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This paper explores the role of accounting in a religious setting and evaluates the sacred‐secular divide developed by Laughlin and Booth who suggested that accounting is antithetical to religious values, embodying the secular as opposed to the sacred. Yet Christian thinkers such as Wesley and Neibuhr reject this position and indicate the accounting and financial issues do not necessarily conflict with religious values.

This paper explores narratives drawn from the Church of Scotland, the life and practices of Charles Wesley and the Christian doctrine of stewardship as a way of determining the verisimilitude of the “accounting as secular” claim.

These accounts and individual perceptions drawn from the Church of Scotland were more consistent with the concept of a jurisdictional conflict between accountants and clergy than a sacred‐secular divide. The life of John Wesley and the doctrine of stewardship show that accounting can be part of practices of spirituality. Sacred or secular accounting was found to be an issue of perception.

There is scope for future research into perceptions of accounting and the role(s) of accounting in sacred spaces.

This paper highlights the sacred role and aspects to accounting.

Jebron Ltd of Wednesbury are one of the first companies world‐wide to use the revolutionary Oztelloy electrodeposited stainless steel process, developed by BCI‐Permalite Ltd. The reliability and simplicity of the Oztelloy system is underlined by the fact that whilst Jebron had experience of anodising, they had not previously undertaken electroplating. Furthermore, the stainless steel deposition is being carried out on a mixed semi‐automatic line which is also used for chrome, brass and bright nickel plating.

Purpose: Different approaches have been applied to define and measure service quality as both a process and a performance-intensive presentation. The literature agreed that service quality assessments are essential in measuring performance, however they could only reach a partial consensus. Although the Servqual scale is the most widely known and used tool in measuring service quality, it has received various criticisms. This study presents the difficulties encountered in measuring service quality and an evaluation of the Servqual scale.

Methodology: The study provides a conceptual framework, examining the research on the subject in the literature and the criticisms of the Servqual scale. It is designed as a compilation/assessment to improve the perspectives of the interested parties by bringing together evaluations about the pros and cons of the most well-known service quality scale.

Findings: Measurement of service quality is a complex business. Although it has received various criticisms, the Servqual scale which enables the measurement of quality in the services sector is still the most frequently used measurement tool.

Practical Implications: The difficulty of defining the service and its quality, which arises from the characteristics of the services, does not eliminate the necessity of measuring the quality of the service. With this study, a conceptual framework has been provided on the subject, a collective evaluation has been made for the most widely used scale, and the ground has been prepared for improvement and development in the criticisms of the scale.

The article summarises a report emphasising the importance of positive policies for Europe′s youth. The report is based on a collection of papers on youth policy including: the employment department perspective; labour mobility and youth exchange schemes; youth policy in the FDR; youth issues in the USSR; homelessness; the potential of community art; the transition from school to work; young peoples′ expectations after leaving school; French initiatives.

“Men make their own history,

but they do not make it just as they please;

they do not make it under circumstances chosen by themselves

but under circumstances directly encountered,

given and transmitted from the past.”

–Karl Marx

“Men make their own history,

but they do not make it just as they please;

they do not make it under circumstances chosen by themselves

but under circumstances directly encountered,

given and transmitted from the past.”

Over one dozen books have been written about historically black colleges and universities over the last 15 years. However, not one of the volumes published addresses this cohort of institutions from a global dimension. Each of the books ignores the reality that there are institutions of higher education populated by persons of African descent scattered around the globe. Equally, the emergent literature is silent on issues of racial stratification; consequently, treating black colleges as homogenous monoliths. This quiesance ignores the important tension of racial oppression/white supremacy, social stratification, and the persistent hegemony of power in societies with black populations. In this commencing chapter, there are two primary explorations: (1) the particularities of race and identity in black colleges in the United States, and (2) the nexus between race and culture in black colleges outside of the United States. In order to properly contextualize this diorama, it is imperative to examine the meaning of diaspora, the realities of racial stratification, and the ways in which hegemony can be unsettled and usurped.

To explain a guidance update issued in February 2017 by the staff of the Division of Investment Management (Staff) at the US Securities and Exchange Commission (SEC) on how robo-advisers may meet their disclosure, suitability and compliance obligations under the Investment Advisers Act of 1940 (Advisers Act).

Examines the update’s guidance on three areas – the substance and presentation of disclosures, the provision of suitable investment advice, and the adoption and implementation of effective compliance programs – and then raises practical considerations for robo-advisers.

The update reflects the Staff’s increasing concern about the potential risks of the robo-adviser platform and provides a listing of key issues that the SEC’s Office of Compliance Inspections and Examinations (OCIE) – which recently added “electronic investment advice” as a new focus for its 2017 examinations – may zero in on when examining robo-advisory firms.

Robo-advisers should carefully review the Staff’s update to evaluate whether their firms’ operations address the guidance.

Practical advice from experienced securities regulatory lawyers.

Historically black colleges and universities (HBCUs) are among the least empirically examined institutional cohorts in American higher education. The purpose of this paper is to synthesize extant research on the historical, public, and social realities related to HBCU institutional strength and survival. Attention is given to the manifestation of race-neutral ideology in public sector in the aftermath of the election of the nation’s first African American president – Barack Obama.

A bricolage of policy case study, meta-analysis, and critical race theory.

Highlight current perceptions on the disparate impact of federal policy on institutional sustainability and the issue of representation in presidential cabinet appointments incident to HBCUs.

This paper provides a useful resource for educators, policymakers, and researchers.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

A new company has recently entered the field for the design, manufacture and marketing of instruments used by the surface coating industry. It is Rhopoint Surface Instruments, which is a Division of Rhopoint Ltd, who were formed in 1975 to supply specialist precision electronic components for the process control and instrumentation market, chairman is Peter Brown.

Interest in employee mindfulness has increased dramatically in recent years, fueled by several important conceptual articles, numerous studies documenting the benefits of mindfulness for employee outcomes, and the adoption of mindfulness-based practices in many Fortune 500 organizations. Despite this growing interest, the vast majority of research on employee mindfulness has taken an intrapersonal focus, failing to appreciate the ways in which mindfulness may enhance work-related relational processes and outcomes. The authors explore possible associations between mindfulness and relationally oriented workplace phenomena, drawing from interdisciplinary scholarship examining mindfulness in romantic relationships, child–parent relationships, patient–healthcare provider relationships, and student–teacher relationships. A framework is proposed that links mindfulness to three distinct relationally oriented processes, which are expected to have downstream effects on work-related relational outcomes. The authors then take the proposed framework and discuss possible extensions to a variety of unique workplace relationships and discuss critical next steps in advancing the relational science of mindfulness.