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Builds on the efforts of an earlier study to enhance marketers′ ability to evaluate earnings performance accurately by first presenting hands‐on illustrative examples of two approaches to adjusting the income statement for earnings shocks and estimating the earnings of core operations. Examines the impact on marketing managers of the “fallout” that may result from changes in management policies which are prompted by the perceptions of poor earnings performance. This fallout includes: challenges by upper management regarding the wisdom and effectiveness of the marketing strategy; marketers′ reduced ability to execute the marketing plan owing to cost‐cutting campaigns that result in reduced marketing expenditures (e.g. advertising and sales promotion expenditures); and higher projected rates of return (i.e. higher “hurdle rates”) required for investment proposals before they are considered acceptable. Concludes with the presentation of strategies which may be employed by marketers to respond to and negotiate with upper management when policy changes designed to cut operating and investment expenditures constrain marketers′ ability to execute marketing strategy aggressively and effectively.

Examines the Accounting Standards Committee′s proposal that all advertising costs other than direct response be incurred or expensed the first time the advertising takes place. Suggests that managers who have been deferring the write‐off of advertising costs, the proposed rule change provides incentives to reduce the level of advertising and/or postpone these expenditures.

As a result of intense competition, many companies have changed their fundamental marketing strategy from one of diversification of products and services to a well‐focussed, concentrated effort on “core” products, services and markets. Examines the reasons why it has become increasingly difficult to identify and evaluate core earnings performance. Also examines the ominous implications of this problem for strategic marketing decisions which require an accurate assessment of core earnings performance. Describes a number of situations in which the use of unchallenged or unadjusted earnings figures could result in flawed or failed marketing strategies. Finally, provides insight regarding a number of issues related to earnings and cash flow to increase marketers′ ability to evaluate core earnings performance and thus avoid the marketing problems described.

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

From 1782 to 1834, the English social legislation shifted from a safety net devised to deal with emergencies to a social security system implemented to cope with the threat of unemployment and poverty. In the attempt to explain this shift, this chapter concentrates on the changed attitudes toward poverty and power relationships in eighteenth-century British society. Especially, it looks at the role played by eighteenth-century British economic thinkers in elaborating arguments in favor of reducing the most evident asymmetries of power characterizing the period of transition from Mercantilism to the Classical era. To what extent did economic thinkers contribute to creating an environment within which a social legislation aimed at improving the living conditions of the poor as the one established in 1795 could be not only envisaged but also implemented? In doing so, this chapter deals with an aspect often undervalued and/or overlooked by historians of economic thought: namely, the relationship between economic theory and social legislation. If the latter is the institutional framework by which both individual and collective well-being can be achieved the former cannot but assume a fundamental role as a useful abstraction which sheds light on the multifaceted reality in which social policies are proposed, forged, and eventually implemented.

This issue is a selected bibliography covering the subject of leadership.

Though contemporaries, Adam Smith and Sir James Steuart are commonly portrayed as if they belonged to different eras. Whereas Smith went down in history as both founder of the science of political economy and patron saint of economic liberalism, Steuart became known as the last, outdated advocate for mercantilist policies in Britain. Smith himself was responsible for popularizing the notion of the “system of commerce” as an approach to political economy that dominated the early modern period. As a historiographical concept, the mercantile system became a misguided international trade theory grounded upon the Midas fallacy and the favorable balance of trade doctrine. Smith’s treatment of international trade in the Wealth of Nations, however, was criticized for its inconsistencies and lack of analytical clarity even by some among his own followers. Given Smith’s doubtful credentials as an international trade theorist, the chapter investigates the reasons that led him and Steuart to be placed on opposite sides of the mercantilist divide. The authors analyze the works of both authors in depth, showing that their disagreements had chiefly to do with different views on money and monetary policy. Additionally, the authors explore how early nineteenth-century writers such as Jean-Baptiste Say and J. R. McCulloch helped forge the intellectual profiles of both Steuart and Smith.

Semi‐implicit, second order temporal and spatial finite volume computations of the flow in a differentially heated rotating annulus are presented. For the regime considered, three cyclones and anticyclones separated by a relatively fast moving jet of fluid or “jet stream” are predicted. Two second order methods are compared with, first order spatial predictions, and experimental measurements. Velocity vector plots are used to illustrate the predicted flow structure. Computations made using second order central differences are shown to agree best with experimental measurements, and to be stable for integrations over long time periods (>1000s). No periodic smoothing is required to prevent divergence.

Creating inclusive schools for students with disabilities is a major leadership responsibility for principals throughout the world. Each national, regional and local context is different, but every principal can help create and support inclusive schools. The purpose of this article is to describe the evolving context of inclusive education and school leadership in the United States aligning what is known to an established leadership framework (Hitt and Tucker, 2016), as there are similarities between the Hitt and Tucker domains and the work of leaders in inclusive schools. The authors emphasize that inclusive leadership is consistent with existing conceptualizations of principals' work. The authors consider specific policies and organizational conditions that support inclusive schools and highlight successes and continuing challenges for principals that can be applied throughout the world.

This paper utilizes an exploratory approach to review the US policy-related and empirical literature on school leadership for effective inclusive schools. The authors draw across time from research syntheses in school and inclusive leadership from leading journals in educational leadership, special education and edited volumes focused on school leadership. The authors analyze common themes centered on leadership practice, organizational and social conditions and challenges.

The research review identified effective leadership practices that support inclusive education in the United States and provides a critical discussion of how these findings relate to international research and practice.

The paper considers the relevance of national policy contexts coupled with a review of school leadership for inclusive schools that is insightful for policymakers and practitioners seeking to create more inclusive schools throughout the world.

The paper offers a situated review of leadership for inclusive schools in the United States. As such, this review lays the foundation for a comparative and international conversation on school leadership for inclusion.