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Israel ratified the United Nations Convention on the Rights of Persons with Disabilities and has subsequently worked towards putting disability-empowering policies and facilities in place. This study explores the experiences of Palestinian Arab citizens of Israel with disabilities in everyday life including education, employment and accessing disability facilities and services.

This study explores the challenges and experiences of Palestinian Arab citizens of Israel through in-depth, semi-structured interviews with a disparate group of Arab men and women with various forms of disabilities.

This research indicates that Arabs with disabilities are either unable to access them or do so with great difficulty relative to their Jewish counterparts. The findings suggest that this is due to one of two reasons: first is institutional discrimination by Jewish and Arab staff, and second is structural discrimination as facilities and services are specifically designed for the Jewish majority and their areas of residence as opposed to Arab residential areas.

Guided by intersectional theory, this article explores how the multiple identities of Arabs with disabilities living in Israel are co-constituted and ordered by different social and political structures which inform their daily lived experiences. This research illustrates that in Jewish politics and institutions, Arabs with disabilities in Israel are “otherised” by being flatly identified as Palestinians; yet, within their Arab communities, they are “otherised” by being reduced solely to their disability. This article examines how this variation in ordering and reduction can lead to specific experiences and forms of discrimination that requires multi-dimensional approaches and ways forward.

Electro‐Science Laboratories Inc., whose thick film pastes and materials for the microelectronics industry are manufactured and distributed in Europe by Agmet Ltd of Reading, have announced that Michael Alan Stein was elected President with effect from 16 September 1988. At the same time Dr Sidney J. Stein was elected Chairman of the Board of Directors.

Since 2008, the German open-ended real estate fund (GOEREF) industry has experienced a critical phase of suspensions of redemption of fund shares, announced fund terminations and, eventually, introduction of a new regulation. With assets under the management of over 80 billion, GOEREFs are the dominant indirect real estate investment vehicle in Germany. Thus, it is extremely important to study the effects of this crisis on the risk and return characteristics of the respective funds. The paper aims to discuss these issues.

Both net asset values (NAVs) and potential secondary market prices of the shares of funds with suspended redemptions are used. The resulting total return patterns are analysed on an index basis for fund groups that best represent the most important investor groups for GOEREFs.

Groups that comprised a higher number of funds with suspended redemptions were considerably worse off and less attractive in an asset allocation context than the others given the often much lower secondary market prices. However, changes in return and risk must also be considered in terms of NAVs. The fund group comprising co-operative savings banks' funds was virtually unaffected by the liquidity crisis and continued to deliver stable and non-volatile returns, while the other fund groups exhibited a clear shift in their respective return profiles.

This study analyses fund groups that reflect the most important investor groups by using both types of important prices in a comprehensive industry sample. It, thus, provides valuable insights into the changing profiles of the funds and groups and their favourability from an asset allocation perspective.

I was an invited speaker to the ISHM‐Benelux meeting. As I arrived early, I also sat in on the committee meeting as an observer. Jos B. Peeters was the outgoing president and the incoming committee was widened to about 15 members compared with the previous 6. Following the unanimous election of all those nominated, the committee reconvened and elected Mr Kwikkers as the new president of ISHM‐Benelux. He is a professor at the Technische Hogeschole in Delft.

Harrisons and Crosfield have made a number of important management changes upon the creation of the Harcros Chemical Group.

Eighty‐five participants attended the 4th ISHM Display meeting at the Jaarbeurs Congress Centre in Utrecht on 16 October, 1986. The programme of the day started with the annual general membership meeting of the Benelux Chapter. The chairman, Mr T. Kwikkers, gave a short review of the state of affairs of ISHM‐Benelux and of the activities of the last year. He mentioned the temporary enlargement of the executive committee to give a new generation a chance to gain experience in the ISHM organisation and to take up some new activities. In order to raise publicity for ISHM and Hybrid Circuits a new brochure has been designed and a set of material for demonstration purposes was collected. With the material every member of the chapter can easily set up a presentation for schools or customers. This year ISHM‐Benelux has grown from 85 to 100 members and enjoys a healthy financial situation. Next year again emphasis will be put on public relations. Professor R. Govaerts signified that he was no longer available for a position in the executive committee. As Prof. Govaerts has been very active and stimulating for the ISHM‐Benelux Chapter from its foundation in 1976 up to now, the general membership meeting decided to appoint him as (the first) honorary member of this chapter. Except for Professor Govaerts, the sitting executive committee, consisting of 15 members, was re‐elected for another year. After the European conferences in Bournemouth and Hamburg the ISHM‐Benelux chapter is asked to organise the 1991 Conference. The executive committee is already looking out for candidates for a function in the organising committee, which must be formed in the coming year.

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.