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This study aims to examine the factors affecting intellectual capital disclosure (ICD), especially in the agriculture and mining sectors in Indonesia and Thailand. Additionally, this study discusses the difference in ICD levels between Indonesia and Thailand.

The sample used is companies listed on the Indonesia Stock Exchange and Stock Exchange of Thailand from 2013 to 2017. The method used is a content analysis of 380 annual reports (150 from Thailand and 230 from Indonesia). This study uses a panel regression model. Variables tested are firm size, market shares, minority shareholders, profitability, leverage and the focus on ICD components such as human capital disclosure, structural capital disclosure and relational capital disclosure.

IC disclosures in financial statements are generally oriented to past events and focus more on the human capital component. Overall, ICDs in Thailand are more qualified than in Indonesia. The findings support the stakeholder and legitimacy theories. It was found that the greater the company’s resources, the higher the quality of disclosure of all intellectual capital (IC) components. Conversely, when associated with the position in the market, companies reduce the disclosures. As the company has gained the government’s legitimacy, management’s passion for revealing more about its ICD is diminishing.

This study focuses on the agriculture and mining sectors in Indonesia and Thailand. The annual report is the primary medium to observe IC in qualitative and quantitative ways, yet firms would use other means to disclose their IC. This study deploys the content analysis method, in which the determination of scores is based on the researchers’ judgment.

This study contributes to the ICD-related literature by focusing on the agriculture and mining industries and multinational scopes. The ICD valuation is extended to the quality of disclosures, in which numerical and monetary figures also support the disclosures. This study also examined minority shareholders’ role in ICD quality, which is infrequent in ICD literature.

This negotiation case is meant to be used in conjunction with “Hybritech, Incorporated (A)” (UVA-F-0792); half the class works from one case and half from the other. Lilly is considering acquiring Hybritech, but the genetic-engineering company's future cash flows are difficult to predict and value. Both companies want to effect the merger, but the cases, which provide essentially the same information in all other respects, provide widely divergent projected cash flows. The “Hybritech, Incorporated (B)” case (UVA-F-0793) is the follow-up case dealing with the payment structure of the acquisition.

The purpose of this paper is to bring together the history of war, the universities and the professions. It examines the case of dentistry in New South Wales, detailing its divided pre-war politics, the role of the university, the formation and work of the Dental Corps during the First World War, and the process of professionalization in the 1920s.

The paper draws on documentary and archival sources including those of the University of Sydney, contemporary newspapers, annual reports and publication of various dental associations, and on secondary sources.

The paper argues that both the war and the university were central to the professionalization of dentistry in New South Wales. The war transformed the expertise of dentists, shifted their social status and cemented their relationship with the university.

This study is the first to examine dentistry in the context of the histories of war, universities and professionalization. It highlights the need to re-evaluate the changing place of the professions in interwar Australia in the light both of the First World War and of the university’s involvement in it.

We argue that voice – the sound that people produce when they speak – is an important resource for entrepreneurs, especially when they are pitching to potential investors. We integrate evidence from entrepreneurship, social psychology and linguistics to show that the voice can be regarded both as a tool for entrepreneurs to utilize and as a vital source of information allowing listeners to make judgements about the speaker and their message. To better understand how the voice may be used and interpreted in investment pitches, we develop a model of the relationship between the entrepreneurial voice and investor judgments. Voice depends on entrepreneurs’ characteristics including gender and communication goals but can be utilized to express emotions (purposefully or not) and signal qualities such as competence and trustworthiness. How potential investors interpret these displays depends on cultural expectations and stereotypes. Our review illustrates that female entrepreneurs may find it more difficult to persuade investors due to their naturally higher voice pitch and bias against speech patterns prevalent among young women. We highlight directions for future research exploring the voice as a unique cultural resource for entrepreneurs.

Many neo-Weberians adopt the state’s authority-monopolizing aim as their theoretical expectation. Through a case study of the Peruvian state and Lima’s squatter settlements, I provide evidence in support of the opposite contention: that states may unintentionally produce non-state extractive-coercive organizations. During the mid- to late-twentieth century, Lima’s population grew rapidly. Since they had few economic resources, the new urban poor requisitioned public lands and set up dozens of squatter settlements in the city’s periphery. Other researchers have identified several novel political phenomena stemming from such urban conditions. I focus here on the impact of the state. Using secondary and primary data, I examine three periods during which the state applied distinct settlement policies and one in which it did not apply a settlement policy, from 1948 to 1980. I find that when it applied each of the settlement policies, the state produced non-state political authorities – neighborhood elites – who extracted resources from squatters and tried to control neighborhood turf even against state encroachment, and that the state’s non-involvement did not produce them.

It's no surprise that the early 1980s have witnessed a resurgence of interest in etiquette books, since that's that usual reaction after a period of loose morals. The current vogue features the New Right, short haircuts, and proper behavior, a predictable backlash after the “Age of Aquarius,” the hedonistic 1960s: the age of love‐ins, be‐ins, and smoke‐ins. Two bestselling etiquette books in particular have parlayed this social milieu into commercial success: Miss Manners' Guide to Excruciatingly Correct Behavior (1982), and Eve Drobot's Class Acts (1982). Ms. Drobot, a Canadian journalist, realizes that those of the tribal 1960s have “shucked blue‐jeans in favor of 3‐piece suits: we are junior members of law firms…we have to take clients out to lunch, attend cocktail parties, and travel on business.”

I suppose that most noticeable of all the changes in our profession since I came into it has been the multiplicity of the methods by which one can become a librarian. A. E. Standley says in a recent article in the L.A.R., in 1970: “The term librarian includes the Library Association chartered librarian, the graduate with a degree in librarianship, the scholar librarian, the information and intelligence officer, the translator, the abstracter, the non‐library‐qualified subject expert”.

The purpose of this paper is to highlight a selection of poetry titles from the Poets House Showcase of 2006.

This article provides reviews of selected titles from the 2006 Poets House Showcase.

This review represents a wide‐ranging selection of contemporary poetry collections and anthologies.

This list documents the tremendous range of poetry publishing from commercial, independent and university presses, as well as letterpress chapbooks, art books and CDs.