Search results

IT is fitting that a new series of this magazine should be introduced by some reflections on the whole question of book selection, both for the general public and libraries.

This introductory chapter surveys institutional experimentation that has emerged internationally in response to the contraction of the traditional model of employment protection. Various initiatives are discussed according to the particular challenges they are designed to address: the emergence of non-standard employment contracts; increasing sources of labour supply engaging in non-standard work; intensification of exogenous pressures on the employment relationship; the growth of intermediaries that separate the management from the control of labour; and the emergence of entities that subvert the employment relationship entirely. Whereas post-war industrial relations scholars characterised the traditional regulatory model as a ‘web of rules’, we argue that nascent institutional experimentation is indicative of an emergent ‘patchwork of rules’. The identification of such experimentation is instructive for scholars, policymakers, workers’ representatives and employers seeking solutions to the contraction of the traditional regulatory model.

In this concluding chapter, we draw together the various contributions presented in this volume, discuss the broader implications of our findings, and reflect on how this builds upon Willy Brown's work. The chapter examines how the patchwork of rules has been altered by new and emerging challenges, such as the COVID-19 pandemic, the rise of global supply chains and new forms of business. We return to the central objective of this volume of identifying and analysing the viability of various institutions for addressing these challenges and discuss how these might form the basis of a new web of rules for protecting labour standards in the future.

This issue is a selected bibliography covering the subject of leadership.

This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable assurance and possible, contained in Australian accounting and auditing standards. The results showed three major findings. First, auditors demonstrated a reasonably high degree of variability in the interpretation of uncertainty expressions. In view of the proliferation of uncertainty expressions within international and Australian accounting and auditing standards, this lack of consistency in interpretation of uncertainty expressions raises some serious concerns. Second, compared with the less experienced auditors, the more experienced auditors demonstrated greater variability in their interpretations of uncertainty expressions. Third, contrary to expectations, this study did not find any difference in judgements between auditors in big‐five and non‐big‐five firms. In aggregate, the findings of the study have implications for standard setting.

Our nineteenth volume opens with this page in circumstances as unsettled and uncertain as any in the history of this or any other journal. In defiance of prophecy the European conflict drags its colossal slow length wearily along, bearing with it the hopes and fears of the whole human race. It is not to be wondered at that the aims for which we strive have not made great strides in the year that has just closed. Important as we recognize literature and its distribution to be, the pressing material needs of the people often cause them to lose sight of the invincible fact that the freedom of the human spirit, its intellectual and humane expansion, are, after all is said, the ultimate aims of the war. It will not be of abiding service to the British race if in conquering the Germans we sacrifice beyond redemption all those sources of sweetness and light which have been the outcome of centuries of British endeavour. We do not fear that such sacrifice will be demanded of us, but the logic of material facts demonstrates that all who care for schools, libraries, museums, art galleries, music, and all other agencies for the moral and spiritual uplifting of men, must be on their guard against the well‐meaning but ignorant encroachments of those who would rather “save money” by abolishing them, than, for example, by foregoing their own individual luxuries.

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

It is not proposed here to treat the sheaf catalogue from a controversial point of view, and to enter into a detailed examination of the respective advantages and disadvantages of this as compared with other forms of catalogues. Many are alive to the merits of the sheaf catalogue, either as the only means of displaying and indexing the contents of a library, or as an addition to some already existing means, and it is for the use of these that the following practical notes on the making of a sheaf catalogue are submitted.