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To summarize Managed Funds Association's (MFA's) 2005 Sound Practices for Hedge Fund Managers™, which is designed to enhance the ability of hedge fund managers to manage operations, comply with applicable regulations, address unexpected market events, and help hedge funds satisfy responsibilities to investors.

Highlights the development of, and some of the recommendations set forth in, MFA's 2005 Sound Practices under the following categories: management and internal trading controls, responsibilities to investors, valuation policies and procedures, risk monitoring, regulatory controls, transactional practices, and business continuity and disaster recovery.

MFA's 2005 Sound Practices builds on recommendations first published in 2000, and subsequently revised by MFA in 2003, offering sound guidance on business and operational practices. In the 2005 update, MFA has expanded on topics of importance, including internal trading controls, responsibilities to investors, valuation, and risk controls, and has addressed new issues such as compliance programs, codes of ethics, and certain transactional practices. The 2005 Sound Practices is written from a “peer to peer” perspective and focuses on practices that are relevant primarily to the single‐manager hedge fund operation.

Article summarizes an essential hands‐on manual for hedge fund managers.

As an artist working with sound and the moving image, an in-between space is revealed, a flux between two distinct mediums that intersect as temporal experience and sensory synchronisation. The audio–visual relationship is a pattern of constantly shifting moments of connection and discordance, an ephemeral dance of timing and rhythm that binds together to create a cinematic expression of time and event. The paper aims to discuss this issue.

In this paper, the author will consider the audio-visual event and the space that exists between the visual and the sonic via the frame of my own art practice. Through this context, the author will examine audio–visual relations from practice through to presentation, challenging the belief that sound is merely a support for the moving image and propose that it is an equal if not driving force in the audio-visual contract. The author will also investigate sound-based disciplines that the author utilize in my own work, all of which highlight the materiality of sound and how it can be engaged to directly affect the production and installation of moving image works in a gallery context.

Utilizing listening in this way has revealed surprising or overlooked connections that visually the author would otherwise have not acknowledged. It has helped link together interests across geography and cartography by expanding on what is not seen and can only be heard, and therefore revealing a new space of information. And it has emboldened the author to investigate the geographies of sound by supplying a way to follow associative connections across a range of environments.

This paper is an original work that is related to the author’s current doctoral research that considers how listening expands visual comprehension.

This study explores student sensemaking based on the creation and interpretation of sound on a public school bus, operating as a result of a desegregation settlement. To understand these multimodal literacy practices, the authors examined students’ journeys, sonically as passengers in mobile and adult-constructed space.

As a qualitative study, the authors used ethnographic methods for data collection. Additionally, the authors used a design-based research approach to work alongside students to capture and interpret sound levels on the bus.

Findings from this study illustrate how students used sounds as a means to create community, engage in agentic choices and make meaning of their surroundings. Moreover, students used sound as a way around the pervasive drone of the bus itself.

Research implications from this study speak to the need for research approaches that extend beyond visual observation. Sonic interpretation can offer researchers greater understanding into student learning as they spend time in interstitial spaces.

This manuscript illustrates possibilities that emerge if educators attune to the sounds that shape a learner’s day and the ways in which attention to sonic design can create more equitable spaces that are conducive to students’ learning and literacy needs.

This study demonstrates the use of sound as a means of sensemaking, calling attention to new ways of understanding student experiences in adult-governed spaces.

The purpose of this paper is to investigate the possibilities of performative research practices in the dissemination of social science research. The paper introduces the benefits of these practices and demonstrates the relational benefits of sound. The paper explores the possibility that sound may be used to reposition the listener to a new way of hearing.

This research emerged from a larger research project investigating the silent racism that was evident in an inclusive education program. A constructivist narrative approach was adopted to investigate the benefits of sharing the sensorial qualities of participant responses as an aural excerpt. The aim here is to reposition the listener from their own cultural value systems to being open to new understandings.

The paper highlights the relationship between the storyteller and the listener. Sharing a young man’s personal experience of racism enabled the visceral and affective quality of his deeply personal experience to be conveyed to the listener.

This paper reports on the experiences of one participant. It is not designed to represent the experiences of all young people with African heritage, but rather to present the possibilities of using sound in the dissemination of research findings.

The methodological approach of this paper offers a unique and valuable contribution to the growing interest in new avenues to disseminate research findings, particularly those that convey the deeply personal experience of participants.

The simplest part of sound preservation involves technology and its application. The real complexities lie in a mix of social legal, and financial issues. The social issues include how archivists, curators, librarians, historians, or anyone with limited engineering, computing, and other technical training can evaluate competing claims and risks. The legal issues include copyright and the risks that an institution may choose to take about what constitutes fair use and preservation copying. The financial issues include how much of what quality of preservation an institution can afford, and for how many of the items in its collection.

Ethics of governance deficiencies including weak management of the principal-agent problem by the board of directors and conflict over the strategic intent of the organisation between groups of employees such as the board of directors, top management team, and the middle-line managers working in small teams are age old problems for stock exchange listed companies. These matters continue to cause shareholders of listed companies much concern, creating tense annual general meetings and robust community debate on how to reign in blatant moments of managerial hegemony (or dominance) with agents exploiting principals, at times at great financial cost to long suffering shareholders. The role of the chairperson and the board applying agency theory is to manage these conflicts on behalf of the shareholders; however, in many instances, company directors have failed in their duties and investors have been aggrieved – the result, war in organisations. The challenge for organisations is to avoid this source of tension and war caused by emergence of managerial hegemony over the organisation and to promote sound executive stewardship and effective social exchange among the board, executive team, and middle-line managers. These challenges are discussed and solutions are developed. The importance of strategic intent as a unifying rhetorical message as a key component of an ethics of governance regime that keeps the peace and prevents war in the organisation is explained.

The concept of accountability has long been argued in the academic and public policy debate to have been contextually ingrained in the technical processes of accounting and reporting. Both processes provide lenses through which the extent of managerial accountability in the corporate context could be objectively examined. The sacred religion of Islam as a social order with a complete code of life classifies accountability as being dual; in line with the duality concept in life – in this temporal world and eternal hereafter, necessitating for accountability concept in accounting and reporting from the Islamic worldview to transcend beyond the point of worldly objectives. Parallel to this line of reasoning, the purpose of this paper is to undertake a preliminary empirical investigation with respect to accounting, reporting and accountability practices of a Malaysian cash awqaf (Islamic endowment) management institution over a six‐year period, from 2000 to 2005.

The paper uses triangulation research approach, consisting of case study method and archival documentation review and analysis.

The preliminary findings indicate that, while the root of accountability in the management, accounting and reporting practices seems to exist in the awqaf entity studied, significant improvements remain necessary to ensure accountability could be continuously enhanced and uphold.

Debating accountability concept in the context of management, accounting and reporting as practiced by faith‐based institution of awqaf from the Islamic perspective inevitably directs this study to highlight the notion of Islamic accounting and reporting commonly and extensively discussed in the realm of Islamic finance and banking. The study's conjecture is that, by debunking the myth of Islamic accounting and reporting as only serving the acute domain of transactions reflecting the Islamic financial products in banking environment, it helps to reshape, broaden and emphasize the all encompassing relevance of Islamic accounting and reporting to that of not‐for‐profits, religiously grounded entities such as awqaf institutions. The study further contributes to the accountability and financial reporting literature in Islamic not‐for‐profit organizations by studying the importance of sound accounting practices and reporting transparency in ensuring accountability.

Sound lending procedures in retail financial institutions involve identifying high‐risk applicants, modifying loan conditions such as security requirements, and monitoring repayments post‐loan approval. For managers of credit unions, this procedure is complicated by the need to achieve balance between the institution’s social objective of improving loan accessibility so members can attain lifestyle goals and the possibility of reducing the institution’s viability through loan default. The results of our survey of Australian credit unions, in which 70 per cent of respondents reported experiencing some bankruptcy‐related default on personal loans, indicate managers do not impose more stringent lending conditions on high‐risk borrowers. However, social and viability objectives could be better balanced through careful loan monitoring and timely arrears practices.

Environmentalism has become one of the key management concerns of the 1990s but many organizations are experiencing problems in incorporating environmental principles into their accepted management practices. Examines the development of environmental management systems (EMS) and considers how they may be implemented. Discusses the importance of legal and social requirements, the organization′s culture and the adaptation of its value systems to enable effective implementation.