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1 – 10 of 96
Article
Publication date: 1 April 1993

Michael Garnett and Ian Mills

Investigates, using survey results compiled by Humberside LocalEducation Authority (LEA), the perceptions and future intentions ofheadteachers regarding the purchase of education…

Abstract

Investigates, using survey results compiled by Humberside Local Education Authority (LEA), the perceptions and future intentions of headteachers regarding the purchase of education services. Presents the results in quantitative and qualitative formats. Indicates that headteachers have an expectation that the LEA will respond to the findings of the questionnaire.

Details

International Journal of Educational Management, vol. 7 no. 4
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 1 January 1991

Michael Garnett

The article discusses future relations betweenschool governing bodies and the LEA inHumberside. A Governors′ DevelopmentProgramme, which has been launched involvingall governing…

Abstract

The article discusses future relations between school governing bodies and the LEA in Humberside. A Governors′ Development Programme, which has been launched involving all governing bodies has been well received.

Details

International Journal of Educational Management, vol. 5 no. 1
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 8 January 2019

Michael Howard, Warren Maroun and Robert Garnett

The purpose of this paper is to examine the possibility of South African companies listed on the Johannesburg Stock Exchange (JSE) using adjusted earnings as a part of an…

Abstract

Purpose

The purpose of this paper is to examine the possibility of South African companies listed on the Johannesburg Stock Exchange (JSE) using adjusted earnings as a part of an impression expectation management strategy focused on demonstrating how reported earnings measures meeting or beating analysts’ earnings forecasts.

Design/methodology/approach

A multiple response analysis approach is used. Earnings adjustments are coded according to a defined typology and assessed for their status as either valid or invalid. The number of occurrences of adjusted earnings measures over a five year period (2010-2014) meeting or beating analyst forecasts is calculated.

Findings

The use of adjusted earnings by JSE listed companies is a common occurrence. There is evidence to suggest that this is used part of an impression expectation management strategy. Most of the adjustments are invalid. When otherwise valid adjustments are used in a particular year, these are frequently repeated, and when adjusted earnings are reported, these normally exceed analysts’ forecasts.

Research limitations/implications

The paper is based on a relatively small sample from a single jurisdiction and limited time period. Nevertheless, the findings point to the need to revisit how financial performance is measured and reported, evaluate additional regulation to protect investors and understand in more detail exactly how and why companies use adjusted earnings as an impression expectation management tool.

Originality/value

The paper adds to the limited body of research on performance reporting outside of the USA and Europe. It also examines the use of adjusted earnings in a unique setting where, in addition to IFRS numbers, companies are required to report a mandatory adjusted earnings figure (headline earnings).

Details

Meditari Accountancy Research, vol. 27 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 January 1976

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal…

Abstract

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

Details

Managerial Law, vol. 19 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 10 September 2020

Jonathan Garnett

The article identifies and examines key elements of a work-based learning framework to consider their use as part of the higher education response to the apprenticeship agenda for…

Abstract

Purpose

The article identifies and examines key elements of a work-based learning framework to consider their use as part of the higher education response to the apprenticeship agenda for the public sector in England.

Design/methodology/approach

This article draws upon work-based learning academic literature and the authors 28 years’ experience of the development and implementation of work-based learning at higher education level in the UK and internationally.

Findings

The article suggests that while the experience of work-based learning at higher education level appears to offer many ready-made tools and approaches for the development and delivery of higher and degree apprenticeships, these should not be adopted uncritically and in some cases may require significant repurposing.

Research limitations/implications

This article is intended to inform practitioners developing degree apprenticeships. Given the degree apprenticeship is still at a relatively early stage in its implementation, this has limited the extent to which it has been possible to review entire degree implementation to the point of participant graduation.

Practical implications

The article draws upon real-life implementation of innovative curriculum design and is of direct practical relevance to the design and operation of work-based learning for degree apprenticeships.

Social implications

Degree apprenticeships have the potential to increase productivity and enhance social mobility. Effective design and implementation of degree apprenticeships in the public sector has the potential to make a significant impact on the quality of public services.

Originality/value

The article provides an informed and sustained examination of how degree apprenticeships, especially those designed for public sector employees, might build upon previous higher education experience in work-based learning.

Details

Higher Education, Skills and Work-Based Learning, vol. 10 no. 5
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16279

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 February 1953

IT is rare nowadays to discover in the annual or other reports of libraries any reference to current losses of books. There are many sides to this, as to every problem. Formerly…

Abstract

IT is rare nowadays to discover in the annual or other reports of libraries any reference to current losses of books. There are many sides to this, as to every problem. Formerly it was held that a loss of one volume in an issue of a thousand was a reasonable loss; this our readers know. We do not recall a pronouncement based upon a count of stock and circulation recently. As our pages, and those of other library journals, have shown, the check and control of losses is a really costly business. Nevertheless, as long as we can remember, it has been impressed on librarians that we are custodians of a certain form of public property which we are expected to keep for as long in safety as that property retains its value. It can also be asserted that the discovery of whereabouts in the accounts of a bank a single shilling is missing may occupy hours of staff‐time; it is probably necessary to make it, and this was done a few years ago, and maybe is done now. To pose this problem nowadays, when there is so much else to be done, may be a little tactless. In the present conditions of public regard, or want of it, for the property of others, especially communal property, our eagerness to serve our people without let or hindrance, and the consequent removal of all barriers, wickets and entrance checks even in very busy libraries of large size—are we sure that we are absolved from all responsibility for the care of books?

Details

New Library World, vol. 54 no. 7
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 August 1903

“WE come now to another aspect of the question, and it must be admitted that the resource and ingenuity of the opposition have left nothing unnoticed. This is the common and…

Abstract

“WE come now to another aspect of the question, and it must be admitted that the resource and ingenuity of the opposition have left nothing unnoticed. This is the common and constantly repeated assertion that novels are so cheap that every working man in the country can buy all he needs for less than the annual library rate. This statement was first made some years ago when publishers commenced to issue cheap reprints of non‐copyright novels at 1s. and 6d. each. Previous to this the halfpenny evening paper had been relied upon as affording sufficient literary entertainment for the working man, but when it was found to work out at 13s. per annum, as against a library rate of 1od. or 1s. 4d., the cheap newspaper argument was dropped like a hot cinder. We doubt if the cheap paper‐covered novel is any better. Suppose a workman pays £20 per annum for his house, and is rated at £16, he will pay 1s. 4d. as library rate, or not much more than 1¼d. per month for an unlimited choice of books, newspapers and magazines. But suppose he has to depend on cheap literature. The lowest price at which he can purchase a complete novel of high quality by any author of repute is 3d., but more likely 4½d. or 6d. However, we will take 3d. as an average rate, and assume that our man has leisure to read one book every fortnight. Well, at the end of one year he will have paid 6s. 6d. for a small library by a restricted number of authors, and it will cost him an additional 4s. or 5s. if he contemplates binding his tattered array of books for future preservation. Besides this, he will be practically shut off from all the current literature on topics of the day, as his 3d. a fortnight will hardly enable him to get copyright books by the best living authors. With a Public Library at his command he can get all these, and still afford to buy an occasional poet or essayist, or novel, or technical book, well bound and printed on good paper, such as his friend who would protect him against an iniquitous library rate would not blush to see on his own shelves. It seems hard that the working men of the country should be condemned to the mental entertainment afforded by an accumulation of pamphlets. Literature clothed in such a dress as gaudy paper covers is not very inspiring or elevating, and even the most contented mind would revolt against the possession of mere reading matter in its cheapest and least durable form. The amount of variety and interest existing among cheap reprints of novels is not enough, even if the form of such books were better. It is well known to readers of wide scope that something more than mere pastime can be had out of novels. Take, for example, the splendid array of historical novels which have been written during the present century. No one can read a few of these books without consciously or unconsciously acquiring historical and political knowledge of much value. The amount of pains taken by the authors in the preparation of historical novels is enormous, and their researches extend not only to the political movements of the period, but to the geography, social state, costume, language and contemporary biography of the time. Thus it is utterly impossible for even a careless reader to escape noticing facts when presented in an environment which fixes them in the memory. For example, the average school history gives a digest of the Peninsular War, but in such brief and matter of fact terms as to scarcely leave any impression. On the other hand, certain novels by Lever and Grant, slipshod and inaccurate as they may be in many respects, give the dates and sequence of events and battles in the Peninsula in such a picturesque and detailed manner, that a better general idea is given of the history of the period than could possibly be acquired without hard study of a heavy work like Napier's History. It is hardly necessary to do more than name Scott, James, Cooper, Kingsley, Hugo, Lytton, Dumas, Ainsworth, Reade, G. Eliot, Short‐house, Blackmore, Doyle, Crockett and Weyman in support of this claim. Again, no stranger can gain an inkling of the many‐sided characteristics of the Scot, without reading the works of Scott, Ferrier, Galt, Moir, Macdonald, Black, Oliphant, Stevenson, Barrie, Crockett, Annie Swan and Ian Maclaren. And how many works by these authors can be had for 3d. each? The only way in which a stay‐at‐home Briton can hope to acquire a knowledge of the people and scenery of India is by reading the works of Kipling, Mrs. Steel, Cunningham, Meadows Taylor, and others. Probably a more vivid and memory‐haunting picture of Indian life and Indian scenery can be obtained by reading these authors than by reading laboriously through Hunter's huge gazetteer. In short, novels are to the teaching of general knowledge what illustrations are to books, or diagrams to engineers, they show things as they are and give information about all things which are beyond the reach of ordinary experience or means. It is just the same with juvenile literature, which is usually classed with fiction, and gives to that much‐maligned class a very large percentage of its turnover. The adventure stories of Ballantyne, Fenn, Mayne Reid, Henty, Kingston, Verne and others of the same class are positive mines of topographical and scientific information. Such works represent more than paste and scissors industry in connection with gazetteers, books of travel and historical works; they represent actual observation on the part of the authors. A better idea of Northern Canada can be derived from some of Ballantyne's works than from formal topographical works; while the same may be said of Mexico and South America as portrayed by Captain Mayne Reid, and the West Indies by Michael Scott. The volume of Personal Reminiscences written by R. M. Ballantyne before he died will give some idea of the labour spent in the preparation of books for the young. The life of the navy at various periods can only be learned from the books of Smollett, Marryat and James Hannay, as that of the modern army is only to be got in the works of Lever, Grant, Kipling, Jephson, “John Strange Winter” and Robert Blatchford.

Details

New Library World, vol. 6 no. 2
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 January 1957

AN ESTEEMED correspondent points out that there are about two dozen library magazines of all sorts and sizes in circulation, whereas when he started his career there were no more…

Abstract

AN ESTEEMED correspondent points out that there are about two dozen library magazines of all sorts and sizes in circulation, whereas when he started his career there were no more than three. Our correspondent has himself had considerable editorial experience, and it may be that he is still in harness in that regard. One of his earliest efforts was in running the magazine of the old Library Assistants' Association, and it is not likely that that magazine has ever reached the same heights of excellence as it attained in his day. He observes that there are far too many library magazines now in circulation. We agree.

Details

Library Review, vol. 16 no. 1
Type: Research Article
ISSN: 0024-2535

Article
Publication date: 1 April 1973

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these…

Abstract

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.

Details

Reference Services Review, vol. 1 no. 4
Type: Research Article
ISSN: 0090-7324

1 – 10 of 96