Global manufacturing virtual networks (GMVNs) constitute a new type of vertical and horizontal relations between independent companies or even competitors where it is not needed to maintain internal manufacturing resources but to manage and share the network resources. The fluid relations that exist within the GMVNs allow them a very permeable organization easy to connect and disconnect from one to each other as well as to choose a set of partners with specific attributes. The result is a highly flexible system characterized by low barriers to entry and exit, geographic flexibility, low costs, rapid technological diffusion, high diversification through contract manufacturers and exceptional economies of scale and specialization. This paper analyses the causes behind the formation of such networks, their strategy, structure, dynamics and culture, taking into account areas such as strategic alliances between competitors, the permeable and diffuse nature of the network actors, the inherent paradox of collaborating with competitors, cross-cultural issues or information and communication technologies at the network level. This work will clarify and put these organizations in perspective and will analyze their evolution over the next few years.

Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.

Access to materials in digital collections has been extensively studied within digital libraries. Exploring a collection requires customized indices and novel interfaces to allow users new exploration mechanisms. Materials or objects can then be found by way of full-text, faceted, or thematic indexes. There has been a marked interest not only in finding objects in a collection, but in discovering relationships and properties. For example, multiple representations of the same object enable the use of visual aids to augment collection exploration. Depending on the domain and characteristics of the objects in a collection, relationships among components can be used to enrich the process of understanding their contents. In this context, the Nautical Archaeology Digital Library (NADL) includes multilingual textual-and visual-rich objects (shipbuilding treatises, illustrations, photographs, and drawings). In this paper we describe an approach for enhancing access to a collection of ancient technical documents, illustrations, and photographs documenting archaeological excavations. Because of the nature of our collection, we exploit a multilingual glossary along with an ontology. Preliminary tests of our prototype suggest the feasibility of our method for enhancing access to the collection.

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The Cervantes Project is creating an Electronic Variorum Edition (EVE) of Cervantes' well-known Don Quixote de la Mancha, published beginning in 1605. In this paper, we report on visualizations of features of a text collection that help us validate our text transcriptions and understand the relationships among the different printings of an edition.