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WHEN The Crock of Gold was first published in London in 1912, this extraordinary prose‐fantasy, described by a reviewer in The Times as ‘an inspired medley of topsy‐turvydom’, was hailed as a veritable masterpiece from the hands of a new poet of the same school with Yeats and Synge. That poet was, of course, James Stephens, the poet whom Sean O'Casey would later refer to as ‘the jesting poet with a radiant star in's coxcomb’, and to whom he dedicated, in 1949, his favourite play, Cock‐a‐Doodle Dandy. The reviewer in Punch at the time likened The Crock of Gold to ‘a fairy fantasy, elvish, grotesque, realistic, allegorical, humorous, satirical, idealistic, and poetical by turns … and very beautiful’.

The purpose of this paper is to examine the situational and individual officer characteristics of officer-involved vehicle collisions that result in fatality, injury, and non-injury outcomes.

Data on 35,840 vehicle collisions involving law enforcement officers in California occurring between January 2000 and December 2009 are examined. A descriptive analysis of collision characteristics is presented.

There were 39 officers killed by collisions over this study period and 7,684 officers who received some type injury. Incidents involving officers on motorcycles represented 39 percent of officer fatalities and 39 percent of severe injuries. In the case of fatalities, 33 percent of officers were reported as wearing seatbelts, 38 percent were not wearing a seatbelt, and seatbelt use was not stated in 29 percent of car fatalities.

The findings only represent one state and the analysis is based on an estimated 86 percent of collisions that occurred during the study period due to missing data. Nonetheless, the results are based on a robust sample and address key limitations in the existing literature.

During the study period in California the estimated financial impact of collisions reached into the hundreds of millions of dollars when considering related fatality, injury, and vehicle damage costs combined. These impacts highlight the need for the law enforcement community to give greater attention to this issue.

At the time of this writing there was no published independent research that compares the situational and officer characteristics across fatality, injury, and non-injury outcomes in these events. The findings reported here will help inform emerging interest in this issue within the law enforcement, academic, and policy-making communities.

For competitive reasons, many business organizations are becoming more flexible in their operation and cross‐functional in design. Increased emphasis on satisfying the final consumer has led businesses to recognize that value contributions, from internal and external organizational members in the value‐chain, are necessary to efficiently and effectively reach expected levels of customer satisfaction. This broadened cross‐functional and networked perspective has placed greater emphasis on the role performed by all components in the value‐chain. Several changes in marketing such as an emphasis on data‐based marketing, a value‐added focus, a market‐response orientation, and accountability of marketing effort are critical components of this broadened perspective. Additionally,several changes in management accounting such as the use of activity‐based‐costing, focus on strategic cost management, and target‐costing have come together to make this integrated perspective possible. This paper explores how integration of these trends, particularly the trends of data‐based marketing and activity‐based‐costing, can improve customer satisfaction and lead to long‐term competitive advantages.

Of all the poets that I have known, Rudyard Kipling seemed to be the most full of human sympathies. If any great trouble had come my way, Kipling is the man to whom I should have taken it. And another thing about him was that laughter always seemed near to the brim of his blue eyes, as though welling up from some kindly joke. One joke I remember at his lovely house in the valley at Burwash was one made by his father, or by him and his father together; it was a cocoanut with a simple verse carved on it, to all appearances by a shipwrecked sailor, cast away for quite a long time, saying:—

In the six Australian colonies which only became the Commonwealth or Federation of six States in 1901, libraries began with subscription libraries, both the working class mechanics' institute kind, and the middle class circulating library kind; but as it became apparent that there was hardly enough middle class to support its own libraries, even in the capital cities, and the finer class distinctions broke down, the two merged in the literary institute under different names. And at the same time it was realised that for what we might now call culture, education and science, there must be free public libraries, which were either made out of literary institutes, or established separately.

THE earliest libraries in any kind of community were run by interested members of the community with enthusiasm but no special training. Their communities asked them for very little more than they could get or do for themselves but did not care to find the time for, and because the librarian was one of their own, but no longer functioning fully in their world, the members of the community tended to have, however loyally or gently, a lower opinion of the man and consequently hisoffice. For the failed academic or businessman this was little less than just, but it was quite unjust to the profession of librarianship.

In the last article the first process in the manufacture of soap was described, the stage having been reached at which a somewhat impure “soap” had been produced, which still, however, contained all the bye‐products of the reaction, but which also, under most circumstances, would contain some of the original raw material, i.e., the fat and the alkali which had not yet been transformed into soap.

R F Vollans writes:Nothing pleases me more than to see honours bestowed on those who are worthy of them, particularly if they are my close friends and personal colleagues. It was, therefore, with some delight that I read of the LA'S new awards—the McColvin and Besterman Medals.

The Criminal liability of trade unions and their members.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.