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Discusses the increasing use of valuation models in accounting and finance research, identifies potential difficulties in the conventional model and develops a simple version (which can deal with negative earnings) of the Edwards, Bell and Ohlson model, estimated from 1987‐1997 UK data. Finds it sensitive to firm size, dividend policy and return on equity; but not to capital structure. Compares consistency with other research and considers the underlying reasons for the results.

Summarizes previous valuation models based on accounting information, extends the basic model to include dividends and retained earnings, and develops hypotheses on the relationship between share prices, dividends and earnings for firms with different investment opportunity set (IOS) levels. Tests them using 1992‐1998 data on a sample of US multinationals and shows that the share prices of firms with high IOS levels are related to retained earnings and less strongly to dividends; while for low IOS firms dividends are more relevant than earnings.

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton presidency, systematically have sought to undermine this president with the goal of bringing down his presidency and running him out of office; and that they have sought non‐electoral means to remove him from office, including Travelgate, the death of Deputy White House Counsel Vincent Foster, the Filegate controversy, and the Monica Lewinsky matter. This bibliography identifies these and other means by presenting citations about these individuals and organizations that have opposed Clinton. The bibliography is divided into five sections: General; “The conspiracy stream of conspiracy commerce”, a White House‐produced “report” presenting its view of a right‐wing conspiracy against the Clinton presidency; Funding; Conservative organizations; and Publishing/media. Many of the annotations note the links among these key players.

In 1939, an English artist, designer and teacher named Ann Gillmore Rees arrived in New South Wales. Over the next nine years Rees taught design and craft to adults in Sydney, working for the Children’s Library and Craft Movement (later to become the Creative Leisure Movement), the Australian Red Cross, and the Society of Arts and Crafts of New South Wales. Although the period from 1939 until 1948 represents only a short period in what was a long and diverse career, Rees’ students included some notable figures, among them Margaret Oppen who went on to establish the Embroiderers Guild of NSW, Ysobel Irvine, later a popular teacher at the Workshop Art Centre in Willoughby, and the noted interior designer Marion Hall Best. Despite her active participation in the cultural life of Sydney, Rees is curiously absent from most of the histories of craft and design in Australia and very little has been written about her work as a teacher. This article outlines Ann Gillmore Rees’ teaching activities in Sydney, with particular focus on the Craft Training School and Correspondence Courses in Colour and Design and Fabric Printing that she developed for the Society of Arts and Crafts of New South Wales. It also analyses the role these classes played at a time of limited access to formal educational programmes in craft and design and consider how, in these classes, Rees combined elements of vocational, recreational and informational adult education so as to appeal to a wide audience.

We extend the recent literature concerning accounting based valuation models to investigate financial firms from six European countries with substantial financial sectors: France, Germany, Italy, Netherlands, Switzerland and the UK. Not only are these crucial industries worthy of study in their own right, but unusual accounting practices, and inter‐country differences in those accounting practices, provide valuable insights into the accounting‐value relationship. Our sample consists of 7,714 financial firm/years observations from 1,140 companies drawn from 1989–2000. Sub‐samples include 1,309 firm/years for banks, 650 for insurance companies, 1,705 for real estate firms, and 3,239 for investment companies. In most countries we find that the valuation models work as well or better in explaining cross‐sectional variations in the market‐to‐book ratio for financial firms as they do for industrial and commercial firms in the same countries, although Switzerland is an exception to this generalization. As expected, the results are sensitive to industrial differences, accounting regulation and accounting practices. In particular, marking assets to market value reduces the relevance of earnings figures and increases that of equity.

We construct a new consumer price index for Canada covering the period from 1870 to 1900. Unlike previous indexes, it includes prices of clothing and household furnishings. This is important because these previously neglected components accounted for roughly 20% of consumers' expenditures. Moreover, the price of cotton goods, the most important textile product used for clothing and household furnishings, fell by half between 1870 and 1900 (much faster than other components of the price level). This has ramifications for both the level and trend of Canadian GDP. Because the largest changes in estimation concern the 1870s, we show that the country grew substantially faster than generally believed. It outpaced the United States so much that it entered the twentieth century with an improved economic standing relative to its southern neighbor.

John Andrews Fitch spent a year studying labor conditions in the steel industry around Pittsburgh during 1907 and 1908. The results of his research became The Steel Workers, one of six volumes in the Pittsburgh Survey, a groundbreaking 1910 analysis of conditions faced by working people in a modern industrial city. Introducing his discussion of common employment practices in the steel industry, Fitch declared, “A repressive regime…has served since the destruction of unionism, to keep the employers in the saddle.” He traced the origins of management’s arbitrary power to the Homestead lockout of 1892, when Carnegie Steel destroyed the last stronghold of organized labor in the mills of western Pennsylvania. During his stay in Pittsburgh, Fitch saw the results of fifteen years of management domination. “The steel worker,” he wrote, “sees on every side evidence of an irresistible power, baffling and intangible. It fixes the conditions of his employment; it tells him what wages he may expect to receive and where and when he must work. If he protests, he is either ignored or rebuked. If he talks it over with his fellow workmen, he is likely to be discharged” (Fitch, 1989, pp. 206, 232–233).

So far as the law is concerned, the Medical Officer of Health has only the slenderest connection with the execution of the Adulteration Acts. He is simply a person who may, in common with the Sanitary Inspector and the police constable, purchase samples under the Acts and submit them to the Public Analyst. Having done this, he is entitled to receive a certificate of analysis just like any other purchaser who may submit a sample under the provisions of the Acts, and there the matter ends.

The purpose of this paper is to consider the role of the Mental Health Act (MHA) 1983 in safeguarding adults at risk of abuse and neglect. The author has undertaken a thematic review of Safeguarding Adults Reviews (SARs) commissioned in England and Adult Practice Reviews (APRs) commissioned in Wales where the MHA 1983 was a central aspect to the review.

Reviews were included based on specific determinants, following analysis of SARs, APRs and executive summaries. This should not affect the credibility of the research, as themes were identified in conjunction with analysis of literature regarding use of the MHA in the context of adult safeguarding. Consequently, this review has been underpinned by evidence-based research in the area of study.

The interaction between statutes, such as the MHA 1983 and Care Act 2014, signify challenges to professionals, with variable application of mental health legislation in practice.

Lack of a complete national repository for review reports means that it is likely that the data set analysis is incomplete. It was noted that limitations to this research include the fact that Safeguarding Adults Boards in England may not publish SAR reports or may choose to publish an executive summary or practice brief instead of the full SAR report, therefore limiting the scope of disseminating learning from SARs, as this is difficult to achieve where the full report has not been published. The author aimed to mitigate this by undertaking comprehensive searches of Local Authority and SAB websites, in addition to submitting Information requests to ensure that this research encompassed as many relevant review reports as possible.

This is an important and timely topic for debate, given that the UK Government is proposing reform of the MHA 1983. In addition, existing thematic reviews of SARS tend to be generalised, rather than specifically focused on the MHA.