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We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition of liabilities than does the corresponding current standard (FRS‐31) and it does not permit convertibles to be reported under headings that are intermediate to debt and equity. The results of the study indicate that in comparison with the reported financial position and performance, the reporting of convertibles in accordance with NZ IAS 32 would result in higher amounts for liabilities and higher interest. Thus, analysts using financial statement information to assess risk of financial distress will need to revise the critical values of commonly used measures of risk and performance when companies report under NZ IAS

(3233) Observance of Recognised Terms and Conditions of Employment in respect of Draughtsmen and allied staff employed by a firm in Bishop Auckland

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

The purpose of this paper is to report on how early years practitioners worked with the ORIM Framework to support work with parents to promote early literacy experiences.

Co-produced Knowledge Exchange (KE) was used to develop and evaluate work with parents to facilitate their young children’s literacy. Information was gathered in discussion groups, interviews with parents and practitioners and feedback from all the parties involved.

Practitioners and families engaged with each other in the further development of an established literacy programme, and families demonstrated “ownership” of the co-produced knowledge after the end of the project.

Project design in co-produced research and KE is necessarily flexible. The focus is on practitioners’ knowledge and ownership of the process, sharing knowledge with parents and enhancing children’s experiences.

Practices that can enhance parental engagement in their children’s early literacy are varied and multiple and ORIM can be used flexibly to plan, develop and evaluate innovative and community – (and family –) specific practices.

Where parents have more knowledge of children’s early literacy development they are in a better position to support them; for learning communities there are implications in terms of future development of work with families to support early literacy development.

This paper contributes an original approach to the co-production of research with early years practitioners. It also identifies specific issues around the ethics of ownership in co-produced research.

REPERCUSSIONS of the Margate Conference will be felt for some time to come. There is still the suggestion that one or the other side won in the debate on central control, for example, but we would suggest that it was an occasion when a case was stated and combatted and that the result was the only wise one; that is to say, both parties agreed that the Council should consider the matter. It would be in the highest degree dangerous if at any open meeting of over 1,000 members of the Library Association any policy, then for the first time outlined, should be adopted as a settled rule of life. Such questions as central control have to be considered in all their bearings, and admirable as was the case Colonel Mitchell made for it, and forceful as was Mr. Berwick Sayers's rejoinder, they would not be regarded as final statements, even by themselves. There were some murmurings at the swift close of the debate, and there were more than murmurings that so important a matter should arise without due notice. These are not quite reasonable, and no one could have handled the meeting more quietly and impartially than the President (Mr. Savage) did. That no notice was given of the debate is hardly true although the words of the motion proposed by Colonel Mitchell were not known until the debate began; but the intention of the debate was to elicit opinions which might help the council in framing a policy; there was no intention to reach a decision or to publish the results of the meeting. A considered report, twelve months hence, on the deliberations of the L.A. Council on the matter should be far better than any account of the vapourings at Margate.

Light source attachment for handheld thickness gauge. Diagnostic Sonar's 5230 handheld ultrasonic thickness gauge weighs only 330 grammes (11.6oz) but is described as a rugged general purpose field instrument which non‐destructively measures the thickness of most materials including metals, plastics, glass, ceramics, rubber and parts subject to corrosion. The 5230 operates for over 300 hours using a single AA battery. Linear accuracy of the instrument is 0.1 mm (0.004in).

Armstrong Siddeley Motors Ltd., of Coventry, announce that Mr W. F. Saxton, chief engineer, has been appointed a director of the Company.

PARLIAMENT passed the Equal Pay Act in 1970 and it comes into full force at the end of 1975. In the meantime a Government order could increase the pay of women to at least 90 per cent of men's by December 31st next year. Like other legislative forays into the industrial world in recent years, this Act, despite its deceptively simple title, bristles with problems and will greatly change the country's economic life.

June 13,1972 Industrial Relations — Unregistered trade union — Unpaid shop stewards elected by fellow members with union authority to negotiate at local level with dock employers — Shop stewards initiating campaign of blacking container lorries after blacking by unregistered union knowingly inducing breaches of contract made “unfair industrial practice” by statute — Industrial Court orders to union to stop specified blacking — Union advice to shop stewards to obey court orders rejected — Court finding union in contempt and liable to fines and to compensate complainants for unfair industrial practices — Shop stewards agents, not servants of union — Whether evidence of implied authority from union to agents to black — Union not responsible for conduct of shop stewards acting outside scope of express or implied authority — Industrial Relations Act, 1971 (c.72) ss. 96(1), 101,167(1) (9).