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Outlines the principle of the Dutch auction, whereby the price begins at a high level and decreases by steps until a bid is made. Describes an integrated hardware and software system which uses Internet communications to enable remotely created bidders to participate in real‐time Dutch auctions and which meets the stringent requirement that synchrony be maintained among bidders’ terminals to ensure that each bidder has a fair chance to bid at the current offer price. Defines the principal functions of the system and characterizes its available resources. Illustrates implementation using a prototype design. Pays particular attention to bidder terminal synchronization, bidder authentication, and auction client security. Includes the possibility of a system variant using ISDN interconnect and PC‐based bidders’ terminals.

THE Department of Library Science at Ahmadu Bello University, Zaria, Nigeria was founded in 1968. Its foundation is regarded as an offspring of the Sharr report of 1963. The department was formerly known as the Department of Librarianship until the 1971/72 session when the name was changed to the present one. Its objective is the training of professional librarians at all levels.

This study provides evidence on the relationship between scale characteristics and participant responses for percentage-based scales (i.e., 101 points) in accounting research. A 4 × 1 between-subjects experiment examines how common labeling designs affect various statistical properties, including means, variance, normality of the distribution, and frequency of responses. The results indicate that labels on percentage-based scales have a significant impact on the distribution of participants' responses. Labeling only the endpoints is the lone condition that results in normally distributed data. Additional analyses suggest that labels on percentage-based scales influence participant responses in multiple ways. First, as the number of labels increases, participants may not adequately consider, and thus ultimately select, unlabeled points. Second, while participants seem to inherently interpret percentage-based scales in quartiles and deciles, labeling as such exacerbates this tendency. Finally, when more labels are present, participants seem to engage an anchoring heuristic when selecting their response. Taken as a whole, the results suggest that accounting researchers may benefit from labeling only the endpoints of percentage-based scales.

AFTER some unsuccessful negotiations during the period when the first full‐time schools of librarianship were being established, the Birmingham School was founded in the autumn of 1950. Circumstances were not entirely favourable—the immediate post‐war generation of enthusiastic ex‐service students had already passed through other schools; the accommodation available was indifferent; the administrative support was bad; resources were weak, both in books and in equipment. There was, more importantly, a strong local tradition of part‐time classes in librarianship and little or no conviction that full‐time study was necessary or desirable.

The purpose of this paper is to critically engage with societal origins of public (dis)trust and public credibility of nutrition science and offer suggestions for addressing its public dismissal.

This viewpoint presents a conceptual analysis of public dismissal of nutrition science, drawing together perspectives on the relationships between science and society from the history, sociology and philosophy of science.

The origin of trust amongst scientists relies is actively tied to their social and moral status and science as a cultural activity is inextricably linked to institutions of power. Accordingly, trust in science relies heavily on public perceptions of those institutions, the ways in which citizens feel represented by them, and to what extent citizens consider these institutions to be held accountable. Ignoring this origin leads to expectations of science and scientists they cannot live up to and inevitable disappointment in those holding such expectations.

Managing responsible expectations asks that we first dismiss dominant portrayals of science as pure, neutral, value-free and fuelled by curiosity. Second, we should pursue a reorganisation of science, favouring social inclusiveness over scientific exceptionalism.

Post-truth dynamics are a source of concern in the dissemination of nutrition science. Rather than dismissing it as a consequence of public ignorance, a comprehensive engagement with post-truth arguments allows a constructive repositioning of nutrition science organisation and communication. It asks that we design research programmes and studies differently, incorporate different voices. Above all else, it asks humility of researchers and tolerant approaches to other perspectives.

The paper examines the process by which the strategic direction of an organization is set. The paper asks if strategic direction is defined and set at the top of the organization and then trickled down or is it set by members making their own decisions based on well‐known rules and the organization's strategic direction is the aggregation of these decisions.

Individual in‐depth semi‐structured interviews were carried out with members of a professional services organization.

The research suggests that an agent‐based approach may more closely represent the process of strategic direction setting for certain kinds of firm than does the traditional text‐book trickle down approach.

The research was carried out on a legal services firm. Future extensions of the research could be to other kinds of large professional services firms, for example accountancy practices.

While this research was carried out on a professional services firm the findings could be appropriate to other kinds of organization in the knowledge economy where individual agents carried out non‐routine tasks or tasks that require substantial individual judgment, for example: universities or research centers.

The usual text book model of strategy formulation and implementation suggests that strategy is defined by top management with objectives cascaded down through the organization. This research suggests an alternative approach where individual agents in the organization make decisions according to given rules and that the strategic direction of the organization is determined by the aggregation of these decisions. This suggests a new role for top managers as rule‐makers rather than objective‐setters.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.