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The purpose of this paper is to explore experiences of survivors of the mental health system regularly attending a mental health resource centre predominantly but not exclusively focussed on needs of the BAME community.

In total, 25 participants took part in a qualitative research study regarding their experiences of mental health and racism, alternative mental health support and struggles in the local black community.

Issues of race, place and space were central to the experiences of BAME mental health survivors. Participants emphasised the importance of place-based support in their everyday life, with the service provided engendering a sense of belonging conducive to coping with various struggles. Race and racism were also central to these daily struggles and the place of Liverpool 8 was at the core of notions of identity and belonging. The space within the centre provided a sanctuary from the combined discriminations and exclusions attendant on being BAME survivors of the mental health system.

Attention to matters of place and space appears crucial to the articulation of appropriate support.

Place is salient to understanding the intersecting identities/experience of racism and mental health discrimination, constituting the basis for a concept of placism; associated with exclusions from feeling safe and included in everyday public places (including within the black community) with the exception of the welcoming and unconditionally accepting space of the centre.

This paper is the first to inquire into place-based experiences of alternative black mental health support. Placism is a novel construct that merits further inquiry and theoretical development.

In social work education there is often felt to be a disjunction between what students learn in college and what they need to know in practice ‐ the gap between the ‘hard high ground’ of academia and the ‘swampy lowlands’ of practice (Schön, 2003). This paper will demonstrate how an approach borrowed from theatre in education was successfully used to fill this gap and enhance teaching and learning across years two and three of a BA social work course. The paper explores the use of role play techniques utilising a ‘teacher in role’ and ‘mantle of the expert’ (Heathcote & Bolton, 1996) approach to enable students to synthesise theory, practice and skills in a classroom setting.

Sullivan suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of “structure” and “judgement”, with a division provided by the degree to which auditor judgement is replaced by structured quantitative algorithms. Cushing and Loebbecke attempt to operationalise this division by examining the guidance provided to practising auditors by their firms. Kinne extends this study by classifying accounting firms as “structured”, “intermediate” or “unstructured” in terms of their audit methodologies. Provides a test of Kinney’s classification by examining the tolerance of accounting firms to accounting policy choices which have an income effect in their clients’ financial statements. Argues that those firms with a structured audit approach will manage audit risk through a greater reliance on mechanistic procedures, resulting in a greater tolerance of income manipulation. The results are confirmatory for the period under study, but evidence is provided to suggest that audit firms have subsequently become less diversified in their approach.

Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al., 1997), of differences in the acceptability of income increasing accounting policy changes which appear to be associated with auditors and auditor groupings. This paper re‐examines Smith (1992) to determine the existence of an auditor effect for UK accounting manipulations.

The National Central Library and later the National Lending Library for Science and Technology had always, as part of their services, provided libraries with locations or passed requests to possible sources when the items required were not in the stocks of these two institutions. These practices continued when the two libraries were amalgamated to form the Lending Division of the British Library in 1973; but it was known that several major libraries were not represented in the union catalogues and played little or no part in interlending, yet had resources which could supply many items that could not be obtained from other sources identified through union catalogues or by speculation. It was also known that several small, privately funded libraries with unique stocks, which had for many years co‐operated in the interlending system, were finding it increasingly difficult to justify a virtually free service to libraries at large whilst charging their own members for loans.

Accounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France. The objective of this paper is to provide a comprehensive review of the literature and propose a conceptual framework for accounts manipulation. This framework is based on the possibility of wealth transfer between the different stake‐holders, and in practice, the target of the manipulation appears generally to be the earnings per share and the debt/equity ratio. The paper also describes the different actors involved and their potential gains and losses. We review the literature on the various techniques of accounts manipulation: earnings management, income smoothing, big bath accounting, creative accounting, and window‐dressing. The various definitions of all these, the main motivations behind their application and the research methodologies used are all examined. This study reveals that all the above techniques have common elements, but there are also important differences between them.

In this study, the relative accuracy of four well known methods for forecasting are compared The methods are applied to the time series of earnings per share for a random sample of United States corporations over a lengthy period of time. All the time series exhibit both period‐to‐period movements and seasonal fluctuation. The four models are, (1) Holt‐Winters multiplicative exponential smoothing model, (2) univariate Box‐Jenkins model, (3) linear autoregression of data seasonally adjusted by the Census II–XII method, and (4) linear autoregression of the data seasonally adjusted by the X11‐ARIMA method. The study of financial data of this type is important because (1) these data exhibit time series properties of trend, seasonality, and cycle, (2) earnings per share forecasts are important for purposes of financial planning and investment; and (3) previous studies of this nature were not as exhaustive in terms of the statistical analysis of the results

Total quality management has seen a tremendous rise of popularity in the 1980s and 1990s. Aims to question the effectiveness, utility and use of TQM among many people – practitioners, as well as academics.

Discusses the lack of common interpretations of TQM based on literature study. The answer to the question whether TQM is a marvel or malpractice depends on several factors, for instance, in what kinds of organizations TQM is applied, what interpretation of TQM is made, and what input the theorists and practitioners have, i.e. their earlier environment, culture and values. Often respondents and opponents use the same word but mean different things.

TQM should not be rejected as a whole if one or even, many applications fail. TQM should, however, be applied with considerable consideration of the specifics of the target organization, the purpose of the organization, and the purpose of applying TQM.

The paper emphasizes the lack of common interpretations of TQM.

The Depository Library Program was established to provide government information to the general public. The libraries that are appointed to this program assume complete fiscal responsibility for providing this service. Recent policy decisions within the federal government evidence a trend toward a continuing decline in the availability of nonelectric government information. Depository libraries need to increase their budgets to maintain bibliographic, physical, and intellectual access to this information as costs rise.