This article considers the recent release of Accounting Standard FRS15 Accounting for Tangible Fixed Assets and reviews the impact of the standard on the hotel industry where previously hotel companies were able to avoid charging depreciation on buildings. The work of the British Association of...

Currently, many businesses are implementing a proactive, strategic tool known as an environmental management system (EMS) to gain a competitive advantage. Companies can no longer simply use compliance plans to deal with environmental concerns; consumer demands for greener products and services,...

For many practitioners, appreciative inquiry (AI) is becoming an attractive philosophy of organization change and development. AI methodology has been primarily focused on the development of teams. This article provides case study evidence that AI has broader practical application than most...