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A PILGRIMAGE to West Cornwall can be heartily recommended to any librarian in search of rest, fresh air, and complete change from the monotony of town life. Here he will find abundance of interest and novelty in connection with the habits and customs of the ancient Britons still extant, and derive many impressions of pleasure from the magnificent rock scenery with which the coast abounds. Dairy‐farming, tin‐mining, pilchard fishing, druidical monuments, and wild flowers can also be studied with profit; and even Public Libraries, in a condition of arrested development not uncommon in other districts of England. Cornwall is pre‐eminently the county for Public Libraries. Geographically it is remote from the populous parts of England, and the Great‐Western Railway Company, with commendable forethought, have taken enormous pains to maintain this seclusion by a most pitiful and inadequate service of trains. I was once assured by the Public Librarian of Penzance that no thief would ever raid his institution, for the simple reason that it was impossible to get away quick enough to avoid detection ! A place thus difficult to get away from, is manifestly one which requires strong home interests to make it attractive, and, as theatres, music halls, and other light diversions, find little favour in Cornish towns, the Public Library, with its wealth of varied reading, is practically the only after‐dark resource left. But there are other circumstances which make Cornwall an ideal county for a liberal provision of Public Libraries. The decline of the mining industry has driven many of the men away to other centres, such as South Africa, and it is well‐known that, at the present time, more money is coming into the county from exiled sons abroad than is being made locally. There is thus an enormous surplus of that great natural reader— woman—and to her should be offered in profusion plenty of romantic and other reading as a solace and compensation for the loss of her natural companion—man.

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).

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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

In a recent speech LORD ROSEBERY charged the people of this country with possessing, to an inordinate extent, the fatal gift of complacency, and he observed that the nation which is not progressive is retrogressive. “Rest and be thankful,” said LORD ROSEBERY, is a motto which spells decay, and those who have any experience of the methods of the manufacturers of the country will admit that this seemingly severe impeachment is by no means unfounded or uncalled‐for. Industries, of which at one time the English were masters, are now gradually falling into other hands. The workers of other lands are successfully competing with our own, and yet, in spite of this condition of our mercantile affairs, the spirit of complacency is rampant. The sons are content to continue in the footsteps of the fathers, oblivious of the fact that time and seasons do not stand still and that they may be overwhelmed by the advancing flood of competition. The trade conservatism which was in the past opposed to the introduction of the steam‐engine, the power‐loom, and other mechanical appliances, is still responsible for the extreme slowness with which English firms appreciate the necessity for such innovations in the conduct of their business as would place them in a position to hold their own in the markets of the world. In respect to the protection of pure food production Great Britain and the British manufacturers are still a long way behind. Although the Sale of Food and Drugs Act of 1875 was one of the first Acts passed in any country to prevent the sale of adulterated food and drink, its machinery is cumbrous, and the subsequent Amendment Acts have not added materially to its efficiency; with the result that the Adulteration Acts do not compare favourably with those of many other countries. The spirit of complacency in regard to food products has affected alike the producer and the distributor, and the result is that in many instances there is no adequate inducement to produce anything but a mediocre article—such an article, in fact, as only escapes condemnation because of the faulty construction of the machinery of the law.

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.

This article examines the macroeconomic impact of a consumption‐based value‐added tax (VAT) using simulations of a large‐scale model. The VAT is imposed as a structural reform of the tax code rather than as a revenue‐raising device, i.e., the revenues from the VAT are offset by compensatory reductions elsewhere. Three basic scenarios are examined, in which 1) the VAT is offset by individual rate reductions, 2) abolition of the corporate profits tax in conjunction with a small individual rate cut, and 3) an investment tax credit with the balance of the revenues offset by a personal rate cut. Additionally, this paper examines the effects of the microeconomic incidence of the VAT, i.e., whether it is fully passed through to output prices or shifted back onto profits. The finding is that the VAT in general raises the long‐term level of output, but at the cost of initial output losses, which are in evidence even when the associated rise in the price level is accommodated by a corresponding shift in monetary policy. In addition to changes in the intertemporal distribution of growth, there are significant changes in the composition of GNP, which shifts away from consumption, toward business fixed investment and net exports. These changes are particularly pronounced when the VAT is fully passed through. When the tax is partially shifted back, the gains in investment and trade are less marked, while business profits are reduced, and the long‐term increase in output is smaller.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

THIS is the month when librarians and library workers everywhere, their holidays over, turn to their winter plans. There are, however, some interesting events to take place before the darker and more active months come. The first is the meeting at Oxford on September 21st and subsequent days of the Federation International de Documentation. This will be followed by and merge into the ASLIB Conference, and there is in prospect an attendance of over three hundred. Our readers know that this organization produces and advocates the International Decimal Classification. It is not primarily a “library” society but rather one of abstractors and indexers of material, but it is closely akin, and we hope that English librarianship will be well represented. Then there is a quite important joint‐conference at Lincoln of the Northern Branches of the Library Association on September 30th— October 3rd, which we see is to be opened by the President of the Library Association. Finally the London and Home Counties Branch are to confer at Folkestone from October 14th to 16th, and here, the programme includes Messrs. Jast, Savage, McColvin, Wilks, Carter, and the President will also attend. There are other meetings, and if the question is asked: do not librarians have too many meetings ? we suppose the answer to be that the Association is now so large that local conferences become desirable. One suggestion, that has frequently been made, we repeat. The Library Association should delegate a certain definite problem to each of its branches, asking for a report. These reports should form the basis of the Annual Conference. It is worthy of more consideration.