Accountancy tuition in the private sector

Abstract

The tremendous growth in the number of accountancy students in the 1960s and 1970s inevitably created an automatic increase in demand for the provision of accountancy education. The public sector was not able to satisfy that demand; so the private sector came into its own. Indeed, the number of places in the public sector for accountancy tuition was already strictly limited even before the recent cutbacks in public expenditure on further education. These cutbacks have seriously affected the provision for overseas accountancy students in particular, and it is this area which has shown — and will continue to show — phenomenal growth in the late 1970s and early 1980s.

Competing crystal structures inLa0.5Ca0.5MnO3: Conventional charge order versus Zener polarons

“…The CB CO state consists of FM zig-zag chains in which corner (Mn1) ions have short bonds (1.85 Å) while JT distorted (Mn2) ions have long bonds (2.15 Å) to neighboring O ions. A preliminary calculation of the RXD spectrum using this structure is in reasonably good agreement with experimental RXD spectra for Pr 0.60 Ca 0.40 MnO 3 [27]. The ZP CO state consists of FM planes tiled with polarons which have Mn-O bonds of intermediate length along the polaron axis and this structure is in reasonable agreement with that found for Pr 0.60 Ca 0.40 MnO 3 by neutron scattering [14].…”