Search results

To suggest an approach to program costing that includes the approaches and concepts developed in activity based costing.

The paper utilizes a hypothetical case study of an Executive MBA program as a means of illustrating the suggested approach to costing.

The paper illustrates both the benefits of using an activity based costing approach and the danger of allocating organizational sustaining costs to a specific program for the purpose of assessing the profitability of that program.

University and faculty administrators will understand the benefits of activity based costing and they will understand that they should not evaluate the profitability of a program (nor make decisions about the termination of a program) on the basis of allocated organizational sustaining costs.

The value of the paper is to university and faculty administrators, who will be able to utilize a new approach to costing university programs.

Considers past research undertaken in the area of adult moral and ethics education, in order to establish whether moral judgement and ethical behaviour can be learnt by adults through an education experience. Also seeks to identify those education media which best facilitate learning of good moral behaviour and ethical judgement. Concludes that research to date has not adequately proved the widely assumed link between teaching and learning of moral judgement and ethical behaviour. This link is important, particularly when education is perceived by many to be the best means of developing good moral judgement and ethical behaviour in the modern business environment. Raises a number of additional issues related to the topic and suggests several areas of future research opportunity.

The field of marketing has had a history of individuals and organizations attempting short‐term gain through less than ethical means. The advent of the Web and other technological advances has placed powerful resources in the hands of practitioners. Coupled with that power is an acute public awareness of marketing abuses that have adversely hindered subsequent marketing efforts. Marketers need to address basic marketing skills through old‐fashioned personal contact and personal relations that probably never will be effectively replaced with modern IT methodology. Additionally, marketing should take a proactive approach to defining marketing responsibilities to the public it serves to overcome the reputation that is established by a few who are unethical in their approach to the craft.

The terms are not synonymous; their differences are mainly of function and areas of administration. Community Health is used in national health service law; environmental health to describe the residuum of health functions remaining with local authorities after the first NHS/Local Government reorganization of 1974. Previously, they were all embraced in the term public health, known for a century or more, with little attention to divisions and in the field of administration, all local authority between county and district councils. In the dichotomy created by the reorganization, the personal health services, including the ambulance service, may have dove‐tailed into the national health service, but for the remaining functions, there was a situation of unreality, which has persisted. It is difficult to know where community health and environmental health begin and end. From the outside, the unreality may be more apparent than real. The Royal Commission on the NHS in their Report of last year state that leaving environmental health services with local authorities “does not seem to have caused any problems”—and this, despite the disparity in status of the area health authority and the bottom tier, local councils.

The way of thought and vision and memory is that they often come upon you unexpectedly, presenting nothing new but usually with a clarity and emphasis that it all seems new. This will sometimes happen after a long period of indecision or when things are extremely difficult, as they have long been for the country, in most homes and among ordinary individuals. Watching one's life savings dwindle away, the nest‐egg laid down for security in an uncertain world, is a frightening process. This has happened to the nation, once the richest in the world, and ot its elderly people, most of them taught the habit of saving in early youth. We are also taught that what has been is past changing; the clock cannot be put back, and the largesse—much of it going to unprincipled spongers—distributed by a spendthrift Government as token relief is no answer, not even to present difficulties. The response can only come by a change of heart in those whose brutal selfishness have caused it all; and this may be a long time in coming. In the meantime, it is a useful exercise to consider our assets, to recognize those which must be protected at all costs and upon which, when sanity returns, the future depends.

National Animal Health Week, usually the last week in May, was instituted by presidential proclamation in 1984. (The related observances Be Kind to Animals Week, sponsored by the American Humane Association, and National Pet Week, sponsored by the Auxiliary to the American Veterinary Medical Association, are usually celebrated during the first full week in May.)

Deplores the apparent ignorance of English and other literatures displayed by many library staff. Early public librarians showed a great awareness of classical books and authors, but a century ago technical problems supplanted literary articles in the library press. In 1927 R.D. McLeod founded the Library Review. This, and other journals, prompted a reappearance of bookish librarians. But when library schools began to flourish, literary history disappeared from the Library Association syllabus and is no longer taught in the schools. This has led to the emergence of library science at the cost of literary knowledge. Claims it is time for a change.