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Young people’s choice of higher education institution and subject are often assumed to take place in a social vacuum, ignoring the influence of family and friends. Despite a shift away from state funding of undergraduate higher education towards a cost-sharing model (Johnstone, 2004), little research has been carried out on family attitudes to debt, particularly in Scotland where home students do not pay tuition fees. This chapter explores how higher education decisions are made by Scottish domiciled students in the context of their families and the ways in which such decisions are mediated by social class.

Pre-existing music has been used to underscore the moving image since the days of ‘silent’ film, and this practice is still commonplace today in Hollywood and beyond. Such music may be ‘classical’ or ‘popular’ and can feature within the narrative of a movie diegetically, non-diegetically, or both. With regard to art music in film, Wolfgang Amadeus Mozart is often the composer of choice, given the popularity and familiarity of many of his compositions. However, his music is employed cinematically in a range of different situations and for a variety of purposes.

In this chapter, I focus on ways in which compositions by Mozart are used to manifest the music and death nexus present in the narrative of three films that were released in different decades. ‘Là ci darem la mano’ from Don Giovanni (1787) features in the first film I analyse, The Picture of Dorian Gray (Albert Lewin, 1945), with the aria being linked to the symbolic death of the moral compass of the protagonist. I then consider the inclusion of music from one of Mozart's symphonies in the storyline of the film Vertigo (Alfred Hitchcock, 1958), the narrative of which includes the themes of deception and murder. The final film I examine is I am David (Paul Feig, 2003), in which one of the characters sacrifices his life to save that of his friend. Each example encapsulates death as embodied affect, with Mozart's music specifically impacting upon the emotions of the protagonists.

With three credited scriptwriters and five credited directors, the 1967 release of Casino Royale saw a gang of multifaceted James Bond 007s facing off against an army of beautiful, hypersexualised, personality-less female spies, headed by the real James Bond’s neurotic, insecure, American nephew Jimmy. Perhaps this wasn’t Fleming’s intended storyline for Bond’s first outing at Casino Royale, but the resulting parodic outing absorbed and commented upon some of the inherent gendered archetypes of Fleming’s work. What the 1967 Casino Royale accomplishes is a narrative which contrasts varieties of masculinity which are segmented forms of the masculinity defined by Fleming’s Bond. This chapter compares the masculinity of Bond developed in Fleming’s novel, before examining the representations of masculinity inherent within the four key male characters: Sir James Bond (David Niven), Evelyn Tremble (Peter Sellers), Cooper (Terence Cooper) and Dr Noah/Jimmy Bond (Woody Allen). By showing the depictions of masculine elements each of these characters embodies, along with the metanarrative elements of each performer’s persona, this chapter aims to identify how the 1967 Casino Royale both faithfully depicts the masculine elements of Bond while at the same time satirizing Bond’s particular brand of masculinity. This examination ultimately argues that this segmentation of Bondian masculinity is the core point of cohesion in a deeply incoherent, parodic film adaptation of Fleming’s novel.

This chapter aims to make sense of the growing research that examines the role of culture in mergers and acquisitions. We provide a detailed review of the many related but distinct constructs that have been introduced to the literature. While each construct has contributed to our understanding of the role of culture, the lack of connections made among constructs has limited the consolidation of contributions. The review shows what these constructs mean for mergers and acquisitions, what major findings have been discovered, and, most importantly, how constructs interrelate. Our discussion provides several opportunities to foster the needed consolidation of this research.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This paper provides a theoretical framework for application of Chance-Constrained Programming (CCP) in situations where the coefficient matrix is random and its elements are not normally distributed. Much of the CCP literature proceeds to derive deterministic equivalent in computationally implementable form on the assumption of “normality”. However, in many applications, such as air pollution control, right skewed distributions are more likely to occur. Two types of models are considered in this paper. One assumes an exponential distribution of matrix coefficients, and another one uses an empirical approach. In case of exponential distributions, it is possible to derive exact “deterministic” equivalent to the chance-constrained program. Each row of the coefficient matrix is assumed to consist of independent, exponentially distributed random variables and a simple example illustrates the complexities associated with finding a numerical solution to the associated deterministic equivalent. In our empirical approach, on the other hand, simulated data typically encountered in air pollution control are provided, and the data-driven (empirical) solution to the implicit form of deterministic equivalent is obtained. Post-optimality analyses on model results are performed and risk implications of these decisions are discussed. Conclusions are drawn and directions for future research are indicated.

We augment a standard bilateral gift-exchange game to allow employees to communicate their gratitude for, or disapproval toward, the wage assigned to them by their manager. This provides employees with a means of reciprocation or emotion expression toward the employee which is not available in a standard gift-exchange game and may substitute for the higher-than-equilibrium efforts commonly seen in this environment. We find that employees express gratitude or disapproval according to the wage received, but these messages are not a substitute for monetary reciprocation as the relationship between wages and effort is unchanged. These results suggest that employees view the messages as a form of emotional expression independent from rewarding or punishing managers. Average wage levels are little affected by allowing messages, although wages do fall more over time in the absence of messages and individual managers’ wage choices are affected by the messages they receive.

It is in the context of the huge (but largely unaccountable) impact of accounting and accountants that the demise of Arthur Andersen and the financial scandals of the past few years need to be seen. These scandals raise questions of independence and the role of the audit industry in alerting investors, employees, suppliers, customers and the general public to the realities of corporate wrongdoing and weakness. This paper introduces a Special Issue that offers a counter-hegemonic story, pointing out that things can be different and better in substantive ways, that auditor independence and integrity require more substantive thinking and analysis than simple re-arrangements of regulatory institutions or calls for superheroes who can transcend pressures to abet crime. After reviewing the contents of the various contributions to this Special Issue, the paper makes some brief comments about possible solutions to the problem of independence of audits and suggests a focus on audit, not auditor, independence.

Literary tourism is a developing niche of cultural tourism, which is important to study and for which it is important to define paths. In this chapter, the author makes a framework of literary tourism as a niche, the author presents its definition and a listing of its main products and experiences. The author also sees some examples of resources and products that link literature to digital technologies, checking to what extent they are or may be at the service of the development of literary tourism. After the presentation of these cases, we position our proposal to articulate literary tourism and digital technologies, based on the possibility of improving the visitor’s experience and increasing the attractiveness of literary places with digital applications.