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The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.
This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate…
This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.
On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.
WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new constitution, it is the first in which all the sections will be actively engaged. From a membership of eight hundred in 1927 we are, in 1930, within measurable distance of a membership of three thousand; and, although we have not reached that figure by a few hundreds—and those few will be the most difficult to obtain quickly—this is a really memorable achievement. There are certain necessary results of the Association's expansion. In the former days it was possible for every member, if he desired, to attend all the meetings; today parallel meetings are necessary in order to represent all interests, and members must make a selection amongst the good things offered. Large meetings are not entirely desirable; discussion of any effective sort is impossible in them; and the speakers are usually those who always speak, and who possess more nerve than the rest of us. This does not mean that they are not worth a hearing. Nevertheless, seeing that at least 1,000 will be at Cambridge, small sectional meetings in which no one who has anything to say need be afraid of saying it, are an ideal to which we are forced by the growth of our numbers.
The purpose of this paper is to examine the underlying differences in European Union (EU) country approaches to corporate governance and business ethics given the…
The purpose of this paper is to examine the underlying differences in European Union (EU) country approaches to corporate governance and business ethics given the conformity imposed by the EU's recent standardization directives.
The authors conducted a multivariate statistical analysis, involving a two‐stage procedure where hierarchical and non‐hierarchical methods are used in tandem, using data from the 27 EU countries and 38 factors from the economic freedom of the world (EFW) index. This method is suitable for structured statistical data and allows for identification of groups that share similar characteristics – in this case among 38 criteria.
Despite the call for standardization by the EU's Transparency Directive, countries within the EU are adapting their governance and ethics practices, according to their own technical, cultural, and political process, creating unintended changes to the directive, especially in the implementation phase. The paper finds that in countries representative of four different clusters derived from the 27 countries making up the EU, specifically Sweden, Spain, Bulgaria, and Greece, have chosen to significantly adapt their ethics and governance protections to their specific context. While these alterations may serve to inhibit the goals envisioned by the convergence and standardization of the EU's directives, they may also present some improvements as well.
The paper provides empirical support for the comparative governance perspective at the cross‐cultural level for differences in the implementation practices of governance and business ethics across a representative set of four clusters within the 27 EU countries. This paper suggests new avenues of future research for institutional perspectives of corporate governance by suggesting that surface level conformity is only part of the story masking important underlying differences.
The paper offers insights for policy makers interested in enhancing the efficacy of corporate governance regimes across diverse regions such as the EU such that allowing for localization may come at the expense of standardization and comparison, foreign investment, job creation and other intended benefits of such policy initiatives but may also create opportunities for improvements to governance models.
The paper presents a unique cluster analysis based on the 38‐factors used in the EFW index. As such, the authors provide an alternative categorization of countries from previous research in an attempt to capture the current state of corporate governance and business ethics in four detailed case studies in order to move beyond comparisons of two countries which, to date, have dominated the governance research landscape.
THE Fifty‐First Conference of the Library Association takes place in the most modern type of British town. Blackpool is a typical growth of the past fifty years or so, rising from the greater value placed upon the recreations of the people in recent decades. It has the name of the pleasure city of the north, a huge caravansary into which the large industrial cities empty themselves at the holiday seasons. But Blackpool is more than that; it is a town with a vibrating local life of its own; it has its intellectual side even if the casual visitor does not always see it as readily as he does the attractions of the front. A week can be spent profitably there even by the mere intellectualist.
The use of celebrities, and particularly athletes, to influence consumers and sell products is not a new practice, but one that is gaining considerable steam in the sports…
The use of celebrities, and particularly athletes, to influence consumers and sell products is not a new practice, but one that is gaining considerable steam in the sports marketplace. However, many academics and practitioners have long questioned the means by which celebrity endorsement is measured and evaluated. Through the use of validated surveys among US students and the inauguration of the Celebrity-Hero Matrix (CHM), some of their questions are answered. Being labelled a 'heroic' athlete does, it seems, have tremendous power for marketers, and provides endorsement clout for the athlete.
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
Desegregation still remains a pressing issue of many of the Historically Black Colleges and Universities (HBCU) in the United States. This chapter provides a historical…
Desegregation still remains a pressing issue of many of the Historically Black Colleges and Universities (HBCU) in the United States. This chapter provides a historical narrative of the history of desegregation in the United States, and how legal ruling impacts recruitment and retention of non-Black students at HBCUs. In addition, this chapter will examine landmark desegregation court cases and current challenges imposed upon historically black colleges. Finally, implications will be provided for administrators at public HBCUs.