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This study seeks to examine the presence of voluntary intellectual capital disclosure (ICD) in Australian company reports and the influence of company characteristics (industry type, ownership concentration, listing age, leverage and auditor type) on ICD.

This is an empirical quantitative study that statistically tests a theoretically motivated explanatory model of ICD. ICD data were gathered from the annual reports of 70 Australian publicly listed firms using content analysis (CA).

Presence of ICD was low, with external capital being the most frequently disclosed category. Correlation and regression analysis demonstrated that companies that operate in high technology‐based or knowledge‐intensive industries, and companies with large Big Four auditing firms show more extensive ICD than those in other industries and without Big Four auditors. A company's ownership concentration, leverage level and listing age did not influence the occurrence of ICD.

Data collection is limited to one year (2006) and only from annual reports.

This is the first Australian study to test the explanatory relationship between a large number of firm‐specific characteristics and ICD for a diverse group of industries. Rigorous manual CA is applied.

Burnham The Burnham Technical Committee has registered provisional agreement on a formula for the grading of heads of departments and principals. This is dependent upon an agreement, yet to be announced, on the grading of courses. These plans to rationalize a chaotic situation are generally welcomed. Colleges and departments have vastly increased in size since the salary scales were given their present form in 1951, but the differentials for major responsibility have not kept pace with this growth and there is wide variation of practice between authorities, between colleges and even between departments of the same college. An important incentive to effort on the part of teachers is the prospect of promotion related to increased responsibility. For the good health of the system it is desirable that such incentives should follow a coherent and predictable pattern. The assumptions in the committee's formulae are that level of responsibility is measured by volume of work and that volume of work is measured by weighted student hours. This raises three questions: What is a student hour? Are student hours, as weighted by the committee, a fair measure of level of responsibility? Is the grading of posts on this basis likely to establish the right incentives for growth?

In Great Britain, at the moment, the freezing of fruits and vegetables is on a small scale, being confined to one or two firms which are freezing vegetables, mainly peas, for hotels and restaurants. A certain amount of fruit is frozen by individual firms for their own use in catering or for further processing. As there are now, however, signs that a trade in frozen fruits and vegetables will be developed in this country, an account of this industry as it has developed in America and of the experimental work that has been carried out on the freezing of English fruits and vegetables seems opportune. In the large American cities practically every kind of fruit and vegetable can be obtained fresh at all times of the year. Nevertheless, the trade in frozen fruits and vegetables is established and expanding. Already 160,000,000 lb. are consumed annually. The fruits which find most favour and freeze best are peaches, raspberries, and strawberries. Raspberries freeze well in the dry form, but peaches and strawberries are best frozen in syrup; the strawberries may be whole or sliced. Among the vegetables, peas, spinach, lima beans, broccoli, cauliflower, asparagus, string beans, and a mixed pack of peas and carrots are frozen in large quantities.

The purpose of this paper is to introduce the idea of the “knowledge front” alongside ideas of “home” and “war” front as a way of understanding the expertise of university-educated women in an examination of the First World War and its aftermath. The paper explores the professional lives of two women, the medical researcher, Elsie Dalyell, and the teacher, feminist and unionist, Lucy Woodcock. The paper examines their professional lives and acquisition and use of university expertise both on the war and home fronts, and shows how women’s intellectual and scientific activity established during the war continued long after as a way to repair what many believed to be a society damaged by war. It argues that the idea of “knowledge front” reveals a continuity of intellectual and scientific activity from war to peace, and offers “space” to examine the professional lives of university-educated women in this period.

The paper is structured as an analytical narrative interweaving the professional lives of two women, medical researcher Elsie Dalyell and teacher/unionist Lucy Woodcock to illuminate the contributions of university-educated women’s expertise from 1914 to the outbreak of the Second World War.

The emergence of university-educated women in the First World War and the interwar years participated in the civic structure of Australian society in innovative and important ways that challenged the “soldier citizen” ethos of this era. The paper offers a way to examine university-educated women’s professional lives as they unfolded during the course of war and peace that focuses on what they did with their expertise. Thus, the “knowledge front” provides more ways to examine these lives than the more narrowly articulated ideas of “home” and “war” front.

The idea of the “knowledge front” applied to women in this paper also has implications for how to analyse the meaning of the First World War-focused university expertise more generally both during war and peace.

The usual view of women’s participation in war is as nurses in field hospitals. This paper broadens the notion of war to see war as having many interconnected fronts including the battle front and home front (Beaumont, 2013). By doing so, not only can we see a much larger involvement of women in the war, but we also see the involvement of university-educated women.

The paper shows that while the guns may have ceased on 11 November 1918, women’s lives continued as they grappled with their war experience and aimed to reassert their professional lives in Australian society in the 1920s and 1930s.

The paper contains original biographical research of the lives of two women. It also conceptualises the idea of “knowledge front” in terms of war/home front to examine how the expertise of university-educated career women contributed to the social fabric of a nation recovering from war.

The purpose of this paper is to develop a framework for benchmarking the service quality of amusement parks.

A hybrid approach, which is a combination of AHP (analytic hierarchy process) and TOPSIS (Technique for Order Preference by Similarity to Ideal Solution), is applied for service quality benchmarking.

Amusement parks are centers of attraction at various tourist destinations across the world. Their service quality is constituted by the attainment of certain quality attributes that varies with different parks. For sustaining in the industry, the managers of the parks need to have a good overview of the practices followed by them and their competitors that necessitate benchmarking of the service quality.

The developed framework using the hybrid methodology of AHP and TOPSIS can be applied for comparing different amusement parks based on quality attributes, which will help the organizers in improving their service quality.

The paper identifies various service quality attributes of amusement parks and an evaluation scheme for those attributes had been developed. Based on these, a framework had been developed for benchmarking of service quality of different amusement parks.

President, Charles S. Goldman, M.P.; Chairman, Charles Bathurst, M.P.; Vice‐Presidents: Christopher Addison, M.D., M.P., Waldorf Astor, M.P., Charles Bathurst, M.P., Hilaire Belloc, Ralph D. Blumenfeld, Lord Blyth, J.P., Colonel Charles E. Cassal, V.D., F.I.C., the Bishop of Chichester, Sir Arthur H. Church, K.C.V.O., M.A., D.Sc., F.R.S., Sir Wm. Earnshaw Cooper, C.I.E., E. Crawshay‐Williams, M.P., Sir Anderson Critchett, Bart., C.V.O., F.R.C.S.E., William Ewart, M.D., F.R.C.P., Lieut.‐Colonel Sir Joseph Fayrer, Bart., M.A., M.D., Sir Alfred D. Fripp, K.C.V.O., C.B., M.B., M.S., Sir Harold Harmsworth, Bart., Arnold F. Hills, Sir Victor Horsley, M.D., F.R.C.S., F.R.S., O. Gutekunst, Sir H. Seymour King, K.C.I.E., M.A., the Duke of Manchester, P.C., Professor Sir Wm. Osler, Bart., M.D., F.R.S., Sir Gilbert Parker, D.C.L., M.P., Sir Wm. Ramsay, K.C.B., LL.D., M.D., F.R.S., Harrington Sainsbury, M.D., F.R.C.P., W. G. Savage, M.D., B.Sc., R. H. Scanes Spicer, M.D., M.R.C.S., the Hon. Lionel Walrond, M.P., Hugh Walsham, M.D., F.R.C.P., Harvey W. Wiley, M.D., Evelyn Wrench.

For the past twenty‐five years or so, the writings of George Orwell — especially his final novel 1984 — have been a popular topic for student research. From junior high through graduate school, interest in Orwell has been consistent. Book reports, term papers, and even seminars on Orwell are common‐place in the national curriculum. Now, as the year 1984 arrives, librarians at all levels — public, school, academic — must brace themselves for a year‐long onslaught of requests for biographical and critical material on Orwell.

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.

This paper begins with a comprehensive review of the management literature on culture, and demonstrates close parallels with research and writings on organisational climate and values. The paper then reports the findings from an empirical investigation into the relationship between the organisational culture, climate, and managerial values of a large Australian public sector agency. The relative strengths of four dimensions of culture in this organisation were measured using Hofstede’s instrument. Added to this were items from a questionnaire developed by Ryder and Southey, derived from the Jones and James instrument measuring psychological climate and providing scores across six specific dimensions of organisational climate. Measures of managerial values, drawn from a questionnaire by Flowers and Hughes, were also incorporated. Results show that levels of culture within this particular organisation are at variance with those reported by Hofstede from his Australian data. Findings indicate a strong link between specific organisational climate items and a number of managerial values dimensions. Additional relationships between particular dimensions of culture, climate and managerial values are also reported. From this, a hypothesised, predictive model of linkages between the constructs is presented.