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Education has been shown to have myriad effects on people, from increasing their incomes to changing their views of the world. In the area of entrepreneurship, education creates opportunities and increases the rate of entrepreneurial activity. This study explores educationʼs effects on the immigrant entrepreneurship development processes and outcomes in the context of Korean-Americans by comparing a national sample of Korean-Americans with differing amounts of education. The sample is part of the National Minority Business Owners Surveys (NMBOS) carried out by the Lawrence N. Field Center for Entrepreneurship at Baruch College between 2003 and 2005. The authors hypothesize that high-education Korean-Americans will have larger and more successful businesses, have more varying types of businesses, and follow differing paths to business formation. In addition, the authors hypothesize that motivations, goals, and attitudes toward their businesses, families, and their lives generally will be different. Among other things, confidence and level of satisfaction with their business will be higher for the high-education group. The study finds that while the low- and high-education groups vary in their types of businesses, the paths followed into those businesses, and the size of their businesses, they are very similar as to their attitudes, motivations, and family interactions. Implications for future research are discussed.

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.

So far as the various British Food and Drugs Acts are concerned, the meaning of “sophistication” or “adulteration,” which includes “substitution,” is now very wide.

This chapter explores religion and spirituality as a form and source of demographic differences relevant to the study of occupational stress and well-being. The purpose of the chapter is to provide a resource and starting point to occupational health and stress researchers who may be interested in religion/spirituality. A review of critical religion/spirituality concepts is provided, along with a discussion of how religion/spirituality can be integrated into common occupational stress theories and reconciled with commonly studied variables within this domain. A series of future research directions involving religion/spirituality and occupational health and stress are ultimately presented.

In the last ten years, feminists in and out of the universities have developed a power‐ful critique of pornography as “the ideology of rape” and the “ideological justifica‐tion for male dominance”. This article is a sociological analysis of the feminist social movement which has grown up around the issues of male violence and male culture.

The Financial Accounting Standards Board has issued an Exposure Draft (ED) that would eliminate the use of the pooling method of accounting for business combinations (FASB 1999a, 2001). The Exposure Draft provides several rationales for the proposed changes to the accounting treatment of business combinations. This paper examines these rationales from two perspectives, namely, decision-usefulness and accountability. Decision-usefulness is currently the basis for standard setting under the FASB's Conceptual Framework. The concept of accountability, as defined in Ijiri (1983) and Williams (1987), forms an alternative basis for providing direction for financial reporting.The paper provides an empirical evaluation of the two methods used to account for business combinations (pooling-of-interests and purchase) from the decision-usefulness perspective. The results of this study suggest that the purchase method provides information that may be more useful to the investor in determining firm value. The analysis from the accountability perspective provides important insights because it considers the viewpoint of the variety of constituents that may be impacted by the accounting standard, and illustrates how this perspective may enable standard setters to gain insights that may not be evident from the decision-usefulness perspective.

It is said that travel broadens the mind, deepens the understanding and refreshes the spirit. Judging by the amount of long distance travel undertaken nowadays by more people than ever before, it may also be said to widen the beam! However, this brief article is mainly concerned with the scope and benefits of the Library Association's programme of internships.

IT is said that travel broadens the mind, deepens the understanding and refreshes the spirit. Judging by the amount of long distance travel undertaken nowadays by more people than ever before, it may also be said to widen the beam! However, this brief article is mainly concerned with the scope and benefits of the Library Association's programme of internships.

This paper presents an institutional theory framework integrating normative, regulatory and cognitive-cultural pillars (Scott, 2008) to depict an interinstitutional system within which professions operate and develop. The pillars highlight the trade-offs between institutions leading to conflicts of interest that also impact the stability of the system and the ability of the profession to self-regulate. To illustrate the framework, the paper uses selected accounting-based professions and their alignment with the institutional pillars. Drawing from examples emerging from the Enron experience, the paper delves more deeply into the regulatory profession and professionals as agents to explore implications of their role in interpreting and in some instances developing institutions. Further, the paper highlights the potential fissures that emerge in a competitive environment between the public interest and market-based cognitive-cultural pillars that tends to erode public trust and weaken the institutional system, leading to the need for increased regulation to maintain the stability of the pillars. Overall, the framework presents a unique perspective on the role of public interest as a component of the normative pillar in aligning and thereby, stabilizing the functioning of the interinstitutional system. This perspective provides a basis to contextualize and articulate a public interest perspective for the accounting profession in an interinstitutional system.