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Describes the development and use of a modified SERVQUAL research instrument for measuring the service quality of a leading Cancer Information Support Service from the perspective of their “customers”. The evaluation findings were also used to inform the organisation to help it to improve its services. In order to identify the appropriate dimensions of service quality, a series of focus group meetings were run with providers of the Information Support Services and also with the users of the service. The meetings enabled the identification of six different dimensions of service quality which neatly mapped onto the new P‐C‐P attributes model, which was developed after extensive research of existing models such as SERVQUAL. Based on these dimensions, a questionnaire was then developed to assess service quality of the service. The main outcome from the research was the development of a research instrument suitable for measuring the service quality of a Cancer Information Support Service. This instrument can be adapted to assess the quality of any other service.

In 2010 Drive Property Solutions, a special servicing firm in Chicago, had partnered with Spiner Capital to win an FDIC auction of distressed debt. Included in that auction was the defaulted mortgage note on Northwinds Community Crossing, a retail strip mall in suburban Savannah, Georgia, which had been in default since November 2009. Sam Schey, an asset manager at Drive, needed to decide how to maximize recoveries from the nonperforming loan.

The purpose of this paper is to describe the development and use of a modified SERVQUAL research instrument for measuring the service quality of a leading mental health service provider from the perspective of their “customers”. The evaluation focused on the day‐care services provided by the voluntary organisation. In order to identify the appropriate dimensions of service quality, a series of focus group meetings were run with providers of the mental health day‐care service and also with users of the service. These were structured group meetings led by the research team addressing set questions. The meetings enabled the identification of six different dimensions of service quality neatly mapping onto the new P‐C‐P attributes model, which was developed after extensive research of existing models such as SERVQUAL. A questionnaire was then developed to assess the service quality of the service. The main outcome from the research was the development of a research instrument suitable for measuring the service quality of a mental health day‐care service. This instrument can also be adapted to assess the quality of any other service. Implications and limitations of the study are also discussed.

AS J. L. Hobbs shows so clearly in his recent book, the interest in local history is growing enormously at present. The universities, training colleges and schools, as well as the institutions of further education, are all making more use of local studies—geographical, economic, social and historical—in their regular courses, in their advanced work, and in their publications.

This paper aims to examine why most governments appear to attach less importance to countering proliferation finance than they do to countering money laundering or terrorist financing.

The paper examines this question from a number of perspectives including a definitional perspective, a national regulatory perspective and a private sector implementation perspective.

It is shown that there are presently significant gaps in counter proliferation finance implementation at the national level, with follow-on implications for private sector compliance.

A key finding is that most governments do not address the issue of proliferation finance as distinct from other forms of financial crime such as terrorist financing or money laundering.

Practical opportunities for improved financial sector implementation of counter proliferation finance controls are identified, but it is argued that it is states that must do more to meet their obligations for improvements to be realised.

The risk of not doing so is that the financial system will continue to be misused to finance the proliferation of weapons of mass destruction.

The study seeks to fill a gap in existing academic literature on the question of why proliferation finance receives less attention than other forms of financial crime. The study builds on original research undertaken by the authors including the typologies of proliferation finance, which were later incorporated into an updated Financial Action Task Force report on this topic, as well as events organised by the authors to explore the topic of proliferation finance implementation with governments and the private sector.

This paper draws upon the extensive operating experience of work based learning programmes by the National Centre for Work Based Learning Partnerships (NCWBLP) at Middlesex University to identify the potential for work based learning to contribute to the intellectual capital not only of employer partners but also to the university. The paper argues that work based learning has the potential to provide the university with a unique opportunity to develop a new kind of knowledge based partnership. The characteristics of such partnerships are discussed with reference to the description of intellectual capital advanced by Stewart and the typology of work based learning put forward by Portwood.

Communication skills are essential business tools, as well as a prerequisite for management of global economic organisations and effective government in complex societies. Communication underpins Western values and ensures that, through feedback processes, organisations appreciate the different value sets that can impact upon the success or failure of policies and enterprises. In order to gain the greatest benefit from effective communication, greater emphasis needs to be placed on the academic teaching of the skill involved, as part of and together with greater efforts to promote the reputation of professional communicators.

This study aims to examine the objectivity of accounting professionals based in India.

To examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down.

The results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller.

This study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).