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We provide new measures of relative UK and US GDP per capita and output per worker for the crucial years between 1830 and 1870. Our estimates are current price comparisons that compare expenditure on GDP for five benchmark years using new price data. They show that the US leads in income per capita and output per worker compared to Great Britain and the United Kingdom. We check our estimates against sectoral productivity data and real wages.

This study investigates the impact of environmental influences, particularly a secretive aspect of Chinese culture, on voluntary corporate disclosure practices. Evidence is provided of the similarly low level of voluntary disclosure by Hong Kong (HK) and Singaporian listed industrial companies. Further, a comparative analysis with prior research on UK/US companies indicates that the extent of voluntary disclosure by HK and Singaporian companies is lower overall. However, while this finding applies to both financial and nonfinancial information, it is not so in the case of strategic information for HK companies.

This paper seeks to examine certain important aspects of the domestic laws of Nigeria, the UK, the USA and Canada with a view to pointing out the remarkable differences capable of affecting adversely the war on terror.

Analyses the domestic laws of all four countries with a view to pointing out the remarkable differences capable of affecting adversely the war on terror.

Despite the obvious zeal and commitment with which nations and states of the world have set out to wage a legal war on terrorism, particularly the aspect of financing it, and despite the existence of a convention of which they are members, serious disparity exists in the legal frameworks adopted for the war. Even amongst such countries as the UK, the USA and Canada, uniformity of laws and approach is still a far‐fetched idea, a situation that is capable of hurting the international collaboration against terror. There is an urgent need for closer affinity between the laws of such countries while even countries like Nigeria that may not presently consider themselves as serious targets of terrorism need to urgently shirk themselves of such impressions and reform their laws.

The paper makes suggestions as to how the differences in the laws of the four countries may be corrected or down played, and how the international objectives of uniformity of laws may be achieved.

This research aims to describe business perceptions of public relations (PR) in New Zealand. It also intends to provide insights which will assist the Public Relations Institute of New Zealand (PRINZ) to achieve its mission “to promote PR as a reputable, dynamic profession”.

Senior management from 28 of New Zealand's top 200 companies completed a questionnaire and participated in a 45‐minute interview to explore definitions of PR and its place in their organisations. A symbolic interactionist methodology was utilised to analyse the findings.

The study finds that CEOs had a low opinion of public relations practitioners. They tended to see PR as an integral part of doing business. They also saw reputation management as best conducted by themselves rather than a consultancy – except in a crisis. A clear distinction was made between PR (consultancy based) and corporate communication (in‐house). None of the companies used the term PR in their in‐house communications titles. Communications managers distanced themselves from PR, claiming instead to offer integrity‐based, transparent communication. Marketers saw PR as serving marketing. CFOs and Legal Counsel saw PR as serving strategic objectives but were sceptical about the competence of communications practitioners to deliver strategic communication.

Despite a very good response rate (66.7 per cent) the base was uneven in terms of geographic spread and category of organisation. Since this is a descriptive study links between observations and contributing factors can be suggested but do not establish causality. This study did not extend to the public sector that employs a number of PR practitioners in New Zealand especially in Wellington.

Larger businesses in New Zealand are wary of the term PR. Should the profession abandon the name or fight for a new definition? Communication is definitely part of senior management decision making in New Zealand but PR and communication practitioners need to demonstrate their value if they want to participate at this level. PRINZ can assist the promotion of PR by professionalising the practitioners and by influencing the training of the increasing number of PR graduates who are being introduced to the industry.

No such study has been completed in New Zealand so this study will provide a comparison with UK, US and European studies of perceptions of PR. This study aligns with the Murray and White study of CEO views of reputation management in that it gathers data from senior management.

While the past two decades have seen marked advances in the development of public relations theory both in the USA and latterly in Europe, very little is known about the use and practice of public relations among small and medium‐sized enterprises (SMEs). Theory development in public relations has focused almost exclusively on examining the role of public relations within large corporations, government and public sector organisations and, to a lesser extent, in the voluntary sector. Yet the SME sector is generally acknowledged to represent over 96 per cent of all enterprises operating in both Europe and the USA as well as in most non‐Western economies. This paper reports the results of an exploratory study of public relations practices within SME businesses in the North‐West of England and draws some comparisons with the initial findings of the US IABC Foundation study into public relations practices and needs of small enterprises in the USA.

Aims to review British labour union leaders’ views on the use and importance of information and communications technology (ICT) within their unions.

An open‐ended e‐mail survey and personal interviews conducted in 2000‐2001 with union leaders provides the primary original data for this research. Responses are content analysed to assess the importance leaders assign to ICT for unions, to review the ways in which ICT is used, and the costs and benefits associated with ICT use. Charts and verbatim quotes are used to summarise respondents’ views. These views are compared and contrasted with data from the USA.

Union leaders were generally enthusiastic about the importance of ICT for unions, citing various examples of ICT‐based benefits to their unions. Some, however, expressed reservations about members’ access to ICT and potential “digital divides”, while others warned that ICT may encourage unions to neglect worker desires for “a human touch” in helping them resolve problems. British union leaders’ views generally reinforce findings from an earlier survey in the USA, although direct comparisons are limited.

Provides information on ICT views from a reasonably broad sampling of British union leaders and demonstrates similarity of views across Britain and the USA.

Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting standard in South Africa that prescribes a particular accounting treatment for scrip dividends; therefore, different accounting approaches are used in South Africa to account for scrip dividends. These different approaches do not always meet the substance over form principle, as required by Generally Accepted Accounting Practice (GAAP). The result is that the information disclosed to the users of the financial statements differs from company to company. This study proposes an accounting treatment for scrip dividend schemes in South Africa. It concludes that the reinvestment approach is the most acceptable accounting treatment for scrip dividend schemes in South Africa.

While the operations of crack houses have received significant attention in the US, by comparison, in the UK, we lack an insight into the precise mechanisms of such venues. Moreover, crack house literature has leaned more towards examining methods to close crack houses, rather than seeking to understand the operations that support them and their social function. Based on ethnographic research with crack cocaine users during 2004 to 2005, this article discusses the operations of three UK crack houses, providing a rare UK case study. I will suggest that the volatile nature of the social and structural pressures that direct street drug users and drug markets inhibit categorisation at this point.

This study aimed to present a model for open-data management for developing innovative information flow in Iranian knowledge-based companies (businesses).

The method was mixed (qualitative-quantitative) and data collection tools were interview and questionnaire. The qualitative part was done to identify the influential components in open data management (ecosystem) using the grounded theory method. A questionnaire was developed based on the results of the qualitative section and the theoretical foundations, and the quantitative section was conducted by analytical survey method and the model was extracted using factor analysis and the integration of the qualitative section.

Seven categories of entrepreneurial incentives, sustainable value, innovative features, challenges and barriers, actors, business model and requirements are the main categories that should be considered in open data management (ecosystem) with all categories of research have a significant relationship with open data management.

The study focused on open data management from an innovation paradigm perspective and its role in developing innovative information flow. The study aimed to identify the key components of the open data ecosystem, open-data value creation, and the need to use the “open data” approach to develop data-driven and knowledge-based businesses in Iran–an emerging approach largely ignored.

Using the most recent observations (2005‐2011) from a sample of UK listed companies, This paper aims to investigate whether Big 4 audit firms exhibit a “fee premium” and, if this is the case, whether the premium is related to the delivery of a better audit service.

Univariate tests, multivariate regressions and two methodologies that control for self‐selection bias are used to answer the proposed research questions. Data are collected from DataStream.

Findings provide consistent evidence about the existence of an “audit fee premium” charged by Big 4 firms while they do not highlight any significant relationship between audit quality and type of auditor with respect to the audit quality proxies investigated.

Evidence from this paper might signal the need for legislative intervention to improve the competitiveness of the audit market on the basis that its concentrated structure is leading to “excessive” fees for Big 4 clients. Findings might also enhance Big 4 client bargaining power. However, as the paper analyses only one country, generalizability of the results might be a limitation.

This study joins two streams of the extant literature that investigate the existence of a “Big 4 audit fee premium” and different levels of audit quality among Big 4 and non‐Big 4 clients. Evidence supports the concerns raised by the UK House of Lords in 2010 that the concentrated structure of the audit market could be the driver of “excessive” fees for Big 4 clients as it does not find differences in audit quality between Big 4 and non‐Big 4 clients.