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Research and development of out‐patient case mix systems, to plan and monitor resource use in the out‐patient sector, has hitherto not been accorded priority in the NHS. As part of an investigation of their usefulness, a survey of NHS professionals′ requirements for out‐patient case mix was conducted. The results confirmed that there was support for developing out‐patient case mix systems, although different users had different requirements. However, a common theme to emerge was the desirability of constructing holistic systems which cover in‐patient, day‐case and out‐patient care. Additionally, development of care packages was seen as a necessary first step in constructing systems for out‐patient care. Concludes that visit‐based case mix systems are unlikely to fulfil users′ requirements and recommends that case mix contracting projects by Healthcare Resource Groups should be extended to the out‐patient sector, but must recognize that existing systems do not meet users′ requirements.

The use of sport celebrities for product endorsements in marketing communications vehicles is not new but there is limited literature on the increasing use by contemporary corporations of athletes with questionable or “negative” reputations. This paper raises questions about a seemingly cyclical trend and suggests marketers may continue this activity despite consumer and journalistic criticism. An explanation of the behavioral response to a 'controversial' endorsers' image (relative to the perceptions held by a particular demographic segment) and the opportunity for that relationship to translate favorably for the associated brand, is also discussed.

For adequate bibliographical information about Baudelaire's works one must go to collected editions by no means readily available in Great Britain. Information concerning the extensive literature about Baudelaire is still farther to seek. For the English reader the bibliography in Arthur Symons's study mentioned below has not been superseded, although important editions of Baudelaire's works have been issued and much written about him since 1920.

The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ?

A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades.

The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive.

Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society.

This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.

The chemistry librarian has been better served by professional literature than any other subject specialist in the library, except perhaps the medical librarian. A new series of papers on chemical substance searching in Online Review continues this tradition. If the first installment of this series is an indication of what is to come, chemistry librarians and online searchers can look forward to a lot of valuable (and readable) literature on this most important topic. The useful column by Buntrock has, I am sure, already made valuable contributions to more efficient and effective online searching in chemistry.

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

In recent years, many U.S. direct marketers have expanded their efforts into Asia. A few studies of consumers’ attitudes towards direct marketing were conducted outside of the United States in order to ascertain their attitudes towards direct marketing, privacy, environmental concerns, and trust issues. International direct marketers must take care to respect these issues before entering new countries, such as Taiwan and other emerging markets. The following article reports the results of a survey done in both the U.S. and Taiwan.

This is an exploratory study to investigate the readability of integrated reports. The aim of this paper is to assess whether integrated reports are accessible to their readership and add value to stakeholders.

Readability analyses are performed on the integrated reports of all companies listed on the Johannesburg Stock Exchange for 2015 and 2016. Readability results are compared by means of a correlation analysis to the results of the Ernst & Young Excellence in Integrated Reporting Awards for 2015.

The results show that the complex nature of the language used in integrated reports of listed companies impairs readability and, as an implication, affects the value stakeholders can derive from the information. The results from the correlation with the Ernst & Young Excellence in Integrated Reporting Awards indicate that an integrated report is considered of higher quality if it is written using complex language.

The main limitation of the study lies in its exclusively South African setting, which is the only country where integrated reports are recommended as part of stock exchange listings requirements. Another limitation is the fact that integrated reports are mainly aimed at informed users and is thus compiled with the informed reader in mind, which impacts on general readability.

The results present new findings regarding integrated reporting practice, which is of interest to firms, investors, regulators, amongst others. The findings show how the value-added by integrated reports could be improved.

This study is the first to investigate the readability of integrated reports in a South African context. The results indicate that integrated reports are difficult to read and are only useful to a portion of the total intended population.

LIBRARIANS in Britain stand at the threshold of great possibilities. Having passed through the ages of the ecclesiastical library, the rich collector's private library, the academic institutional library, and the rate‐supported public library—all general libraries —they have reached the age of the special library. The next will be that of the co‐ordinated, co‐operative library service.