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The purpose of this paper is to provide a comment on “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project” by Brian Rutherford.

The paper discusses issues highlighted by Rutherford regarding the unresolved limitations of the Flesch formulaic approach to readability analysis and the narrow focus of readability research in accounting.

Commencing with an overview of an important shift in the use of the Flesch formula in accounting readability research in 2004, the paper outlines the emergence of supplementary measures and proxies of readability and reader accessibility of accounting prose. When used in combination with Flesch, the two measures augment readability analysis, ameliorate the formula’s limitations and broaden readability research scope and focus.

The paper gives impetus to the development of additional supplementary measures and proxies of readability and reader access which are necessary to further expand the horizons of accounting readability research and meet ongoing changes to the contemporary accounting communications landscape.

Not many weeks back, according to newspaper reports, three members of the library staff of the School of Slavonic and East European Studies in London were dismissed. All had refused to carry out issue desk duty. All, according to the newspaper account, were members of ASTMS. None, according to the Library Association yearbook, was a member of the appropriate professional organisation for librarians in Great Britain.

Drawing on an equity theory framework, the purpose of this paper is to examine the degree to which dispositional correlates – Machiavellianism and Protestant work ethic (PWE) – predict perceived work entitlement in employed persons.

In two independent samples (n=270 and n=214), currently employed participants completed self-report surveys. Multiple regression analyses were used to test the hypotheses and confirmatory factor analyses were conducted to assess common method variance and provide evidence of construct validity.

In Study 1, a general measure of Machiavellianism was positively related to perceived work entitlement, but PWE was not significantly related to the criterion. In Study 2, three sub-scales of Machiavellianism, as well as a different measure of the PWE, were positively related to perceived work entitlement. However, the fourth sub-scale of Machiavellianism was negatively related and therefore in the opposite direction of that which was hypothesized.

The primary limitations of the research are the cross-sectional research design and minor risk of common method bias. However, numerous a priori and post hoc procedures were incorporated in an attempt to minimize this risk.

Managers need to understand how certain dispositional factors influence the degree to which employees perceive that they are entitled to rewards that at times are inconsistent with their contribution to the organization.

As the workforce ages and older employees are replaced, understanding the dispositional influences on perceived work entitlement helps explain why some, often times younger, workers feel more entitled to organizational rewards than do others.

This paper is one of the first to examine relevant dispositional correlates of perceived work entitlement, which is a construct developed from equity theory.

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.

THE first number of a new volume of THE LIBRARY WORLD offers an occasion for brief retrospect and reflection. For seventeen years the magazine has appeared regularly, untrammelled by official connexion and presenting a catholic view of libraries and the library profession. It began its career at a time when discussions of methods such as open‐access, classified cataloguing, and even library bulletins, created an excitement which they rarely create now; and in these and all subsequent discussions THE LIBRARY WORLD has endeavoured to keep level with, or even in advance of, the best opinion of the day. The leading men in the profession—both living and dead—have contributed to these pages; and altogether the magazine has stood consistently for progress, for advanced methods, and for the importance and dignity of the librarian's office.

Aslib Library holds a collection of thesauri, subject headings and classification schemes which are used to answer members' enquiries about the existence of schemes for particular subject fields and many of which are available on loan for two weeks. Our policy is to acquire all significant English language publications and bilingual or multilingual items with English as one of the languages.

MR. DENIS HOWELL, M.P., Minister for Libraries, who was to have told Conference how public libraries had progressed since the Act, had to withdraw and so we did not find out how the responsible minister felt about us.

This chapter explores the impact of the seemingly new recognition of non-Muslims in Turkey, a historically marginalized minority. In the 2000s, the ruling AKP party, a religiously and socially conservative party, made a number of symbolic gestures toward the increasing recognition of these communities. This chapter explores this ethnographically and historically by looking at the political effects of AKP’s democratization attempts on the Rum Orthodox (“Greek”) community in Istanbul. It argues that these attempts paralleled a similar language of democracy within the community particularly in the aftermath of the government’s permission to run elections in the non-Muslim community institutions (vakıfs), following a period of time during which no elections had been held in these institutions. At the same time, these attempts occasioned old and new forms of hierarchies within the community, which emerged as a result of the competing claims within it to its representation. These seemingly ambiguous effects of democratization within the Rum community emerged in the gap between the AKP’s democracy discourse that claims universal inclusion and its highly selective practice of democracy. This was so because the AKP preserved the ethnoreligious definition of national identity even while it readopted the historical legacies of the Ottoman millet system that managed society along religious confessional lines. These findings contribute to the existing theories on democratization by highlighting the inextricable link between inclusion and exclusion that emerges in the gap between the discursive claims of democracy toward universal inclusion and the selective actualization of these claims in practice. Such selective inclusion that is inherent to the politics of democracy is managed differently in different contexts due to the hybrid forms of state recognition of the population.

With the growth of worldwide e‐commerce, companies are increasingly targeting foreign online consumers. However, there is a dearth of evidence as to whether global consumers prefer to browse and buy from standardized global web sites or web sites adapted to their local cultures. This study provides evidence from five different countries as to whether global consumers prefer local web content or standardized web content. The study also measures how the degree of cultural adaptation on the web affects consumer perception of site effectiveness.

AT the present time leisure is a subject which does not attract much serious attention. Sporadic discussions break out now and again among small groups; or it provides a topic for the popular press during the ‘silly season’. There is, however, a distinct possibility that in the measurable future an Institute of Leisure Study will be needed.