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Casual observation indicates that partners in accounting firms occasionally select actions which expose their firms to great risk. A model illustrates conditions when a partner may have incentive to associate with a client whose expected value to the accounting firm is negative. The potential for this apparent goal incongruence exists when a partner′s benefits from a specific client exceed his/her ownership share of the engagement′s profits.

This paper considers future developments for Addictions Nursing. The aim of this paper is to provide a personal vision of two possible developments for Addictions Nurses, which will promote greater global working and improve the care received by service users and communities. The paper addresses the threats to public health posed by substance misuse, the wide number of diverse roles nurses undertake in addressing the problems which arise, and makes a number of suggestions about the development of nursing to maximise its impact on public health. The paper makes a number of recommendations:▪ promote international collaboration to develop the effectiveness of Addictions Nurses — by the strategic use of Work‐Based Learning and Rotation Schemes via ‘The Spiral of Excellence Model of Rotation Schemes’ (www.nurserotation.com)▪ promote international collaboration to develop Addiction Nurse prescribing using the ‘ABC Model of Addictions Nurse Prescribing’▪ Network Addictions Nurse Organisations — use the ‘AMM‐IN’ model of working, and support the work of The International Network of Nurses (TINN) Interested in Alcohol, Tobacco and Drug Misuse (www.tinnurses.org)▪ actively influence ICN, WHO, UN to promote public health approaches to substance misuse▪ promote service user and carer involvement in decision‐making▪ challenge the ‘divide and conquer’ approach to substance misuse — ‘tobacco, alcohol or drugs model of disease promotion yet again’ ie the ‘TAD‐DPY’ approach▪ actively challenge short‐termism in strategic workforce development, and in particular the ‘AM‐HRD’ model of human resource development.

Part 1 of this paper answered in the affirmative that the capital budgeting process for fixed assets can be improved (see Journal of Facilities Management, Volume One, Number One). In part 2 more than 20 improvement tactics are identified and explained. Tactics range from the simple (identifying assets that need to be written off) to the complex (tax segregation strategies). Some can be implemented by individuals (sensitivity analysis), while others (budgeting and planning software) impact all areas of an organisation. In addition to improvement tactics, a framework for improvement is outlined and potential benefits are identified.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

This paper examines the impact of managerial philosophy on public participation. Specifically the paper explores the historical development of Boston’s Central Artery/Tunnel project, more commonly known as the Big Dig, with a particular focus on how the two men most closely associated with the conception and construction of the project approached this type of administrative reform. This paper uses the concept single and double loop learning to illuminate how each manager attempted to implement this reform.

THE Newcastle school, like most others, was established after the second world war to provide full‐time education in librarianship as an alternative to the part‐time system which until 1946 was the only one available to the majority of librarians. At first most of the students were returning servicemen whose library careers had been interrupted by the war and they were followed by students direct from libraries, universities and schools. From a handful of students and one full‐time member of staff in the first year the school has grown steadily until there were 53 students and five staff during the session 1962–3 which was the last course held for the Registration Examination.

The objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies.

The data were collected from the 2006 annual reports of the selected listed companies; and analyzed using descriptive statistics, t‐test, correlation and regression analyses.

The paper found that firm size, profitability, industry type are determinants of IC disclosure (ICD) in the annual reports of Malaysian listed companies, while leverage and type of audit firm did not statistically influence ICD.

The paper only used data from the 2006 annual reports. However, the findings have highlighted the importance of ICD determinants based on data from an emerging economy (i.e. Malaysian economy).

The paper provides empirical evidence on the current practices and determinants of ICD in the annual reports of the Malaysian listed companies. This evidence would help in understanding and determining factors that influence the extent of ICD. Subsequently, it could assist in enhancing ICD in the annual reports.

The paper contributes by extending the limited ICD literature in Malaysia. Furthermore, the paper has tested more determinants, deemed to influence ICD, compared to prior Malaysian studies. In addition, the paper used a larger sample size with a wider industry coverage compared to previous Malaysian literature.