FULL Terms and Conditions for Use of Online journals can be found HERE.

Unless otherwise noted, the Publisher holds the copyright on all materials published in RSM Journals, whether in print or electronic form, both as a compilation and as individual articles. All Journal content is subject to "fair use" provisions of UK or applicable international copyright laws.

The following guidelines are to assist individual users:

• Individuals may search, view, download, print, or save RSM Journal content for the purposes of research, teaching, and/or private study. Systematic downloading (by robots or other automatic processes) is prohibited without explicit Publisher approval.

• Customer or member account numbers are provided to individuals for their personal use only. Individuals may not share their username or password without the Publisher's permission.

• Individuals may not reproduce, post, redistribute, sell, modify or create a derivative work of any RSM Journal content, without prior, express written permission of the Puiblisher. Permission is granted, however, to provide a limited amount of print or electronic RSM Journal content for purposes of regulatory approval, patent and/or trademark applications or other legal or regulatory purposes.

• Any use and/or copies of this Journal in whole or in part, must include the customary bibliographic citation, including author attribution, date, article title, the Journal name and its URL (web site address) and MUST include the copyright notice. Individuals may not remove, cover, overlay, obscure, block, or change any copyright notices, legends, or terms of use.

For information regarding permissions to reprint or copy Journal content go to our Permissions and Reprints page.

Full Terms and Conditions for Use of RSM Journals can be found here.

RSM Press Journals online is under development and changes may be made in these publications and programs at any time. There is no guarantee that the information contained in the online version of the journal is identical to the print version of the journal.

In no event shall the publisher be liable for any indirect, special, incidental, punitive or consequential damages, including but not limited to loss of data, business interruption, or loss of profits, arising out of the use of or the inability to use the Journal content.

This publication is provided "as is": the Publisher DOES NOT WARRANT OR GUARANTEE ITS ACCURACY, COMPLETENESS, MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. Descriptions of, or references to products or publications, or inclusion of an advertisement in the Journal, neither constitutes nor implies a guarantee, endorsement or support of claims made of that product, publication or service.

Restriction on use of "offline browsers"

Please note:

If you are using an offline browser that allows you to download content from a site and read it later, be aware that we impose one restriction on their use.

In order for us to provide reliable, continuous, and timely access to RSM JOURNALS Online for all readers, we require that you configure your offline browser to request no more than 20 pages per minute (roughly one request every 3-4 seconds).

Be aware that non-compliance with this rule will result in your access to RSM JOURNALS Online being blocked until you contact us and resolve the problem. If you repeatedly break this rule you will be permanently blocked from the site.

Access to site pages via an Open Proxy Server is prohibited.