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Sociologists of crime and deviance have devoted considerable time and effort, in recent years, to the study of deviants' accounts of their activities. There are good reasons why students of deviance in particular should be interested in what can be learned from their subjects' explanations of their social practices. Actors are normally called to account for or to explain their activities precisely when these actions are seen by significant others to be in some sense “unreasonable”. Moreover, accounts are central to the processes of law. The purpose of legal judgements is to attribute or withold responsibility. In order to assess an individual's guilt, where criminal activities are concerned, lawyers, judges, and juries pose such questions as: “Did the defendant perform an illegal act?”; “if so, can he or she explain his or her actions in reasonable terms?”; “Was the act in question pre‐meditated?” (that is, “motivated”); and, perhaps most important of all “What is the relationship between the accused's account of his or her involvement in an act, and their real involvement?”

In light of the fact that the “baby boomer” generation is moving into early old age, the purpose of this paper is to examine what aspects of ageing and old age concerned an age cohort of 25 gay men aged 60 plus.

The primary data for this paper came from interviews with 25 men aged 60 and older who were recruited in Auckland, London, Manchester, Melbourne, and New York. Interviewees were contacted by a variety of means, such as by e-mail introductions, advertisements placed on social media, and recommendations of mutual friends or acquaintances. Once contacted, the men were sent a plain-language statement outlining the purpose of the study and the intention to publish the results and were asked to sign and return a consent form. Narrative identity was central to understandings of the men’s lives got from analysing their interview transcripts.

Analysis of extracts from their life stories showed the men interviewed for this paper drew on two principal narratives when discussing their apprehensions about growing old. The first related to general fears or concerns about old age that would be fairly common among members of the general population. The second narrative related to gay-specific fears or concerns. Significant claims: that class affects gay men’s experience of old age just as it does for everyone else; and that fears of being ostracised because of their sexuality were strongest when the men spoke about aged-accommodation settings.

More research is needed on gay men’s experience of in-home supported care and residential care to see if the reality of the heterosexism and/or homophobia matches the fears of some in this sample.

This is a relatively new field and there is a growing number of researchers examining the ageing concerns and experiences of the GLBT population. The originality of this paper lies in the international sample on which it is based, its use of narrative analysis, and its relevance to policy makers as well as to members of the GLBT population, carers, and owners/managers of aged-care accommodation facilities.

This paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of (1) accountability and improved reporting, (2) government-wide financial statements and accrual accounting and (3) infrastructure asset capitalization and the modified approach. The paper also evaluates the state of the research, recognizes implications for practice and standard setting, identifies knowledge gaps and proposes avenues for future research.

The authors identified the articles in this narrative review by searching Google Scholar and EBSCO for the years 2000 through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure assets and modified approach.

This review finds that GASB 34 requirements improved accountability and reporting, but GASB can still make improvements. The addition of the MD&A section requirement improved readability but placed a burden on preparers. Analysis of government-wide statement research indicates that the accrual-based Statement of Net Assets provides value in credit decisions, while the accrual-based Statement of Activities does not. The research on infrastructure accounting requirements shows limited adoption of the modified approach and some comparability issues with choices involving capitalization thresholds, baselines and asset management systems (AMSs). Based on this review, the authors also present suggestions to further this line of research.

To the best of the authors’ knowledge, this is the first article that reviews over 20 years of GASB 34 related literature. The review and suggestions for future research are timely as GASB is in the process of reexamining some of GASB 34's requirements.

This paper aims to join a growing movement in marketing history to include the voices of consumers in historical research on retail environments. It aims to show that consumer perspectives offer new insights to the emergence and reception of large-scale, pre-planned shopping centers in Australia during the 1960s, and allow one to write a history of this retail form from below, in contrast to the top-down approach that is characteristic of the broader literature on shopping mall development.

Written testimonies by consumers were gathered using a qualitative online questionnaire. The methodology is related to oral history, in that it seeks to capture the subjective experiences of participants, has the capacity to create new archives, to fill or explain gaps in existing repositories and provide a voice to those frequently lost to the historical record.

The written testimonies gathered for this project provide an important contribution to the understanding of shopping centers in Australia and, particularly Sydney, during the 1960s, the ways that they were envisaged and used and insights into their reception and success.

As with oral history, written testimony has limitations as a methodology due to its reliance on memory, requiring both sophisticated and cautious readings of the data.

The methodology used in this paper is unique in this context and provides new understandings of Australian retail property development. For current marketers, the historically constituted relationship between people and place offers potential for community targeted promotional campaigns.

This study aims to better understand the communication of sustainability by Canadian universities, specifically the use of websites, interactive features and sustainability plans.

A total of 95 Canadian universities were included in this study. The mixed-methods approach sought to capture the communication of sustainability via websites, the interactive features used, as well as to evaluate the quality of sustainability plans.

The study revealed that 67% of universities address sustainability on their websites. On average, universities offer three to four interactive features on their sustainability-related Web pages, and the average score of the quality of campus sustainability plans was 29 (out of 41).

This study does not investigate the extent to which interactive features enhance the involvement and participation in sustainability efforts or the extent to which the sustainability plans were put into practice by universities.

The findings assist with understanding how higher education institutions (HEIs) can enhance their sustainability communication via their websites to encourage interaction and engagement in campus sustainability. The findings can also help universities to enhance the effectiveness of sustainability plans.

To the best of the authors’ knowledge, this is the first research to assess sustainability content and the interactive features on sustainability-related pages of Canadian universities’ websites. The quality of sustainability plans is also evaluated. The study informs the present understanding of communicating sustainability by Canadian universities and provides a basis for future investigations in HEIs in Canada and beyond.

This paper is about apparent failure in an aspect of financial regulation: non‐compliance with regard to taxation. An idealised compliance model of tax advice, from the Inland Revenue perspective, merely involves application of revenue law to the facts to determine fiscal liabilities. A less compliant approach involves, for example, creative accounting to amend figures and so reduce such liabilities. The focus here, however, is on legal creativity to reduce or even cancel tax bills: just how tax advisers match, mismatch or rematch their clients' facts interactively with malle‐able interpretations of both revenue and other laws. Following classification of various tax devices — with three examples for each of five categories — recurrent concepts, themes and techniques of avoidance are then further analysed. This analysis not only confirms that legal creativity makes compliance problematic but also offers a novel exposition of just how that paradoxical use of the law occurs.

THE 31st annual meeting of the Library Association passed off very comfortably at Brighton, and if nothing particularly momentous occurred affecting librarianship, everybody enjoyed the various entertainments and the breezy weather. Brighton certainly deserved the title to breeziness which it claims, because it was stormy nearly every night or early morning during the run of the Conference, and members must be congratulated on the lucky manner in which it was found possible to dodge the showers.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.