Try to look for the silver lining
Accountants, and perhaps British accountants in particular, tend to take a conservative approach to social and political change. This is attributable to what is called "the audit mentality" stemming from the accountant's continual search to present information in traditional and acceptable forms, no matter how unique the data may be. A member of the Institute of Chartered Accountants in England and Wales discusses how conservatism is the psychological and attitudinal mind-set that prevents the Institute from effectively planning for the future or revising its practices to meet current challenges. Examples of needed changes that have come about in the profession, such as advertising for accounting firms, and the development of current cost accounting to reflect inflationary pressures on profitability, are briefly described.
Publication Name: Accountancy
The long march
The Royal Armouries in Leeds, England, is due to open in March 1996 and will cost 6.95 pounds sterling for each adult, with children and old-age pensioners costing 3.95 pounds each. The development is the first to have been funded by the Private Finance Initiative and comprises of five galleries which will display thousands of exhibits from throughout history. Subject categories include war, hunting, tournaments, self-defence and Asia.
Publication Name: Leisure Management
Subject: Travel industry
A cool treat
An exploration of the advantages of offering soft-serve ice cream that an aquatic facility is presented.
Publication Name: Aquatics International
Subject: Sport, sporting goods and toys industry