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Examines the rapid advances in risk measurement capabilities of financial institutions with the Basle Accord standards firmly in mind. Gives firm guidelines from the Basle Committee and recommendations and examples. States many financial institutions have developed methods for relating risk to capital, similar to the framework outlined in the recommendations. Looks at applications of economic capital and explores how these can be used to improve management decision making. Sums up that the need for financial institutions to design and implement what is required is pressing indeed.

There are numerous factors which must be considered in the valuation of shares in an unquoted company. The placing of a particular value on those shares is a matter of subjective judgment based on a careful study of the relevant details. The expert valuer is one who has a sound knowledge of the principles and skill in applying them to practice. This article outlines those principles and gives brief guidance as to their practical application.

The positive outcomes demonstrated in programme efficacy trials and the apparent ineffectiveness of programmes in community settings have prompted investigators and practitioners to examine implementation fidelity. Critically important, but often overlooked, are the implementers who deliver evidence‐based programmes. This article distinguishes fidelity at the programme level from implementer fidelity. Two components of implementer fidelity are defined. It is proposed that implementer adherence and competence are related but unique constructs that can be reliably measured for training, monitoring and outcomes research. Observational measures from a school‐based preventive intervention are used to illustrate the contributions of implementer adherence and competence. Distinguishing implementer adherence to the manual from competence in programme delivery is the next step in child mental health programme implementation research.

This paper examines post‐Enron developments in UK audit and corporate governance regulation. It considers the latest government‐initiated reviews into audit regulation, specifically those conducted by the Co‐ordinating Group on Audit and Accounting Issues and the DTI Review Team, and into corporate governance, specifically those undertaken by Derek Higgs and Sir Robert Smith. The paper notes that the reviews were undertaken in the context of developments initiated both before and after the collapse of Enron, including, respectively, the new system for the regulation of the UK accountancy profession as established by the Accountancy Foundation, and the US Sarbanes‐Oxley Act. The reviews have been welcomed by government and thus should play a large part in setting the agenda for the future regulation of UK audit and corporate governance. The proposals for auditing share a number of characteristics with the recommendations of a pre‐Enron empirical study which investigated the regulation of UK listed company audit, although significant distinctions remain. The proposals for corporate governance continue the ‘comply or explain’ approach and do not recommend passing its regulation from the Financial Reporting Council to another independent body of ‘stature’ such as the Financial Services Authority (FSA). It is concluded that key to successful implementation of recent proposals will be the need, for audit, to demonstrate that there is no cosy relationship between regulators and the auditing profession, especially the ‘Big Four’ firms, and, for corporate governance, a willingness to look outside the ‘one‐size‐fits‐all’ approach.

“Enron” has become less the name for a company than a shorthand for mammoth abuse of financial reporting and corporate governance of a variety so egregious as to be almost unbelievable. Across the world there is debate in conferences and regulatory bodies as to whether “Enron” can happen in this or that country. Few if any are so complacent as to consider that they are immune from Enronitus. While America bolts the stable door after the event, or in the high likelihood that there will be another Enron waiting in the wings, other countries are taking preventive measures. A multi‐dimensional and inter‐professional approach is required to combat Enronitus. Main headings are protecting the public interest, accounting and financial reporting, auditing, corporate governance and education. Careful integration of these factors is necessary if there is to be any discernible impact on the problem. Complex issues require complex solutions.

The purpose of this article is to present an overview of the history and development of transaction log analysis (TLA) in library and information science research. Organizing a literature review of the first twenty‐five years of TLA poses some challenges and requires some decisions. The primary organizing principle could be a strict chronology of the published research, the research questions addressed, the automated information retrieval (IR) systems that generated the data, the results gained, or even the researchers themselves. The group of active transaction log analyzers remains fairly small in number, and researchers who use transaction logs tend to use this method more than once, so tracing the development and refinement of individuals' uses of the methodology could provide insight into the progress of the method as a whole. For example, if we examine how researchers like W. David Penniman, John Tolle, Christine Borgman, Ray Larson, and Micheline Hancock‐Beaulieu have modified their own understandings and applications of the method over time, we may get an accurate sense of the development of all applications.

Is the U.S. property & casualty (P&C) insurance industry overcapitalized? Many practitioners and industry observers claim that the industry is awash in capital, and that this excess capital has driven prices to historical lows. Others claim that the industry is undercapitalized relative to a large but plausible natural disaster, such as a large Tokyo earthquake, or a Category 5 hurricane through Miami — a “super catastrophe” in industry jargon.

Police officers increasingly respond to incidents involving aging-related issues, where older adults are vulnerable and require tailored approaches. This scoping review aims to map initiatives aimed at enhancing interactions between older adults and police and evaluates outcomes. Findings inform the development of a geriatrics-focused police training curriculum to support age-friendly policing. A literature search across major databases and grey literature yielded 20 relevant publications. Three main initiatives were identified: geriatrics-oriented training programs, specialized geriatric police units and geriatrics-oriented policing guidelines. These insights highlight effective strategies for improving police responses to aging-related challenges and guide future research and policy in this domain.

The study employed a scoping review methodology guided by the Joanna Briggs Institute Manual and PRISMA-ScR checklist. A comprehensive search strategy was developed and executed across multiple databases and grey literature sources. Screening and selection of relevant studies were conducted in duplicate, with data extraction focusing on key elements such as study objectives, design, interventions and outcomes. Thematic analysis was employed to synthesize findings from included studies, highlighting three principal initiatives: geriatrics-oriented training programs, specialized geriatric police units and geriatrics-oriented policing guidelines. This approach aimed to map existing evidence, inform the development of a geriatrics-focused training curriculum and identify best practices for age-friendly policing.

The scoping review identified 28 studies meeting inclusion criteria. Findings highlighted varied approaches to enhancing police interactions with older adults, emphasizing training as pivotal. Effective strategies included specialized units, tailored training programs and guidelines integrating geriatrics principles. Key outcomes encompassed improved officer knowledge, communication skills and attitudes toward older adults, fostering enhanced service delivery and community relations. Evidence underscored the importance of ongoing education and collaborative partnerships in optimizing policing responses to aging populations, advocating for sustainable, age-friendly policing practices.

The review’s limitations stem from primarily English-language studies, potentially overlooking non-English literature. Variability in study designs and outcomes poses challenges to synthesizing findings comprehensively. Limited generalizability may result due to geographic and cultural differences in policing practices. Future research could benefit from longitudinal studies assessing long-term impacts and broader inclusion of diverse policing contexts and perspectives, enhancing applicability and depth of understanding in optimizing police interactions with older adults.

Practical implications include informing policy makers and law enforcement agencies about effective strategies to enhance interactions with older adults, emphasizing communication skills and de-escalation techniques. Training programs should integrate age-sensitive approaches to improve officers’ awareness and response to older adults’ needs and vulnerabilities. Implementing community engagement initiatives can foster trust and cooperation, contributing to safer and more supportive environments for older adults in policing interactions. These efforts can ultimately promote enhanced well-being and reduced conflicts between law enforcement and older adults.

Social implications highlight the need for broader societal awareness and education regarding the challenges faced by older adults in interactions with law enforcement. Addressing ageism and promoting respectful treatment can enhance community trust and reduce misunderstandings. Improved interactions between older adults and law enforcement can foster a more inclusive and supportive society, ensuring that older adults feel valued and protected. This can contribute to overall social cohesion and a more equitable experience for older adults in their interactions with law enforcement agencies.

The originality of this study lies in its focus on the intersection of age-related issues and law enforcement interactions, a relatively underexplored area in both gerontology and criminal justice research. By examining the perceptions and experiences of older adults and law enforcement officers, it provides valuable insights into mitigating ageism and improving interactions. The study’s findings contribute to enhancing understanding of how to promote respectful and effective communication between these groups, thereby offering practical implications for policy and training initiatives aimed at fostering better relationships and outcomes for older adults in law enforcement encounters.

Divergence in the development of East Asian and Latin American NICs is catching the attention of a growing number of political economists. This divergent development has sparked debates over THEORY between advocates of neo‐liberal and neo‐dependency approaches (Biersteker; Stallings: 370) in accounting for the regional divergence: does the East Asian success confirm modernization theory (neo‐liberalism) generally, or does each region require its own theory? (see Barrett and Whyte on Taiwan; Alschuler: chap. 4 and Lanzarotti: chap. 5 on Korea; Evans, 1987). East Asian “miracles” have led to equally bitter controversies over PRACTICE with regard to policy recommendations for third world nations: is the East Asian model exportable and is this desirable? (see Amsden; Fishlow; Broad and Cavanagh).

The procedures and rules the insurance industry writes in the polices it sells amount to a form of private legislation enforced by the state. Such authority creates a powerful lever for social change, from easing the diffusion to new technologies to slowing climate change. What maintains a sense of fairness in the way insurance firms shape society is an informal but stable network that interconnects them around the globe. A handful of specialist firms occupy key notes in maintaining this network. While these specialists aggressively compete over market share and profits, they also prioritize long-term relationships with their clients and competitors.