The challenge for women expatriates and spouses: some empirical evidence

This is an exploratory study examining issues associated with women expatriates and their spouses. Individuals representing three groups - organizations, women expatriates, male spouses - were interviewed to identify their experiences and concerns. The authors conclude that this issue will pose a dramatic challenge for international organizations in the coming decades, and that it is timely to investigate the issue in more depth.     

Public and private sector auditors and accruals quality in English NHS hospital Trusts

To promote auditor independence and audit quality in English NHS Trusts the Audit Commission regulates auditor rotation, fees and the appointment of its own and private sector auditors. NHS sanctioned departures from GAAP, some of which allow the financial breakeven target to be achieved, have been criticised by the Audit Commission as detrimental to financial discipline. In this paper, we investigate the association between abnormal accruals and the achievement of financial breakeven in NHS hospital Trusts over the period 1998–2005. We also investigate the association between abnormal accruals, audit fees and the Trusts audited by public and private sector auditors. We find evidence that abnormal accruals are used to achieve financial breakeven and they differ across different types of auditor. We also identify a negative relationship between abnormal accruals and NHS Trust star ratings. These findings raise questions about the ‘quality’ of NHS audit where compliance with NHS-specific regulations overrides the wider GAAP-based requirement for financial statements to show a true and fair view and they warrant reconsideration of the nature of audit in NHS Trusts.     

Paths of learning, grieving and transforming

This paper looks at the internal paths people walk as they are engaged in learning about future generations. The deep personal relevance and immediacy of the topic engage students as whole persons in learning processes that transform their perspective on the world and on themselves. Facilitating students as they go through this transformative learning cycle is the task of the teacher. Furthermore, although not widely recognized as such, grief is a part of any learning process as people let go of one thought, perspective or behavior, and try on a different one. When the topic is emotionally loaded with such profound implications as that of the future of our planet, grief becomes even more intense for the learner. Thus educators benefit from an understanding of both learning and grieving processes as they teach courses about future generations. By acknowledging the mourning associated with transforming the learners' world view, educators may assist students to move beyond immobilizing blocks and despair to creative action. This paper explores the normal experiential learning cycle and natural grief processes as they are played out within students while learning about global futures.     

mortgage interest tax relief reform

Mortgage interest tax relief is unjustified, say Professor Roy Wilkinson, of the Sheffield University School of Management, and Margaret Wilkinson. They argue that it should be phased out.