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49 results on '"Rae, David"'

1. Riding out the Storm: Graduates, Enterprise and Careers in Turbulent Economic Times

Author

Rae, David

Abstract

Purpose: The purpose of this paper is to explore the possible implications for graduate employability of the economic changes which are affecting the UK in the wake of the "credit crunch". It explores the changing economic context and its implications both for HEIs and for graduates starting their careers. Design/methodology/approach: The article uses current surveys and analysis of the graduate employment market, the labour market and the economy in general to identify and comment on possible trends and scenarios. Findings: There appear to be variations between general media coverage of "the state of the UK economy", which tend to emphasise bad news and survey data, which suggest that the outlook for graduate career prospects and employability remains reasonably strong. The article comments on the increasing connections between enterprise and employability which are being made by universities and summarises current developments in graduate employability and enterprising learning in order to assess how well-prepared graduates are for the emerging economic environment, and the associated implications for HEIs and educators. Practical implications: The article has practical implications for enterprise educators and careers and employability professionals within universities as well as for students. It recommends that graduates need a higher level of economic literacy in order to make informed career changes in the changing economic context. A proposal for further research to explore the topic is suggested. Originality/value: The article is intentionally speculative and aims to inform the discussion on the changing nature of graduate employability and enterprise in the context of rapid economic changes. (Contains 1 table.)

Published
2008
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2. Entrepreneurial Learning a Practical Model from the Creative Industries

Author

Rae, David

Abstract

Explores how entrepreneurial capability and identity are learned in the creative and media industries. This sector is of growing social and economic importance, and the majority of its employment and commercial activity takes place within small businesses. However, entrepreneurship in the creative industries and the related development of entrepreneurial skills are not well understood, and ?mainstream? approaches cannot be assumed to be effective, therefore the development of a learning model is potentially valuable. Proposes a conceptual framework of entrepreneurial learning in the creative and media sector, based on a social learning perspective. This highlights the processes of entrepreneurial learning and identity formation, and features a triadic model with three major themes. Proposes a group of related sub-themes and provides a set of reflective questions to assist in practical application of the model by educationalists, students and emerging entrepreneurs. Outlines the potential applications of the model in education and entrepreneurship development within and beyond the creative industries.

Published
2004

4. Utilisation of an operative difficulty grading scale for laparoscopic cholecystectomy

Author

Griffiths, Ewen A, Hodson, James, Vohra, Ravi S, Marriott, Paul, Katbeh, Tarek, Zino, Samer, Nassar, Ahmad HM, Vohra, Ravinder S, Kirkham, Amanda J, Pasquali, Sandro, Johnstone, Marianne, Spreadborough, Philip, Alderson, Derek, Fenwick, Stephen, Elmasry, Mohamed, Nunes, Quentin M, Kennedy, David, Khan, Raja Basit, Khan, Muhammad AS, Magee, Conor J, Jones, Steven M, Mason, Denise, Parappally, Ciny P, Mathur, Pawan, Saunders, Michael, Jamel, Sara, Haque, Samer Ul, Zafar, Sara, Shiwani, Muhammad Hanif, Samuel, Nehemiah, Dar, Farooq, Jackson, Andrew, Lovett, Bryony, Dindyal, Shiva, Winter, Hannah, Fletcher, Ted, Rahman, Saquib, Wheatley, Kevin, Nieto, Tom, Ayaani, Soofiyah, Youssef, Haney, Nijjar, Rajwinder S, Watkin, Helen, Naumann, David, Emesih, Sophie, Sarmah, Piyush B, Lee, Kathryn, Joji, Nikita, Lambert, Joel, Heath, Jonathan, Teasdale, Rebecca L, Weerasinghe, Chamindri, Needham, Paul J, Welbourn, Hannah, Forster, Luke, Finch, David, Blazeby, Jane M, Robb, William, McNair, Angus GK, Hrycaiczuk, Alex, Charalabopoulos, Alexandros, Kadirkamanathan, Sritharan, Tang, Cheuk-Bong, Jayanthi, Naga VG, Noor, Nigel, Dobbins, Brian, Cockbain, Andrew J, Nilsen-Nunn, April, de Siqueira, Jonathan, Pellen, Mike, Cowley, Jonathan B, Ho, Wei-Min, Miu, Victor, White, Timothy J, Hodgkins, Kathryn A, Kinghorn, Alison, Tutton, Matthew G, Al-Abed, Yahya A, Menzies, Donald, Ahmad, Anwar, Reed, Joanna, Khan, Shabuddin, Monk, David, Vitone, Louis J, Murtaza, Ghulam, Joel, Abraham, Brennan, Stephen, Shier, David, Zhang, Catherine, Yoganathan, Thusidaran, Robinson, Steven J, McCallum, Iain JD, Jones, Michael J, Elsayed, Mohammed, Tuck, Liz, Wayman, John, Carney, Kate, Aroori, Somaiah, Hosie, Kenneth B, Kimble, Adam, Bunting, David M, Fawole, Adeshina S, Basheer, Mohammed, Dave, Rajiv V, Sarveswaran, Janahan, Jones, Elinor, Kendal, Chris, Tilston, Michael P, Gough, Martin, Wallace, Tom, Singh, Shailendra, Downing, Justine, Mockford, Katherine A, Issa, Eyad, Shah, Nayab, Chauhan, Neal, Wilson, Timothy R, Forouzanfar, Amir, Wild, Jonathan RL, Nofal, Emma, Bunnell, Catherine, Madbak, Khaliel, Rao, Sudhindra TV, Devoto, Laurence, Siddiqi, Najaf, Khawaja, Zechan, Hewes, James C, Gould, Laura, Chambers, Alice, Rodriguez, Daniel Urriza, Sen, Gourab, Robinson, Stuart, Bartlett, Francis, Rae, David M, Stevenson, Thomas EJ, Sarvananthan, Kas, Dwerryhouse, Simon J, Higgs, Simon M, Old, Oliver J, Hardy, Thomas J, Shah, Reena, Hornby, Steve T, Keogh, Ken, Frank, Lucinda, Al-Akash, Musallam, Upchurch, Emma A, Frame, Richard J, Hughes, Michael, Jelley, Clare, Weaver, Simon, Roy, Sudipta, Sillo, Toritseju O, Galanopoulos, Giorgios, Cuming, Tamzin, Cunha, Pedro, Tayeh, Salim, Kaptanis, Sarantos, Heshaishi, Mohamed, Eisawi, Abdalla, Abayomi, Michael, Ngu, Wee Sing, Fleming, Katie, Bajwa, Dalvi S, Chitre, Vivek, Aryal, Kamal, Ferris, Paul, Silva, Michael, Lammy, Simon, Mohamed, Sarah, Khawaja, Amir, Hussain, Adnan, Ghazanfar, Mudassar A, Bellini, Maria Irene, Ebdewi, Hamdi, Elshaer, Mohamed, Gravante, Gianpiero, Drake, Benjamin, Ogedegbe, Arikoge, Mukherjee, Dipankar, Arhi, Chanpreet, Giwa, Lola, Iqbal, Nusrat, Watson, Nicholas F, Aggarwal, Smeer Kumar, Orchard, Philippa, Villatoro, Eduardo, Willson, Peter D, Mok, Kam Wa Jessica, Woodman, Thomas, Deguara, Jean, Garcea, Giuseppe, Babu, Benoy I, Dennison, AR, Malde, Deep, Lloyd, David, Satheesan, Steve, Al-Taan, Omer, Boddy, Alexander, Slavin, John P, Jones, Robert P, Ballance, Laura, Gerakopoulos, Stratos, Jambulingam, Periyathambi, Mansour, Sami, Sakai, Naomi, Acharya, Vikas, Sadat, Mohammed M, Karim, Lawen, Larkin, David, Amin, Khalid, Khan, Amarah, Law, Jennifer, Jamdar, Saurabh, Smith, Stella R, Sampat, Keerthika, O'shea, Kathryn M, Manu, Mangta, Asprou, Fotini M, Malik, Nabeela S, Chang, Jessica, Lewis, Michael, Roberts, Geoffrey P, Karavadra, Babu, Photi, Evangelos, Hewes, James, Rodriguez, Dan, O'Reilly, Derek A, Rate, Anthony J, Sekhar, Hema, Henderson, Lucy T, Starmer, Benjamin Z, Coe, Peter O, Tolofari, Sotonye, Barrie, Jenifer, Bashir, Gareth, Sloane, Jake, Madanipour, Suroosh, Halkias, Constantine, Trevatt, Alexander EJ, Borowski, David W, Hornsby, Jane, Courtney, Michael J, Virupaksha, Suvi, Seymour, Keith, Robinson, Sarah, Hawkins, Helen, Bawa, Sadiq, Gallagher, Paul V, Reid, Alistair, Wood, Peter, Finch, JG, Finch, J Guy, Parmar, J, Stirland, E, Gardner-Thorpe, James, Al-Muhktar, Ahmed, Peterson, Mark, Majeed, Ali, Bajwa, Farrukh M, Martin, Jack, Choy, Alfred, Tsang, Andrew, Pore, Naresh, Andrew, David R, Al-Khyatt, Waleed, Bhandari, Christopher Taylor Santosh, Chambers, Adam, Subramanium, Dhivya, Toh, Simon KC, Carter, Nicholas C, Tate, Sophie, Pearce, Belinda, Wainwright, Denise, Mercer, Stuart J, Knight, Benjamin, Vijay, Vardhini, Alagaratnam, Swethan, Sinha, Sidhartha, Khan, Shahab, El-Hasani, Shamsi S, Hussain, Abdulzahra A, Bhattacharya, Vish, Kansal, Nisheeth, Fasih, Tani, Jackson, Claire, Siddiqui, Midhat N, Chishti, Imran A, Fordham, Imogen J, Siddiqui, Zohaib, Bausbacher, Harald, Geogloma, Ileana, Gurung, Kabita, Tsavellas, George, Basynat, Pradeep, Shrestha, Ashish Kiran, Basu, Sanjoy, Harilingam, Alok Chhabra Mohan, Rabie, Mohamed, Akhtar, Mansoor, Kumar, Pradeep, Jafferbhoy, Sadaf F, Hussain, Najam, Raza, Soulat, Haque, Manzarul, Alam, Imran, Aseem, Rabiya, Patel, Shakira, Asad, Mehek, Booth, Michael I, Ball, William R, Wood, Christopher PJ, Pinho-Gomes, Ana C, Kausar, Ambareen, Obeidallah, Moh'd Rami, Varghase, Joseph, Lodhia, Joshil, Bradley, Donal, Rengifo, Carla, Lindsay, David, Gopalswamy, Sivakumar, Finlay, Ian, Wardle, Stacy, Bullen, Naomi, Iftikhar, Syed Yusuf, Awan, Altaf, Ahmed, Javed, Leeder, Paul, Fusai, Guiseppe, Bond-Smith, Giles, Psica, Alicja, Puri, Yogesh, Hou, David, Noble, Fergus, Szentpali, Karoly, Broadhurst, Jack, Date, Ravindra, Hossack, Martin R, Goh, Yan Li, Turner, Paul, Shetty, Vinutha, Riera, Manel, Macano, Christina AW, Sukha, Anisha, Preston, Shaun R, Hoban, Jennifer R, Puntis, Daniel J, Williams, Sophie V, Krysztopik, Richard, Kynaston, James, Batt, Jeremy, Doe, Matthew, Goscimski, Andrzej, Jones, Gareth H, Hall, Claire, Carty, Nick, Ahmed, Jamil, Panteleimonitis, Sofoklis, Gunasekera, Rohan T, Sheel, Andrea RG, Lennon, Hannah, Hindley, Caroline, Reddy, Marcus, Kenny, Ross, Elkheir, Natalie, McGlone, Emma R, Rajaganeshan, Rajasundaram, Hancorn, Kate, Hargreaves, Anita, Prasad, Raj, Longbotham, David A, Vijayanand, Dhakshinamoorthy, Wijetunga, Imeshi, Ziprin, Paul, Nicolay, Christopher R, Yeldham, Geoffrey, Read, Edward, Gossage, James A, Rolph, Rachel C, Ebied, Husam, Phull, Manraj, Khan, Mohammad A, Popplewell, Matthew, Kyriakidis, Dimitrios, Hussain, Anwar, Henley, Natasha, Packer, Jessica R, Derbyshire, Laura, Porter, Jonathan, Appleton, Shaun, Farouk, Marwan, Basra, Melvinder, Jennings, Neil A, Ali, Shahda, Kanakala, Venkatesh, Ali, Haythem, Lane, Risha, Dickson-Lowe, Richard, Zarsadias, Prizzi, Mirza, Darius, Puig, Sonia, Al Amari, Khalid, Vijayan, Deepak, Sutcliffe, Robert, Marudanayagam, Ravi, Hamady, Zayed, Prasad, Abheesh R, Patel, Abhilasha, Durkin, Damien, Kaur, Parminder, Bowen, Laura, Byrne, James P, Pearson, Katherine L, Delisle, Theo G, Davies, James, Tomlinson, Mark A, Johnpulle, Michelle A, Slawinski, Corinna, Macdonald, Andrew, Nicholson, James, Newton, Katy, Mbuvi, James, Farooq, Ansar, Mothe, Bhavani Sidhartha, Zafrani, Zakhi, Brett, Daniel, Francombe, James, Barnes, James, Cheung, Melanie, Al-Bahrani, Ahmed Z, Preziosi, Giuseppe, Urbonas, Tomas, Alberts, Justin, Mallik, Mekhlola, Patel, Krashna, Segaran, Ashvina, Doulias, Triantafyllos, Sufi, Pratik A, Yao, Caroline, Pollock, Sarah, Manzelli, Antonio, Wajed, Saj, Kourkulos, Michail, Pezzuto, Roberto, Wadley, Martin, Hamilton, Emma, Jaunoo, Shameen, Padwick, Robert, Sayegh, Mazin, Newton, Richard C, Hebbar, Madhusoodhana, Farag, Sameh F, Spearman, John, Hamdan, Mohammed F, D'Costa, Conrad, Blane, Christine, Giles, Mathew, Peter, Mark B, Hirst, Natalie A, Hossain, Tanvir, El-Dhuwaib, Arslan Pannu Yesar, Morrison, Tamsin EM, Taylor, Greg W, Thompson, Ronald LE, McCune, Ken, Loughlin, Paula, Lawther, Roger, Byrnes, Colman K, Simpson, Duncan J, Mawhinney, Abi, Warren, Conor, McKay, Damian, McIlmunn, Colin, Martin, Serena, MacArtney, Matthew, Diamond, Tom, Davey, Phil, Jones, Claire, Clements, Joshua M, Digney, Ruairi, Chan, Wei Ming, McCain, Stephen, Gull, Sadaf, Janeczko, Adam, Dorrian, Emmet, Harris, Andrew, Dawson, Suzanne, Johnston, Dorothy, McAree, Barry, Ghareeb, Essam, Thomas, George, Connelly, Martin, McKenzie, Stephen, Cieplucha, Krzysztos, Spence, Gary, Campbell, William, Hooks, Gareth, Bradley, Neil, Hill, Arnold DK, Cassidy, John T, Boland, Michael, Burke, Paul, Nally, Deirdre M, Khogali, Elmoataz, Shabo, Wael, Iskandar, Edrin, McEntee, Gerry P, O'Neill, Maeve A, Peirce, Colin, Lyons, Emma M, O'Sullivan, Adrian W, Thakkar, Rohan, Carroll, Paul, Ivanovski, Ivan, Balfe, Paul, Lee, Matthew, Winter, Des C, Kelly, Michael E, Hoti, Emir, Maguire, Donal, Karunakaran, Priyadarssini, Geoghegan, Justin G, McDermott, Frank, Martin, Sean T, Cross, Keith S, Cooke, Fiachra, Zeeshan, Saquib, Murphy, James O, Mealy, Ken, Mohan, Helen M, Nedujchelyn, Yuwaraja, Ullah, Muhammad Fahad, Ahmed, Irfan, Giovinazzo, Francesco, Milburn, James, Prince, Sarah, Brooke, Eleanor, Buchan, Joanna, Khalil, Ahmed M, Vaughan, Elizabeth M, Ramage, Michael I, Aldridge, Roland C, Gibson, Simon, Nicholson, Gary A, Vass, David G, Grant, Alan J, Holroyd, David J, Jones, M Angharad, Sutton, Cherith MLR, O'Dwyer, Patrick, Nilsson, Frida, Weber, Beatrix, Williamson, Tracey K, Lalla, Kushik, Bryant, Alice, Carter, C Ross, Forrest, Craig R, Hunter, David I, Nassar, Ahmad H, Orizu, Mavis N, Knight, Katrina, Qandeel, Haitham, Suttie, Stuart, Belding, Rowena, McClarey, Andrew, Boyd, Alan T, Guthrie, Graeme JK, Lim, Pei J, Luhmann, Andreas, Watson, Angus JM, Richards, Colin H, Nicol, Laura, Madurska, Marta, Harrison, Ewen, Boyce, Kathryn M, Roebuck, Amanda, Ferguson, Graeme, Pati, Pradeep, Wilson, Michael SJ, Dalgaty, Faith, Fothergill, Laura, Driscoll, Peter J, Mozolowski, Kirsty L, Banwell, Victoria, Bennett, Stephen P, Rogers, Paul N, Skelly, Brendan L, Rutherford, Claire L, Mirza, Ahmed K, Lazim, Taha, Lim, Henry CC, Duke, Diana, Ahmed, Talat, Beasley, William D, Wilkinson, Marc D, Maharaj, Geta, Malcolm, Cathy, Brown, Timothy H, Al-Sarireh, Bilal, Shingler, Guy M, Mowbray, Nicholas, Radwan, Rami, Morcous, Paul, Wood, Simon, Kadhim, Abbas, Stewart, Duncan J, Baker, Andrew L, Tanner, Nicola, Shenoy, Hrishikesh, Hafiz, Shazia, De Marchi, Joshua A, Singh-Ranger, Deepak, Hisham, Elzanati, Ainley, Paul, O'Neill, Stephen, Terrace, John, Napetti, Sara, Hopwood, Benjamin, Rhys, Thomas, Kanavati, Osama, Coats, Maria, Aleksandrov, Danail, Kallaway, Charlotte, Yahya, Salama, Templeton, Alexa, Trotter, Martin, Lo, Christina, Dhillon, Ajit, Heywood, Nick, Aawsaj, Yousif, Hamdan, Alhafidz, Reece-Bolton, Obuobi, McGuigan, Andrew, Shahin, Yousef, Aymon, Luther, Ali Alison, Nicholson, James A, Rajendran, Ilayaraja, Boal, Matthew, Ritchie, Judith, Grp, CholeS Study, Collaborative, West Midlands Res, Segaran, A, and Collaborative, West Midlands Research

Subjects
medicine.medical_specialty, medicine.medical_treatment, 030230 surgery, Article, 03 medical and health sciences, 0302 clinical medicine, Case mix index, Laparoscopic, length of stay, male, middle aged, postoperative complications, Medicine, Cholecystectomy, Prospective cohort study, Grading (education), humans, Laparoscopic cholecystectomy, business.industry, General surgery, adult, cholecystectomy, difficulty grading, laparoscopic, operative difficulty, surgery, aged, cholecystectomy, laparoscopic, conversion to open surgery, female, multivariate analysis, prospective studies, ROC curve, Difficulty grading, Cohort, 030211 gastroenterology & hepatology, Surgery, business, Operative difficulty, Grading scale, Abdominal surgery
Abstract

Background A reliable system for grading operative difficulty of laparoscopic cholecystectomy would standardise description of findings and reporting of outcomes. The aim of this study was to validate a difficulty grading system (Nassar scale), testing its applicability and consistency in two large prospective datasets. Methods Patient and disease-related variables and 30-day outcomes were identified in two prospective cholecystectomy databases: the multi-centre prospective cohort of 8820 patients from the recent CholeS Study and the single-surgeon series containing 4089 patients. Operative data and patient outcomes were correlated with Nassar operative difficultly scale, using Kendall’s tau for dichotomous variables, or Jonckheere–Terpstra tests for continuous variables. A ROC curve analysis was performed, to quantify the predictive accuracy of the scale for each outcome, with continuous outcomes dichotomised, prior to analysis. Results A higher operative difficulty grade was consistently associated with worse outcomes for the patients in both the reference and CholeS cohorts. The median length of stay increased from 0 to 4 days, and the 30-day complication rate from 7.6 to 24.4% as the difficulty grade increased from 1 to 4/5 (both p p Conclusion We have shown that an operative difficulty scale can standardise the description of operative findings by multiple grades of surgeons to facilitate audit, training assessment and research. It provides a tool for reporting operative findings, disease severity and technical difficulty and can be utilised in future research to reliably compare outcomes according to case mix and intra-operative difficulty.

Published
2018

5. The determinants of house prices in New Zealand: an aggregate and regional analysis

Author

O'Donovan, Brendan and Rae, David

Subjects
Real estate industry -- Prices and rates, House buying -- Prices and rates, Business, Business, international, Economics, Regional focus/area studies
Abstract

An aggregate and regional analysis has been made of the determinants of house prices in New Zealand. Relative house prices are affected by the economic performance of a region, by its population, and by agricultural commodity prices. House prices in regions nearby were not found to be more likely to be cointegrated, unlike what has been found in the UK. Modelling is difficult for house prices., This paper models the determinants of house prices in New Zealand at an aggregate and regional level. We model the demand for housing as part of households' overall consumption decision [...]

Published
1997

6. Insider - Profile: FD of Berry Bros & Rudd, wine supplier to high society - On the grape vine. Life at a family-run wine importer and dealer has fulfilled all Hugh Sturges grape expectations. Not only does he side step many compliance issues and shareholder demands, writes David Rae, he also gets to work for the company that invented Cutty Sark whisky

Author

Rae, David

Subjects
Berry Brothers and Rudd Ltd. -- Officials and employees, Berry Brothers and Rudd Ltd. -- Management, Wine industry -- Officials and employees, Wine industry -- Management, Wineries -- Officials and employees, Wineries -- Management, Company business management, Banking, finance and accounting industries, Business, Business, international
Abstract

Working for a family-run business can present an interesting set of challenges. But working for a 300-year-old family-run business with a group turnover of [pounds sterling]180m, assets of [pounds sterling]70m, [...]

Published
2005

7. EDS faces [pounds sterling]100m tax credit bill. Tax credit compensation could cost IT supplier dear if settlement cannot be reached, writes David Rae

Author

Rae, David

Subjects
EDS -- Cases, Tax evasion -- Cases, Computer industry -- Cases, Computer industry, Microcomputer industry, Company legal issue, Banking, finance and accounting industries, Business, Business, international
Abstract

EDS' disastrous handling of the child and working tax credits IT system could cost the US computer giant [pounds sterling]100m in compensation, after Whitehall sources confirmed that the government would [...]

Published
2005

8. Analysis - Too much information. Regulators and businesses are expressing concern over the consequences of the Freedom of Information Act, writes David Rae

Author

Rae, David

Subjects
Disclosure of information -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business, Business, international, Freedom of Information Act
Abstract

News that the Financial Reporting Council is expecting to come under the remit of the Freedom of Information Act, as reported by Accountancy Age last month, will have caused some [...]

Published
2005

9. Revenue threatens IT supplier with court action

Author

Rae, David

Subjects
HP Enterprise Services L.L.C. -- Cases, Computer services industry -- Cases, Company legal issue, Computer services industry, Banking, finance and accounting industries, Business, Business, international
Abstract

Byline: David Rae. The Inland Revenue is set to launch court proceedings against former IT supplier EDS, unless ongoing discussions deliver a suitable compensation package to the embattled tax collector. [...]

Published
2005

10. ICAEW workings face scrutiny. Institute discipline may fall under Freedom of Information Act, writes David Rae

Author

Rae, David

Subjects
Accounting firms -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business, Business, international, Institute of Chartered Accountants in England and Wales -- Laws, regulations and rules, Institute of Chartered Accountants in England and Wales -- Inspection
Abstract

Disciplinary procedures at the ICAEW could be opened up to greater transparency and public scrutiny, after it was revealed that the Financial Reporting Council is set to come under the [...]

Published
2005

11. Tax - Short-sighted and too complex

Author

Rae, David

Subjects
Accounting firms -- Taxation, Banking, finance and accounting industries, Business, Business, international
Abstract

Considering this country has a pensions gap that even conservative estimates put at close to [pounds sterling]60bn, it was surprising to see yet another attack on the nation's incentive to [...]

Published
2005

12. Insider - Profile: Roger Taylor, FD of telecoms giant Carphone Warehouse. One of the UK's biggest mobile telecoms successes is expected to reveal yet another good set of full-year results next week. Carphone Warehouse's CFO tells David Rae that entrepreneurialism mixed with sound business practice is the secret to success

Author

Rae, David

Subjects
Carphone Warehouse Group PLC -- Officials and employees, Specialty stores -- Officials and employees, Banking, finance and accounting industries, Business, Business, international
Abstract

Taylor-made Carphone Warehouse is one the great success stories of the mobile telecoms boom. Established in 1989, the company has gone from strength to strength in an industry famed for [...]

Published
2005

13. Deloitte waits on FRC verdict

Author

Rae, David

Subjects
Deloitte & Touche L.L.P. (Wilton, Connecticut) -- Investigations -- Accounting and auditing, MG Rover Group Ltd. -- Accounting and auditing, Automobile industry -- Accounting and auditing -- Investigations, Accounting -- Investigations, Accounting firms -- Investigations, International agencies -- Investigations, Company legal issue, Automobile Industry, Banking, finance and accounting industries, Business, Business, international
Abstract

Byline: David Rae. Further investigation into the role of Deloitte as auditor of MG Rover could not be ruled out by the Financial Reporting Council, as observers this week awaited [...]

Published
2005

14. FRC voices fears over freedom of information. Chief executive warns full disclosure will lead to lack of co-operation from companies, writes David Rae

Author

Rae, David

Subjects
International agencies -- Negotiation, mediation and arbitration, Freedom of information -- Laws, regulations and rules, Disclosure statements (Accounting) -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business, Business, international, Freedom of Information Act
Abstract

High level talks between the Financial Reporting Council and the DTI have taken place to address the regulator's fears that it would be unable to perform its role properly should [...]

Published
2005

15. Corporate finance - raising the bar on transactions

Author

Rae, David

Subjects
Corporations -- Finance, Corporations -- Evaluation, Banking, finance and accounting industries, Business, Business, international
Abstract

In the world of journalism, we have a wonderful rule of thumb called the 'pub test'. It's a simple assessment of a story's worth by imagining that, if one was [...]

Published
2005

16. Companies House to act on scams

Author

Rae, David

Subjects
Data security -- Investigations, Accounting firms -- Investigations, Fraud -- Investigations, Data security issue, Company legal issue, Banking, finance and accounting industries, Business, Business, international
Abstract

Companies House has vowed to monitor how company accounts are submitted to its database in an effort to clamp down on fraudulent activity and the identity theft of auditors. Accountants [...]

Published
2005

17. Insider - Profile: the FD leading a broadcasting revolution - The woman from auntie'. 'Brutal' job cuts, government interference and a British public more vociferous than any institutional shareholder mean BBC group FD Zarin Patel faces a tough task. David Rae talks to the woman charged with producing a leaner and fitter public service broadcaster

Author

Rae, David

Subjects
British Broadcasting Corp. -- Officials and employees, Chief financial officers -- Interviews, Chief financial officers -- Management, Finance departments -- Management, Broadcasting industry -- Officials and employees, Company business management, Banking, finance and accounting industries, Business, Business, international
Abstract

'It's the worst week in the history of the BBC,' is how broadcasters' union, Bectu, described last month's bombshell announcement from White City. It is easy to see why. A [...]

Published
2005

18. Tax - Pre-owned assets rules in force. The government's hugely controversial pre-owned assets regime came into force yesterday, as the new 2005/06 tax year came into effect, writes David Rae

Author

Rae, David

Subjects
Assets (Accounting) -- Laws, regulations and rules, Accounting -- Laws, regulations and rules, Accounting -- Interpretation and construction, Government regulation, Banking, finance and accounting industries, Business, Business, international
Abstract

Guidance on the new legislation was published on the Inland Revenue's website in mid-March, giving accountants little time to digest the true implications of its introduction. The ICAEW said that [...]

Published
2005

19. Tax - It's the talk of the election

Author

Rae, David

Subjects
Tax policy -- Political aspects, Tax policy -- Forecasts and trends, Market trend/market analysis, Banking, finance and accounting industries, Business, Business, international
Abstract

As we approach a general election, tax will crop up in conversation more often than normal and an accountant's expertise will be sought rather than feared - which can only [...]

Published
2005

20. Tax - Government warned over rushed bill. Experts fear general election may cause uncertainty in new tax legislation, writes David Rae

Author

Rae, David

Subjects
Tax law -- Political aspects, Tax policy -- Political aspects, Tax law, Banking, finance and accounting industries, Business, Business, international
Abstract

Last month's publication of the finance bill revealed a raft of new measures to clamp down on tax avoidance, but accountants have warned the government that it could result in [...]

Published
2005

21. BBC to cut finance department by two-thirds

Author

Rae, David

Subjects
British Broadcasting Corp. -- Reorganization and restructuring, British Broadcasting Corp. -- Human resource management, Finance departments -- Human resource management, Broadcasting industry -- Human resource management, Broadcasting industry -- Reorganization and restructuring, Company personnel management, Company restructuring/company reorganization, Company organization, Banking, finance and accounting industries, Business, Business, international
Abstract

The BBC is to slash its in-house finance department to around a third of its current size, as part of the corporation's drive to find [pounds sterling]355m of savings. In [...]

Published
2005

22. Europe may back liability cap

Author

Rae, David and Grant, Paul

Subjects
Liability (Law) -- Laws, regulations and rules, Auditors -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business, Business, international
Abstract

European Commissioner Charlie McCreevy has vowed to look into the merits of limiting auditor liability and whether it should be backed at European Union level, writes David Rae in Brussels [...]

Published
2005

23. Short-term cure: daily rates for temporary NHS outstrip private sector despite trusts' financial deficits

Author

Rae, David

Subjects
United Kingdom. National Health Service -- Human resource management, Finance departments -- Human resource management, Temporary employees -- Compensation and benefits, Accountants -- Compensation and benefits, Company personnel management, Banking, finance and accounting industries, Business, Business, international
Abstract

Temporary finance staff in the NHS earn up to 40% more than their counterparts in the private sector, according to recruitment specialists, writes David Rae The huge premium on temporary [...]

Published
2005

24. Patel takes control at the Beeb

Author

Rae, David

Subjects
British Broadcasting Corp. -- Finance -- Reorganization and restructuring -- Officials and employees, Broadcasting industry -- Reorganization and restructuring -- Finance -- Officials and employees, Finance departments -- Officials and employees, Company organization, Company financing, Company restructuring/company reorganization, Banking, finance and accounting industries, Business, Business, international
Abstract

Byline: David Rae. BBC Finance will become a separate division under group finance director Zarin Patel, director-general Mark Thompson confirmed this week. Patel (pictured) finally stepped out of her predecessor [...]

Published
2005

25. Watchdog doubles expertise. Accounting's watchdog has effectively doubled its fighting force by advertising for a full-time investigative accountant, writes David Rae

Author

Rae, David

Subjects
Independent regulatory commissions -- Officials and employees, Company business planning, Banking, finance and accounting industries, Business, Business, international
Abstract

Executive counsel Cameron Scott has gone one step further than the Accountancy Investigation and Discipline Board's predecessor, the Joint Disciplinary Scheme, in employing a full-time qualified accountant. The move will [...]

Published
2005

26. All change for retail FDs. M&S, Sainsbury's and Boots have surprised the retail sector by announcing changes to their top CFOs in the same week, write Kevin Reed and David Rae

Author

Reed, Kevin and Rae, David

Subjects
J Sainsbury PLC -- Officials and employees, Boots Group PLC -- Officials and employees, Marks and Spencer PLC -- Officials and employees, Department stores -- Officials and employees, Drugstores -- Officials and employees, Supermarkets -- Officials and employees, Finance departments -- Officials and employees, Chief financial officers -- Appointments, resignations and dismissals, Banking, finance and accounting industries, Business, Business, international
Abstract

March will be remembered as the month of the finance director, as three of the biggest names in retail announced changes in their chief financial position this week. Marks & [...]

Published
2005

27. KPMG turns on energy providers

Author

Rae, David

Subjects
KPMG L.L.P. (London, England) -- Contracts -- Accounting and auditing, Petroleum industry -- Accounting and auditing -- Contracts, Petroleum -- Reserves, Accounting firms -- Contracts, Contract agreement, Banking, finance and accounting industries, Business, Business, international
Abstract

Byline: David Rae. KPMG, one of two Big Four firms that acted as auditor to oil giant Shell, has slammed the current oil reserves disclosure regime for failing to meet [...]

Published
2005

28. Brown cuts SME red tape at last. Moves to tackle regulation win support, but warnings sounded over extension of anti-avoidance regime to VAT and MBO tax charges

Author

Rae, David

Subjects
Small and medium sized companies -- Laws, regulations and rules, Company business management, Government regulation, Banking, finance and accounting industries, Business, Business, international
Abstract

The burden of red tape for small businesses is set to be tackled head on after the chancellor announced in his Budget a reduction in the number of regulatory watchdogs [...]

Published
2005

29. Accenture ruling deals blow to outsourcing

Author

Rae, David

Subjects
Accenture PLC -- Cases, Consulting services -- Cases, Value-added tax -- Cases, Company legal issue, Banking, finance and accounting industries, Business, Business, international, European Court of Auditors -- Cases
Abstract

Consulting giant Accenture was delivered a VAT hammer blow by the European courts last week, which could cause lasting knock-on damage for the insurance and outsourcing industries. The ruling will [...]

Published
2005

30. EC clarifies telecoms tax probe

Author

Rae, David

Subjects
BT Group PLC -- Taxation, Tax policy -- Investigations, Telecommunications services industry -- Taxation -- Investigations, Communications industry -- Taxation -- Investigations, Company legal issue, Telecommunications services industry, Banking, finance and accounting industries, Business, Business, international
Abstract

Byline: David Rae. A European Commission investigation into possible state aid given to BT Group was made clearer last week, as the EC revealed it would be examining the company's [...]

Published
2005

31. Experts warn of backdoor rises in corporate tax

Author

Rae, David

Subjects
Tax policy -- Forecasts and trends, Corporations -- Taxation, Corporations -- Prices and rates, Corporations -- Forecasts and trends, Market trend/market analysis, Company pricing policy, Banking, finance and accounting industries, Business, Business, international
Abstract

Tax rises may be sneaked in through the reform of the UK's corporate tax regime because the government has made no assurances that it will be revenue neutral, experts have [...]

Published
2005

32. Analysis - No place to hide. The Revenue's poacher-turned-gamekeeper, Mike Tailby, could spell the end for the avoidance industry, writes David Rae

Author

Rae, David

Subjects
Tax evasion -- Laws, regulations and rules, Tax evasion -- Prevention, Tax planning -- Laws, regulations and rules, Corporations -- Taxation, Corporations -- Management, Company business management, Government regulation, Banking, finance and accounting industries, Business, Business, international
Abstract

When Gordon Brown announced the introduction of an avoidance disclosure regime in last year's Budget, tax departments around the country must have taken a collective intake of breath. But last [...]

Published
2005

33. Joint action underway to fight Deloitte injunction

Author

Rae, David

Subjects
Deloitte & Touche L.L.P. (Wilton, Connecticut) -- Cases, Deloitte & Touche L.L.P. (Wilton, Connecticut) -- Investigations, Capital Corporation PLC -- Accounting and auditing, Capital Corporation PLC -- Investigations, Accounting firms -- Cases, Accounting firms -- Investigations, Gambling industry -- Accounting and auditing, Gambling industry -- Investigations, Company legal issue, Banking, finance and accounting industries, Business, Business, international
Abstract

Accountancy Age and the Joint Disciplinary Scheme will go to court next month in an attempt to overturn the injunction granted to Deloitte preventing publication of further details of an [...]

Published
2005

34. Traders await ECJ verdict on VAT clampdown. Resellers try to recoup millions lost in Customs' clampdown on complex fraud, writes David Rae

Author

Rae, David

Subjects
Value-added tax -- Cases, Company legal issue, Banking, finance and accounting industries, Business, Business, international, European Union. Court of Justice of the European Communities -- Cases
Abstract

A fierce battle between Customs & Excise and a group of companies looking to win back millions of pounds of VAT could receive a major boost from a European court [...]

Published
2005

35. Insider - Overview - Single-minded Approach. On the frontline: restructuring has pushed the CFO at Unilever higher up the hierarchy, writes David Rae

Author

Rae, David

Subjects
Unilever Group -- Officials and employees, Banking, finance and accounting industries, Business, Business, international
Abstract

Unilever chief financial officer, Rudy Markham, may not have been part of the company's board restructuring announced last week, but he has been handed an indirect promotion. The Anglo-Dutch consumer [...]

Published
2005

36. Deloitte injunction halts story. Big Four firm's unprecedented injunction halts our story and JDS announcement on investigation into casino group's audit. But the whole profession may feel the repercussions of an intervention that will reopen arguments about whether self-regulation is viable

Author

Rae, David

Subjects
Deloitte & Touche L.L.P. (Wilton, Connecticut) -- Cases, Independent regulatory commissions -- Investigations, Accounting firms -- Cases, Company legal issue, Banking, finance and accounting industries, Business, Business, international
Abstract

Deloitte has obtained an injunction preventing Accountancy Age and the accountants' Joint Disciplinary Scheme from revealing further information arising from an ongoing inquiry into the Big Four firm. In a [...]

Published
2005

37. United Kingdom: Convenience-store sector coming into its own

Author

Rae, David

Subjects
Mintel International Group Ltd. -- Research, Marketing research firms -- Research, Convenience stores -- Research, Business, Petroleum, energy and mining industries
Abstract

When the research group Mintel released data in October of 2001 stating that 'corner shops' were experiencing a revival, it became a national news story. To those in the industry, [...]

Published
2002

38. Higher smoking age would hit retailers

Author

Rae, David

Subjects
Business, Business, international, Food and beverage industries
Abstract

from David Rae, chief executive, ACS SIR; As MPs consider an amendment to allow the government to increase the legal age for buying tobacco to 18,we are concerned that retailers [...]

Published
2006

39. The Saturday essay: Association of Convenience Stores' chief executive David Rae explains the complexities of the alcohol debate

Author

Rae, David

Subjects
Drinking of alcoholic beverages -- Licensing, certification and accreditation, Business, Business, international, Food and beverage industries
Abstract

There is a serious problem with the way in which Britain drinks. The government has estimated that alcohol-related harm in all its guises costs Britain more than 20bn [pounds sterling] [...]

Published
2005

40. ACS calls for ban on drinking in public

Author

Rae, David

Subjects
Business, Business, international, Food and beverage industries
Abstract

SIR; Following our Off Licence Forum last week, we are calling upon the Government to enforce a strict ban on drinking in public. Our decision comes as the government pushes [...]

Published
2005

41. Top 50: competition bodies take note

Author

Rae, David

Subjects
Business, Business, international, Food and beverage industries
Abstract

from David Rae, chief executive, Association of Convenience Stores SIR; Congratulations to those companies listed in the Grocer Top 50 list of independent retailers ('Retail's heroes', The Grocer, February 12, [...]

Published
2005

42. Post office contracts deter C-stores

Author

Rae, David

Subjects
Business, Business, international, Food and beverage industries
Abstract

from David Rae, chief executive, Association of Convenience Stores SIR; The report from the trade and industry select committee on Crown post offices makes interesting reading for retailers, subpostmasters and [...]

Published
2005

43. OFT's bizarre definitions go on and on

Author

Rae, David

Subjects
Business, Business, international, Food and beverage industries
Abstract

from David Rae, chief executive, Association of Convenience Stores SIR; Anyone reading the Office of Fair Trading's full decision to allow Sainsbury to purchase Jacksons Stores on the OFT website [...]

Published
2004

44. The future is fresh

Author

Rae, David

Subjects
Convenience stores -- Industry forecasts, Convenience stores -- Management, Consumer preferences -- Forecasts and trends, Company business management, Market trend/market analysis, Business, Business, international, Food and beverage industries
Abstract

'At our recent annual conference in Blackpool, industry leaders from multiple convenience store executives to independent retailers heard one very clear message: the future is fresh in the convenience sector. [...]

Published
2004

45. ACS wants to recruit one sector champion for every MP

Author

Rae, David

Subjects
Business, Business, international, Food and beverage industries
Abstract

SIR; ACS has established strong links in parliament. It is punching above its weight through lobbying on behalf of neighbourhood stores and via the All Party Parliamentary Group for Small [...]

Published
2004

46. Vital safeguards for independents

Author

Rae, David

Subjects
Business, Business, international, Food and beverage industries
Abstract

from David Rae, chief executive, Association SIR; The Competition Commission's inquiry into the proposed acquisition of Safeway--due to report this week--offers a timely opportunity for regulators to introduce safeguards to [...]

Published
2003

47. Entrepreneurial learning: A conceptual framework for technology-based enterprise.

Author

Rae, David

Subjects
*ENTREPRENEURSHIP, *SOCIAL constructionism, *BUSINESSMEN, *BUSINESSPEOPLE, *SOCIAL learning, *BUSINESS, *CAPITALISM, *MANAGEMENT, *BUSINESS planning
Abstract

Entrepreneurial learning has emerged as an important yet insufficiently understood area of enquiry. This paper develops new understanding in this area from a social constructionist perspective by using narratives elicited from technology-based entrepreneurs to explore their learning experiences and behaviours. The unit of analysis is the emergent entrepreneur in the technology-based enterprise. The paper develops a framework for analysing entrepreneurial learning through in-depth analysis of entrepreneurial experiences by using discourse analysis based on a social learning perspective. This conceptual framework includes three major themes of personal and social emergence, contextual learning and the negotiated enterprise, and 11 related sub-themes. These demonstrate connections between the emergence of entrepreneurial identity, learning as a social and contextual process, opportunity recognition, and venture formation as a negotiated activity. [ABSTRACT FROM AUTHOR]

Published
2006
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48. Determinants of advertising expenditures: Aggregate and cross-media evidence

Author

O'Donovan, Brendan, Rae, David, and Grimes, Arthur

Subjects
Advertising agencies -- New Zealand, Advertising, marketing and public relations, Business, Business, international
Abstract

Changes in the advertising industry in New Zealand are examined and the determinants of its expenditure are modeled using a multi-equation, co-integration framework.

Published
2000

49. The Assessment of Enterprise Education in the Secondary Sector: A new approach?

Author

Draycott, Matthew, Rae, David, and Vause, Katie

Subjects
Secondary, Curriculum and Instruction, Schools, Teaching, Elementary and Middle and Secondary Education Administration, Secondary Education and Teaching, Entrepreneurial and Small Business Operations, Secondary education, Assessment, Organizational Behavior and Theory, United Kingdom, Education, ComputingMilieux_COMPUTERSANDEDUCATION, Teacher Education and Professional Development, Business, Enterprise, Educational Assessment, Evaluation, and Research
Abstract

Purpose: This article explores the challenges of assessing enterprise education in the secondary education sector. It aims to provide useful insights to help practitioners understand how to evidence the impact of enterprise learning by students. It is necessary because although the assessment of enterprise education activities has been widely highlighted as a key area of concern, it continues to be under represented in the literature. Questions remain as to how educators seeking to monitor student progression can capture quality data and measure relevant aspects of development, often leading enterprise education to be monitored rather than assessed. The article challenges this position by investigating the problems of assessing enterprise in secondary education, examining what does and does not work, and providing practitioners with useful guidance. Approach: The paper has two stages; firstly by presenting a critical review of the existing literature with insights from specialist practitioners sourced through an online survey and a seminar. This provides a broad review of the field from a practitioner standpoint focusing on current assessment techniques and standards. Using this data a conceptual pedagogy is proposed for the delivery of enterprise education and a methodology for its assessment, to be developed in future work. Findings: A critical review of the assessment of enterprise education is presented. This exposes challenges of a confused field, with pockets of good practice in schools often not shared or understood out of context. The development of a novel pedagogical model for teaching enterprise education is proposed, linked to a prototype assessment methodology which presents a new approach for enterprise teaching and learning. Practical Implications: The paper provides a conceptual model for structuring enterprise education which may have relevance across the secondary sector and beyond. The work is limited at this stage since participants in the research were drawn from one geographic area in the East of England, and examples of qualifications reviewed were not exhaustive, but these limitations can be addressed in future research. Value: In this important topic it is vital that new approaches are developed which can a broader debate is created especially at a time of such great change in the educational landscape. This paper provides a platform for further development in the field.

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