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In 1999 the Federal Communications Commission adopted an order granting complete deregulation of the rates for special access service for specific metropolitan statistical areas based on an objective showing that there was potential competition in that market. This was done in an environment where the local exchange carriers (LECs) subject to price caps were earning a rate of return in excess of 22 percent, with the rate of return on an upward trend. By 2002, the average rate of return across all price cap LECs topped 35 percent. The question that is investigated in this paper is whether the price cap LECs have market power in supplying special access service and whether they have taken advantage of this. The data clearly show that this is the case. Given the prevailing situation, there is a clear need to revisit the pricing flexibility order. First, the product market for special access service needs to be more carefully examined. Second, the metrics used to define the potential for competition need to be revamped.

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

An earlier examination of the relationship between states' per capita expenditures for public welfare and their divorce rates found no relationship between the two for observations prior to 1985. However in 1985, the two were related, states' public welfare expenditures being inversely predictive of their divorce rates: the less states' spent for public welfare, the higher their divorce rates, and conversely, the more they spent, the lower their divorce rates. Translated, this meant that family life was less stable in states that did less to support family life and more stable in states that did more to support family life. This finding is important because of the wide‐spread belief that government social programs undermine family life and foster family break‐up.

New media has emerged as a significant dimension of branding and global sports sponsorship because it provides the capability to communicate with consumers worldwide via a multitude of digital platforms. This paper discusses the results of a systematic review of the development of global sports sponsorship and the importance of new media integration to the sector for the future. Results indicate that a new paradigm is emerging which involves thematically linked, integrated, strategic global marketing initiatives driven by new media applications, which have enhanced the value of sports sponsorship.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Publishing in scholarly journals is a practical necessity for academics. Put simply, this reality can be described as “publish or perish”. To be treated as a serious contender for tenure and promotion, scholarly research and activities directed towards publication are necessary aspects of faculty life. The purpose of this paper is to provide insights into “dealing” with the editorial review process of publishing from the perspective of a relatively new author.

Using the lens of Q and R theory, a case study approach combined with critical reflection provides a documented tour to enable other authors to enhance their understanding of the publication process through including references to associated reviews and correspondence with a journal editor. The review extracts from the editor and authors’ responses are discussed within the context of a theoretical schema and timeline.

Drawing from the theoretical schema, the paper identifies 11 lessons learned along the way to publishing, and these are summarised as the 11 commandments of publishing.

Utilisation of the Q and R theory can assist researchers as they reflect on how to maximise their publication outcomes.

The 11 commandments provide a practical approach for those wanting to improve their understanding and likelihood of publishing success.

The originality of this paper is that it considers the publication process from a novice author who subsequently draws on the knowledge of more experienced co-authors. The findings are based on a theoretical schema that is transferable and able to be adopted by others to guide publication outcomes.

We outline the history of a distinct accounting standard for charities. It charts the development of the first charity SORP and its subsequent failure. The paper explains the development of the current second charity SORP, and reviews three philosophical schools of accounting ‐ positivism, interpretive and critical. We critique how each perspective would define the SORP’s development. We conclude that all three philosophies provide a context which validates the purpose of the new charity accounting statement and subsequent regulation. The interpretative school, however, provides fusion between theory and current professional practice.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.