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Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

THE following list of contracts placed by the Air Ministry during February is extracted from the March issue of The Ministry of Labour Gazette:—

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.

We can think of those with a cynical turn of mind who might consider not a little of the present output of the parliamentary machine as “harem scarem” law, but the indecent haste, the freak urgency of some politically inspired laws apart, it is only too obvious that law is being made under rush conditions, and the reasons are not far to seek. A hectic, over‐active party executive, feverishly pushing ahead with its policies produces impossible working conditions for the parliamentary draftsmen. Law, whether it is statute or regulation, has never been more complex than it is today; time allowed for parliamentary debate is completely inadequate; too many and varied interests have to be taken into account, to say nothing of the vast range of delegated legislation. The urgency of some legislation is doubtful; it is difficult to see the need for all the hurry; a little more time in proper debate would prevent some of the loopholes which subsequently appear and render the law more comprehensible; incomprehensibility and justice are rarely compatible. As Diplock L J., said in the Court of Appeal in Rex. v. Industrial Injuries Commissioner ex parte Cable (1968) 1 A.E.R., 9, a few months ago—“Judges have been at their wits' end to know what some of the provisions mean. It would be a good thing if time could be found to remedy the blemishes.”

The concept of the Women Returners' Network is to be wholeheartedly welcomed. Any organization that facilitates women returning to the workplace must be worthwhile. As a recent returner, it was with excitement and enthusiasm that I attended its first public conference. I listened with interest and approval to speeches telling me how large organizations have moved to accommodate professional women who have broken their careers. The main speakers were noteworthy for their success in their chosen careers—among them were the most senior woman in the Civil Service and a woman surgeon—and I will certainly point them out to my daughter as examples of women who have achieved in life.

Legal process by its very nature cannot be swift; step by step, it must be steady and sure and this takes time. There is no room for hasty decisions for these would tend to defeat its purpose. Time, however, is of the essence and this is set for various aspects of legal action by limitation of actions legislation, which sets periods after which the case is no longer actionable. The periods are adequate and in civil law, generous to avoid injustice being done. The one serious complaint against the process of law, however, is the unwarrantable delays which are possible despite limitation. From the far‐off days of Equity, when Dickens' Jarndyce v Jarndyce, caricatured and exaggerated as it was, described the scene down to the present when delays, often spoken of in Court as outrageous are encountered, to say nothing of the crowded lists in the High Courts and Crown Courts; the result of the state of society and not the fault of the judiciary. Early in 1980, it was reported that 14,500 cases were awaiting trial in the Southeastern Circuit Crown Court alone. Outside the Courts legal work hangs on, to the annoyance of those concerned; from house purchase to probate. Here, the solicitor is very much his own master, unhampered by statutory time limits and the only recourse a client has is to change this solicitor, with no certainty that there will be any improvement, or appeal to the Law Society.

The University of Michigan (U-M) is planning its course toward carbon neutrality. A key component in U-M carbon accounting is the calculation of carbon sinks via estimation of carbon storage and biosequestration on U-M landholdings. Here, this paper aims to compare multiple remote sensing methods across U-M natural lands and urban campuses to determine the accurate and efficient protocol for land assessment and ecosystem service valuation that other institutions may scale as relevant.

This paper tested three remote sensing methods to determine land use and land cover (LULC), namely, unsupervised classification, supervised classification and supervised classification incorporating delineated wetlands. Using confusion matrices, this paper tested remote sensing approaches to ground-truthed data, the paper obtained via field-based vegetation surveys across a subset of U-M landholdings.

In natural areas, supervised classification incorporating delineated wetlands was the most accurate and efficient approach. In urban settings, maps incorporating institutional knowledge and campus tree surveys better estimated LULC. Using LULC and literature-based carbon data, this paper estimated that U-M lands store 1.37–3.68 million metric tons of carbon and sequester 45,000–86,000 Mt CO₂e/yr, valued at $2.2m–$4.3m annually ($50/metric ton, social cost of carbon).

This paper compared methods to identify an efficient and accurate remote sensing methodology to identify LULC and estimate carbon storage, biosequestration rates and economic values of ecosystem services provided.

The purpose of this paper is to examine whether B corps’ (for-profit entities whose owners voluntarily commit to conduct business in a socially responsible manner, beyond traditional CSR, that generates profits, but not at the expense of stakeholders) commitment to social issues influences two aspects of financial performance: employee productivity and sales growth.

This paper is an exploratory analysis of B corps. This paper examines B corps with B Lab’s B Impact Assessment reports and PrivCo financial data, for descriptive information. This paper also analyzes the financial impact of obtaining and reporting on excellence in both employee and consumer focus, as well as the differences in financial growth between B corps and non-hybrid peers.

Overall, results suggest that, among B corps whose treatment of employees (consumers) is recognized as an “area of excellence,” employee productivity (sales growth) is significantly higher. Additionally, sales growth is significantly higher for B corps relative to their peer, non-hybrid, matched firms.

Results from this study inform states considering the adoption of the B corp legal status – this legal status does not hinder firm profitability, but instead enhances long-term firm value while allowing firms to beneficially affect their communities, consumers, employees and the environment.

Results from this study provide important insights regarding the current paradigm shift from the traditional business focus on profit maximization to a fruitful coexistence of profits with social interests and initiatives, within a structure of dissolving national boundaries and increasingly divergent logics.

This paper provides an initial empirical examination of B corp performance.

The aim of this paper is to explore student views of blended learning in a university setting based on the use of audio lectures, seminars, discussion boards and wikis.

In total, 14 seminar (focus) groups consisting of approximately 20 students each, over a two year period, provided qualitative views of how students believed blended learning would be useful for their degree and future careers.

Students found the blended learning approach very flexible and preferable in many cases to traditional face‐to‐face learning. Key themes in terms of emerging benefit themes included: flexibility and support; motivation and sharing ideas; class interaction and explanation of ideas; better than pure eLearning; communicating and teamwork; developing project leadership skills.

This exploratory study of university students is important because they are aware of the value of blended learning and transferable skills for the workplace. The research is limited because it is qualitative, yet it still provides a useful insight into the benefits and value of blended learning from the student perspective.

There is a paucity of qualitative research on the benefits of blended learning and this paper examines the value of the overall approach for university students and the workplace.

THE sudden death, at a comparatively early age, of Mr. Franklin Trengrouse Barrett, of the Fulham Public Libraries, removes from the ranks of librarians, one of the most promising, highly‐trained, and best‐loved of those younger men whose work is making itself so strongly felt in this country. His death came as a severe shock to most of his friends, and particularly to his father, Mr. Francis T. Barrett, the universally‐esteemed City Librarian of Glasgow, who was quite unprepared for such a sudden and bitter bereavement. To him, as to Mrs. Franklin Barrett, a lady well‐known and much respected by London librarians, I am sure the deepest sympathy of all librarians and other colleagues will go forth. The sad event has already produced a great many messages of sympathy from many kind friends, and for these, and other efforts of consolation and comfort, the family are deeply grateful.