pyridinylmethyl)anilines (compounds 9–14) are reported. Compounds were characterized through FT-IR, 1H-NMR, 13C-NMR,HRMSand SC-XRDtechniques. These compounds show visible solvatochromism, whenUV-Vis absorption was measured in polar and nonpolar solvents. In changing solvent from polar to non-polar, the Schiff bases exhibited a blue shift while the amines portrayed a red shift. Electrochemical studies on these compounds reveal that redox behaviour of the iron centre is influenced by the position imine or amine groups. Antimicrobial properties of these compounds were studied for Escherichia coli, Staphylococcus aureus, Salmonella typhimirium and Candida albicans. Highest activity was recorded against Gram-positive bacteria and fungi.KEYWORDS Ferrocenyl-N-(pyridinylmethylene)anilines, ferrocenyl-N-(pyridinylmethyl)anilines, mechanochemistry technique, solventfree synthesis, antimicrobial activity