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Analyses the role of supply‐chain management in the pharmaceutical industry. Uses the pharmaceutical industry as a case study since it is an industry undergoing considerable change and is subject to a wide variety of commercial pressures. Illustrates therefore how logisticians can link the technicalities of their disciplines to the business issues facing their industry.

This study empirically examines the impact of quality effort orientation on the financial performance of certified Portuguese firms. The results of factor analysis revealed four quality efforts orientation factors. The results of cluster analysis revealed the existence of three distinct groups of firms with regard to quality efforts orientation and performance. The analysis of variance results revealed that firms with a quality efforts orientation focusing on the customer tends to outperform firms utilising other quality efforts orientation with regard to net profit after taxes.

Both accounting professionals and accounting academics have noted the importance of communication skills for the career success of students. Further, the general consensus from the academic and practitioner literature is that these communication skills are an area in which many students could use improvement. One factor that has been shown to impact the improvement and development of these skills is communication apprehension.

In this chapter, we describe a combination of pedagogical methods we employed in tax classes at two universities to reduce written communication apprehension among students. More specifically, we draw ideas from communications research which suggest that increased writing opportunities, progressively increasing the weighting of the assignments, using models and examples for study and comparison, and trying to make feedback more effective may help to reduce written communication apprehension. We implemented this suggested approach by using a series of assignments that incorporated writing components.

Results suggest that writing apprehension reduced from the beginning of the semester to the end of the semester. Further, the reduction in writing apprehension was even greater for those students who began the semester with high written communication apprehension. In addition, the results of the survey questions at the end of the semester suggest that the methods also improved students’ confidence in preparing tax-related written communication.

The origins and surrounding politics of the three Children Acts of 1908, 1948 and 1989 are examined in order to see why and how they evolved when they did and to consider what, if any, generalisations emerge.

The next month or two behind us and this decade will have passed, to merge in the drab background of the post‐war years, part of the pattern of frustration, failure and fear. The ‘swinging sixties’ some called it, but to an older and perhaps slightly jaundiced eye, the only swinging seemed to be from one crisis to another, like the monkey swinging from bough to bough in his home among the trees; the ‘swingers’ among men also have their heads in the clouds! In the seemingly endless struggle against inflation since the end of the War, it would be futile to fail to see that the country is in retreat all the time. One can almost hear that shaft of MacLeodian wit christening the approaching decade as the ‘sinking seventies’, but it may not be as bad as all that, and certainly not if the innate good sense and political soundness of the British gives them insight into their perilous plight.

The utterance at a recent council estimates meeting of an Alderman to the effect that he opposed increase of the book‐fund of the libraries in the town because, whenever he wanted a book, he bought it, was, we suspect, a vainglorious one used for a special purpose and time. It was obviously, too, that of a man who may read on occasion, but is not a regular user of books. There are many such and, no doubt, their limited point of view is to be encouraged, so far as book‐purchase is concerned. What it disregards, or does not understand, is that the real reader cannot easily contemplate life without books; he never has enough of them, even if he is not a hoarder of them. There are thousands such. Their homes are not large enough, and their purses are too limited, for them to buy everything they want to read. The “Alderman” can feel that books are cheap; he spends more, if he has the means, on a box of cigars, or a bottle of whiskey, than any ordinary book costs. A single visit to a theatre with his wife (with the inevitable accompanying dinner or supper and transport) costs him more than a shelf of them. If he throws away the book when read, or rejected—for only a few such books are read through by the type under consideration—that is of little more con‐sideration than his disposal of cigar ash or used theatre tickets. In this stringent time the greater part of the community depends upon the borrowed book. Inevitably this will increasingly be the case. Every man and woman, however, who loves books desires to possess them, and every wise librarian encourages that desire. It can reduce the use of libraries very little, if at all, and our business as librarians should be to provide for the literate nation, indeed to assist its making. There are many ways in which this might be done—the provision of lists on “Books for Every Home” with clear notes on why, for it must be realized that not every citizen knows the books that are commonplace tools. In how many homes, for instance, is Whittaker's Almanack to be found? A reference book, of course; but almost the first need of a household is a set of the best tools of this sort. Has any library yet issued a list with this special intention? Say, “Six Books necessary to Every Home”? We assume that when a reader is passionately drawn to a book he must buy it, but such attraction is mainly felt by those who are already book‐lovers. For others there are such questions as, where shall we put the books suggested? An answer may be that every librarian, in his own area, should urge that built‐in bookcases should be a feature in every house plan. He might do much to solve a real problem. He can continue, too, to assist book‐buying by his periodic exhibitions of books for prizes, presents (Christmas and birthday) and help to answer the question, “What books of great literature ought to be in every home for children and for life‐keeping?” His every convert would become also a life user of libraries.

THE potentialities of television in industry were referred to by this journal (March, 1954) when we reported on the Pye TV unit which had been installed in the National College of Rubber Technology, enabling shop floor demonstrations to be seen in detail by large numbers of students in the lecture theatre some way off.

In this paper, we describe our approach to incorporating the basics of International Financial Reporting Standards (IFRS) into introductory financial accounting courses. Prior survey evidence suggests that IFRS receives little coverage in such courses, with two primary reasons being a lack of available time and insufficient IFRS teaching materials tailored for introductory financial accounting (Zhu, Rich, Michenzi, & Cherubini, 2011). The objectives for our IFRS procedures were to provide all business students with a basic knowledge of IFRS and an understanding of the similarities and differences between U.S. GAAP and IFRS. We utilized an integrated, comparison-based methodology, and developed teaching materials that were incorporated into each chapter discussion through short vignettes, brief examples, and a comprehensive exercise. Evidence from a student survey suggests that a strong majority believe that IFRS coverage is important, and that our procedures contributed to their learning on the topic. Furthermore, the student survey suggested that the comparative nature of our IFRS procedures enhanced understanding of U.S. GAAP. As a result, our procedures provide guidance to accounting instructors looking to introduce students to the basics of IFRS or other complex topics within the time constraints of a crowded course.