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As the Communist influence in the world subsides, the threat of low‐intensity conflict increasingly becomes a major concern to those involved in maintaining world security and peace. The fall of the Berlin Wall and the collapse of the Soviet Union have been accompanied by shifts in alignments, the emergence of old conflicts and new tensions, and an increase in Third World agitation. These events all serve to create these low‐intensity conflicts, which may take the form of guerrilla warfare, coups d'etat, ethnic violence, terrorism, resistance movements, or insurgency. Terrorism by itself is the objective of many forms of violence prevalent in today's world, including drug‐related incidents and incidents involving street gangs, hate groups, violent activists, and separatist organizations, as well as state‐sponsored actions in places such as Central and South America, the Middle East, and Libya. Conflict within areas may create situations that have far‐reaching consequences.

Privatisation is occurring at various levels within government in many countries around the world. So extensive is the reform programme that the term “re‐inventing government” has taken on a fashionable gloss.

Since accounting for an enterprise's human resources was first discussed more than thirty years ago, it has encountered two main barriers to entry into mainstream accounting. These were: 1. that employees do not qualify as assets and 2. an inability to establish a meaningful system of measurement. In the context of current accounting concepts the first of these barriers is discussed establishing the legitimacy of the paradigm. Acceptable methods of measuring the value of assets are examined concluding that the present value, using added value as a base, is most useful for the majority of enterprises. Accepting that human resources are an asset, consideration should also be given to recognising the associated liabilities. The impact of accounting for human resources is examined by reference to a set of published financial statements. With an ever changing accounting environment, the opportunity to recognise human resource assets and liabilities in the financial statements should be taken.

The purpose of this paper is to explore the differences and similarities between computer ethics, internet ethics and cyberethics as reflected in the contents of the published literature as well as the search trends on Google.

The paper opted for an informetrics approach, and more specifically content analysis, to investigate the inter-relationships between computer ethics, internet ethics and cyberethics. The data sources for this study included Google Trends, Google Scholar and the Web of Science citation indexes. Different search queries were used, depending on the structure of each data source, to extract the relevant data sets.

Using different methods and techniques to analyse the data, the paper provides an alternative means of investigating relationships among concepts. The findings indicate that there is still no clear distinction between the concepts in terms of subject and title terms used to describe the published literature on the three concepts, as well as the research areas where the three concepts are applied. Going by the current trend, the paper envisages that cyberethics may, in the future, become a broader term to include computer ethics and internet ethics.

The data sources that were selected for the study might have not been comprehensive in the coverage of the published literature on the three concepts and therefore there is need for further research, which will expand the scope of the data sources.

The paper’s findings may apply in the practice of indexing and abstracting as well as thesaurus construction as far as the three terms are concerned.

The paper offers an alternative technique that can be used to investigate relationships among concepts. The value of the paper could include curriculum development of programmes dealing with ethical issues that arise when developing and using computers and related technologies.

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Using Gramsci's concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist‐market system in the Dengist era.

This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods.

This paper contributes to understandings of Gramsci's concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China.

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

Following the mass closing of US schools during the COVID-19 pandemic of 2020, the authors noted an increase in discourse among literacy teachers and literacy coaches on social media platforms. Over a period of 9 months, the authors followed the interactions and work of social media scholars on the Twitter platform. In reflecting on Craig's (1995; Craig, Curtis, Kelly, Martindell, & Perez, 2020) illustrative pillars of knowledge communities and Brock's work on black cyberculture, we use narrative inquiry (Clandinin & Connelly, 2000; Connelly & Clandinin, 1990) to: (1) explore the elements of social media scholarship and (2) reflect on how active engagement in social media scholarship aids in the development of online knowledge communities that amplify and sustain the work of black womxn scholars.