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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?

Purpose – Bicycle riding provides a sustainable and affordable solution to many of the significant problems associated with motorised transport and physical inactivity. The provision of infrastructure plays an important role in encouraging people to begin and subsequently continue to ride bicycles and to do so safely.

Methodology – This chapter describes different types of on- and off-road infrastructure and reviews studies of their effects on rider numbers and safety. In addition, it looks at the roles that end-of-trip facilities and bikeshare programs can play in contributing to bicycle use and general transport sustainability.

Findings – Infrastructure characteristics can influence both perceived and objective levels of safety. It is important to identify and avoid treatments that increase perceived safety but are actually less safe. The type of infrastructure needed or desired differs between current and potential riders and according to trip purpose. Well-designed marked bicycle lanes on roads can reduce crash rates. Safety at intersections can be improved by: advanced green lights for cyclists, short cuts for right-hand turns, brightly coloured bicycle paths and advanced waiting positions for cyclists. Off-road facilities are generally safer, but intersections with roads must be carefully treated. Shared paths and footpaths are risky for older pedestrians (and older cyclists).

Implications – In many countries the provision of more infrastructure that increases the perceived safety of riding is needed to encourage cycling, particularly transport cycling and cycling by women.

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.