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Assesses current views on the validity of benchmarking. Outlines the creation of the European Foundation for Quality Management and the European Quality Award. Finds that there is a growing realization that the promotion of successful companies and the sharing of information is mutually beneficial.

This study examines the performance of first year accounting students in a recently amalgamated tertiary institution which conducts a common accounting course across three campuses. Despite the uniformity in curriculum content there are distinct campus differences including tertiary entry cut off scores, teaching styles and contact hours. A multiple regression model has been employed to examine the impact on performance of student background (including tertiary entrance score, prior accounting knowledge, sex and motivation), perceptions of teaching and campus, in a first unit of accounting. The quantitative model is supplemented by qualitative data analysis of student perceptions of the course and the teaching. The findings of this study are that background variables including prior accounting knowledge, tertiary entrance score and motivation to study accounting are significant in explaining performance. Of the variables tested on student perceptions of teaching only one, memory, was significant in explaining performance of students. Differences were identified in student performance across campuses after controlling for student background and in the perceptions of teaching. Campus differences were attributed to the differences in contact hours on the three campuses. These findings have implications for accounting educators teaching first year accounting both in a single campus setting and those endeavouring to develop a common curriculum across campuses in the recently formed Unified National System.

This study explores the factors affecting the results obtained by Southern African students in the professional qualification examinations of the Chartered Institute of Management Accountants (CIMA). Thirteen variables were identified and included in a questionnaire sent to CIMA students. It was found that three variables were significantly associated with examination success: age, tuition and study material. Younger candidates, candidates who attended part‐time tuition classes and candidates who used the textbooks published by BPP were more successful. Trends were also detected regarding gender, the number of papers written, and examination attempts: females tended to outperform males, candidates had a smaller chance of passing all the papers they sat if they took on more papers at a time, and first‐time candidates had a higher tendency to pass than repeat candidates. Opportunities for further research are discussed.

In this chapter, I discuss the development of the cannibal picking up from Jennifer Brown’s (2013) study, Cannibalism in Literature and Film. Brown (2013, p. 7) argued that the cannibal is a sign of ultimate difference who ‘reappears in various guises at times when popular culture needs to express real fears and anxieties’. I argue that the most recent version of the cannibal is gendered female and that this coincides with a postfeminist media culture. I explore how the cannibal is positioned as an ambiguous figure which questions both humanity and monstrosity. I argue that this is complicated by gendering it female as women have traditionally straddled the line between human and less-than human in popular culture. I discuss three films: 301/302 (Park, 1995), The Woman (Torino, Van Den Houten, & McKee, 2011) and Raw (De Forêts & Ducournau, 2016) and explore how they use incest, objectification and dehumanization as well as cannibalism to explore the ambiguities of postfeminist subjecthood. I will argue that by performing acts of cannibalism the female cannibals in these films reclaim their subjectivity both by objectifying others and by identifying with their victims. The cannibalism also presents the opportunity for female-oriented families through shared consumption which ironically embraces patriarchal ideals of feminine feeding roles and challenges the patriarchal basis of the family.

Quality management practices have recently flourished across the globe. In this research we review and integrate the literature by identifying and organizing significant research findings, and develop a conceptual model of the relationships between international environmental conditions (e.g. socio‐cultural, political‐legal, economic, and educational factors) and dimensions of quality management (e.g. strategic quality planning, customer focus and satisfaction, human resource development and management, information and analysis, management of process quality, and quality and operational results). The model developed here helps us move beyond examining the differences in quality practices across countries to an understanding of why such differences occur, and helps practitioners gain a better perspective on how quality management techniques can be adopted in different regions around the world.

This paper aims to examine the bioactive compounds and texture properties of cereal bars formulated with banana peel flour during storage.

Seven cereal bars were produced and stored during 11 months, under vacuum and protected from the light. The total phenolic compounds, the activity antioxidant by ABTS [2,2′-Azino-bis(3-ethylbenzothiazoline-6-sulfonic acid)] method, the DPPH (2,2-diphenyl-1-picryl-hydrazyl-hydrate) method expressed as EC50 (concentration required to reduce the original amount of free radicals by 50 per cent) and texture properties were evaluated over the storage period.

In general, total phenolic compounds decreased during storage (from 4.19 to 1.11 mg GAE. g-1f.w.). Although the total antioxidant activity (ABTS method) increased during the fifth month, it reduced during storage (from 3.41 to 0.30 µmol TE.g-1f.w.); and the EC50 was not modified in many formulations, though it decreased in other formulations during storage period (from 3913 to 19221 g fruit.g-1 DPPH). The force of rupture began to increase in the fourth month (reaching 62.4 N), and hardness began to increase in the ninth month (reaching 444 N). The formulation and time factors influenced the total phenolic compounds, total antioxidant activity (ABTS method), force of rupture and hardness, while EC50 was only influenced by the formulation (p-value = 0.001). A principal component analysis showed that time had little effect on the most important characteristics considered in description of the cereal bars.

Cereal bars can be consumed up to the third month of storage, considering the texture of the products. Moreover, the presence of bioactive compounds in cereal bars depends on the addition of banana peel flour, which it contributes to the insertion of total phenolic compounds and total antioxidant activity in cereal bars, aggregating functional properties in these products.

To apply path dependence theory and analysis to the regulatory framework for private-rented housing in Britain, especially affecting houses in multiple occupation (HMOs) and addressing the increased involvement of the planning system through planning use classes, permitted development rights and Article 4 directions.

This paper identifies critical junctures in primary and secondary legislation for housing and planning and analyses individual local authority responses in planning policy documents and tribunal decisions.

The rise of the HMO reflects wider changes in society leading to new forms of household and inter-generational inequalities. Local authority discretion and locked-in responses have resulted in different regulatory regimes for housing and planning, recently favouring existing communities of owner-occupiers against HMO residents, seen as transient populations not committed to the neighbourhood.

Potential for further research on demographics and household formation, and on reviewing planning and appeal decisions involving HMOs.

The research is apparently the first specifically addressing planning regulation of the HMO from a path dependence perspective, in the context of planning protection of the single-family dwelling house and marginalization of other forms of housing.

The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul.

Data were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis.

Concerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, JS and AC mediate the relationship between EL and TI. Finally, a similarity is found when comparing Generation X and Generation Y in terms of overall JS, AC and TI.

The study is limited solely to companies functioning in Istanbul and incorporates a low number of respondents. Therefore, the results cannot be considered to be accurate for the whole country. The study might guide both private and public organizations in which owners/managers develop strategic plans.

The study fills the gap in research on organizational behavior where little has existed until now that probes the EL–JS–AC–TI links in Turkey. A few studies measure the TIs of accountants. Furthermore, EL and AC are rarely evaluated in the field of accounting in Turkey.

The purpose of this paper is to consider whether the affective components of brand association influence the key stakeholders of business‐to‐business (B2B) brands. The aim is to demonstrate the importance of branding to organisations involved only in B2B markets by testing three hypotheses: that the customer's affective brand associations predict satisfaction with the company; that customer and employee affective brand associations correlate, and; that the better the training employees believe they receive, the stronger their affective brand associations and the higher their satisfaction with the organisation.

The paper uses a survey of the customers (280) and employees (367) of two construction companies involved only in B2B markets using a multidimensional measure of corporate brand personality. Structural equation modelling and regression are used to test the hypotheses.

Customer satisfaction is predicted by corporate brand personality. The customer view correlates significantly with the employee view. The quality of training in turn helps predict the employee view and their satisfaction.

Building affective associations with a pure B2B brand is an effective way to increase customer satisfaction. This in turn appears to depend on the employee view which depends, inter alia, on their view of the quality of training they receive. Further work is required to identify other factors that may influence the employee view of a B2B brand and how the employee view influences the customer view.

Few studies in B2B marketing are of companies involved only in B2B markets, despite the large number of firms and the volume of business that is conducted in this sector. The study demonstrates both the influence of a strong brand image in B2B marketing but also how customers might acquire such an image.