Fairness in Financial Reporting

ABSTRACT Public companies in most countries are legally required to publish annual accounts, and these are widely used for making financial decisions. To prevent users of accounts being misled into making disastrous decisions, all major Western countries have introduced controls on the ways accounts are presented. By British and EEC law a company's accounts must give a 'true and fair view' of its financial state.
It has become widely accepted that if accounts are prepared according to standards drawn up by the accounting profession itself, then they can be considered as being 'true and fair'. In this paper it is argued that such an interpretation of 'true and fair' gives inadequate protection to users. How users' interests might be better protected is discussed. Finally, it is suggested that Rawls' notion of a 'veil of ignorance' could be used to ensure that in the preparation of accounts equal regard is paid to the interests of different types of user.     

Technology‐Related Pressure and Work–Family Conflict: Main Effects and an Examination of Moderating Variables

With the increased use of computers for completing work, as well as the interconnectivity that the technology enables, more and more workers are experiencing technology‐related pressure. Although it is known that this pressure occurs, especially for employees who complete the majority of their work on computers, little is known about the outcomes that result from it. This study attempts to fill this void by examining work–family conflict (WFC) as a potential consequence stemming from technology‐related pressure. Additionally, we examine negative affectivity, social stressors, and job control as moderators of the technology‐related pressure/WFC association. We investigated these relationships in a sample of 283 workers, all of whom complete the majority of their work on the computer.     

Employment of Recent University Business Graduates: Do Age,Gender, and Minority Status Make a Difference?

This study examined differences in the process of job search based on age, gender, and minority status. A sample of 398 recent business graduates of a southern university completed a survey on their current status and job search process, which was matched to their academic record. Results showed that women had higher GPAs than did men, but fewer women went on to graduate school immediately after graduation. African Americans had lower GPAs at graduation, were more likely to have used the university placement center, and were less likely to have had internships than Whites. These results are discussed in terms of providing better preemployment opportunities for women and African Americans and in terms of a realistic employment preview mechanism for all students.     

LARGE-SCALE PREDICTOR VALIDATION IN PROJECT A: DATA COLLECTION PROCEDURES AND DATA BASE PREPARATION

The data base for the Army Selection and Classification Project (Project A) contains two major samples referred to as the concurrent validation sample and the longitudinal validation sample. The former was drawn from a cohort that joined the Army in 1983/84, and the latter from a cohort that entered in 1986/87. This paper describes the data base resulting from the concurrent sample. The sampling procedure, the distribution of sample sizes over jobs, the total array of variables, and the data collection procedures are described. Also discussed are the extensive data editing procedures that were used to deal with missing data.     

L'Arche: Homes for People Who Are Mentally Retarded

The author describes L'Arche, an international federation of homes for mentally retarded people, and explores the views of Jean Vanier, the organization's founder, on issues of social justice and world peace. The therapeutic relationships formed in L'Arche communities are compared to healing counselor-client relationships, and the role of the counselor as consultant on problems related to mental retardation is discussed.