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Some background to the removal of advertising restrictions in the accounting profession are provided and the literature on accountants′ attitudes to advertising reviewed. The findings of a survey among UK chartered accountancy firms on their promotional practices following the removal of restrictions are presented. Firm size was found to have a significant effect on advertising activities, with larger firms more likely to advertise, employ the services of advertising agencies, devote greater resources to advertising and to evaluate its effectiveness. Personal service emerged as important both as a criterion in the selection of advertising agencies and as an ingredient in the advertising messages developed, which tended to have a high informational content. Finally, a heavy reliance on print media was found to exist.

A great deal of literature exists on such topics as the problems and challenges of British manufacturing industry, on the need to encourage the growth of small firms, and on the urban planning activities of revitalizing sections of our cities with new industry and new housing projects. That literature ranges through articles in the business press, colourful publicity brochures, pamphlets of guide lines and advice, and detailed research studies. But what is it like to launch and manage a small manufacturing company in a new urban development area? What is it like to work in such a firm?

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

The institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows. The purpose of this paper is to argue that the quality of a country's institutional framework impacts the effectiveness of IFRS to an adopting country and ultimately influences the levels of Foreign Portfolio Investment (FPI).

Employing country-level data. A sample of 15 countries from Africa is used. Data is collected over a period of 22 years (1994–2014). The authors employ the General Method of Moments (GMM) panel regression technique to examine whether the quality of a country's institutional framework has an impact on the relationship between IFRS and FPI and the Propensity Score Matching (PSM) technique to assess the level of impact.

The findings reveal that the quality of a country's institutional framework moderates the strength of the association between IFRS and FPI. Overall, the authors find that the quality of the institutional frameworks in African countries has a negative effect on the IFRS and FPI nexus.

The study focuses exclusively on African countries; using an exclusively African sample limits the generalisation of results to other continents like Latin America with similar environments to Africa.

This study provide evidence that IFRS alone cannot ensure the intended capital market benefits but encourages the development of strong institutions in African countries to realise the most from IFRS adoption. The emphasis on institutional development is an essential contribution that this study makes.

This study is unique since it emphasises the importance of institutional framework quality when considering the impact of IFRS on foreign investment inflows in an African setting.

A survey carried out during 1998 investigated the use of the World Wide Web for user education in 68 UK university libraries. Almost three‐quarters of the libraries surveyed make use of the Web for this purpose. The Web is used as a supplement to existing user education, in order to support independent, student centred learning and to reach parttime and distance learners. Just ten percent of user education is delivered solely via the Web, but libraries indicated that use will grow in the future. It was found that greater use is made of the Web for information skills training than for library induction. The authors suggest a number of reasons why more use is not being made of the Web for user education and propose future developments in this area. Web‐based instruction is unlikely to completely replace traditional methods, but it can be used to supplement and extend existing provision.

With the proliferation of international education initiatives, research into the transfer of pedagogy across cultures is essential to ensure that quality education is delivered in a culturally accessible form. One of the factors impeding such research is the lack of widely accepted theoretical frameworks (Dimmock & Walker, 2005). This paper examines the development and effectiveness of a cross cultural framework that was used to compare a Business program at a Canadian College with its branch campus in Qatar (Prowse & Goddard, 2010). Findings are compared to results in the literature to gauge the robustness of the framework. The framework developed in the study was found to be a helpful means of allowing a comparison of pedagogy across two cultures.

This Register of Current Research in Britain in the field of marketing has been compiled from the response to a request for such information made to educational institutes. It is intended to publish amendments and additions at regular intervals in this journal. Each issue will contain up‐dating material, and the complete register will be published each year. The present issue contains the first such up‐dating.

Legal process by its very nature cannot be swift; step by step, it must be steady and sure and this takes time. There is no room for hasty decisions for these would tend to defeat its purpose. Time, however, is of the essence and this is set for various aspects of legal action by limitation of actions legislation, which sets periods after which the case is no longer actionable. The periods are adequate and in civil law, generous to avoid injustice being done. The one serious complaint against the process of law, however, is the unwarrantable delays which are possible despite limitation. From the far‐off days of Equity, when Dickens' Jarndyce v Jarndyce, caricatured and exaggerated as it was, described the scene down to the present when delays, often spoken of in Court as outrageous are encountered, to say nothing of the crowded lists in the High Courts and Crown Courts; the result of the state of society and not the fault of the judiciary. Early in 1980, it was reported that 14,500 cases were awaiting trial in the Southeastern Circuit Crown Court alone. Outside the Courts legal work hangs on, to the annoyance of those concerned; from house purchase to probate. Here, the solicitor is very much his own master, unhampered by statutory time limits and the only recourse a client has is to change this solicitor, with no certainty that there will be any improvement, or appeal to the Law Society.

Public procurement in many countries is one of the most important factors in governance and is a priority target of reform. In many humanitarian situations however, service delivery cannot wait for procurement reform. The needs of many of the Millennium Development Goals are immediate, while procurement reform may take years to institutionalize. Under these circumstances, international organisations such as the United Nations have both implementation and capacity-building roles, often placing them in high-risk situations. This has led to the development of procurement risk assessment and management tools, designed to provide objectivity in country procurement risk monitoring and review, as well as assist capacity building. The procurement risk assessment methodology that follows uses established risk modeling to provide procurement risk ratings in 60 HIV/AIDS, Tuberculosis and Malaria programs in 26 countries, and is successfully promoting procurement strengthening within high-risk country offices.