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Explores the development of regulations for “Accounting for Research and Development” in four countries: USA, UK, Federal Republic of Germany and Sweden. Seeks to illuminate the processes of accounting regulation in the specific institutional contexts of each advanced capitalist country, with reference to the particular mix of organizing principles of dispersed competition, hierarchical control and spontaneous solidarity.

Innovation, the successful exploitation of new ideas, is an important driver of economic growth. The traditional view of innovation as a pipeline process based around commercialising scientific or technological invention has today been replaced by a broader understanding that innovation is not necessarily linear and reaches far beyond the production of products to be focused on successful market outcomes. Based on the authors' experience of innovation policy development in Scotland, this paper concludes that there needs to be a dramatic change in approach to innovation policy if Scotland is to sustain long-term economic growth and competitive advantage.

Summarizes briefly the development of online bibliographic databases from their beginnings in the early 1970s to the present. Warns that most academic journal publishers have not changed their structures and overheads and that they must now co‐operate strategically with agents and libraries if they are not to be made redundant by the virtual library.

Questionable ethical decisions and morally reprehensible practices are often motivated by pressures, the product of circumstances surrounding the socio-political and socio-economic world we inhabit. Having an awareness of the interacting connection between propagated actions of agents and the consequent effects on others (even non-actions can perpetuate effects), more often than not come down to the judgements made that consequently impact the lives, property, and/or environment. Therefore, good ethical decision-making requires distinguishing between different associated thinking processes with attendant consideration given to impact influences. In this reflective piece, the author argues that knowing first requires the knower – the embodied agent – having an understanding of that said to be known. The author recognises and accepts that the application of what constitutes ethics is a dynamic process which one can learn, that can be understood and practiced, but which requires internalising what constitutes ethical conduct through an embodying process involving critical broad range agential reflective thinking and indeed praxis.

October 27, 1969 Redundancy — Dismissal — “By reason of redundancy” — Hotel employee — Reasons for dismissal — Inconsistency in tribunal's findings — Basic reason for dismissal that younger staff required — Whether dismissed by reason of redundancy — Redundancy Payments Act, 1965 (c.62), ss. 1 (2) (b), 9 (1) (2) (b).