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For those interested in studying the effects of stakeholder theory on organizational performance, the establishment of measures that represent both explicit and implicit claims on the firm’s outputs is vital. While net organizational capital (NOC) has been shown to represent the value of the firm after honouring implicit claims of stakeholder groups, practical application requires the use of surrogates such as net intangible assets (NIA). Attempts to extend research in this area by establishing additional surrogates, segment sales (SS) and research and development intensity (RD), which can be easily calculated and reflect operating characteristics of the organization being observed. Concludes that RD is a reasonable indicator of the firm’s NIA for both bond upgrade and downgrade situations, but that SS can be viewed as a surrogate for NIA during upgrade situations. Both, however, can provide great insights to the researcher and can be used to assist in classifying firms with respect to stakeholder group influence.

Certified public accountants (CPAs) must advise their clients about potential environmental problems and solutions. Only by doing this can the long‐term survival and profitability of many clients be ensured. Reports on a survey of 940 CPA firms which identified their inconsistent attitudes to timing of disclosure, measurement issues and income statement presentation. Inconsistent practices are mainly owing to lack of authoritative support in the area. Recommends future actions and suggests the CPA should be aware of three critical issues that can adversely affect clients′ operations: valuation of the business, acquisition and divestiture and access to capital. Discusses the CPA′s role as external adviser.

Within most organizations, accounting has traditionally been a stand‐alone discipline with little effort to integrate accountants into the strategic aspects of management. Other functional areas within a firm often view accountants as producers of dated and irrelevant information. The accounting profession, in particular the education sector, has recognized the increased importance of the field in the management process. However, owing to the present structure of the majority of accounting programmes, graduates in accounting are often not prepared to assume a role in strategic decision making. Given this deficiency, constructive changes are being made to the accounting curricula. Discusses how these changes aid accountant graduates in becoming part of the strategic alliance of the firm and helps managers better to understand the changing role of accountants. There are lessons to be learned for the internal auditing profession from this experience.

The competitive bidding process is the method by which firms efficiently and effectively make purchases for necessary goods and services at a desired level of quality. Those firms with managers who understand the competitive bid process and are sufficiently sophisticated with regard to its implementation can create a tremendous competitive advantage in the marketplace. Explains the concept of buyer sophistication in terms of the skills necessary for successful competition in markets heavily influenced by the competitive bid process. Places particular emphasis on how the seller must map the sophistication level of the buyer in order to determine the most appropriate sales and negotiation strategy.

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.¹ But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.² We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.³ As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.

This paper is based on seminar, workshop and lecture materials presented at national and international conferences, and follows an invitation to cover this topic as part of a one‐day conference on mental health issues in autism spectrum disorders (Staufenberg, 2005; 2007). The paper will seek to a) outline a review of the current evidence base and clinical approaches to the appraisal of risk behaviour or aggressive conduct in general and forensic psychiatric practice, before b) reviewing the current issues in the clinical risk appraisal in individuals with complex neurodevelopmental syndromes of the high functioning autism spectrum, and in particular Asperger's syndrome.References based on clinical and structured instrument‐based risk appraisal will also introduce the pertinence of assessing personality traits in individuals with Asperger's syndrome, with specific reference to forensic neuropsychiatry‐based expertise and case vignettes. A discussion of potential research directions and collaborations will conclude this introductory guide to the emerging field of forensic developmental neuropsychiatry.

The purpose of this paper is to identify and annotate resources related to Hunter S. Thompson and Gonzo Journalism.

Numerous searches are performed in online library catalogs, online databases, and web search engines to identify monographs, journal articles, multimedia titles, and web sites relevant to the topic. Resources located in the searches are then reviewed and annotated by the author and selected for inclusion in the paper based on their relative quality.

A great deal of popular work has been devoted to Thompson and Gonzo Journalism, but also a surprising amount of scholarly analysis. Most primary source material is now available in monographic form, and critical literature is fairly evenly distributed between journal articles and monographs. Search results for Thompson and Gonzo Journalism are often complicated by a number of factors, but these can be compensated for by using search limiters.

Because of the sheer volume of work, scholarly and popular, devoted to Thompson and Gonzo Journalism, it is not possible to provide a comprehensive evaluation of all of the materials on the topic. While every attempt is made to be inclusive, the goal of the guide was to include the best sources on the topic, and some resources are reviewed but not included because of quality issues. A number of un‐annotated bibliographies are referenced that would be helpful in directing readers to additional resources not included here.

Although there are bibliographies of Thompson's work, none are annotated or prepared with academic researchers in mind. In addition, none of the bibliographies located in the course of researching the paper attempted to identify academic journal literature related to Thompson or Gonzo Journalism.

Despite its Australian birthplace, the ugg boot industry is now fully dominated by one American company, and the Australian ugg boot industry has been frozen out of global trade. This study aims to consider the impact on the competitive advantage of culturally distinctive but not new, intellectual property (IP) through the historic lens of the Australia–USA battle over the UGG boot trademark.

This study uses trademark applications, court documents, annual reports and brand reports to trace the history of the change and growth of the ugg boot industry from a small cottage industry in Australia to a billion-dollar monopoly controlled by an American company.

Court documents and trademark applications from 1979 to 2019 indicate that Australian firms underestimated the cultural differences between the USA and Australia and thus failed to adequately protect the generic word “ugg” in foreign markets where it was considered to be distinctive, rather than generic.

The paper highlights the importance of the first-mover advantage that can be conferred upon a firm by IP that is not new. Trademarks must be distinctive, rather than new, but properly used, they can offer substantial global competitive advantages to firms.

The in-depth analysis of the development of the UGG brand highlights the importance of intangible barriers in global business. The impact on the competitive advantage these intangible barriers gave US firms over Australian firms in the worldwide sheepskin boot market is discussed.

Risk assessment is a fundamental aspect of forensic practice. This paper reviews some of the logical issues inherent in the process of assessing risk. A structured generic model for conducting such assessments is outlined and explicated. This is followed by coverage of some of the major recent research findings, with a particular focus on the assessment of risk of violence towards others in forensic mental health contexts. In conclusion some of the major points for practice and future research are discussed.