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1 – 8 of 8The internal auditor estimates the amount of error in routine accounting records by sampling and other procedures. These investigations cost money, and there is a risk that his…
Abstract
The internal auditor estimates the amount of error in routine accounting records by sampling and other procedures. These investigations cost money, and there is a risk that his conclusions may be wrong. This article shows how Bayesian theory can be used in planning and controlling the routine audit, and in interpreting audit findings. It suggests rules for choosing economic sample sizes in discovery sampling, and deciding whether to submit an unfavourable report on an accounting system when unexpected errors are found. It also discusses the use which the practitioner should make of any prior knowledge of a system which he may possess, and the impact of such knowledge on the frequency of audits. This study is seen as part of the current search for a general theory of audit decision making, and suggestions are made for further empirical and theoretical work in that field.
Edward Collins and Derek J. Oddy
Describes the life history of the British Food Journal, its changing editorial team, ownership and editorial focus. The authors have used much wider source material than the…
Abstract
Describes the life history of the British Food Journal, its changing editorial team, ownership and editorial focus. The authors have used much wider source material than the archives of the journal, now in its 100th year. The journal was always closely identified with the safety of food, its adulteration and the government’s duty to safeguard the public. The second section reviews the profession and role of the public analyst, in particular the history and development of the Society of Public Analysts. The next and longest section of the monograph is devoted to an interesting examination of food safety, nutrition and food manufacturing issues over the last 100 years. Many of the points raised are illustrated by excerpts from papers written in BFJ and included as Appendices to the monograph. Food irradiation was first raised as a subject in the journal in 1928! Bread and milk as staples in the British diet are looked at in some detail in terms of their ingredients and health properties. Some appendices have been included just for interest and provide brief snapshots of some of the main food concerns of the time, e.g. The Pure Food Society, the food we eat, food poisoning, a world food policy, the packaging of foods, food hygiene. Plus ça change ...
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David Carson and Stanley Cromie
Discusses some of the features of small firms and emphasizes thatbusiness proprietors have a different approach to marketing than domarketing managers in large concerns. Examines…
Abstract
Discusses some of the features of small firms and emphasizes that business proprietors have a different approach to marketing than do marketing managers in large concerns. Examines some empirical evidence which showed about two‐thirds of small firms had a nonmarketing approach, almost a third were implicit marketers while very few were sophisticated marketers. Surmises that small firms require a high level of simplicity in their marketing approach if it is to be successful.
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This survey overviews the literature on entrepreneurship and self-employment. The author catalogs the main contributions of this body of research and makes a distinction between…
Abstract
This survey overviews the literature on entrepreneurship and self-employment. The author catalogs the main contributions of this body of research and makes a distinction between issues on which there is now widespread agreement and those for which no consensus has yet emerged. This latter set of issues provides fertile ground for further research.
This article adopts Ray Oldenburg's definition of third places and argues that the eight characteristics of third places are demonstrated in the tea houses of Masulih. In many…
Abstract
This article adopts Ray Oldenburg's definition of third places and argues that the eight characteristics of third places are demonstrated in the tea houses of Masulih. In many vernacular communities, participating in informal public gathering places, or third places, is one of the daily routines of local inhabitants. The male inhabitants–including seniors and shopkeepers, as well as the shepherds who migrate seasonally with their herds from plateau of Gilan to Masulih–regularly visit and socialize in Masulih's tea houses. Recently, tourists also have become regular visitors of the tea houses. Qualitative research methods were conducted during extended field work in Masulih during 2008 to 2015. In-depth interviews with local inhabitants placed them as local experts. This allowes for a deeper understanding of the use of the tea houses as third places. In addition, research was conducted through visits to the tea houses at various times of the year in order to record their seasonal usage. While not every vernacular settlement in Iran is a tourist destination, Masulih, with its tea houses integrated in the bazaar, sees regular and steady tourist visitation. Masulih's rich cultural, architectural, and tourist landscape generates a complex research ground. This article suggests that tea houses, as third places, are vital for informal regular gathering of local Masulih residents, seasonal visitors, and tourists.
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The purpose of this paper is to explore from an employer’s perspective the skills, attributes and capabilities required of a sports graduate, whilst also discovering how a student…
Abstract
Purpose
The purpose of this paper is to explore from an employer’s perspective the skills, attributes and capabilities required of a sports graduate, whilst also discovering how a student is expected to demonstrate these skills in the context of a sports organisation.
Design/methodology/approach
This study adopted a qualitative interpretive case study approach through the use of face-to-face interviews with six employers from sports organisations involved in the delivery of sport. Interviews lasted between 30 and 42 minutes and were recorded. This was followed by a thematic review to allow for common themes to be selected and represented. The results were then reviewed and evaluated by a further 15 industry professionals and sports educators.
Findings
The results suggest employers seek skills that are characteristically enterprise/entrepreneurship skills, together with an articulation of a “sports graduate” mindset. This mindset is described by the employers as being something which is demonstrated through a combination of behaviours and attributes. The paper concluded that in the classroom, the use of case studies and challenges, where students have to respond to and solve problems by the very nature of the activity, is optimal.
Originality/value
The originality of this paper lies in both the context of study and the integration of enterprise and entrepreneurship skills that are needed for the changing world of work in sport. The value of the papers is in both the employer’s description of the graduate mindset and also examples of how the skills can be applied in the context of sport.
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AOL buys CompuServe…. In the battle of the giants, one had to fall: CompuServe is under new management. Its information service has been acquired by AOL and its network by US…
Abstract
AOL buys CompuServe…. In the battle of the giants, one had to fall: CompuServe is under new management. Its information service has been acquired by AOL and its network by US Internet access provider WorldCom.