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Defines model licences and discusses their importance for both libraries and vendors. Describes several models in detail, and examines their ILL clauses; this chronological survey includes the PA/JISC and NESLI initiatives, the John Cox Associates model licence suite, and the CLIR/DLF/Liblicense model, among others. Discusses how model licences are being used by publishers and consortia, and offers suggestions for using them in the reader’s library

Individuals tend to simplify a complex portfolio decision problem into several manageable dimensions, each of which can frame their perception of risk.We check this view by studying the effect of investment horizons on households’ portfolio decisions. Using the Survey of Consumer Finances (SCF) data, we find that households allocate more of their wealth in stocks if they report longer planning horizons. The existence of foreseeable expenditure significantly changes the dependence of risky stock investment on the planning horizon.We decompose the reported planning horizon into an objective part and a subjective mental accounting part, and find that the mental accounting part has a greater effect on household portfolio choice. This is consistent with the argument that individuals make investment decisions based on the horizon at which the risk is perceived rather than the horizon at which the investment reward or cash is needed.

The aim of this paper is to review the debate on the purpose, focus and necessity of UK undergraduate marketing education.

Assumptions in this debate are challenged by the collection and analysis of interview data from practitioners, alongside additional data from UK Higher Education Institutions (HEIs) in respect of their current marketing programmes.

The results indicate that there is a large degree of commonality between the offerings at UK HEIs, and that some significant gaps between the teaching offered by the academy, and the knowledge and abilities required by practitioners do exist.

The data sets have limitations of depth and scope. Further research is needed in which the details of marketing education and the requirements of marketing practice are examined more closely, and at levels other than undergraduate, and in countries other than the UK.

This paper should be of interest to marketing programme managers, and also to marketing module co‐ordinators as a basis on which to consider the future development of their educational practices.

The collation of data about marketing modules offered by UK HEIs will be of interest to most marketing teachers. Further value will be obtained if this paper is used as part of the re‐engineering of a marketing programme.

The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from the discipline of communication studies. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

The theoretical framework is based on two broad research perspectives on accounting communication: (A) a functionalist-behavioural transmission perspective and (B) a symbolic-interpretive narrative perspective. Eight traditions of communication research are introduced which provide alternative ways of conceptualising accounting communication, namely (1) mathematical tradition, (2) socio-psychological tradition, (3) cybernetic/systems-oriented tradition, (4) semiotic tradition, (5) rhetorical tradition, (6) phenomenological tradition, (7) socio-cultural tradition, and (8) critical tradition. Exemplars of each tradition from prior accounting research, to the extent they have been adopted, are discussed. Finally, a typology is developed, which serves as a heuristic device for viewing similarities and differences between research traditions.

Prior accounting studies predominantly focus on the role of discretionary disclosures in accounting communication in the functioning of the relationship between organisations and their audiences. Research is predominantly located in the mathematical, the socio-psychological, and the cybernetic/systems-oriented tradition. Accounting communication is primarily viewed as the transmission of messages about financial, environmental, and social information to external audiences. Prior research is mainly concerned with the communicator (e.g. CEO personality) and the message (e.g. intentions and effects of accounting communication). Research from alternative traditions is encouraged, which explores how organisations and their audiences engage in a dialogue and interactively create, sustain, and manage meaning concerning accounting and accountability issues.

The paper identifies, organises, and synthesises research perspectives, traditions, and associated theories from the communication studies literature in the form of a typology. The paper concludes with an extensive agenda for future research on accounting communication.

Perceiving discrimination and unequal treatment as a problem implies an underlying value of human equality. Argues that such prescriptive equality is more powerful and more persuasive to the extent that it is built on a presumption of descriptive human equality. Explores the philosophical prerequisites for holding the presumption of actual equality. In the last part, surveys critically the general stance of economics regarding an affirmation of descriptive equality.

In a recent article, Dr John Breslin discussed European developments concerning the privilege against self‐incrimination (‘the privilege’). His comments related primarily to the Saunders case and since then, in December 1996, the European Court of Human Rights has confirmed the European Commission's decision in favour of Sir Ernest Saunders.

After comprehensive review of discourse surrounding school-banking programmes and marketing to children, the authors develop evidence-based guidelines for such programmes. Guidance for organisations is provided to ensure they understand these products' impact on children and other vulnerable consumers.

A comprehensive, systematised review of literature related to school-banking programmes was undertaken during 2019, 22 Boolean searches were collated, appraised using a five-step quality appraisal framework and analysed against selection criteria. To accommodate literature across disciplines, quality appraisal combined two existing hierarchies of evidence and peer-review status.

Searches returned over 375,000 articles; 149 were relevant and met quality thresholds. Evidence supports the role of financial education in producing positive financial outcomes. However, education should involve communities and families to enhance consumer socialisation and limit negative consequences. From this, guidelines are presented accounting for students' and parents' ability to understand marketing messages and the impact of in-school marketing on students – including on longer-term perceptions, attitudes and behaviours.

Guidelines are to assist financial institutions, policymakers and schools balance the benefits of financial literacy and education with potentially negative consequences of school-banking programmes. Classifying programmes as marketing rather than CSR also benefits organisations contributing corporate resources and voluntarily engaging practices underpinned by commitment to community well-being.

Avoiding moral panic, the authors instead outline evidence-based guidelines on school-banking programmes. The quality appraisal process used in this review offers a new approach to synthesising inter-disciplinary evidence.

John Locke′s political economy lends itself to conservative, liberal and radical interpretations that frame the conceptual ambiguities that still shape our debates over government′s proper economic functions. Suggests that “masculinity” was a powerful undercurrent in Locke′s thought which linked these ambiguities and makes them explicable. In short, Locke′s political economy was a “gendered” one which juxtaposed Enlightenment hopes that “manly” men could balance freedom and equality, labour and prosperity, and political order, to ancient misogynist fears that “effeminate” men caused chaos when freed from political constraints. Ultimately, Locke′s scepticism resulted in a heavy investment in political prerogative which has been parlayed into twentieth century political hegemony.

This chapter explores the ideas of Alasdair MacIntyre and Vaclav Havel and what these two thinkers can contribute to green political theory.

This chapter includes examination of some of the key works of Havel and MacIntyre and analysis of these works from the point of view of green political theory.

The section ‘Havel and the Imperative to “Live in Truth”: Dissent and Green Politics’ explores Havel’s thought with a particular emphasis on his ethicised notion of political action and critique (‘living in truth’) and his focus on the centrality of dissent (both intellectually and in practice) as central to political critique and action. The section ‘MacIntyre as a Green Thinker: Vulnerability in Political and Moral Theory’ offers an overview of MacIntyre interpreted as a putative green thinker, with a particular emphasis on his ideas of dependence and vulnerability. The Conclusion attempts to draw some common themes together from both thinkers in terms of what they have to offer contemporary green political thought.

What is presented here is introductory, ground clearing and therefore necessarily suggestive (as well as under-developed). That is, it is the start of a new area of exploration rather than an analysis based on any exhaustive and comprehensive knowledge of both thinkers.

This chapter offers some initial lines of exploration for scholars interested in the overlap between green thinking and the work of Havel and MacIntyre.

This is the first exploration of the connections between the works of Havel and MacIntyre and green political theory.

This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The assessment is grounded in the empirical material of a three-year research project on integrated reporting (IR).

Alvesson and Deetz’s (2021) critical management framework structures the arguments in this paper. By investigating local phenomena and the extant literature, the authors glean insights that they later critique, drawing on the empirical evidence collected during the research project. Transformative redefinitions are then proposed that point to future opportunities for research on voluntary organisational disclosures.

The authors argue that the mainstream approaches to VRD, namely, incremental information and legitimacy theories, present shortcomings in addressing why and how organisations voluntarily disclose information. First, the authors find that companies adopting the International IR Council’s (IIRC, 2021) IR framework tend to comply with the framework only in an informal, rather than a substantial way. Second, the authors find that, at times, organisations serendipitously chance upon VRD practices such as IR instead of rationally recognising the potential ability of such practices to provide useful information for decision-making by investors. Also, powerful groups in organisations may use VRD practices to establish, maintain or restore power balances in their favour.

The paper’s limitations stem directly from its aim to be a critical reflection. Even when grounded on empirics, a reflection is mainly a subjective effort. Therefore, different researchers could come to different conclusions and offer different lessons from the two case studies.

The different rationales the authors found for VRD should make a case for reporting institutions to tone down any investor-centric rhetoric in favour of more substantial disclosures. The findings imply that reporting organisations should approach the different frameworks with a critical eye and read between the lines of these frameworks to determine whether the purported normative arguments are achievable practice.

The authors reflect on timely and relevant issues linked to recent developments in the VRD landscape. Further, the authors offer possible ways forward for critical research that may rely on different methodological choices, such as interventionist and post-structuralist research.