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"An introduction to the fundamentals of accounting and how it is used that will help students apply accounting as a usable, everyday business tool. It adopts an intuitive, informal approach to describe basic principles - what they are, why they exist and how they are used - to help students see the connections between different parts of accounting and the rest of the business world. Written by an award-winning teacher and former management accountant, it encourages students to engage with the material by using questions and worked examples to test knowledge and understanding as they read. It includes a glossary of financial terms that is a useful guide to the language of business. Part of the Cambridge Short Introductions series of concise, authoritative guides to core subjects in business and management"--

Over the next 10-20 years healthcare is headed for its own meltdown: an inability to fund the growth in demand and the appearance of costly new medical technology. This book offers a penetrating analysis of the underlying problems, and offers some simple, but far-reaching solutions to bring supply and demand back into balance

This much-needed book examines the implications of the 'Every Child Matters' (ECM) national and local framework for working with children. It analyses the key issues from the perspective of the different professions that make up the 'new children's workforce' and explores interprofessional considerations. The book includes practice issues and case examples from health, education, social work, playwork, children's centres and early years, and considers the opportunities and challenges presented by the current agenda. It will be widely welcomed by tutors and practitioners alike, enabling readers to make sense of the legislation and national guidance, and to understand better the new agendas for children's services. For more information visit: http://www.everychildmattersbook.co.uk

The key difficulty in assessing animal numbers from the air is that not all animals are seen by the observers. Methods for estimating detection probabilities, or accounting for imperfect detection, are reviewed including double surveys, use of sightability models, mark–resight, and mark–recapture. The assumptions needed for each method are considered as well as issues concerning survey design. For closed-population mark–recapture modelling particular attention is given to multiple observer studies. An emphasis is that an assumption of complete independence in double-observer studies is rarely justifiable and that independent observers will generally only satisfy an assumption of conditional independence and not complete independence.

Explanations of organizational behavior that encompass conventional views of business ethics are overly simplistic and limited in their ability to provide constructive guidance for managers to understand and to manage moral problems in organizations. A construct of the organization as a political community wherein moral action and behavioral outcomes may be assessed using the organization's constitution is presented. The guiding question is 'why do management effectiveness programs rarely work?'.

Trait/characteristic theories and empirical approaches to the study of leadership have been supported by mounds of data, graphic models, and regression statistics. While there has been criticism of these mainstream approaches, there has been little in the way of meta-physical support developed for either side of the argument. This paper attempts to address the `science' of leadership study at its most fundamental level.

Views of leadership that focus on the traits and behaviors of the leader are commonly used to develop training programs. Although these leadership training programs have some application, they suffer from several problems. First, there is no reasonable agreement on what traits or behaviors are leadership traits or behaviors. Second, there is no way to differentiate what makes a good leader from what makes an effective manager or an effective person. And third, people who emerge from these training programs rarely become what anyone might define as good leaders. A view of leadership as a community development process is explored as an alternative to traditional leadership approaches, and its implications for training and education are discussed.

The different agencies and professions that contribute towards child protection services have all recently had to begin to take account of the impact of market forces on their activities, yet detailed consideration of the consequences of this are slow to emerge. This article begins to consider these changes for child protection services. Having briefly described the child protection systems in England and Wales, it looks at the theoretical underpinning to the market forces approach which has become a significant ideological position in respect of public services in the UK and increasingly throughout the world. The article then considers the impact of a market forces approach on the organization of child protection services in relation to coordination versus fragmentation, profit versus professionalism, planning versus short‐termism, and cooperation versus competition. It concludes that the argument that a market forces approach to child protection will lead to greater efficiency in relation to protecting children is a chimera. The article is thus of relevance for the different professions who contribute to child protection services in all countries where a market approach to public welfare is being suggested or implemented.