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The purpose of this paper is to investigate intangible disclosure quality (IDQ) in an international sample of 29 stock‐quoted telecommunications network operators (TNOs). IDQ is captured separately for annual reports and websites of TNOs using a set of seven intangible asset categories. The article also explores associations between annual report and website IDQ on the one hand and variables interpreted either as IDQ antecedents (e.g. firm size) or as IDQ performance consequences (e.g. market‐to‐book ratio) on the other.

TNOs' 2003 or 2003/2004 annual reports and TNOs' websites (as of May 2005) were subjected to content analytical procedures in order to quantify sample firms' disclosure quality levels for seven categories of intangible assets derived from a framework suggested by the Deutsche Schmalenbach Gesellschaft für Betriebswirtschaft eV.

Both annual report and website IDQ levels of TNOs were relatively low. Intangible disclosures were often limited to small pieces of qualitative information. Annual report and website IDQ are significantly positively interrelated. IDQ varies significantly by the home region of the TNO, with European TNOs displaying higher quality levels than their American counterparts. IDQ measures were not significantly related to TNOs' financial performance criteria.

Research limitations result from the study's single industry focus, small sample size and the limited range of variables investigated as potential IDQ antecedents/consequences.

TNOs get insights on IDQ within their industry. Regulators/standard setting accounting institutions are encouraged to encounter industry‐specific intangible characteristics by industry‐focused intangible measurement rules in addition to an overall intangible reporting framework.

This study is the first investigation that simultaneously analyzes IDQ both in a firm's annual report and on its website. Further, it is unique in its use of uni‐ and multivariate analytical techniques exploring IDQ antecedents/consequences and in its single industry/TNO focus.

This chapter contributes to the literature on domestic food provisioning and food insecurity in contemporary Europe, focusing on lone-parent households living with a disability or long-term health condition, either of a parent and/or a child, in the United Kingdom and Denmark. Taking a comparative case approach, it examines parents' strategies to achieve food security through practices of ‘domestic food provisioning’ that draw on resources within and outside the household. Taking account of the multiple layers of context in which provisioning practices are embedded, this chapter identifies factors or mechanisms that enhance or reduce food security for families living with a disability or long-term health condition. At the micro-level of food preparation, these families experience challenges including cooking and requirements for labour-saving equipment, providing meals that meet the needs of selective eaters (often children), the need to rely on their children's help and for outsourced domestic labour through buying ready-made foods. At the meso-level of procurement and ‘physical access’ to shops, transport is crucial, with households experiencing differences in service provision. At the macro-level of national welfare systems and ‘economic access’ to food, this chapter points to evidence that Britain provides insufficient financial provision for those with a disability or long-term health condition compared with Denmark, differences reflected in the depth and rates of poverty and food insecurity between these countries. However, as the cases in both countries demonstrate, welfare benefits provide insufficient financial resources to access adequate nutritious food or meet customary norms.

Algermissen, Virginia, Penny Billings, Sandra Grace, Barbara Guidry, and John Blair. “Subminute Telefacsimile for ILL Document Delivery.” Information Technology and Libraries, I (Sept., 1982), 274–5.

The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related to retrieving, using, and evaluating information. This review, the nineteenth to be published in Reference Services Review, includes items in English published in 1992. A few are not annotated because the compiler could not obtain copies of them for this review.

This paper aims to explore how tensions and alignments between different actors’ needs in a transformative services network affect balanced centricity, which is an indicator of well-being. Balanced centricity describes a situation in which all network actors’ interests and needs are fulfilled simultaneously. In such cases, all actors are better off, which increases both individual actors’ and overall actor-network well-being.

The empirical study takes place in nursing homes in which in-bed baths represent co-created service encounters that affect the well-being of focal actors (i.e. patients), frontline service employees (i.e. nurses) and transformative service mediators (i.e. family members), who have potentially competing needs. Using a qualitative, phenomenological approach, the study inductively explores and deductively categorizes actors’ personal experiences to gain deep, holistic insights into the service network and its complex web of actor interdependencies.

The resulting conceptual model of balanced centricity identifies actors’ lower-order needs as different manifestations of the psychological needs for autonomy, competence and relatedness. If actors’ needs are aligned, their psychological needs can be satisfied, which facilitates balanced centricity. If actors exhibit competing needs though, balanced centricity is impeded.

This study establishes actors’ psychological needs as the origin of tensions/alignments in multi-actor networks that impede/contribute to balanced centricity. Transformative service providers should try to address all actors’ psychological needs when co-creating services to achieve network well-being.

This study adopts a novel, multi-actor perspective and thereby presents a conceptual model that contributes to the understanding of balanced centricity. Future research could test this model in other transformative service settings.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The chapter explores the value of dialogue and the dialogic for developing student and staff agency, “voice” and ethics in the context of a first-year undergraduate module of the BA Hons Education Studies, an undergraduate course at The Sir John Cass School of Art, Architecture and Design and a Postgraduate Certificate of Learning and Teaching in Higher Education module, at London Metropolitan University, United Kingdom. The authors take a case study approach, making use of Freire’s ideas of critical pedagogy, to reflect on their personal learning and teaching experience as well as the feedback received from students and staff. The aim of the chapter is to explore how to empower (non-traditional) students and staff – and bridge the gap between students’ and teachers’ understanding of what this might entail. Rather than trying to bring students “up to speed” to prepare them for successful study and a professional career, or better “train” staff to deliver policy and strategy, we argue that we need to welcome them for the people they are as we help them to navigate a Higher Education system in need of humanizing.

From one angle, abortion law appears to confirm the regime politics account of the Supreme Court; after all, the Reagan/Bush coalition succeeded in significantly curtailing the constitutional protection of abortion rights. From another angle, however, it is puzzling that the Reagan/Bush Court repeatedly refused to overturn Roe v. Wade. We argue that time and again electoral considerations led Republican elites to back away from a forceful assertion of their agenda for constitutional change. As a result, the justices generally acted within the range of possibilities acceptable to the governing regime but still typically had multiple doctrinal options from which to choose.

Black people, as members of a historically underrepresented and marginalized racial identity group in the workplace, are often confronted with identity references – face-to-face encounters in which their race is referenced by a White colleague in a comment, question or joke. Identity references can be interpreted by a Black colleague in a variety of ways (e.g. as hostile and insulting or well-intentioned, even flattering). Identity references can derail the building of relationships across difference, but under certain conditions may open the door for deeper understanding and connection. The conceptual framework in this article delineates conditions under which an identity reference may elicit an initial negative reaction, yet, when engaged directly, may lead to generative experiences and promote higher connection and learning in relationships across difference.

This article builds theory on identity references by incorporating relevant research on race, identity, diversity, attribution and interpersonal relationships at work.

The framework identifies a common precursor to identity references and three factors that are likely to influence the attribution a Black person makes for a White colleague's identity reference. It then describes how, based on that attribution, a Black person is likely to respond to the White referencer, and how that response is likely to affect their interpersonal relationship over time.

By explicating how a single identity reference can have significant implications for relationships across difference, the framework deepens understanding of how race affects the development of interpersonal relationships between Black and White colleagues at work. In doing so, this article advances research on race, diversity, workplace relationships and positive organizational scholarship.