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Publicly traded firms issue annual reports with significant portions that contain non‐numerical information (i.e., written expressions). AU Section 550 of the professional standards (AICPA 2003) refers to this type of non‐numerical information that accompanies the financial statements as “other information.” AU Section 550.04 clearly indicates that the auditor should read this other information and consider whether such information is materially inconsistent with information, appearing in the financial statements or the manner of its presentation. This paper determines how the users of the letter to shareholders that appears in the annual report numerically interpret the qualitative expressions of magnitude used by top management (e.g., how users would numerically interpret the phrase “a significant increase in earnings”). The numerical interpretations of these qualitative expressions are then used to guide auditors in making the determination of when the use of a qualitative expression may be materially inconsistent with the information that appears in the accompanying financial statements.

Consecration is the process by which producers in creative fields become canonized as “greats.” However, is this the end of the story? Research on consecration focuses on the drivers of consecration but pays little attention to the post-consecration period. Furthermore, the research ignores the dynamics of consecration. To address these gaps, we examine the changing fortunes of a consecrated artist – the musician Phil Collins. We identify the ways in which three actors (fans, critics, and peers) assemble for consecration, disassemble for deconsecration, and reassemble for reconsecration. Examining the changing public image and commercial fortunes of Collins as a solo artist between 1980 and 2020, we identify an N-shaped process of rise-fall-rise that we call the Phil Collins Effect. This effect offers a new way of thinking about how cultural producers gain, lose and regain status in their fields.

The purpose of this paper is to draw on concepts of “female masculinity” to interrogate how hegemonic gendering discourses, forms and performances are inscribed in neoliberal narratives of competency in higher education in the Western Hemisphere.

Drawing on individual examples, the authors consider how these narratives are omnipresent in the sector, and systematically act to exclude those who do not conform. In doing so, the authors draw extensively on bodies of literature exploring gender/identity, and neo-liberalism. In particular, the paper draws on the work of Halberstam (1998, 2011), and of Drake (2015).

There are comparatively few women in senior positions in Higher Education and the authors argue that as gendering institutions they reproduce hegemonic gendering discourses. The authors find that hegemonic gendering discourses are instrumental in maintaining and privileging specific forms and perceptions of masculinity and femininity as inscribed within and reproduced by perceptions of professional competency.

This paper examines neo-liberal practices from a more nuanced perspective than some traditional polarised critiques which regard gender as a binary. In doing so, it contributes to debates on masculinity, but more importantly, opens discussions about the implications of gendering discourses for the role of the few women in senior positions in higher education institutions globally.

When William Faulkner sent off his manuscript of Sanctuary in 1929 to the publisher Cape and Smith, Harrison Smith responded, “Good God, I can't publish this. We'd both be in jail.” From its very inception, Sanctuary, Faulkner's shocking novel of a young co‐ed initiated through rape and murder into the criminal world of hoodlums, was controversial. When Smith sent Faulkner the galleys, the author decided to revise the manuscript. This revised version of Sanctuary, published in 1931, went on to become his most scandalous and, not coincidentally, his best selling work. While The Sound and the Fury and Light in August languished and went out of print, the horrific tale of Temple Drake and the gangster/thug, Popeye, generated sustained sales as well as a flurry of popular interest in the young writer from Mississippi.

Recent growth of concern relating to ‘elder abuse’ concurrent with recognition of the importance of user involvement has suggested a link between these two developments. Here, however, Phil Slater argues that generalised principles cannot generate blueprints for implementation. A concrete illustration of the general arguments is offered.

The purpose of this research is to analyse the problems for occupational health and safety (OHS) regulators posed by agency work/leased labour (also known as labour hire in Australasia), using Australian evidence.

The analysis is based on an examination of prosecutions involving labour hire firms along with other documentary records (union, industry and government reports and guidance material). The study also draws on interviews with approximately 200 regulatory officials, employers and union representatives since 2001 and workplace visits with 40 OHS inspectors in 2004‐2005.

The triangular relationship entailed in labour leasing, in combination with the temporary nature of most placements, poses serious problems for government agencies in terms of enforcing OHS standards notwithstanding a growing number of successful prosecutions for breaches of legislative duties by host and labour leasing firms.

Research to investigate these issues in other countries and compare findings with those for Australia is required, along with assessing the effectiveness of new enforcement initiatives.

The paper assesses existing regulatory responses and highlights the need for new regulatory strategies to combat the problems posed by labour.

The OHS problems posed by agency work have received comparatively little attention. The paper provides insights into the specific problems posed for OHS regulators and how inspectorates are trying to address them.

“Corporate planning” is the term which, perhaps more than any other, epitomises the adoption of business management techniques by the public sector. In Britain, with massive local government reorganisation in 1974, many librarians were forced to come to terms with such techniques whether they liked it or not. Of course, in its purest sense corporate planning applies to the combined operation of an entire organisation be it local authority, university, government department or industrial firm. However, in this paper I do not intend discussing “the grand design” whereby the library is merely a component part of a greater body. Rather, it is my intention to view the library as the corporate body. It is a perfectly possible and very useful exercise to apply the principles of corporate planning, and the management techniques involved, to the running of a library or group of libraries. Indeed, many librarians have already done this either independently or as their part in the corporate plan of their parent organisation.

The diversity of ideas and information is central to the meaning of libraries—we enshrine it, and too frequently that is the word—in our Library Bill of Rights and other documents. This diversity of ideas is more than a passive concept, not just one of defending materials already in our collections, though that is a basic and important role for librarians and one that we are reminded of by Drake, Fairhope, and Kannawha counties. But to support this intellectual freedom we all need to actively promote the widest possible range of opinions, of concepts, of expression. And to do this we need more than the output of Gulf & Western, the Columbia Broadcasting System, Mattel, or Times Mirror. If these names seem unfamiliar in library work to some of you, perhaps you know them through their subsidiaries, Golden Books, Pantheon, and Simon & Schuster.

This study aims to investigate the everyday life information seeking behavior of transgender people in Pakistan.

A quantitative study, based on a survey design, was conducted to explore the everyday information needs of transgender people along with the types and frequency of using information sources. This study further explored the barriers to seeking everyday life information. Data were collected from 378 transgender people from Pakistan.

Music related information was the most important daily life information need and television appeared as one of the primary information sources frequently consulted by the transgender people. The respondents revealed a variety of challenges in accessing information including lack of education, lack of understanding about available information sources, biased treatment by the public and lack of technological skills. Furthermore, a statistically significant difference was found in everyday information needs and sources consulted on the basis of their age and education.

The findings provide a guideline to educate information providers, government agencies and other stakeholders about the information needs of this marginalized community in Pakistan. This study also suggests ways in which stakeholder may improve information systems and services to better assist transgender people.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.