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Describes the origins and development of equal opportunities policy in the Northern Ireland Civil Service (NICS), and the creation of the NICS Equal Opportunities Unit. Explains the mode of operation of the Unit, the selection of the key variables selected for monitoring purposes, and how the Unit′s priorities are determined. Goes on to identify what are considered to be the key issues for the future, and concludes by noting that citizens have a right to expect Government to be at the forefront in delivering equality of opportunity in employment.

The purpose of this study is to examine the impact of service-related independence impairments on perceptions of local and regional non-Big 4 Firms’ financial reporting reliability. This study is motivated by recent public policy, which proposes that service-related independence impairments may improve financial reporting reliability.

Commercial lending officers respond to a within-subjects experiment. The variables of interest are client importance, expertise and their related interaction. These variables are regressed on the perceived reporting reliability of local and regional firms.

Client importance is positively and significantly associated with the lenders’ selection of non-Big 4 firms, which supports Taylor et al.’s (2003) assertions that service-related independence violations improve financial reporting reliability. However, client importance is negatively associated with regional firms.

Client importance is significantly associated with regional firms only, which suggests that cross-sectional differences exist among non-Big 4 firms. The negative association between regional firms and client importance confirms Goldman and Barlev’s (1974) concerns that large firms are not exempt from client pressure. Client importance is also significantly (and positively) associated with lenders’ selection of the type of non-Big 4 firm to perform the engagement, which supports recent public policy’s proposal for joint attest and non-attest services (Exposure Draft for Statement for Accounting and Review Services No. 18).

The study overcomes within-subjects design limitations to provide a natural environment to understand lending officers’ perceptions of non-Big 4 firms. The results continue to fill the void in the literature which examines cross-sectional differences in non-Big 4 firm quality.

Discusses the concept of consensual relationships, listing reasons why these cause problems. Looks at the issues from the viewpoint of female students separately. Covers denial, before providing a list of suggestions for counsellors and educators.

The paper employs a critical version of Abbott’s “system of professions” in order to analyse how new management practices in UK clearing banks have been influenced by competing bodies of expert knowledge promoted by the banks’ own profession, their senior management and outside professions. The main loser in this contest has been the professional expertise represented by the Chartered Institute of Bankers (CIOB). For most of the last 100 years the banks based their management control systems on cultural controls embedded in the branch system. In the 1970s and 1980s, the branch culture was challenged by a new marketing ethos and by the impact of new technology. In the early 1990s, changes in the structure of banks plus a continuing profits crisis induced further changes that saw the introduction of new management accounting techniques such as activity‐based costing. Finally, notes that, while recent commercial and regulatory problems offer potential opportunities for the non‐accountancy finance professions, the banks are unlikely to allow the emergence of a more independent profession within their own organizations.

The development of a scientific discipline of marketing logistics requires a vital commitment to education in this area.

The Board of Trade have appointed Sir Richard G. K. Way, K.C.B., C.B.E., to the Board of the British Overseas Airways Corporation as a part‐time member for a period of three years from November 1, 1967. Sir Richard Way, who retired from his position as Permanent Secretary of the Ministry of Aviation in March 1966, is now the Chairman of Lansing Bagnall Ltd. and a member of the Board of Lansing Bagnall Group Ltd.

The whole pattern of export and import dis‐tribution in North‐West Europe could be changed if the much‐publicised Falmouth Container Terminal project becomes reality.

Reduce EEC paperwork say British shippers The volume of documentation imposed on UK shippers engaged in inter‐EEC trade since Britain's entry into the European Community is constituting a serious barrier to trade between Community members, the British Shippers Council said recently.

The article seeks to explore the importance of entrepreneurial behaviour and inter‐firm co‐operation for small firms seeking growth in a volatile, recession‐hit environment. Entrepreneurial behaviour is defined as seeking opportunities, developing new products and entering new markets. Strategic thinking and strategy type determine behaviour. Inter‐firm co‐operation includes both horizontal and vertical relationships.

A case study of co‐operating firms and questionnaire survey of independent firms were conducted in the Turkish shotgun industry.

Small firms engaging in co‐operation and applying prospector/analyser‐type strategies achieve greater success and growth than independent firms in the same industry. Moreover, co‐operation includes socio‐psychological, strategic and network dimensions, which are essential factors for success and growth.

Since the sample comprised only one case and a small number of independent firms, generalization is difficult. Moreover, the results may not apply to other industries.

Relevant government agencies and other researchers should consider co‐operation and/or clusters to mitigate the impact of economic recession and sustain employment levels.

Although the Huglu case is unique in Turkey, clusters and co‐operations can enhance firm performance, job creation and general social welfare.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).