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December 15, 1971 Docks — Dock work — Movement of cargo from quay‐side to other parts of dock — Union instructions that vehicles must be attended by dock workers — Whether injunctions should be given ex parte.

In 1840 Great Britain became the first government to issue an adhesive stamp for the prepayment of postal fees. The United States issued its first stamps in 1847 and by the mid‐1850s postage stamps were an international phenomenon. The popularity of collecting and studying postage stamps increased accordingly. The term “philatelie” (subsequently anglicized to “philately”) was coined by Frenchman M. Georges Herpin in the 15 November 1864 issue of Collectionneur de Timbres‐Poste, where he combined the Greek words philos (loving, fond) and atelia (free from tax or charge, exempt from payment, franked) and declared “Philately therefore signifies love of everything related to franking.”

This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this paper is to address this issue.

Based on bibliometric analyses and a structured literature review of academic research studies from the organizational, management and accounting literature, the authors develop a conceptual model of the relationship between the use of management controls and the perception of meaningful work.

First, the authors propose that the use of formal management controls in a system (i.e. the levers of the control framework) is more powerful than using unrelated formal controls only. Second, they suggest that the interaction of a formal control system together with informal controls working as a control package can even stretch the perception of meaningful work. Third, they argue that the intensity of the control use matters to enhance the perception of meaningful work (inverted u-shaped relationship).

This study presents the first conceptual model of the relationship between the use of management controls and the perception of meaningful work. It provides valuable implications for practice and future research in the field of performance management.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.

The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.

The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.

This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.

A system which depends on a sequence of slow extensions and developments instead of on the sudden application of a thought‐out and comprehensive code is liable to present surprising lacunæ. Such a system we see in our laws and enactments relating to public health, and one of the most obvious of the lacunæ is in regard to the protection of certain of our food supplies from bacterial pollution. In some directions the safeguards are very efficient, in others they are inadequate or non‐existent. Dr. C. E. Goddard has recently drawn attention to the dangers of bacterial contamination from the sale of bread delivered without wrappers, of fruit—grapes, dates, and others—without any protection, while the numerous articles in grocers' shops which attract flies and which are not protected from them form other risks, the same being said of the fingering of meat in butchers shops. As Medical Officer of Health for the Wembley area, which includes the British Empire Exhibition, 1924, Dr. Goddard will be brought in contact with food problems of great importance. While many such sources of food pollution might be cited, it is perhaps easy to exaggerate their significance in respect of public health. They form serious defects in our methods of food distribution, but of considerably greater importance is the absence of adequate control over the preparation and of subsequent care in respect of what may be called “prepared meat foods” and the lack of supervision over those who handle foods destined for consumption by the public.

Construction organisations are becoming increasingly aware of the impacts of their operations, from both an environmental and, more recently, a social viewpoint. Sustainability standards can enable an organisation to evidence a benchmarked level of performance against a particular issue. To date, research on standards has largely focused on the operational and administrative aspects of their enactment, rather than how they might affect – and be appropriated by – organisational actors. The purpose of this paper is to examine how capacity for learning can affect the success of implementing standards within two construction SMEs.

Taking an organisational learning and absorptive capacity (ACAP) perspective, this research uses the case study approach and abductive logic to understand what role learning plays with regard to sustainability standard implementation.

The results reveal that strong communication channels and commitment to training programmes increase the capacity for implementing standards, but that SMEs tend only to approach standards if they see immediate financial benefits stemming from their implementation.

SMEs provide a challenging context for the implementation of sustainability standards unless there are significant external levers and extrinsic motivation for them to be embraced. Care should be taken in incorporating these aspects into the future design of standards that are more aligned with SME needs.

Stakeholders should seek to apply pressure to firms to positively influence engagement with sustainability standards.

The role and importance of ACAP is an underdeveloped debate in the certification field. This study is the first that links the process of implementing a standard with the ACAP of an organisation.

Many countries have a renewed focus on health inequalities since COVID-19. In England, integrated care systems (ICSs), formed in 2022 to promote integration, are required to reduce health inequalities. Integration is supported by population health management (PHM) which links data across health and care organisations to inform service delivery. It is not well-understood how PHM can help ICSs reduce health inequalities. This paper describes development of a programme theory to advance this understanding.

This study was conducted as a mixed-methods process evaluation in a local ICS using PHM. The study used Framework to analyse interviews with health and care professionals about a PHM tool, the COVID-19 vaccination uptake Dashboard. Quantitative data on staff Dashboard usage were analysed descriptively. To develop a wider programme theory, local findings were discussed with national PHM stakeholders.

ICS staff used PHM in heterogeneous ways to influence programme delivery and reduce inequalities in vaccine uptake. PHM data was most influential where it highlighted action was needed for “targetable” populations. PHM is more likely to influence decisions on reducing inequalities where data are trusted and valued, data platforms are underpinned by positive inter-organisational relationships and where the health inequality is a shared priority.

The COVID-19 pandemic accelerated a shift toward use of digital health platforms and integrated working across ICSs. This paper used an evaluation of integrated data to reduce inequalities in COVID-19 vaccine delivery to propose a novel programme theory for how integrated data can support ICS staff to tackle health inequalities.

Examines the phenomenon of cross‐border property lending and some issues regarding lending procedures and decision‐making processes in the context of the relationship between lender and professional adviser. Commences by placing these procedures and processes in the context of the development of cross‐border European property investment and finance. The UK has been a popular destination for overseas investors and lenders over the last decade and is therefore used as a case study to examine the additional institutional risk that overseas lenders may face when operating outside of their own country and obtaining advice from home professionals. The research identified a lack of clarity in roles and relationships between lender and adviser, difficulties in communications both internally and between overseas branches and headquarters and failures in provision and interpretation of advice. Concludes by identifying the issues which may need to be addressed generally by lenders and their advisers, when lenders are operating in overseas markets.

As stated in the United Nations Global Assessment Report 2022 Concept Note, decision-makers everywhere need data and statistics that are accurate, timely, sufficiently disaggregated, relevant, accessible and easy to use. The purpose of this paper is to demonstrate scalable and replicable methods to advance and integrate the use of earth observation (EO), specifically ongoing efforts within the Group on Earth Observations (GEO) Work Programme and the Committee on Earth Observation Satellites (CEOS) Work Plan, to support risk-informed decision-making, based on documented national and subnational needs and requirements.

Promotion of open data sharing and geospatial technology solutions at national and subnational scales encourages the accelerated implementation of successful EO applications. These solutions may also be linked to specific Sendai Framework for Disaster Risk Reduction (DRR) 2015–2030 Global Targets that provide trusted answers to risk-oriented decision frameworks, as well as critical synergies between the Sendai Framework and the 2030 Agenda for Sustainable Development. This paper provides examples of these efforts in the form of platforms and knowledge hubs that leverage latest developments in analysis ready data and support evidence-based DRR measures.

The climate crisis is forcing countries to face unprecedented frequency and severity of disasters. At the same time, there are growing demands to respond to policy at the national and international level. EOs offer insights and intelligence for evidence-based policy development and decision-making to support key aspects of the Sendai Framework. The GEO DRR Working Group and CEOS Working Group Disasters are ideally placed to help national government agencies, particularly national Sendai focal points to learn more about EOs and understand their role in supporting DRR.

The unique perspective of EOs provide unrealized value to decision-makers addressing DRR. This paper highlights tangible methods and practices that leverage free and open source EO insights that can benefit all DRR practitioners.

Our examination of accounting and violence aims to reinvigorate what it means to provide accountability and visibility given that knowledge and values are socially constructed. The authors follow the legacy of critical accounting research in this essay, using counter accounts, shadow accounting, and narratives to uncover the discipline’s relationship to violence, women, and migrants.