So much has been written in recent years about industrial buildings allowance that it would be a rare thing if anyone involved in property overlooked them. It is less widely…
Abstract
So much has been written in recent years about industrial buildings allowance that it would be a rare thing if anyone involved in property overlooked them. It is less widely realised, however, that a significant part of the expenditure on most modern buildings, both industrial and commercial, qualifies for capital allowances on plant and machinery. 1982 saw two important decisions of the House of Lords — Cole Brothers Ltd v Phillips and CIR v Scottish & Newcastle Breweries Ltd — in which the scope of what is included in the term ‘plant’ was reviewed (reports of these cases appear in this issue) and these and other interpretations by the courts will be considered here.
The decision of Warner J last December in the twin tax cases of Griffiths v Jackson and Griffiths re Pearman has given rise to much confusion and not a little consternation…
Abstract
The decision of Warner J last December in the twin tax cases of Griffiths v Jackson and Griffiths re Pearman has given rise to much confusion and not a little consternation, particularly coming so soon after that of Gittos v Barclay a few months earlier. All of these cases are concerned with the perennial question of whether furnished lettings can constitute a trade for tax purposes.
Identifies key activities that network users can perform in orderto use the network effectively. Offers recommended reading, frombeginner to expert user status. Explains some…
Abstract
Identifies key activities that network users can perform in order to use the network effectively. Offers recommended reading, from beginner to expert user status. Explains some commonly used terms (e.g. Turbo Gopher with Veronica!). Lists useful Internet resources.
VINE is produced at least four times a year with the object of providing up to date news of work being done in the automation of library housekeeping processes, principally in the…
Abstract
VINE is produced at least four times a year with the object of providing up to date news of work being done in the automation of library housekeeping processes, principally in the UK. It is edited and substantially written by The Information Officer for Library Automation based in Southampton University Library and supported by a grant From the British Library Research and Development Department. Copyright for VINE articles rests with the British Library Board, but opinions expressed in VINE do not necessarily reflect the views and policies of the British Library. The subscription for 1983 for VINE is £22 for UK subscribers and £25 for overseas subscribers. The first copy will be charged at normal rate, but all others will be supplied for only £12 per year UK and £14 per year overseas. VINE is available in either paper copy or microfiche and all back issues are available on microfiche.
Portastor all‐steel security vaults — protection against fire and theft The rapid introduction of information systems into the office environment has led to a growing concern over…
Abstract
Portastor all‐steel security vaults — protection against fire and theft The rapid introduction of information systems into the office environment has led to a growing concern over the security of such valuable and portable elements as wordprocessors and printers. A simple, safe and relatively cheap way to protect office equipment is offered by Brovault, from Portasilo's range of security vaults, Portastor.
Paul Jones, Gideon Maas, Stephen Dobson, Robert Newbery, Daniel Agyapong and Harry Matlay
Paul Jones, Gideon Maas, Stephen Dobson, Robert Newbery, Daniel Agyapong and Harry Matlay
Paul Jones, Gideon Maas, Stephen Dobson, Robert Newbery, Daniel Agyapong and Harry Matlay
The purpose of this paper is to show that relationships between academics and professionals can gain in organizational studies by prioritizing practical wisdom, which also…
Abstract
Purpose
The purpose of this paper is to show that relationships between academics and professionals can gain in organizational studies by prioritizing practical wisdom, which also benefits teaching.
Design/methodology/approach
To explore practical corollaries of Flyvbjerg's claim that social scientists are better equipped than natural scientists to produce phronesis or practical wisdom.
Findings
Practical wisdom emerges when social scientists interact with professionals. In (relational) practice, Organizational Science scientists and practitioners develop local knowledge that cannot be taught a priori but which develops bottom up and emerges from practice. Scientists and practitioners converse, exchange interpretations and perspectives, in specific contexts. Interaction and communication with OS practitioners seems for OS professionals to be a necessary human condition to develop phronesis.
Practical implications
Explores implications of Flyvberg's method to critically study discourse among OS scientists and between them and OS practitioners. Examine how discourse changes on the basis of an example of phronesis.
Originality/value
To provide a practical contribution to the theory/practice debate.
Details
Keywords
Robert G. Schwartz and Richard D. Teach
Although unproven, many researchers have assumed that firm strategies remain constant over time, but such conclusions have resulted in conflicting generalizations. This study…
Abstract
Although unproven, many researchers have assumed that firm strategies remain constant over time, but such conclusions have resulted in conflicting generalizations. This study further extends the use of interpoint distance methodology to compare factor structures of marketing strategies of entrepreneurial technology firms at two points‐in‐time – 1989 and 1998.