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This paper examines the problems involved in developing collective bargaining in the traditionally non‐union environment of the strategically important UK offshore oil industry. In doing so it provides evidence on the success of the “new”, stakeholder industrial relations environment established by the present UK government. Drawing on an in‐depth insight into management and union strategies gained from action research, the paper documents the attempt to establish a collective agreement and a partnership approach to industrial relations in the drilling sector of the North Sea offshore oil industry, a sector which has had no previous history of unionisation. In doing the research provides evidence partnership policy, the literature on union recognition and the process of negotiation in international organisations.

In this article the authors explain how a new system has been designed to work in conjunction with existing databases to ensure a consistency of approach to retention scheduling across a variety of media and formats. The system allows for the whole life‐cycle of a record to be pre‐defined at both record series and file level. The reports produced by the system enhance a retention schedule programme that not only meets the needs of the records manager, but also serves as a ‘user‐friendly’ point of contact between himself and the users he serves. The authors will briefly explain the existing approach taken to retention scheduling at Pfizer Central Research, Sandwich and will demonstrate how this new ‘Electronic Retention Schedule’ (ERS) will enhance the current system of publishing advisory ‘guidelines’ for users and implementing ‘annual reviews’ of record holdings held in a number of different storage formats.

In discussions with fellow professionals regarding the progress that Pfizer Central Research is having in installing and implementing its Central Electronic Archive (CEA) there is always surprise expressed that its development is complementary to, and has the same intellectual base as our hard copy Records Centre. Although the mantra of "regardless of medium" has been used in the records management world for at least a decade, it now seems that it was only thought to apply to the need for records management not the actual process.

This study aims to provide an overview of the current socio-political geopark situation in Australia and set this into a global context. In addition, the authors consider this information to be useful for all stakeholders involved in geopark research and development. An analysis of constraints is set alongside stakeholder views collected from remote rural Western Australia. The authors also place Australia in a global context in regard to the future of geoparks.

Vital contextual information regarding the tourism significance of geoparks is sourced from key literature. The authors analyse and report on the situation surrounding the current lack of enthusiasm for the geopark concept by the federal government and states in Australia. The authors also report positive rural community stakeholder views on geopark development from regional Western Australia.

While Australian federal, as well as state governments have yet to accept geoparks, stakeholder research in Western Australia supports the idea of geopark development. Learnings articulated in this viewpoint are relevant to any country pursuing and initiating the geopark concept. The authors posit that global geopark development can become a vital strategy in post-COVID-19 tourism recovery planning.

Australia currently does not have a United Nations Educational, Scientific and Cultural Organisation (UNESCO)-recognised geopark. Accordingly, the authors present a case for geopark development, while at the same time exploring the socio-political reasons behind the lack of geopark implementation in Australia. The authors consider the future of geoparks in the global context and reiterate the point that geoparks are important for COVID-19 recovery of tourism and in regard to UNESCO's Sustainable Development Goals for 2030.

Managers as Actors Those of us who manage are playing on an organisational stage every day. We enter early every morning to take up our roles, whether it is as chief executive, marketing manager, personnel adviser, production executive or any of the numerous other roles that have to be performed if work is to be done effectively.

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using Thomas' (1991) theoretical framework, four contingent variables (country of reporting, company size, profitability and debt leverage) are examined as possible determinants of firms' accounting choices concerning non‐current asset valuation measurement base, goodwill and depreciation. 130 listed manufacturing companies' annual reports were examined from Australia, Hong Kong, Indonesia, Malaysia, and Singapore. This study involves two phases. The first phase evaluates accounting harmonisation measurement indices in comparison with the extant literature. An important innovation is the operationalisation of Archer et. al. (1995) between‐country and within‐country C indices. Computed comparability indices indicated variations in the level of harmony across the five countries for all three accounting measurement practices. The second phase employed logistic regression to examine possible determinants of accounting policy choice decisions. Such a combined research approach should lead to a better understanding of de facto accounting harmonisation and practices.