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This case details the rise of a hard-disk storage manufacturer in the mid-1980s and the company's demise after executives manipulated the financial information.

Research has focused on factors causing pressure and impairing auditor independence. These include competition, opinion shopping, client and auditor size, and client financial health. No study has examined the characteristics of the pressures. Responses to case studies sent to auditors in the USA and Australia were analysed via factor analysis. The objective was, first, to increase understanding of the underlying dimensions of pressures faced by these auditors; and second, to examine any similarities between these two countries, similar in culture, but significantly different in such respects as the legal environment. The results indicate two dimensions: pressure to retain the client, and to conform. The first is a more pervasive but subtle pressure while, in the second, the auditor is asked to follow a certain course of action. Pressure to retain the client appears to be greater for auditors in both countries, relative to the pressure to conform. So the underlying dimensions of the pressures in these countries are similar.

The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily bring the manipulating dealer before a magistrate, since the learned writer's recipe is to take a milk having a specific gravity of 1030, and skim it until the gravity is raised to 1036; then add 20 per cent. of water, so that the gravity may be reduced to 1030, and the thing is done. The advice to serve as “fresh from the cow,” preferably in a well‐battered milk‐measure, might perhaps have been added to this analytical gem.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

A RECENT ‘Dixon of Dock Green’ television episode portrayed a Time and Motion consultant in a very unfavourable light. The script writers did not attempt to explain his work, being too intent on creating credible circumstances for an attempted murder. All they needed was to build up a situation which made the workers' hostility to his activities obvious. It is to be hoped that homicide is not now an added occupational risk of consultants or Work Study men!

In this paper, we measure the impact of transactional leadership and transformational leadership styles on student learning outcomes. Leadership style was measured using a set of questions that were developed based on the conceptions of leadership style from Avolio, Waldman and Yammarino (1991). Student learning outcomes investigated included overall final mark achieved in the course, as well as communication skills, writing skills, critical thinking and analysis skills, study skills, reading skills and interpersonal skills.