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Evidence from a variety of sources indicates that there is a correlation between environment, support structures and behavioural response for people with complex needs which affects the quality of life in living environments. As part of the shift from institutional living to community‐based options, an inclusive approach, working on a theoretical and practice‐based response, was established. The aim of the project was to achieve an inclusive package of support while encouraging development of individual skills of daily living, in a flexible and interactive environment. During the course of the project, 39 purpose‐built housing units were established using the approach described, and they are currently the subject of evaluation.

Since 1980s, institutional child sexual abuse has been ‘discovered’ as an internationally recognisable social problem. Public inquiries have become the most dominant mode of response to this, having been enacted throughout much of the western world. Driven by demands from victims/survivors for collective recognition, these have drawn on features of transitional justice as an important means of truth telling. While the role of survivors in precipitating the enactment of public inquiries has been well documented, less well understood is how social activism has been influenced in the aftermath of such inquiries. In this chapter, the authors explore a local phenomenon known as Loud Fence that arose in the Australian town of Ballarat as a case study to consider the relationship between activism and social change that can occur in the wake of official truth telling.

Sheen Instruments has appointed H. Haeffner of Chepstow as Agents for the Sheen range of instruments for the surface coatings industry.

All spray painting for Komatsu's new earthmoving vehicle production plant at Birtley, Co. Durham, is carried out in a series of spray painting booths supplied by Binks‐Bullows Ltd of Brownhills, Walsall, West Midlands.

Through the framework of Michael Porterʼs five forces, this article compares sustainability in the Oregon and British Columbia wine industries. After describing the contrasting characteristics of the green niche model and the government-led model of environmental change, the article analyzes the emerging challenges for each type of change.The distinct sources for profitability and future innovation suggests diversity within the sustainability movement and two very different processes of translating environmental values into entrepreneurial practice.

In England and Wales the Crown Prosecutor is a lawyer who is independent from the investigation and is charged with assessing evidence and evaluating whether a prosecution should proceed or not. The CPS is intentionally authorised to override the decisions of the police to curb any potentially over‐zealous investigations and evidence gathering that might subsequently tarnish the standards of procedure in the courts when applying the criminal law. The increasingly burdensome rules of disclosure have made demands on the CPS which are akin to the overall requirement on the investigating magistrate of civil law jurisdictions to find the truth by examination of the prosecution and defence evidence. The recent moves to return a limited number of lawyers to police stations is a further indication that the future role of the CPS may include an active rather than solely passive role in evidence gathering. The Serious Fraud Office are directly involved in the investigation and prosecution of complex frauds. This office has statutory and judicial authority to conduct investigations which follow an inquisitorial rather than accusatorial model. The juge d'instruction in France has authority to direct and control police investigations and subsequently to compile a dossier of evidence for presentation before a trial court. This paper points out that there are close parallels emerging in pre‐trial procedures in England and Wales and in France and the criticisms of the role of the investigating magistrate, the ‘sick man’, may hold lessons to be learnt for investigators and prosecutors within this jurisdiction.

Another Christmas month is upon us, following it seems quickly on others that have been. Such is the relativity of Time, it is not yesteryear, but could be yester‐month or even yester‐week. The seasons pass like youth, all too soon. Our minds return to other Christmas months of yore — “Memories are like Christmas roses!”, the old saying goes. The children, singing much‐loved hymns and carols, happy family settings, a birth, christening, so much to look forward to in the new year. There are not always such happy memories, but memories just the same — Christmas in war‐time, Earth's joys growing dimmer each year, change and decay, life drawing to a close for many a soul; old folk tend to see Christmas as a time of passing, of leaving the world behind.

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.