Electronic navigation systems are extremely reliable but when they do fail onboard repair at sea is rarely possible. Also, their operation depends on a continuous supply of electricity. Should this fail they will stop and unexpectedly lacking the means of position finding, chart plotting and route planning how can the modern navigator...

As we progress into the second decade of the 21st century, it’s becoming increasingly obvious how the computers of the previous 30 years have begun to look not just old but archaic. The massive CRT monitors of the 1980s and 1990s have given way to pencil-thin displays of the 2000s. The...

Information technologies impact every aspect of accounting, including financial reporting, managerial accounting, auditing, and tax. The nature of the work done by accountants continues to evolve as these technologies advance. For example, less than 30 years ago, accountants could have spent much of their day footing ledgers and making...