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This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.

Library Workstation and PC Report, founded in 1984 as M300 and PC Report, was the brainchild of Allan Pratt, then at the University of Arizona. Pratt, the founding editor of Small Computers in Libraries, had a hunch that OCLC's introduction of the M300 workstation was going to call for much hand‐holding and specialist advice and information for librarians. He was right. M300 and PC Report had a subscribership well before the first issue was mailed to readers. And it remains a growing publication to this day.

There is a tremendous need for the valuation of small businesses. Oftentimes, small businessowners do not have the wherewithal to gather the data and keep it up to date for use in situations that require valuation. Formal valuations are necessary because they provide objective evidence of value, in contrast to value set by markets on which public companies are traded. This article focuses on some factors that impact the valuation of the business and will help small businessowners feel more comfortable talking with financial professionals about how the business might be valued.

This paper proposes a framework that focuses on instilling feelings of gratitude within consumers. Participant sports events are often funded largely by sponsorship revenues, and their consumer base is considered to represent an identifiably unique market. These conditions are argued to be favourable for integrating a gratitude framework. A model is presented that depicts gratitude as a mediating mechanism within a reciprocal relationship between the sponsor and the consumers. It includes purchase intentions as the behavioural outcome of gratitude. The findings suggest that incorporating feelings of gratitude may prove to be advantageous for potential sponsors within the participant sports industry.

Caledonian Airmotive Ltd., the Ryder System aircraft engine over‐haul facility based at Prestwick International Airport, Scotland, has been awarded a three‐year contract by Canadian Airlines International Limited to overhaul the General Electric CF6–80C2 engines which will power the airline's new fleet of 10 Boeing 767 long range aircraft.

Accountants and the accounting profession have always been users of information technology and the claim for enlarging levels of Information Technology/Information Systems (IT/IS) skills/knowledge in practitioners and accounting graduates is more powerful than ever. The use of Information Technology in support of business is widespread and becoming more so. Indeed, it is no longer possible to meet the expectations of users of financial and other business performance information without using Information Technology tools. Both academics and practitioners have recognised the value and importance of IT/IS in the achievement of success in the competitive business world and IT/IS skills/knowledge as being essential to longterm success for accountants. The challenges facing organisations now require the skills of a special kind of accountant, this research called the “Hybrid Accountant” (combining IT/IS competencies and mainstream accounting capabilities). A “hybrid” accountant blends different skills and knowledge of business management and information management. It is generally felt that today’s accounting education process fails to develop accountants who are able to serve in this type of demanding accountant.

This paper explores the workforce development issues that arose in the course of an Australian repeat pilot study. The aim of the pilot study was to introduce, within a different setting, a planned approach to the assessment of, and interventions in, emotional states of service users that may lead to episodes of behavioural disturbance within psychiatric units. The pilot study necessitated training of staff in the use of an assessment tool. During the course of the study, a novel element was encountered with regard to staff understanding of service user involvement in treatment. This element, presented here as 'integral self‐intervention', emerged in conjunction with the development of two wall charts: an acute arousal management process chart for staff, and a patient safety chart for service users. The paper will outline the collaborative process towards the partial realisation of this element of integral self‐intervention, and associated workforce development issues.

It is recognised that a sustainable competitive advantage is a necessary condition for a firm to survive and prosper. Specifically, companies need to embark on real, substantive business initiatives that will accrue to the company an asymmetrical, firm‐specific resource that will not be perfectly imitable by competitors, to borrow from Barney’s (1986) parlance. Barney’s notion of imperfect imitability is see as crucial in ascertaining the long run efficacy of any potential source of competitive advantage. A sustainable competitive advantage is one which is of value, is rare, has few if any substitutes, and in particular is not easily copied (Barney, 1986). The acquisition of such a sustainable competitive advantage is seen as the whole point of planning and executive business level strategies.

The Food Bill has emerged from the Grand Committee on Trade, and will shortly be submitted, as amended, to the House of Commons. Whatever further amendments may be introduced, the Bill, when passed into law, will but afford one more example of the impotence of repressive legislation in regard to the production and distribution of adulterated and inferior products. We do not say that the making of such laws and their enforcement are not of the highest importance in the interests of the community; their administration—feeble and inadequate as it must necessarily be—produces a valuable deterrent effect, and tends to educate public opinion and to improve commercial morality. But we say that by the very nature of those laws their working can result only in the exposure of a small portion of that which is bad without affording any indications as to that which is good, and that it is by the Control System alone that the problem can be solved. This fact has been recognised abroad, and is rapidly being recognised here. The system of Permanent Analytical Control was under discussion at the International Congress of Applied Chemistry, held at Brussels in 1894, and at the International Congress of Hygiene at Budapest in 1895, and the facts and explanations put forward have resulted in the introduction of the system into various countries. The establishment of this system in any country must be regarded as the most practical and effective method of ensuring the supply of good and genuine articles, and affords the only means through which public confidence can be ensured.

The purpose of this study is to understand how, when, and why emergency medicine residents learn while working in the chaotic environment of a hospital emergency room.

This research used a qualitative interview methodology with thematic data analysis that was verified with the entire population of learners.

Analysis of the data revealed four different types of learning episodes, each with facilitating factors. The episodes varied in intensity, duration, and the degree of motivation and self‐direction required of the learner. One episode could prompt another. Learning occurred both individually and in social interaction in the workplace during the episode, as well as outside of the workplace environment after the experience had occurred.

Recommendations for individuals to maximize their learning related to this chaotic work environment are identified, along with associated implications for their trainers. These suggestions advocate for current apprenticeship approaches to training to include a developmental perspective, providing effective feedback and supporting learner self‐assessment and reflection.

This paper makes an original contribution to the literature by describing the process of learning by emergency medicine residents in the chaotic work setting of an emergency department. The paper also expands understanding of the types of learning episodes and the factors that contribute to their occurrence. Finally, the research illustrates how the voice of the learners can be used to inform their training.