The important role of efficiency in the health care foodservice sector has been widely addressed in the literature. Different methods for assessing performance have been proposed. In general, most measures were calculated as simple ratios such as food and labour cost per meal or limited...

The paper uses an Australian case study to investigate the changing face of the financial planning arena. It provides an introduction to the establishment of the financial planning industry in Australia. In particular it focuses on the way financial planners have been required to develop...