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This article uses a survey of Certified Management Accountants (CMA) in the six Arab Gulf Cooperation Council (GCC) countries to examine the importance that CMAs place on a number of management accounting practices for the efficient operation of their business and to determine the degree of adoption of that management accounting practice by their organization. The findings indicate a large discrepancy between what accountants consider effective management accounting tools and the use of those tools by their companies’ senior management team. Evidence suggests that companies in the GCC rely on the traditional management accounting practices rather than the more recently developed tools. In addition, the management accountants of GCC companies feel that it would be more important for their businesses to emphasis a range of non‐financial tools as well as to adopt a more strategic management focus using tools.

The aim of this research project is to examine the adoption rate of management accounting tools by businesses in the Gulf Co‐operative Council (GCC) countries and attempts to determine if significant variances in the use of management accounting tools by GCC businesses are contingent on a companies' ownership, legal structure, size or industry sector. The study covers a broad range of businesses, from many different business sectors in six different Arab countries.

An online survey on the adoption rate of 41 Management Accounting Tools was used to collect data. The Institute of Management Accountants invited 453 CMA's in the Gulf region to participate in the Survey of Management Accounting Practices in the GCC area. Factor analysis was employed to test the effects of company characteristics on the choice of management accounting tools.

The study finds that companies in the GCC rely on the more traditional management accounting practices such as budgeting rather than the more recently developed strategically focused tools such as activity based management and the use of the balanced scorecard. The research also shows that company characteristics play a significant role in the use of management accounting tools by businesses. Overall, international ownership and incorporation tend to increase the use of many management accounting practices.

Results should be generalized cautiously due to the small number of responding companies. The use of individual tools may not be completely explained by the chosen independent variables; other factors such as management's preference and/or the cost and benefit of the tool may affect choice.

Management accounting practices of businesses in the GCC have never been studied before. This study updates the literature on the management accounting tools by businesses.

This paper aims to examine the development of Islamic accounting education and discuss the main challenges facing this specific type of accounting education in the United Arab Emirates (UAE).

The paper uses institutional theory to analyze the development of Islamic accounting education in the UAE. The collection of information in this study is based on secondary data available from published sources and websites.

This study identifies three types of institutional pressures. First, coercive pressures that were directed by the government, the UAE's Central Bank and other professional bodies [e.g. Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI)] involved in the Islamic banking industry have contributed to the development of Islamic accounting education in the UAE. Second, mimetic pressures exerted by other countries that have already established Islamic accounting training and programs (e.g. Indonesia, Iran, Kingdom of Saudi Arabia and Pakistan) have incentivized the UAE business schools to implement Islamic accounting training and programs to meet Emirati Islamic banking industry expectations. Third, normative pressures are exerted by Big 4 auditors who have an active position as faculty members, influencing status in AAOIFI and a dominant position in the Islamic banking industry’s audit market. The paper also discusses the main challenges facing Islamic accounting education in this country.

This paper contributes to accounting literature in general and accounting education literature in particular in the following two ways. First, this study applies an institutional analysis to Islamic accounting education in the UAE to gain more understanding about the current status of the development of Islamic accounting education in the UAE. Second, by identifying the factors that may constrain the development of Islamic accounting education in the UAE, this study provides recommendations to financial and higher education authorities to undertake proactive actions to position the UAE as a leading center in Islamic accounting education and training.

MY INTEREST in Robert McLellan's work is a fairly recent one, dating as it does from shortly after my arrival in Scotland five years ago. Several pointers made me anxious to know more of his plays and other writings, not least an article by Miss Moira Burgess. I found, however, that an interest was easier to arouse than to satisfy: bibliographies listed practically nothing by him; my own local collection catalogue (McLellan has been an Arran resident since 1938) showed only two articles, one by and one about him, and inquiries of colleagues elicited only surprise that they could find no more than I had done.

The purpose of this paper is to compare the effects of two types of community-based, residential treatment programs among justice involved persons with dual diagnoses.

A randomized clinical trial examined treatment conditions among justice involved persons with substance use disorders who reported high baseline levels of psychiatric severity indicative of diagnosable psychiatric comorbidity. Participants (n=39) were randomly assigned to one of three treatment conditions upon discharge from inpatient treatment for substance use disorders: a professionally staffed, integrated residential treatment setting (therapeutic community), a self-run residential setting (Oxford House), or a treatment-specific aftercare referral (usual care). Levels of psychiatric severity, a global estimate of current psychopathological problem severity, were measured at two years as the outcome.

Participants randomly assigned to residential conditions reported significant reductions in psychiatric severity whereas those assigned to the usual care condition reported significant increases. There were no significant differences in psychiatric severity levels between residential conditions.

Findings suggest that cost-effective, self-run residential settings such as Oxford Houses provide benefits comparable to professionally run residential integrated treatments for justice involved persons who have dual diagnoses.

Results support the utilization of low-cost, community-based treatments for a highly marginalized population.

Little is known about residential treatments that reduce psychiatric severity for this population. Results extend the body of knowledge regarding the effects of community-based, residential integrated treatment and the Oxford House model.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

I. Introduction On January 1, 1986, Mikhail Gorbachev, General Secretary of the Communist Party of the Soviet Union (CPSU), who has been described by Andrei Gromyko as a man who “has a nice smile, but he has iron teeth,” (Goldman, 1) gave an address to the people of the United States in which he informed them that the “Soviet people are dedicated to peace — that supreme value equal to the gift of life.” (Gorbachev, 1986(a),5). Gorbachev appealed to all that is good in the American people when he said:

Describes how HIV and AIDS are carried and spread, particularly for high‐risk groups, but adds that it is not only behavioural but also those behaviours in conjunction with others. Employs figures and tables for added explanation and emphasis. Chronicles some individual case studies showing different “risk” behaviours and types of “unsafe” practices. Makes clear that the use of varied types of education are of major importance in the fight against ignorance and nonchalance in the battle against AIDS.

The Soweto revolt of 1976 was mounted by black students in South Africa mobilized under the banner of the Black Consciousness (BC) ideology. However, when thousands of these youths were driven into exile by state repression, they joined the African National Congress (ANC) or its military wing. When hundreds of them returned as guerrillas after 1978, some were arrested and tried, while others were involved in spectacular shootouts with the police. The resulting press coverage began to revive ANC ideology in popular consciousness. With further publicity in 1980 from a Free Mandela campaign, and from luridly successful sabotage attacks, popular support for the ANC soared, shaping political events for the rest of the decade. The only other noteworthy tendency among blacks was the Zulu‐based Inkatha movement led by Chief Gatsha Buthelezi, whose support among young people was slight because of his hostile stance to both BC and the ANC.