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The purpose of this study is to investigate the association between nonaudit services (NAS) and out-of-period adjustments (OOPAs). Over the years, the number of OOPAs has risen while the number of restatements has decreased. This could indicate an improvement in financial reporting quality. It could also indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and could perpetuate opportunistic disclosure and mitigate the likelihood of unfavorable market reactions.

The authors use a two-stage multivariate regression analysis to examine the relationship between NAS and the reporting of an OOPA. The authors use prior research on NAS to guide the model development. The authors perform several robustness checks including different types of NAS and different characteristics of OOPAs.

The results indicate that NAS has a significantly negative association with the existence of OOPAs. The core findings suggest that NAS does not impair auditor independence. Rather, greater amounts of NAS may contribute to knowledge spillover, which leads to higher financial reporting and audit quality. The results are robust to several additional tests.

The results raise interesting implications for regulators, executives, auditors, investors and future research. The authors provide insight into the relationship between NAS and auditor independence.

To the best of the authors’ knowledge, prior research has not considered the effect of NAS on OOPAs. The authors contribute to the literature by providing evidence that OOPAs, a form of stealth restatements, is an important consideration in audit quality research.

April 17, 1973 Industrial Relations — “Industrial dispute” — New definition not covering dispute between workmen and workmen — Lighterman deliberately allowing trade union membership to lapse — Union endorsing fellow workers' refusal to work with lapsed member — Employers warned of withdrawal of all labour if non‐unionist kept in employment — Employers acquiescing in union policy by sending non‐unionist off work on full pay — Whether warnings to employers “in contemplation or furtherance of an industrial dispute” where no dispute between employers and workers — Whether employers entitled to bring proceedings in tort in High Court if no industrial dispute giving immunity to alleged unlawful threats by union — Whether interlocutory injunction before trial of action appropriate on balance of convenience — Industrial Relations Act, 1971 (c.72), ss. 5(2), 33(3), 132(1), 167(1).

February 22, 1973 Industrial relations — Unfair industrial practice — Jurisdiction of High Court — Non‐union lighterman sent home on full pay to avoid threatened strike — National Dock Labour Board's refusal to consent to his dismissal — Alleged conspiracy and unlawful intimidation by union and its officials — Purpose of threatened strike to induce unfair industrial practice by employers against lighterman — Whether “industrial dispute” — Whether “unfair industrial practice” — Whether jurisdiction of High Court retained — Industrial Relations Act, 1971 (c.72), ss. 5(2), 33(3), 132, 167(1).

Civil wrongdoings with consequent financial and other loss or damage to employers, employees and third parties may result in the course of various trade union activities. These day to day trade union activities take a variety of forms. The most common ones are inducement of breach of contract, conspiracy, trespass, nuisance, and intimidation. Each of these activities constitutes a tort which, unless the statutory immunities apply, would normally give rise at common law to an action for damages or, as is more frequent, enable the aggrieved party to obtain an injunction.

The information which has hitherto appeared in the daily press as to the evidence laid before the Departmental Committee which is inquiring into the use of preservatives and colouring matters can hardly have afforded pleasant reading to the apologists for the drugging of foods. It is plainly the intention of the Committee to make a thorough investigation of the whole subject, and the main conclusions which, in the result, must bo forced upon unbiassed persons by an investigation of this character will be tolerably obvious to those who have given serious attention to the subject. At a later stage of the inquiry we shall publish a full account of the evidence submitted and of the Committee's proceedings. At present we may observe that the facts which have been brought forward fully confirm the statements made from time to time upon these matters in the BRITISH FOOD JOURNAL, and amply justify the attitude which we have adopted on the whole question. Representatives of various trade interests have given evidence which has served to show the extent to which the practices now being inquired into are followed. Strong medical evidence, as to the dangers which must attach to the promiscuous and unacknowledged drugging of the public by more or less ignorant persons, has been given; and some medical evidence of that apologetic order to which the public have of late become accustomed, and which we, at any rate, regard as particularly feeble, has also been put forward. Much more will no doubt be said, but those who have borne the heat and burden of the day in forcing these matters upon the attention of the Legislature and of the public can view with satisfaction the result already attained. Full and free investigation must produce its educational effect ; and whatever legal machinery may be devised to put some kind of check upon these most dangerous forms of adulteration, the demand of the public will be for undrugged food, and for a guarantee of sufficient authority to ensure that the demand is met.

The purpose of the paper is to investigate how health and safety gains and improvements of the construction workplace can be made through the use of three‐dimensional (3D) and four‐dimensional (4D) visualization technologies.

The methodology used in the paper was a combination of semi‐structured interviews with five construction project planners from three construction projects and observations of a 4D model used in one of the three projects.

The findings of the paper have shown a great potential for 3D and 4D visualization in terms of communicating construction information as well as the health and safety risks in the design process where clash detection, work tasks sequence, workspace congestion can be identified by project stakeholders who are thus able to plan for alternative solutions to reduce or eliminate rework, heavy material handling and repetitive and awkward postures which expose workers to musculoskeletal injury risk.

The 3D and 4D models as they are currently used in the design of construction projects, particularly in the three projects investigated in this paper, still lack the worker reference frame and the visual interaction between the worker and the permanent as well as the temporary works.

The paper describes the current and emerging trends in the development of 3D, virtual reality and 4D computer‐aided design visualization and simulation, which have affected or are likely to have an impact on construction projects planning in the Swedish construction sector.

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

Within the past few years, responsible educators, librarians, parents, counselors, social workers, therapists, and religious groups of all sexual persuasions and lifestyles have recognized the need for readily available reading material for lesbian and gay youth. Unfortunately, this material is often buried, because it is embedded in larger works. To meet this need, I have compiled and annotated 100 of the best works for young homosexuals, bisexuals, and heterosexuals. I have also included a few of the best works currently available on heterosexuality as a much needed source of knowledge for all young adults whether they are gay or straight, whether they remain childless or eventually become parents.