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The purpose of this paper is to examine the form, content and reporting arrangements of “statements of assurance” required from Fire and Rescue Authorities in England since their introduction in 2012 and identify potential improvements for future implementation.

A multi-method approach was adopted which commenced with an analysis of the current official guidance, an exploration of the accessibility and structure of the current statements produced; followed by a review of those statements through a desk based analysis complemented by a series of elite interviews.

The current guidance was found to be too broad and open to interpretation to be fit for purpose. This has led to some significant variations in reporting, limiting the statements’ usefulness to key users and stakeholders. Most authorities provided some form of report on their website but inconsistencies in respect of length, structure, name and content, limit their value. The research found that 30 per cent of authorities did not have an up to date statement available online. These findings were supported by the series of interviews. The result has led to confusion amongst authorities as to the statement’s role and the risk of it being perceived as a “box ticking” exercise rather than a real contribution to public assurance.

This paper provides potential lessons which could be adopted to inform future guidance in respect of the preparation and publication of the statement of assurance and its role within the wider public assurance regime for fire and rescue authorities. If adopted, these would improve the accountability, transparency and public assurance of Fire and Rescue Authorities which is a key objective of their governance arrangements.

The statement of assurance has only been a requirement of authorities since the current National Framework for Fire and Rescue was published in July 2012 and has not been subject to independent research since its inception. The government have recently issued a consultation on a new national framework, but this proposes changes to the statements of assurance. The findings will therefore be of value to the government, the fire and rescue sector and the recently appointed regulators for the service Her Majesty’s Inspectorate of Constabulary and Fire and Rescue Services.

Schedule UTP requires that firms disclose to the IRS the uncertain tax positions that comprise the federal portion of the tax reserve disclosed on their financial statements. To investigate whether Schedule UTP has been an effective audit tool to the IRS, we use financial statement disclosures of reductions in reserves due to a lapse in the statute of limitations (Lapse). We find that the probability of a Lapse is 3.4 percent lower after Schedule UTP. However, this result is driven by domestic firms; we do not find evidence that Schedule UTP has been effective in the audit of multinational firms.

Emerging technologies have the potential to significantly change the way people work and function, with tremendous impacts on people and the societies in which they live. For emergency management practice, efficient and effective use of emerging technologies can save both lives and property, while also improving the way emergency managers communicate with the populations they serve. However, the use of emerging technologies can also have negative and unforeseen consequences. Thus, it is essential to have a comprehensive understanding of how emerging technologies function as a communications and information-sharing tool to improve the practice of emergency management.

Furthermore, as with the emergence of any new technology, social justice issues must be considered. For example, is an emerging technology affordable enough for all to use, or does the technology add to the so-called “digital divide,” increasing the gap between the haves and have-nots? Or does the emerging technology serve as an equalizer, providing access and availability for all socio-economic status groups? This chapter serves as an introduction to these issues and how they impact emergency management practice in a discussion of how the communication process functions, how emerging technologies impact communication strategies in emergency management, and the importance of including a social justice framework in emergency management operations and plans to understand how these emerging technology tools can be used to keep people and property safe from disasters.

Concentrates on Marks & Spencer, which is frequently quoted as a textbook example of good management practice — although started in 1884 by a man who could neither read nor write English (Michael Marks, 19, a Russian émigré). Gives full descriptions of how the business started in Leeds — with all goods a penny! Discusses how the company developed with Thomas Spencer coming ‘on board’ in 1894. Concludes that the company has continued to innovate in not only clothing but also fresh, chilled and convenience foods, as well as moving into financial services and mail order markets.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

The aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that aimed at improving people’s physical, intellectual and moral capacities. This system of educational thinking has received only marginal attention in Anglophone research literature. Second, given the influence of Yan Fu’s interpretation and promulgation of Herbert Spencer’s educational philosophy during that period, it investigates the extent to which San Min is derived from Spencer’s educational thought (the “Spencerian Triad”). This article focusses on how Yan Fu adapted the ideas of San Min from Spencer’s account.

This article considers Yan Fu’s principle of San Min in relation to Spencer’s educational triad through a close reading and comparison of key primary texts (including Yan Fu’s original writing). It explores the similarities and differences between each account of education’s goals and its proposed means of attainment.

Yan Fu’s principle of San Min is shown to have been adapted from the Spencerian Triad. However, using the theory of Social Organism, Yan Fu re-interpreted Spencer’s individual liberty as liberty for the nation. While Spencer’s goal was to empower individuals, Yan Fu aimed to serve collective independence, wealth and power.

This article addresses oversights concerning San Min’s Western origins in the Spencerian Triad and its influence on Chinese education under Yan Fu’s sway. It is significant because San Min is still at the core of the current Chinese educational policy.

It has been found that lactase (a ferment which aids the digestion of milk sugar) is present in the pancreatic juice of puppies, though not in that of the adult animal, but would appear in the latter under the stimulous of a milk diet.

Dr. J. Johnstone Jervis, Medical Officer of Health for Leeds, referring to the Milk and Dairies (Amendment) Act, 1922, points out that whilst the new Act gives additional powers to local authorities for the registration of retail purveyors and producers, and to remove the name of milk purveyors who fail to comply with the regulations, the same power is not given with regard to the producer—“he is still at liberty to produce milk where and how he pleases so long as his cows are free from tuberculosis and his cowsheds conform to the requirements of the Dairies, Cowsheds and Milkshops Order, or any regulations made under that Order. This distinction between the purveyor and the produced is most unfortunate inasmuch as it creates an anomaly, because, whereas the purveyor will be compelled to maintain his premises and utensils in a condition of cleanliness satisfactory to the local authority and the quality of the milk of a satisfactory standard, there will be no obligation on the part of the producer to take any pains to keep his milk clean. The result will be the reception into clean vessels of milk of a dirty and low‐grade quality more suitable for the swill tub than for a clean churn. It is neither fair nor equitable to make one standard for the farmer and another for the purveyor; both should have to work to the same standard.” Dr. Jervis also expresses disapproval of “grading.” Certified milk at 1s. 3d. a quart is only possible for the well‐to‐do classes and altogether outside the purchasing power of poor people. Nor is he “so convinced as some are that pasteurisation is a solution to the milk problem.” Cleanliness and purity are the essential factors, and if these are secured the public will be well served.

The current study examines developing racial attitudes among a group of African American adolescents. Data for this study include 28 open-ended, qualitative interviews with African American adolescents (64% girls, 36% boys) in Detroit, Michigan, and were drawn from a larger study in which these adolescents and their mothers were interviewed about racial socialization. Data analysis shows adolescents' racial attitudes to be ambivalent and influenced by the dissonance between “color-blind” rhetoric – the idea that “race doesn't matter” – and their everyday experiences, in which race does matter in important ways. Adolescents' reports of racial attitudes and experiences with racism frequently include travel anecdotes, which reveal how place, travel, and negotiating the color line influence their developing ideas about race. The findings suggest that sources beyond parental socialization strongly affect adolescents' developing racial attitudes and identities and that young people's voices should be further utilized in studies examining these issues.

THE INTER‐RELATIONSHIPS between the flowering of the fourth estate and popular literature, the democratisation of the reading public, and the growth of radicalism in the first half of the nineteenth century have been long recognised. Yet although literary and political historians have dug deeply and frequently in the periodical press of the time for evidence of contemporary attitudes, less attention has been paid to the journalists whose output is represented. It is unsafe to assume that they were typified by literary giants like Dickens (whose editorship of the Daily news was at best undistinguished) or by those who subsequently produced autobiographical accounts. Most were comparatively faceless men, whose social, educational, literary, and political backgrounds can be discovered only through extensive research. Until numerous bio‐bibliographies are compiled on an individual basis, generalisations about the profession as a whole will remain tenuous. William Weir, editor of the Daily news in 1854–58, was one of this powerful new group of substantially‐neglected communicators, but in his case a unique if scattered range of sources permits a reconstruction of the apprenticeship of a Victorian journalist and some interesting insights into the profession.