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Historically, firms have done very well in collecting a large volume of data. Unfortunately, the data are often collected and stored without proper consideration being given to how they will be used later. This paper aims to consider how firms can more effectively gather usable data.

The methodology used was a conceptual approach using real‐time examples.

The findings indicate that organizations do not lack for data – they lack high quality, analyzable data.

This paper does not provide an empirical sample. Future research should focus more specifically on the type of data firms collect and the reasons for collecting those data.

The paper shows the difference between simply collecting data and collecting data, which can be used at a later date.

The paper provides a blueprint for firms to enable more effective data collection and use.

Studies on women’s entrepreneurship in Morocco are scarce, despite the potential of women for the country’s economy. This research takes place in a socio-cultural environment searching for a compromise between tradition and modernity. Families occupy a prominent place in Morocco, directly influencing women’s activities. The purpose of this paper is to investigate the role of family in Moroccan women’s entrepreneurial success.

The qualitative research is based on 60 interviews with women entrepreneurs in Morocco, including women business owners, women professionals and also women co-operators who have not been documented until now, due to data accessibility. It is diversified in terms of personal, family and professional characteristics. The analysis uses an intersectionality framework taking gender and social class into consideration.

The results highlight three categories of women entrepreneur: the “elite”, the “self-made women” and the “co-operators”. Each category is characterised by specific familial and professional realities, underpinned by differentiated dynamics in terms of gender and social class.

The study, from a practical point of view, contributes to a better understanding of the differentiated realities encountered in terms of women’s entrepreneurship, in the Moroccan context.

Studies in developing countries tend to consider women entrepreneurs as a homogeneous group. This research highlights the fact that family support, women entrepreneurs’ practices and their role in entrepreneurial success depend on the background situations in terms of gender and social class. It also contributes to the entrepreneurial success field, revealing different definitions and perceptions of success among women entrepreneurs.

The future provision of education for pupils with special educational needs is at the heart of an international debate, and the inclusion of all pupils in mainstream schools (established as a goal in UK legislation) has been the subject of many papers and discussions. In this paper, the authors observe that, despite general acceptance of humanistic arguments, there remains a dearth of research into the efficacy of inclusive practices. In calling for more evaluation, they suggest that the role of special schools for pupils with the most complex learning needs has been overlooked, and that their potential expertise should be harnessed in the move towards inclusion. To make real progress, LEAs and others charged with responsibility for inclusion will need to ensure that the skills developed by teachers in special schools are retained for the benefit of a much larger population ‐ a key challenge in developing a more inclusive education system.

The Telemation project, a California grant‐funded training project, trained approximately 450 teachers through institutes conducted in the spring and fall of 1994. A central theme in this project is information literacy – the ability to access, evaluate, and use information from a variety of sources. Helping students acquire these skills is key to their successful use of online resources, as well as their continued ease in learning later in life. The TeleLearning Mobile Unit (TMU) provided a unique means to conduct training, in which 24 participants had simultaneous access to online resources. All participants are to develop a classroom project integrating online resources into the K‐12 curriculum. By late spring 1995, all Telemation projects should be online, available as models for all K‐12 teachers.

This paper seeks to examine the responses of New Zealand auditors to the promulgation of Audit Guidance Statement (AGS) 1010: The Consideration of Environmental Matters in the Audit of Financial Statements and the consequent impact on audit practice.

This study adopts an interpretive methodology. It draws on dual research methods – interviews with 27 senior auditors, and a critical analysis of AGS‐1010. Legitimacy theory informs the interpretation of the findings.

The findings point to significant gaps in the guidance AGS‐1010 provides and reveal its limited impact on practice, which seems to reflect “business as usual” in regard to the audit of environmental matters. However, AGS‐1010 does appear to serve a ceremonial, legitimating role by supporting practising auditors' efforts to appear responsive to concerns about this emergent accountability issue.

The findings highlight the practical challenges that exist in the audit of environmental matters, and point to the need to scrutinise the role of auditors in providing opinions on the financial reports of firms whose activities give rise to material environmental matters.

The findings suggest points for reflection for a profession that relies on maintaining its societal legitimacy, but which is failing to pursue or achieve best practice in the audit of environmental matters.

This paper presents a novel critique of AGS‐1010 and a first examination of how New Zealand auditors are dealing with environmental matters in light of this professional promulgation. The findings contribute to the international literature by exploring the relatively neglected role of the auditor in advancing the “greening of accounting”.

EVIDENCE of the importance which automation is assuming comes from the Institution of Production Engineers, who announce that they will hold a National Conference in Margate from 16th to 19th June, 1955, when it is proposed to examine the implications of the automatic factory, and to promote discussion on the technical, sociological and managerial problems involved. The impact on smaller factories will be particularly considered.

WE end the library year in an atmosphere of anticipation. There are signs, not of the ending of the infernal conflict that engages the best of our lives, but of movement which brings the happy event into the range of probable things. Most men and women feel that in the past year a great deliverance has been wrought. Librarians Still labour under the greatest difficulties they have ever known, fewer books, reduced Staffs, crowded working days, but they have endured the worst it seems, and although there may yet be heavy air onslaught, and the great sacrifices that a second front must bring, there is the feeling that we are not as far from the day as we were twelve months ago. That is a happy reflection with which to look to Christmastide.

In the preceding rules the individual biographical entry has been ignored, as it lends itself to more convenient treatment apart. Collective biography is, of course, in no way different from the ordinary book ; and the same is to be said of autobiography. Owing to the change of form in the individual biographical entry, due to the author yielding in importance to the biographee, it is usual to separate collective and individual biography in the catalogue, whether this is done on the shelves or not. Individual biography might be further separated in the catalogue into autobiographical and non‐auto‐biographical, though I cannot recall any instance where this has been carried out. In any case, it is important to distinguish in some clear way, between the subject name and the name of the author. Mere position is hardly enough ; there should be a distinction in the type. Whatever type has been employed in the other parts for author should be retained for author in the individual biograhical entry, and the subject name should be in a different type. If the author is printed in a black‐face type, as suggested in these rules, the best type for the subject name will be small capitals, as :—