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Discussion of the 2016 electorate has centered on two poles: results of public opinion and voter surveys that attempt to tease out whether racial, cultural, or economic grievances were the prime drivers behind the Trump vote and analyses that tie major shifts in the political economy to consequential shifts in the voting behavior of certain demographic and geographic groups. Both approaches render invisible a major development since the 1970s that has been transforming the political, social, and economic landscape of wide swaths of people who do not reside in major urban areas or their prosperous suburban rings: the emergence and consolidation of the carceral state. This chapter sketches out some key contours of the carceral state that have been transforming the polity and economy for poor and working-class people, with a particular focus on rural areas and the declining Rust Belt. It is meant as a correction to the stilted portrait of these groups that congealed in the aftermath of the 2016 election, thanks to their pivotal contribution to Trump's victory. This chapter is not an alternative causal explanation that identifies the carceral state as the key factor in the 2016 election. Rather, it is a call to aggressively widen the analytical lens of studies of the carceral state, which have tended to focus on communities of color in urban areas.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

The 1960s saw the birth of corporate social responsibility. In the 1970s, companies focused on the management of social responsiveness. In the 1980s, corporations are grappling with the issue of making social responsibility a part of overall strategic management. The authors examine some of the ramifications of the search for a new definition of social responsibility.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

The Food Bill has emerged from the Grand Committee on Trade, and will shortly be submitted, as amended, to the House of Commons. Whatever further amendments may be introduced, the Bill, when passed into law, will but afford one more example of the impotence of repressive legislation in regard to the production and distribution of adulterated and inferior products. We do not say that the making of such laws and their enforcement are not of the highest importance in the interests of the community; their administration—feeble and inadequate as it must necessarily be—produces a valuable deterrent effect, and tends to educate public opinion and to improve commercial morality. But we say that by the very nature of those laws their working can result only in the exposure of a small portion of that which is bad without affording any indications as to that which is good, and that it is by the Control System alone that the problem can be solved. This fact has been recognised abroad, and is rapidly being recognised here. The system of Permanent Analytical Control was under discussion at the International Congress of Applied Chemistry, held at Brussels in 1894, and at the International Congress of Hygiene at Budapest in 1895, and the facts and explanations put forward have resulted in the introduction of the system into various countries. The establishment of this system in any country must be regarded as the most practical and effective method of ensuring the supply of good and genuine articles, and affords the only means through which public confidence can be ensured.

THE regular search for the good book for the child will continue so long as there are children's libraries. A recent report on an enquiry has reached us from Bethnal Green and follows the familiar lines of getting the children to vote on what they like; with the result that the “William” books, which should be making all concerned in their production a fortune, head the list, and the simple “small”‐child books, the Milly‐Molly, Mandy series, come next. The field surveyed was small, for “William” polled only 34 votes; only 800 of the 6,000 children registered as borrowers participated. It is questionable if such enquiries, however much they interest us as librarians, can effectively help to improve child reading, unless some method of finding and providing high literature in the type the youngsters prefer can be devised. Mr. George F. Vale prefaces his brief list of books chosen with a really interesting discussion on the subject, but a quotation from it indicates part of the problem. He writes, speaking of Tom Sawyer, Alice and The Wafer Babies, “What elements go to make a permanent children's book is one of the mysteries of literature, but evidently these books possess some quality which overrides all the chances and changes of time. It is not merely the appeal of a good story; there are many better stories than The Water Babies. The secret seems to be some mysterious rapport between the author's mind and that of the readers, an ability to see and to think upon the level of the child mind.” All this is true, but it is more than that, we think; it is the power of recording what is, has been or may be, within the child's own range of experience; that is, it is true in that it realises the conditions of the world of childhood. It is curious, and possibly significant, that a book for children in these enquiries means a story. An enquiry is overdue into the type and quality of non‐fiction read by them, the sort of child who reads and in what circumstances: Real information here might reveal gaps and surpluses in book provision that are not now widely recognized!

The purpose of this paper is to examine the strong influence of Herbartian ideas on the first secondary school-based English course (1911) in New South Wales (NSW), Australia. Whilst previous research has established the influence of the “New Education” on the (NSW Director of Education, Peter Board, the architect of the) 1911 courses, no specific analysis of Johann Friedrich Herbart’s educational ideas has been undertaken in relation to this seminal secondary English course.

Through using three of Herbart’s key educational ideas as an interpretive framework to analyse the 1911 NSW Courses of Study for High Schools English course, the paper demonstrates the influence of those ideas on this inaugural secondary English course.

The analysis reveals that the NSW 1911 secondary English course was influenced by Herbartian educational ideas underpinning the course.

This paper focuses on the “pre-active”1911 rhetorical English curriculum in NSW, rather than the “enacted” implemented curriculum.

The paper identifies Herbartian influences on the 1911 NSW English syllabus, revealing important philosophical ideas.

Future English curriculum design will benefit from the identification of the philosophical ideas embedded in the NSW 1911 English curriculum.

This analysis provides insights into the Herbartian influences on the first secondary English course in NSW.

IF we count the University of Strathclyde School of Librarianship as a “new” school—rather than simply an old school transferred from a College of Commerce to a university—then four “new” schools were established between 1963 and 1964, three of the four in universities and the other closely linked with a university, though remaining independent. All four schools have their special features but I consider the more significant of Belfast's features to be its right, from the outset, to conduct all its own examinations for graduates and non‐graduates. Queen's was also the first British university to provide non‐graduates with courses in librarianship. (Strathclyde is the second.) All successful students are eligible for admission to the Register of Chartered Librarians (ALA) after they have completed the prescribed period of practical experience.