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The purpose of this paper is to examine the interactive effects of professionalism in the relationship between intellectual capital (IC) and performance of small and medium audit practices (SMPs) within the context of a developing economy, Uganda.

Data were collected through a questionnaire survey of 77 SMPs registered with the Institute of Certified Public Accountants of Uganda through their managing partners. The authors utilized multiple regression analysis to test hypotheses using centered variables and an interaction term between IC and professionalism.

IC is a significant determinant of performance of SMPs in Uganda; while professionalism when acting alone is not significant, however, results have shown that professionalism interacts with IC to enhance performance of SMPs.

This study, owing to the absence of publically available published financial statements of SMPs, utilizes a questionnaire to collect data on performance of SMPs which could be less objective. Further, as the study is limited to SMPs in Uganda, it is possible that the results are only applicable to Uganda’s accountancy field. In addition, the use of multiple regression is prone to problems associated with sampling error. However, the likelihood of these problems is mitigated by the interface with data and regression analysis diagnostics that were carried out.

This study provides initial empirical evidence on the relationship between IC, professionalism and performance of SMPs in developing economies. The study further indicates that while IC acts independently to influence firm performance, its interaction with professionalism enhances this performance.

Flexible working is a key contributor to business success but is often categorised by the human resource (HR) function as a “family friendly” benefit. If it is introduced strategically it can make a major contribution to the bottom line and to the credibility of HR. this paper aims to look at flexible working and its business benefits.

This paper provides an overview of flexible working and its benefits, with the latter demonstrated through business and individual case studies, and puts forward a model for strategic implementation.

The East Riding of Yorkshire made substantial measurable improvements to the level of service through the introduction of flexible working and turned a department around from failure to award‐winning in a period of two years. Individuals at Vodafone are successfully finding a work/life balance using flexible working options.

A well‐managed project plan is required to ensure successful execution of a pilot and the implementation of new working practices across the organisation. The model for strategic implementation in this paper provides a best practice tool.

The new authorities created by this Act, probably the most important local government measure of the century, will be voted into existence during 1973 and commence functioning on 1st April 1974. Their responsibilities and the problems facing them are in many ways quite different and of greater complexity than those with which existing councils have had to cope. In its passage through the Lords, a number of amendments were made to the Act, but in the main, it is a scheme of reorganization originally produced after years of discussion and long sessions in the Commons. Local government reorganization in Scotland takes place one year later and for Northern Ireland, we must continue to wait and pray for a return of sanity.

OUR readers do not need the reminder that 1952 is the 75th year of Library Association history. Some opportunity may be found at the Bournemouth Conference to celebrate this fact, in however modest a manner. The American Library Association, older by a year, celebrated its anniversary at Philadelphia last October, on which occasion Mr. F. G. B. Hutchings represented this country and spoke at a luncheon meeting to three hundred of the guests with acceptance. That celebration, however, appears to us to have been most significant for the comment on the Carnegie library gifts which was made by Mr. Ralph Munn, librarian of Pittsburgh Carnegie Library, in some ways the most spectacular one founded by the great Scot. Munn said:—

The Framers of the Constitution granted Congress the ability to punish members for misconduct to protect the institution's integrity and dignity. However, with the low approval ratings of Congress and the widespread belief that those in government are corrupt, the institution has not done an excellent job at protecting its integrity. This chapter examines all allegations investigated by the House and Senate Ethics Committees to determine if Congress has systematically punished misconduct among members. Using data on 396 misconduct investigations in Congress, this research examines the institution's likelihood of punishing a member before and after implementing permanent ethics committees in the 90th Congress. The study reveals that Congress was more likely to systematically punish members for ethical misconduct before permanently installing ethics committees. However, in the contemporary period, the only type of misconduct a member is likely to be punished for is sexual harassment. Yet, the likelihood of being punished for sexual harassment falls when a member resigns or strategically retires.

The purpose of this study is to draw on multiple streams analysis (MSA) and to investigate how policy change emerged from two inquiries into allegations of abusive hospital care in National Health Service (NHS) hospitals in the United Kingdom (UK) in the 1960s.

The methodology of this study is regarding a historical case study of two inquiries.

The Sans Everything and Ely inquiries had the same legal standing and terms of reference, but the second put psychiatric hospital reform on the agenda, while the first did not. The main factor making Ely rather than Sans Everything the turning point seems to have been concerned with “agency”, linked with a few key individuals.

A study of 1960s event necessarily relies heavily on documentary and archival sources, and cannot draw on interviews which are an important ingredient of many case studies.

The originality of the study is to examines inquiries, which have been largely neglected in MSA, despite their obvious potential role in placing issues on the agenda. Previous studies of MSA have devoted little attention to the ability of the media to provide the focus on “focusing events”.