Search results

The subject of part‐time work is one which has become increasingly important in industrialised economies where it accounts for a substantial and growing proportion of total employment. It is estimated that in 1970, average annual hours worked per employee amounted to only 60% of those for 1870. Two major factors are attributed to explaining the underlying trend towards a reduction in working time: (a) the increase in the number of voluntary part‐time employees and (b) the decrease in average annual number of days worked per employee (Kok and de Neubourg, 1986). The authors noted that the growth rate of part‐time employment in many countries was greater than the corresponding rate of growth in full‐time employment.

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

The study compares author collaboration in the periodical literature of seed science on Nigeria, India, Australia, United Kingdom, United States of America. The study was based on the literature of seed abstracted in the 1993–1995 issues of Seed Abstracts. However, it was found that both the annual rates as well as the accumulation rates for the period of each of the five countries studied was generally high, although the figures obtained for the United States of America and the United Kingdom were higher than those of Australia, India and Nigeria. The study concludes that the literature of seed science is dominated by multi‐authored papers and that there is a trend towards collaboration in the countries studied.

The article examines a current debate over pay ratio rulemaking in the United Kingdom. In the United States, the Securities and Exchange Commission issued a rule that requires public companies to disclose the ratio of the annual pay of their chief executive officer to the median of their employees’ pay in 2015. The United Kingdom has considered making a similar rule under Prime Minister Theresa May.

The article provides a concise analysis of the current debate over a rule regarding pay ratio in the United Kingdom. It also highlights characteristics and concerns by comparing pay ratio disclosure in the United States.

The United Kingdom seems to have taken the first step toward pay ratio rule, similar to Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act, the so-called pay ratio disclosure. Some differences can however be found in manifestos and many issues and uncertainties still remain for rulemaking.

This article provides information on a prospect for a pay ratio rule in the United Kingdom.

IT is a particular pleasure to remark on the first flight of Concorde 001 at Toulouse on 2nd March, 1969 and the first flight of Concorde 002 at Filton on 9th April, 1969. The first steps of the extensive flight test programme have begun in earnest. I should like to offer to the constructors of this aircraft and its engines the congratulations of my Board on their achievement.

Outlines previous research on the mutual fund industry and compares the characteristics of the US and European mutual fund markets using the structure‐conduct‐performance paradigm. Shows that the European industry is smaller, with more funds and more emphasis on fixed income, with the UK and US having lower concentration ratios than mainland Europe; and the US a wider range of fees. Contrasts the use of different distribution channels and performance statistics; and uses 1991‐1997 data to compare actual stock market returns against benchmarks and between countries. Analyses this in detail and notes with surprise the European funds have a better average performance than US funds.

This article examines the national and international connections made by women graduates of the School of Home Science in their efforts to develop the scholarly expertise and professional capacity that would enable them to pursue academic careers and to improve the position of women in universities. It argues that despite the obstacles, many women were able to pursue academic pathways and to establish their own authority. By undertaking a transnational analysis, this article examines webs of influence that linked women scholars in New Zealand, Australia, Canada and the United States as well as those in the so called “centre” (Europe and the United Kingdom). It explores the networks formed by a select number of middle class women ‐ scholars such as Ann Gilchrist Strong, Elizabeth Gregory and Neige Todhunter ‐ as they attempted to expand the range of their scholarly work beyond national borders. It considers the influence of appointments of women academics from the United States and the United Kingdom on; the significance of post graduate study opportunities for home science graduates; and the role of scholarships and awards that enabled two way travel between the southern and northern hemispheres. A number of tensions are evident in the way women scholars located their work in new and emerging fields of academic knowledge within the university. This article explores interrelationships between women academics and graduates from the School of Home Science at the University of Otago and academic women in the United Kingdom and the United States. The final section of the paper examines the academic and scholarly life of Catherine Landreth who exemplifies the experience of a select group of women who gained personally, culturally and professionally from their international opportunities, experiences and networks. It considers Landreth’s transnational travels in search of scholarly expertise, the influence of her personal and professional networks, the significance of her pioneering work in the emerging field of early childhood education and the constraints experienced in a highly gendered academic enclave. To begin however it gives a brief overview of the introduction of Home Science at the University of New Zealand and the influence of initial international appointments on the expansion of women’s academic work at the University of Otago.

This paper provides a cross-national analysis of PhD supervision models, milestones and examination procedures in order to compare PhD programs and their practices.

A comparative approach is employed, which systematically interrogates PhD supervision models, milestones and examination procedures in the United Kingdom, South Africa and the United States via a comprehensive review of the practices and literature.

The findings indicate the ramifications of the different approaches and highlight the benefits and drawbacks associated with the different models.

By making explicit the dominant supervision models, milestones and examination procedures that exist in the United Kingdom, South Africa and the United States, the authors shed light on the somewhat obscure path to earning a PhD degree.

This article is concerned with pre‐tax total income distribution in 18 “western” countries. Its objective is a tentative comparison among national income distributions and the study of trends since the 1950s. Similar issues have recently been analysed in a number of studies. This analysis differs from them in three main respects. Firstly, it refers to a group of nations which excludes developing countries. In spite of substantial differences in political and socio‐economic structures in this group of countries, processes of income distribution have a great degree of similarity. Income statistics are then more “homogeneous” and their comparison more meaningful than in studies covering developed and developing nations. Secondly, the article differs in the methodology it uses. Other studies have relied on “strict comparisons” of income statistics, for example they have compared values of coefficients of inequality and of income shares. In this article “loose classification”, for example categorisation of countries into groups (see following section), is used as a means of comparing income distributions. This makes it possible to allow, within limits, for the fact that the value of the data can be different from the one which is observed, even when statistics seem “fairly” accurate and comparable. Thirdly, the possible influence of the data source on each country's position is examined by considering a plurality of sources whenever possible. Intentionally, this article does not include discussion of most of the problems which exist in the field of income distribution—including those concerning coverage and reliability of data. It is expected that the reader keeps them and their various caveats well in mind when evaluating the empirical evidence which is presented. The explanation of differences in income distribution structures is outside the scope of this article.

A survey of the current state of documentation practice in museums is presented. This concentrates on the broad themes of the practice, making comparisons with analogous library procedures, where appropriate. A brief introduction to museums and their organizational framework within the United Kingdom is given. With this as background, the methods of documentation used by museums are reviewed, and a survey presented of current developments on an international and national scale.