There has been a major switch from equity to debt finance in recent years, associated with a fall in the long-term rate of interest. The paper explores the macro-economic causes of the sea change in interest rates (lower budget deficits, independent central banks, lower inflation expectations)...

Developing deep approaches to learning is claimed to enhance students' engagement with their subject material and result in improved analytical and conceptual thinking skills. Numerous calls have been made for accounting educators to adopt strategies that produce such results. This paper reports...

It is common to hear it said that the most important benefits yielded by vocational training and organizational development programmes cannot be assessed because they are too ‘intangible’. The ‘demand’ for them is in itself sufficient indication of their value. Unfortunately, as...

This document is an expanded version of the paper published in 2000 under the title "Trade and Transport Facilitation: An Audit Methodology." It seeks to improve the effectiveness of diagnosis and corrective activities in the field of trade and transport facilitation by providing beyond...