The veterinary medicine industry in Britain in the twentieth century

Economic historians have focused research effort on accounting for the growth and significance of Britain's pharmaceutical industry, but little effort has so far been directed at the veterinary medicine industry, which formed an important part of the wider sector. This article addresses that gap. Factors responsible for that sector's relative insignificance until the 1950s included a general tendency to slaughter rather than to treat sick animals, the absence of advanced medicines until the innovation of sulpha drugs and antibiotics, and difficult relations with the wider pharmaceutical industry. Thereafter output of veterinary medicines increased dramatically, arising from an exponential growth in the demand for intensively farmed poultry meat. Since the 1980s a decline in the use of drugs in agriculture has caused the industry to concentrate on the health needs of domestic animals rather than those of livestock.     

Strategic partnerships and the internationalisation process of software SMEs

This research investigates the nature of strategic partnering activities of software SMEs (small-to-medium-sized enterprises), their motivations to engage in strategic partnerships as part of the internationalisation process, the key benefits achieved and the main challenges encountered. It explores managers’ perceptions of partnership activities through a qualitative research methodology focussing on Irish indigenous firms. Findings suggest that strategic partnerships were initiated to take advantage of firm synergy, reputation and credibility advantages. Partnerships also served as an important foreign market entry mechanism allowing firms to accelerate sales cycles and reduce risk in overseas markets. Challenges facing firms included partner selection and issues of control. Directions for further research are highlighted.     

Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland

Abstract

We examine the extent to which International Financial Reporting Standards (IFRSs) are used as a reference point and as a basis for the development of accounting standards in the Republic of Ireland (ROI). In particular, the focus is on accounting standards applicable to entities other than those listed on a regulated EU market. The objective is to provide a deeper understanding of the direct and indirect effect of IFRS on accounting standards applicable predominantly to private companies limited by shares in ROI. We illustrate how the historical links between the UK and ROI continue to influence accounting standards applicable in ROI. The enactment of the Companies (Accounting) Bill 2016 into ROI law will maintain the traditional alignment of UK and ROI accounting regulation, whilst simultaneously bringing into force the remaining aspects of the EU Accounting Directive 2013/34/EU, not currently applicable in ROI.     

Are Ethical Responses Linked to Locus of Control?

Locus of control (LOC) has received considerable attention in the psychological literature. However, there is limited research and inconclusive results reported from the research examining its potential relationship to ethical beliefs and attitudes.This research examines how the locus of control of university students (n = 671) can be linked to their ethical responses concerning academic-behavior items. Whenever the students were asked about their personal beliefs concerning the unethical nature of academic-environment behaviors, the results indicated significant differences ( 0.05) by the internal/external LOC designation on 21 of the 27 items. Because a review of the literature indicated that there might be an interaction of LOC scores, gender, and age, an analysis of variance was performed. An ANOVA was used to analyze the ethical responses using a 3-level age classification (AGECLASS) variable and a 4-level LOC/GENDER variable (INTMale, EXTMale, INTFemale, EXTFemale). Overall results indicated both AGECLASS and LOC/GENDER variables to be significant on the survey responses.     

Taylorism, targets and the pursuit of quantity and quality by call centre management

The paper locates the rise of the call centre within the context of the development of Taylorist methods and technological change in office work in general. Managerial utilisation of targets to impose and measure employees' quantitative and qualitative performance is analysed in four case–study organisations. The paper concludes that call centre work reflects a pardigmic re–configuration of customer servicing operations, and that the continuing application of Taylorist methods appears likely.