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The value of downloading for database users is identified. These values are for temporary storage of data to repackage information and long term storage in newly created internal databases. The impact of these activities on the database producers and online vendors is discussed. Two factors which affect the volume of downloading are the availability of the technology and the legal implications of downloading. Several pricing policy solutions are mentioned.

This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We alsolook into the future in an effort to make recommendations to localgovernments regarding their revenue structure. Important trends that wedocument include a long-term decline in the property tax and an increase inboth state aid and user charges. Recent economic changes present seriouschallenges for local governments due to volatility of sales taxes, decreasesin property values, and threats to state aid. As local governments shape theirrevenue structure, they will need to respond to external economic,technological and demographic changes. Only user charges offer hopefulprospects as a productive revenue source.

We investigate whether council audit committees relate to municipal fiscal policies. We find that municipalities with audit committees are associated with greater levels of own-source revenue, in that they finance municipal operations with locally raised revenues driven by charges and fees compared to municipalities without audit committees. Furthermore, municipalities with audit committees are associated with less new debt than those without audit committees, indicating more conservative use of external financing. Overall, our results are consistent with municipal audit committees, in addition to monitoring the financial reporting function, playing an advisory role in fiscal decisions, especially when the cost of local government to citizens is high.

A Crown Court hearing of a charge of applying a false A description under S.2, Trade Descriptions Act, 1968, is given in some detail under Legal Proceedings in this issue of BFJ. It concerns using the word “ham”, ie., the natural leg of a single pig, to various pieces from several pigs, deboned, defatted, “tumbled, massaged and cooked” in a mould shaped to a leg of ham, from which the average purchaser would find it impossible to distinguish. As the defence rightly claimed, this process has been used for at least a couple of decades, and the product forms a sizeable section of the bacon trade. Evidence by prosecution witnesses, experienced shop managers, believed the product to be the genuine “ham”. There is nothing detrimental about the meat, save that it tends to contain an excess of added water, but this applies to many meat products today; or that the manufacturers are setting out to cheat the consumer. What offends is the description given to the product. Manufacture was described in detail—a county trading standards officer inspected the process at the defendant company's Wiltshire factory, witness to the extent of their co‐operation—and was questioned at great length by defending counsel. Specimens of the product were exhibited and the jury were treated to a tasting test—presumably designed to refute prosecution's claim that the meat was of “poor value”. The trial judge said the jury had no doubt been enlightened as to the methods of manufacturing ham. The marketing of the product was also a subject of examination.

This study aims to explore the experiences of non-offending partners (NOPs) of men who perpetrated contact and non-contact sexual offences.

In-depth semi-structured interviews were carried out with eight women and analysed using interpretative phenomenological analysis.

Findings yielded two superordinate themes, eight subordinate themes and an overarching theme. The first superordinate theme “Paying for their Husband’s Transgressions” captured many ways in which the women’s lives were impacted by their husbands offending. The second superordinate theme “Navigating the Darkness” encompassed the women’s experiences of trying to adapt to their new lives. The overarching theme “A Contaminated Life” pertained to the shared experiences of the women who all described encountering instant and profound consequences. This research highlighted the need for immediate signposting to support services for NOPs. The value of a humanistic counselling approach paired with forensic expertise was also identified. Future research with cross-cultural samples and same sex-couples would enrich the current understanding of this experience.

This research highlighted the need for immediate signposting to support services for NOPs. The value of a humanistic counselling approach paired with forensic expertise was also identified.

Qualitative research on the experiences of NOPs of men who perpetrated sexual offences is sparse. Furthermore, existing research focuses on the experiences of women who’s own children were abused, with the partners of men who have perpetrated extra-familial or non-contact offenses remaining largely neglected.

Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the Afro‐American experience and to show the joys, sorrows, needs, and ideals of the Afro‐American woman as she struggles from day to day.

Despite the popularity of the Computational Thinking (CT) paradigm and the call for broad social diffusion of CS fundamentals, the authors argue that the concept is inherently limited and limiting and does not sufficiently convey an understanding of how to enable people to create with computational technologies. The authors suggest an alternate paradigm, procedural creativity, that calls for the development of conceptual creative spaces governed by procedurally generative principles. The authors also call for game development to be the focus of procedural creativity pedagogy.

The authors first discuss the limitations of the CT paradigm, focusing, in particular, on the issue of abstraction and representation as opposed to execution and action. The authors then define procedural creativity in more detail. Following that, they discuss the use of game development as pedagogy, with a focus on Margaret Boden’s notion of conceptual creative spaces.

CT is limited because it focuses overly on solutions to computational “problems”, because it is tied too closely with economic concerns and because it focuses on abstraction at the cost of action. Procedural creativity, on the other hand, focuses on the individual’s capacity for personal expression with the computer and on the generative capacity of code in action. Game development is in ideal platform for procedural creativity because it emphasizes the development of creative domains and conceptual spaces.

This paper offers a challenge to the CT status quo and presents a novel way forward for understanding computation as a creative practice.

The individual characteristics of students can have a strong influence on the success of the adopted innovations in terms of their transferability and sustainability. The purpose of this paper is to compare the motivations and approaches to learning on degrees with differing vocational components.

Self-Determination Theory (SDT) and approaches to learning framework were used as theoretical background. Questionnaires were used to generate data. The sample was composed by 270 students enroled on differing degrees in term of motivation (accounting and nursing).

The results reveal differences in the approaches to learning and motivation between nursing and accounting students. Nursing degree seem to attract more internally motivated students, presenting significantly higher scores in terms of deep approach and lower scores on surface approach. Significant relationships where found between motivation and approaches.

Data are obtained from students studying at a specific university in two degrees.

The result suggest that different degrees could attract students with different motivations and approaches to learning. Educators must be aware of which type of students are being attracted to their classrooms, because the inconsistencies between the students’ motives and approaches, the way the contents are presented, the pedagogy and the assessment system could result in poorer learning and failure to transfer or sustain innovations.

This paper adds to the very scarce literature linking motivation and approaches. The implications for curriculum design and delivery and specifically for assessment design are of interest for educators.

The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire.

The questionnaire used was Biggs’ R‐SPQ‐2F (Biggs et al.). This is a 20‐item questionnaire that identifies the learning styles of individual students in terms of deep and surface approaches.

Significant differences were found in the approaches to learning of the students in the countries concerned. The differences were rooted in two subcomponents: motive and strategy. Gender differences were also identified.

A major factor in the development process of future accountants is the education process that they undertake. This study identifies a methodology that is capable of comparing accounting students in different countries and potentially identifying the underlying reasons why the quality of the learning outcomes achieved may differ under differing educational systems.