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In the fall of 1966, a small and informal group of wives whose husbands were classified as Prisoner of War (POW) or Missing in Action (MIA) formed a small and informal group. By December 12, 1969, this group of women had gained such power, influence, and a multitude of disparate followers that twenty-six met with President and Mrs. Pat Nixon at the White House. In part, the POW/MIA story is about a small group of women taking a decisive role to change the United States POW/MIA policy, accentuate the plight of the prisoners, and demand humane treatment by Hanoi—all in a national and global arena.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the public for self-gain. Extant research on the portrayal of the stereotypic accountant is limited in two ways: (1) existing research assumes a unitary concept by inferring a dominant image when the accountant stereotype is multifaceted; and (2) it is unclear from existing research whether the dominant image results from perceived character traits or the duties undertaken by accountants. This paper relies on qualitative methods of data analysis to unpack the elements that underpin stereotypical images in accounting to develop a framework of external perceptions that distinguishes one image from another. The framework is constructed on two broad criteria that comprise accountants (personality traits and physical characteristics) and accounting (task functionality). The interplay of these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and Entrepreneur) interpretations of the two basic categorizations: bookkeeper and business professional. Further analysis revealed four primary dimensions (Ethics and Sociable, Skill and Service) that underlie the construction of the subtypes. In general, the ‘Scorekeeper’ rates more highly than the ‘Beancounter’ on ‘Ethics and Sociable’ and the ‘Guardian’ rates more highly than the ‘Entrepreneur’ on ‘Ethics’. Accounting researchers and the profession could benefit from understanding how stereotypical perceptions are constructed and managed.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

In an increasingly global business environment, the interaction of people with different cultural and ethical norms requires that multinational corporations consider these differences in addressing the concerns of stakeholders at home and abroad. This article examines the cultural and ethical issues facing MNCs in developing an international code of ethics and training expatriate managers.

Gives a bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical as well as practical points of view. The range of applications of FEMs in this area is wide and cannot be presented in a single paper; therefore aims to give the reader an encyclopaedic view on the subject. The bibliography at the end of the paper contains 2,025 references to papers, conference proceedings and theses/dissertations dealing with the analysis of beams, columns, rods, bars, cables, discs, blades, shafts, membranes, plates and shells that were published in 1992‐1995.

This issue is a selected bibliography covering the subject of leadership.

THE article which we publish from the pen of Mr. L. Stanley Jast is the first of many which we hope will come from his pen, now that he has release from regular library duties. Anything that Mr. Jast has to say is said with originality even if the subject is not original; his quality has always been to give an independent and novel twist to almost everything he touches. We think our readers will find this to be so when he touches the important question of “The Library and Leisure.”

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.