The social role of accounting: views and perceptions of the accounting community in Libya towards corporate social responsibility and accountability

The paper explores views and perceptions amongst members of the accounting community in Libya regarding the perceived basic features of the current corporate reporting and disclosure practices of the Libyan Business Organisations (LBOs). Extending these practices to embrace reporting and disclosure of social and environmental related information (CSR), and the extent to which notions of corporate social responsibility and accountability are acceptable in Libya are examined. Five groups of users of published accounts in Libya participated in the study, including academic accountants, financial managers (or accountants), government officials, bank credit officers and external auditors. A questionnaire survey of the 438 participants, drawing on the Al-khater and Naser (2003) study, was employed as the main data collection method. The findings demonstrate that currently most LBOs communicate limited information to a limited set of stakeholders. The disclosure of more social and environmental information was widely accepted and viewed as potentially leading to some beneficial socio-economic effects at the macro level. There was general agreement that the LBOs’ annual reports should reflect the interaction between their operations and the society in which they operate, recognizing the right of different stakeholders to information about the actions for which LBOs could be held responsible. The Law was viewed as the key source of establishing such responsibilities rather than professional guidelines

Managing the challenge of drug-induced liver injury: a roadmap for the development and deployment of preclinical predictive models

Drug-induced liver injury (DILI) is a patient-specific, temporal, multifactorial pathophysiological process that cannot yet be recapitulated in a single in vitro model. Current preclinical testing regimes for the detection of human DILI thus remain inadequate. A systematic and concerted research effort is required to address the deficiencies in current models and to present a defined approach towards the development of new or adapted model systems for DILI prediction. This Perspective defines the current status of available models and the mechanistic understanding of DILI, and proposes our vision of a roadmap for the development of predictive preclinical models of human DILI

Adaptor SKAP-55 Binds p21ras Activating Exchange Factor RasGRP1 and Negatively Regulates the p21ras-ERK Pathway in T-Cells

While the adaptor SKAP-55 mediates LFA-1 adhesion on T-cells, it is not known whether the adaptor regulates other aspects of signaling. SKAP-55 could potentially act as a node to coordinate the modulation of adhesion with downstream signaling. In this regard, the GTPase p21ras and the extracellular signal-regulated kinase (ERK) pathway play central roles in T-cell function. In this study, we report that SKAP-55 has opposing effects on adhesion and the activation of the p21ras -ERK pathway in T-cells. SKAP-55 deficient primary T-cells showed a defect in LFA-1 adhesion concurrent with the hyper-activation of the ERK pathway relative to wild-type cells. RNAi knock down (KD) of SKAP-55 in T-cell lines also showed an increase in p21ras activation, while over-expression of SKAP-55 inhibited activation of ERK and its transcriptional target ELK. Three observations implicated the p21ras activating exchange factor RasGRP1 in the process. Firstly, SKAP-55 bound to RasGRP1 via its C-terminus, while secondly, the loss of binding abrogated SKAP-55 inhibition of ERK and ELK activation. Thirdly, SKAP-55−/− primary T-cells showed an increased presence of RasGRP1 in the trans-Golgi network (TGN) following TCR activation, the site where p21ras becomes activated. Our findings indicate that SKAP-55 has a dual role in regulating p21ras-ERK pathway via RasGRP1, as a possible mechanism to restrict activation during T-cell adhesion

Women customers in pubs: still a business opportunity

Purpose – The aim of this paper was to outline the changes in the 20th century public house, where the simultaneous development of pub products and facilities and a changing environment have encouraged a growth of the female customer. Design/methodology/approach – There has been a heavy use of secondary sources drawn from the whole of the period studied. This has been augmented by discussions with licensees, retired licensees and older pub customers, to collect their reflections on the industry. Findings – The public house of 60 years ago had a largely male, working class beer drinking clientele. Over the years, it has become accessible to women and children, the hungry and those seeking entertainment. These changes have been effected by the owners, introducing new products and altering the premises, licensees seeking to attract trade, government legislation and external factors. This paper attempts to identify the changes and their causes, with particular reference to the female customer. Research limitations/implications – The work reports the changes in the industry and examines some of the causes. Further work could examine such causes more carefully, and could include regional studies for comparison purposes. Practical implications – The paper demonstrates the extent of change, and suggests that further women-friendly moves could be welcomed; it further suggests some strategies to develop the female customer base. Originality/value – The topic could be of interest to the general reader as well as practitioners and students of the hospitality industry. It suggests that pubs can become even more women-friendly, which could represent a business opportunity to some practitioners

A need for training: the chasm of knowledge and application of employment regulation within the small business sector

Effective knowledge management can be used to enhance efficiency and improve business performance. However, there is a sector of the business community where knowledge management will have very little impact at all. This is in the sector of very small and micro businesses employing fewer than 20 persons. Research by the authors has shown that invariably the HRM function in micro businesses with less than ten employees rests with the owner of the business. As well as coping with this function, the owner of the micro business has to deal with all the other aspects of business management, not least the provision of the goods or services for which the business was established. This creates tensions and a need for priorities within the small firm and the sector could ignore what is perceived by the owners to be non-essential activity. Yet the consequences of this could lead to serious business problems

The emergence of the female licensee in UK public houses

The purpose of this paper is to reveal the absence of female licensees in the UK pub trade up to the late 1980s, and to show how this changed as a result of the reorganisation of the industry which occurred due to the Beer Acts. In order to achieve this, an historical approach has been adopted, using mainly contemporary sources. It is suggested that the reasons for the recent appointment of female licensees is the need for increased profit

Can the rural pub survive? a challenge for management or a lost cause

Examines the development and changing environment of the public house sector. Studies reasons for the general decline in trade with particular reference to the state of rural pubs. Considers some strategies for ameliorating the problems faced. Highlights the considerable challenge to management and argues that the role of local and national government is crucial, suggesting that they need to have more proactive policies in place

Creating a profession: suggestions for the licensed trade

Purpose - The purpose of this paper is to study some of the business and legal problems experienced by the licensed trade and to explore the need for greater control for entry to the industry. Design/methodology/approach - The approach taken has been to use an overview of the function of professional and trade bodies together with a detailed analysis relevant to the licensed trade. Findings - The findings are that the dangers of anti-social behaviour resulting from alcohol consumption, coupled with the activities of some licensees, suggest that a more professional group of licensees could benefit employees and consumers. Research limitations/implications - The research is limited by being desk-based. Originality/value - The extra demands to gain a licence could be unpopular but, if the proposals led to fewer examples of business failure, a greater proficiency in dealing with customers and a greater awareness of the dangers of alcohol, then it would be of real benefit to the public. Is a Licence to Trade the way forward