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21 – 30 of over 1000We are precious few in number. Naturally the editor of this worthy journal counts; playing it safe, so I am sure do most of its readers. To play it even safer I had better include…
Abstract
We are precious few in number. Naturally the editor of this worthy journal counts; playing it safe, so I am sure do most of its readers. To play it even safer I had better include my own worthy newspapers' bosses—and publisher — MP Mr Robert Maxwell, who at the present rate of projected take‐over is about to become the new Lord of the Sun and a few other things besides. Throw in a handful of others … Our Harold, hallowed is his name (though not to many these days), Ted Heath, but not, for goodness sake, Mr Jeremy Thorpe or the latest would‐be party leader Mr Desmond Donnelly, and that's it. There you have the specially gifted, the super élite, the gold‐capped cream of the nation. (No wonder we sing to God to save the Queen!).
Examines corporate fraud and its relationship with the media. Discusses rise in volume of fraud, due to technological advances, more teamwork and the involvement of organised…
Abstract
Examines corporate fraud and its relationship with the media. Discusses rise in volume of fraud, due to technological advances, more teamwork and the involvement of organised crime. Looks at the decline in financial reporting this century, with the fourth estate or watchdog traditions of the press not overly concerned with financial news, due to the growth in market‐driven journalism. This means that financial crime in the press is seen as a downer in the market and therefore not encouraged. UK investigative journalists also face tough defamation laws and cannot be expected to act as early warning systems when the crime is undetected by the company involved. Looks at examples of major financial crimes that have been uncovered by journalistic investigation, but concludes that too much is demanded of news media and its resources and expertise is best used in developing news coverage once the financial scandal has been uncovered.
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Online database revenues up 28% Amidon/Litman, a consulting and research firm out of New Jersey, has released a report that states online revenues for 1988 were $1.03 billion for…
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Online database revenues up 28% Amidon/Litman, a consulting and research firm out of New Jersey, has released a report that states online revenues for 1988 were $1.03 billion for eight business‐to‐business markets. This represents a 28% growth rate over 1987, according to the report Vertical Information Markets & Company Profiles: A Dance Card. It contains lists of interesting information products and players suitable for acquisition, joint venture and product development.
Scottish Publishers Association
Describes the background to publishing in Scotland and outlines the nature and range of current Scottish publishing houses. Sets Scottish publishing within its UK and European…
Abstract
Describes the background to publishing in Scotland and outlines the nature and range of current Scottish publishing houses. Sets Scottish publishing within its UK and European context and indicates a number of major trends. Presents broad statistics of current Scottish publishing. Describes the nature, activities and achievements of 30 Scottish publishing houses, from large to small and from general to specialist.
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This paper proposes a conceptual model for cataloging which gives primacy to expression‐level bibliographic entity, with the aim of approaching critical issues in cataloging, such…
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This paper proposes a conceptual model for cataloging which gives primacy to expression‐level bibliographic entity, with the aim of approaching critical issues in cataloging, such as the so‐called “format variations” and “content versus carrier” issues. The term “expression” is defined as “the intellectual or artistic realization of a work in the form of alpha‐numeric, musical, or choreographic notation, etc.” In this paper, the model by the IFLA Study Group on Functional Requirements for Bibliographic Records (FRBR) is first re‐examined and at the same time the outline of a new model giving primacy to expression‐level entity is illustrated by indicating differences from the FRBR model. Second, by applying the concept “user tasks,” found in the FRBR model, to the new model outlined in this paper, a scenario on how entities are used by users is created. Third, some examples of bibliographic record equivalents in line with the new model are shown.
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Family businesses do not perpetuate themselves. Entrepreneurs must nurture and propagate the values that led to the creation of the very thing most precious to them‐their…
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Family businesses do not perpetuate themselves. Entrepreneurs must nurture and propagate the values that led to the creation of the very thing most precious to them‐their business.This of course depends on stability. Nor do these cherished values propagate themselves. To be made meaningful for others, and for future generations, family experiences, values, and achievements must be communicated to others via language, narrative and storytelling, or other forms embedded in the narrative such as symbols. Often a variety of different socially constructed stories may be necessary contingent upon situation, purpose, or need.
A special council meeting of the Library Association was held on July 25 primarily to consider the Report of the Relocation Implementation Board, set up to determine if financial…
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A special council meeting of the Library Association was held on July 25 primarily to consider the Report of the Relocation Implementation Board, set up to determine if financial benefits could accrue from the relocation, in a Special Development Area, of membership, registration and publishing activities. Council had already declared its intention to implement relocation if the benefits were shown to be satisfactory in relation to costs. The report, ably presented by Mr White, Chairman of the Board, demonstrated beyond doubt that significant savings could indeed be made, and two possible relocation areas, Liverpool and the West Yorkshire district, had been considered in detail.
This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect…
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This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.
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C. Richard Baker and Martin E. Persson
Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories…
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Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories of the accounting profession. In effect, methodological and theoretical differences within the accounting research discipline have so profoundly divided the discipline that researchers working in one area are relatively unable or unwilling to understand the key issues in other areas. This chapter seeks to shed some light on the greatest divide in accounting research: the divide between positive and critical accounting research. This chapter argues that both positive and critical accounting research can trace their origins to certain key figures who were doctoral students at the University of Chicago in the late 1960s and early 1970s. The chapter employs Foucault’s concept of genealogy to examine the origins of the positivist and critical paradigms in accounting research.
Ex‐Indian Head man for Software Group. Ronald P. Quake has been appointed President of The Software Group Inc. Mr Quake was formerly President of Indian Head Inc.'s Information…