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A model designed to assist management in understanding the cost structure of oil distributors in the UK is developed. This model can be programmed on to a spreadsheet and only requires inputs which can be simply retrieved and updated.

ANYONE who might have looked in at one of the windows of the “pavilion” at Churchill College in Cambridge in the late evening of September 11th, 1967, would have witnessed a rather remarkable event—a group of British and Scandinavian librarians performing with great sincerity a stirring musical interpretation of “Bobby Bingo”, using a variety of instruments ranging from potato pots and wine glasses to combs and human voices.

This chapter considers whether and how race/ethnicity can be examined using experimental methods.

We begin by discussing the highly contextual nature of race/ethnicity and reviewing the properties of experiments. After examining existing experimental literature that focuses on race/ethnicity, we turn to our current study that uses the incompatible complexity condition to examine the multilevel interactions of diverse racial/ethnic groups composed of Mexican American and White participants in Texas and Black and White participants in Ohio.

We argue that experiments, when guided by formal theoretical approaches that allow for general inquiries of theoretical principles, are especially suitable for studying interactional characteristics such as race/ethnicity.

We suggest a particular approach that emphasizes interactional aspects of race/ethnicity and how these aspects can be utilized to diminish inequality in group processes.

To understand how young men with disabilities react against overarching narratives of independence during the transition to adulthood in independent living and interdependent living arrangements with parents in order to address the gap between transition policy and real lived experience.

I use life history interviews and ethnographic “go-alongs” with nine men with mobility impairments to understand how they experience and make sense of independent living and interdependence during the transition to adulthood. Transcripts and field notes were analyzed using grounded theory methodology.

Data reveal diverging pathways participants took to interdependent living situation, rooting before transition, and returning during transition. These pathways are shaped by logics of residential decision-making: accessibility expectations and individual adaptability. Those who rooted before transition developed accessibility expectations that motivated them to remain living their parents’ homes while those who returned during transition relied on individual adaptability to overcome physical inaccessibility. Individual adaptability did not overcome inaccessibility – all returned to their parents’ homes. Pathways shape how each group of participants experienced and made sense of interdependent living arrangements and independent living. Those who rooted before transition found interdependence to be a route to increased independence, and did not consider independent living a marker of adulthood. Those who returned during transition found that the interdependence they experienced increased feelings of dependence.

Experiences and meanings emerging adults with disabilities have during the transition to adulthood reveal the complexity of interdependence and independent living. The pathways and the social forces shaping those pathways to interdependent living arrangements have implications for life course theory and disability policy.

This chapter addresses the perceptions versus facts divide as the United States experiences an eruption of facts, opinions, and untruths in web-facilitated environments. It addresses how traditional and newer media undermine social justice and political inclusion in ways lingering beyond Donald Trump’s presidency. A competitive environment encouraging journalists to publicize rumor and gossip is addressed. The reliance of individuals on the personal experience of mental models, heuristics, and perceptions to separate fact from fiction is examined. Powerful influences of self-interest and political allegiance are explored. In the context of a deeply divided nation, libraries are seen as having the capability of implementing confidence-building measures to bridge the rift in their communities and organizations. The roles of information educators in advancing democracy through promoting useful theories and effective interlanguages are considered. The value of pragmatism, a philosophy promoting engagement in reformist projects possibly acceptable in conservative and mixed ideological environments is addressed. Economically advanced nations committed to equality and inclusion may find the US experience to be both a warning of potential roadblocks and a guide as to how such obstacles may sometimes be positively addressed.

This article explores an incident that raises questions relating to the making and unmaking of history, heritage and social memory. It also points to the role of the historian in unravelling forgotten pasts. On 21 May 1945, at the Royal Australian Engineers Training Camp (RAETC) Kapooka near the provincial New South Wales city of Wagga Wagga, twenty‐four ‘sappers’ or engineers, and their two ‘other ranks’ trainers, were killed in a demolitions training exercise gone terribly wrong. The accident remains the largest in Australian army history. However, following a brief flurry of national grief public memory of the tragedy soon slipped into historical obscurity. The article narrates the Kapooka story and then reflects on its role as an exemplar of how a society makes, unmakes or forgets its past.

Gossip is part of everyday life and can play an important role in society. It has been part of human communication since we started to talk and is common to communities around the world. Evidence of gossip adorned the walls of ancient tombs in Egypt, and advice against gossiping can be found in the words of King Solomon in the Old Testament, in the theses of Greek philosophers, and in proverbs from all cultures. Yet gossip continues to be all around us, and most of our conversation time involves some form of it. Despite this, those who initiate gossip are often derided for being gossip mongers, and not without good reason. At its worst, gossip can destroy reputations and businesses, be used as a form of bullying, and cause a great deal of distress. In this chapter, however, I focus on why and how gossip is used and the purpose it serves in village life. Ambridge resident Susan Carter is a renowned gossip with high, unsubtle output compared to other villagers. I look at Susan's gossiping at both a psychosocial level and in terms of benefits she may gain. I also discuss gossip at the village level from two perspectives. I explore the importance of gossip to village life based upon peer reviewed literature, and relate these findings to the comings and goings of the residents of Ambridge. I then also look at how gossip is needed to relay storylines to the listeners. Finally, social media has helped to bring together Archers fans who like nothing more than to spend hours gossiping about their favourite villagers and berating Susan for her tittle-tattle. Yet The Archers wouldn't exist without gossip, so maybe we should be grateful to Susan and carry on gossiping.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

This paper aims to help auditors manage the risk of Foreign Corrupt Practices Act (“FCPA”) violations of the companies that they audit, particularly those with operations in Latin America.

First, the paper describes the relevant provisions of the FCPA. Second, it identifies the common schemes and transactions associated with heightened risk of FCPA liability in Latin America and provides recommendations to minimize this risk. Third, it discusses the responsibilities of auditors under U.S. securities laws and regulations with respect to the FCPA violations of their clients. Finally, it describes the sanctions that auditors could face if they fail to fulfill their responsibilities regarding these FCPA violations. The paper is based on data collected from various documents including laws, cases, accounting and auditing standards, litigation releases, press releases, deferred prosecution agreements, and enforcement actions.

Auditors have a responsibility under Section 10A(a) of the Exchange Act to design procedures that provide reasonable assurances of detecting the FCPA violations of their clients, which are illegal acts with direct and material effects on the financial statements. In addition, auditors have a responsibility under Section 10A(b) of the Exchange Act to report the violations of the FCPA that they detect during the audit to the appropriate level of management. If management does not take the necessary remedial steps, auditors must report FCPA violations to the U.S. Securities and Exchange Commission. In order to reduce their FCPA-related liability and fulfill their responsibilities under U.S. securities laws and accounting standards, auditors should closely scrutinize transactions with a high risk of FCPA liability. An analysis of FCPA cases occurring in Latin America reveals six categories of transactions with heightened FCPA risk.

While there is much literature regarding a company’s compliance with the FCPA, there has not been much literature about the auditor’s responsibilities with respect to the FCPA violations of their clients. This paper attempts to start bridging this gap by providing guidance to auditors regarding their responsibilities to detect and report FCPA violations.