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Spatially enabled taxation systems provide public policy makers in Australia with a conundrum. For the Valuers General who provide the fiscal cadastre for the taxation system, spatial enablement could lead to a central role in State Government taxation or to a sidelined role. This paper aims to address this issue.

The paper uses a survey of Valuers General.

The paper establishes the current extent of adoption of spatially enabled taxation systems, identifies current provision and uses of valuation data and explores possible future provision and uses of such data.

The sample size for survey may limit its use elsewhere.

The paper concludes that further integration and a unified national policy approach would be preferable.

The first published paper to establish the current extent of adoption of spatially enabled taxation systems and to identify current provision and uses of valuation data in Australasia.

This paper aims to explore current management attitudes towards benchmarking and its implementation within small business‐to‐business service firms in order to enhance a deeper understanding of benchmarking within such contexts.

The paper uses in‐depth case analysis of small architectural services to collect empirical data on benchmarking initiatives, attitudes, key characteristics and constraints on benchmarking.

Findings suggest that there are significant variations in the receptiveness of small business‐to‐business firms towards the adoption of benchmarking. There may be an inherent distrust of benchmarking, as it is primarily perceived as being a tool for larger organizations, where productivity improvements are the main driver. Evidence of perceived constraints in both the implementation of benchmarking and in the definition of what constitutes best practice highlighted a cultural difficulty for small architectural firms when adopting a business process orientation. Traditionally, when evaluating their services, architectural practices are oriented towards professional design criteria, often with creative rather than business process priorities. Results suggest less cumbersome measurement models than key performance indicators (KPI) are needed to allow organically developing firms, such as architectural services, to apply benchmarking and quality ideas flexibly.

Research on current management attitudes towards benchmarking or actual implementation of benchmarking techniques in small business‐to‐business service firms is scarce. This paper addresses this by developing a deeper and richer contextual understanding of benchmarking within such contexts.

Academic literature portrays prison officers in various ways: as insensitive figures lurking in the background (Cohen & Taylor, 1972), as brutes prone to violence (Kauffman, 1988) or more positively as noble people struggling to get the job done as best as they could (Thomas, 1972). Traditionally, the role of the prison officer is overshadowed by stereotypical views of male officers being uneducated, brutish and insensitive (Crawley, 2004a). Officers were traditionally recruited to the service from a military background, an environment that is as structured and disciplined as the working conditions in the prison service. Women have worked in the prison service for many years, although historically they were confined to administration roles and were in the main, invisible. After the passing of Peel's Gaol Act (1823), only female officers could work in women's prisons, and male governors were replaced with matrons. At the time, it was felt that female demureness, good temper and compassion would rub off on the female prisoners and that reformed prisoners would emulate their behaviour (Zedner, 1991).

In England and Wales, there is a growing body of literature related to prison officers (Arnold, 2005; Crawley, 2004a; Liebling & Price, 2001; Liebling, Price, & Shefer, 2011; Tait, 2008); however, none of this is dedicated to female prison officers. Arguably, this could be due to the fact that the profession has traditionally been recognised as a male occupation, and therefore the prison officer literature has been dominated by the thoughts and actions of men. Consequently, we know little of female prison officers' experiences of working in male-dominated, masculine organisations. In particular, we know very little about female prison officers' perspectives on gender-specific issues, such as pregnancy and motherhood while working in these institutions, either on their own or the women prisoners they work with. Drawing on qualitative research in a women's prison, this chapter will focus on female prison officers as mothers and their roles and relationships with women in prison who are also mothers. The chapter will explore how gendered experiences such as pregnancy, miscarriage, child birth and child-rearing (of both the officers and women prisoners) can create unique emotional burdens for some female officers, impacting their working role, home life and relationships with the women they work with. The chapter will go on to illustrate the ways in which these female officers manage or mismanage their emotions whilst presenting as professional in this male-dominated workplace.

As CD‐ROM becomes more and more a standard reference and technical support tool in all types of libraries, the annual review of this technology published in Computers in Libraries magazine increases in size and scope. This year, author Susan L. Adkins has prepared this exceptionally useful bibliography which she has cross‐referenced with a subject index.

The purpose of this paper is to determine if and how role models presented in entrepreneurship education can influence students’ entrepreneurial activity given that the lack of financial and material means render most role models unattainable.

Data were collected in three stages from an entrepreneurship workshop programme held in Lagos, Nigeria. Nigerian and European undergraduate and graduate business students worked together to develop sustainable business ideas for the European and African market. In this exploratory paper, the emphasis for analysis is on the Nigerian students.

Based on the research results, the authors identified four types of role models and gained insight into how and why they could inspire students at different stages of entrepreneurship education.

This research is highly contextual with an emphasis on Europe and Africa. Given the relatively small sample of the European students in this study, this paper only presents findings from the Nigerian students. In view of time and sample size constraints, it would be useful to do a longitudinal international study to compare the approaches taken by European and African higher education institutions to develop an understanding of role models in entrepreneurship education and entrepreneurial activity. Further study is needed to explore whether role models are the way forward to address the processes of student entrepreneurial learning in the context of entrepreneurship education in Nigeria. Further work could also uncover deeper convictions, the attitudes of students with regard to race and gender, and consider implications for practice between university and industry.

The paper contributes to the development of entrepreneurship education in the context of Nigeria’s emerging economy and makes suggestions on how to stimulate entrepreneurial activity through the targeted use of role models.

In view of financial, material or societal constraints to attain role models, the result of this study can be applied in other African contexts or emerging economies to develop the understanding of the relationship between role models in the industry, higher education practices and government policy. The findings of this study show that the highest impact gained is from “real-life” exchanges between students and entrepreneurs.

Traditional entrepreneurship education fails because the learner’s process of integrating and applying behaviours of entrepreneurial examples and programmes is opaque. Research on role models suggests that where they have a positive impact is where they are perceived as self-relevant and attainable. This idea is explored in the particular context of entrepreneurship education in Nigeria in West Africa, which is characterised by highly limited and fluctuating resources despite Nigeria’s relative wealth. The authors conclude with suggestions for the use of role models in entrepreneurship education, especially in the Nigerian higher education context. This paper, therefore, contributes to research on entrepreneurship role model education in emerging economies.

Customer service training for food service staff is typically structured around simple procedures (often based on acronyms) and is restricted to induction training. Two potential limitations stem from these practices: current training may fail to address the subtle general changes in approach which come with experience in food service: current approaches may not highlight the differences in service situations which could benefit from changes in specific behaviour, i.e. situations to which customer service can be tailored. Describes a study identifying the sophistication of food service skills and highlights many general behavioural differences between novice and experienced staff. Reveals a framework of different customer/ situation contexts to which service behaviours can be tailored. Discusses the implications of the study for staff training.

Cross‐utilization of the labour force is widely recognized as a method for improving productivity in service organizations. This paper investigates the effect of cross‐utilization on workforce staff size, at the aggregate level, for a two‐skilled labour force. Workers are assumed to have 100 per cent productivity in their primary skill, and cross‐training policies ranging from zero to 100 per cent productivity in the secondary skill were investigated across a variety of labour demand conditions. The results suggest that small degrees of cross‐utilization can provide significant workforce savings and that there tend to be diminishing returns beyond 50 per cent productivity in the secondary skill.