Within a Bayesian framework, a random-effects model is developed and applied to adoption of new wheat varieties in South Australia. In this model, not all pieces of information add equally to knowledge about the innovation. The model shows the acquisition of information to be much slower than has been suggested by previous Bayesian models and can also explain laggards and partial adoption. The results have important practical implications for farmers and support agencies. The paper's theoretical contributions are to highlight the structure of information, and to demonstrate how qualitative results can be obtained where the posterior Bayesian distribution is intractable. Copyright 1996, Oxford University Press.

Recent UK information content studies have provided evidence of a significant relationship between earnings and share prices, as in the US, but have also identified an apparent lack of information content for operating cash flow, which is in marked contrast to findings from US research. This paper provides direct evidence on the relationship between earnings, funds flows and cash flows in the UK during the period 1965-84, using tests of association and predictive tests based on a research methodology applied by Bowen, Burgstahler and Daley (1986) to US data. The results provide UK evidence on the contemporaneous and predictive relationships between measures of earnings, funds flows and cash flows which are generally consistent with the US findings of Bowen et al. and which do not support the view that earnings in the UK are superior to cash flows as predictors of future cash Rows.

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The main intention of this paper is to consider the disclosure practices of quoted UK companies during an important period of change in financial accounting practice, the first quarter of the twentieth century. The paper focuses in particular on levels of disclosure, as indicated by the volume of information provided, and on more qualitative aspects of disclosure practice. Our knowledge of the patterns of disclosure practices over time is deficient, despite the work of a number of accounting historians, and is based upon a limited amount of primary evidence. The paper reviews current perspectives on the corporate financial disclosures of the period, provides new evidence on disclosure practices in the form of an analysis and comparison of the published and internal records of thirty quoted companies operating in four major industrial sectors in the UK during the period 1900-24 and draws some conclusions.Financial Accounting;Disclosure Levels,

Computers, telephones, and assistive technology hold promise for increasing the independence, productivity, and participation of individuals with disabilities in academic, employment, recreation, and other activities. However, to reach this goal, technology must be accessible to, available to, and usable by everyone. The authors of this article share computer and telephone access challenges faced by individuals with neurological and other impairments, assistive technology solutions, issues that impact product adoption and use, needs for new technologies, and recommendations for practitioners and researchers. They highlight the stories of three individuals with neurological/mobility impairments, the technology they have found useful to them, and their recommendations for future product development.The following examples demonstrate how computers and telephones, sometimes enhanced with AT, can be used by an individual with a neurological impairment to address functional limitations imposed by the disability and thereby contribute to her independence, productivity, and participation in school, employment, social, and other activities. Specifically, technology can help her:-Engage in discussions and gain and give support.Example: Using a computer-based communication device to talk with friends, family and supervisors, and deliver presentations on the job and using online social networking systems to keep up with friends and relatives, chat with other people who have disabilities, gain support for college and career transitions from mentors, help others, and meet role models [60]. -Achieve high levels of independent living. Examples: Using a voice-controlled system to operate the television, turn lights on and off, open doors, and perform other tasks of daily life; commercial websites to shop for groceries, medications, clothing, and housewares; a cell phone to communicate her needs with care givers as she enjoys communi- ResourcesUseful information about products that can assist an individual with a mobility impairment can be found at the following websites.AbleData http://abledata.com/ Assistive Technology Industry Association (ATIA) http://atia.org/ Closing the Gap