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Article
Publication date: 1 August 1995

Arnold Barfield

The question is: should women be encouraged to reduce dietary fats– especially saturated fats – as a measure to preventcardiovascular disease (i.e. heart disease plus stroke)…

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Abstract

The question is: should women be encouraged to reduce dietary fats – especially saturated fats – as a measure to prevent cardiovascular disease (i.e. heart disease plus stroke)? Presents evidence to support the conclusion that enhanced levels of blood cholesterol do not indicate enhanced risk of cardiovascular disease in women. Similar evidence supports the conclusion that enhanced blood cholesterol levels do not indicate enhanced risk of all‐cause death, i.e. they do not indicate reduced life expectancy. Hence there is no rational basis for adopting a diet designed to reduce cholesterol, e.g. one based on reduced consumption of saturated fat. These conclusions illustrate the undesirability of pursuing measures to reduce a single disease – in this case coronary heart disease – in isolation from consideration of risk relations for other ailments and for overall health.

Details

Nutrition & Food Science, vol. 95 no. 4
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 1 January 1999

Alan Dunk

Considerable international attention is now focused on management accounting to deliver value‐adding services that facilitate effective decision making against the backdrop of…

Abstract

Considerable international attention is now focused on management accounting to deliver value‐adding services that facilitate effective decision making against the backdrop of complex and often unpredictable global structural changes. A review is made of a number of potential opportunities for accounting to contribute to organisational performance, together with a discussion of some possible shortcomings. One conclusion arising from this analysis is that management accounting must become organisationally proactive to ensure its value‐adding role.

Details

Pacific Accounting Review, vol. 11 no. 1/2
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 1 January 1991

J.R. Carby‐Hall

In a previous monograph a discussion took place on stages one and part of stage two of the three stage process in an unfair dismissal action, namely the employee having to show…

Abstract

In a previous monograph a discussion took place on stages one and part of stage two of the three stage process in an unfair dismissal action, namely the employee having to show that he has been dismissed (stage one), and some of the reasons for dismissal which fall within the statutory categories, namely the employee's capability and qualifications; misconduct and redundancy (part of stage two). In this monograph an analysis is proposed on the two remaining reasons, these being the contravention of a duty imposed by an enactment and some other substantial reason. There will then follow a discussion on the test of fairness as constituting the third of the three stage process and on the remedies available when the tribunal finds that the employee has been unfairly dismissed.

Details

Managerial Law, vol. 33 no. 1/2/3
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 February 1912

We publish this month a report of a case which was recently heard by the Stipendiary at Middlesbrough, in which a Co‐operative Society was summoned for being in possession of meat…

Abstract

We publish this month a report of a case which was recently heard by the Stipendiary at Middlesbrough, in which a Co‐operative Society was summoned for being in possession of meat which was condemned as tuberculous and as unfit for human food. In view of the magisterial decision, it is of interest to review the facts of the case. It appears that Inspector WATSON visited the defendant society's slaughter‐house, and that he saw there several carcases hanging up and an employee dressing a carcase which was obviously tuberculous. In reply to Inspector WATSON'S demand, the internal organs of the animal were produced and were found to be covered with tuberculous nodules. Dr. DINGLE, the Medical Officer of Health, accompanied by Mr. G. ANDERSON, the Chief Sanitary Inspector, subsequently visited the slaughter‐house and agreed that the carcase was undoubtedly tuberculous and quite unfit for human food. Accordingly they seized the carcase which was subsequently condemned by order of the magistrate. When the defendant society was summoned before the Court, the counsel for the prosecution pointed out that when Inspector ANDERSON visited the slaughter‐house he asked the slaughterer why he had continued dressing the carcase when it was obvious to anyone that the meat was tuberculous. The condition of the carcase was not disputed by the defendants, but it was contended that the slaughter‐house was under the control of the manager and that no carcase would be removed until it had been inspected by him. In view of this contention for the defence, the magistrate held that it had not been proved that the meat was intended for human food, despite the fact that the diseased internal organs had been removed, and that the carcase had been dressed as if it were intended for use as food. If the decision in all such cases rested upon evidence of a similar nature, it is obvious that the Public Health Acts would become inefficient and useless, inasmuch as it would only be necessary for a defendant to state that any diseased meat found in his slaughter‐house was awaiting the inspection of the manager, and then the law could not interfere. Such a condition of things would obviously be unsatisfactory. The Stipendiary observed that the prosecution was justified, and commended the ability with which the Health Department carried on its work.

Details

British Food Journal, vol. 14 no. 2
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 June 1990

Barrington Nevitt

The nature of communication between machines and people is contrasted and the power of words, concepts, and models as metaphors, both to help and to hinder thinking, is discussed…

Abstract

The nature of communication between machines and people is contrasted and the power of words, concepts, and models as metaphors, both to help and to hinder thinking, is discussed. The article observes how every human artefact manifests its own grammar, rhetoric, and logic, and tends to resume the character of spoken natural language through electric speed‐up. It is emphasised that new acoustic‐space process patterns, created by the electric communication environment, are superseding old visual‐space ground rules of the mechanical world. The article then considers how to harmonise these conflicting, but complementary, “natural” orders by learning to anticipate the material, mental, and social effects of our artefacts as human communication media.

Details

Kybernetes, vol. 19 no. 6
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 1 March 1954

OUR correspondent revives the problem of fiction supply on a paying basis to readers in public libraries. The figures he gives of the sums that a charge of one penny per issue…

Abstract

OUR correspondent revives the problem of fiction supply on a paying basis to readers in public libraries. The figures he gives of the sums that a charge of one penny per issue might realize in certain libraries if the number of books issued remains as last year are impressive; the sums are usefully substantial. He does not deal with objections obvious to librarians. We have recently been admonished for making any charge in connexion with our lendings, as we have shown in these pages, when we wrote that the law can be altered although new library legislation seems unlikely at present. The other quite practical difficulties are that one withdraws privileges from the public only at the risk of a clamour for their restoration. Then it is commonsense to argue that if the people desire to provide themselves with any kind of reading from public funds they have the right to do so. At present they appear to exercise that right, otherwise it seems unlikely that a large city would allow two millions of fiction to be circulated out of a total issue of three and a half millions. It cannot be contended that our local statesmen do not see the significance of these figures. There is the further question of the unsatisfactory nature of the terms non‐fiction as embracing everything that is not narrative imaginative prose, and fiction as embracing everything that is. The whole question, like the poor, is always with us, but it cannot conveniently be brushed aside.

Details

New Library World, vol. 55 no. 8
Type: Research Article
ISSN: 0307-4803

Book part
Publication date: 4 October 2012

Monica L. Smith

Purpose – This paper utilizes the perspective of abundance, rather than scarcity, to understand economies of cities. It also proposes that the earliest urban centers were…

Abstract

Purpose – This paper utilizes the perspective of abundance, rather than scarcity, to understand economies of cities. It also proposes that the earliest urban centers were attractive places of settlement because they represented a greater variety of jobs and objects compared to the rural countryside.

Design/methodology/approach – The evolutionary trajectory of our species indicates that humans sought out abundance in their natural environments as early as a million years ago. People also deliberately replicated conditions of abundance through the manufacture and discard of large quantities of repetitive objects, and through the “waste” of usable goods. The development of urban centers 6,000 years ago provided new opportunities for both production and consumption and an abundance of diverse goods and services. These processes are analogous to contemporary economists’ views of abundance as a desirable principle and Chris Anderson's view of the Long Tail as the explanatory mechanism for the production and consumption of goods when greater distribution becomes possible.

Social implications – Today, cities are growing very rapidly despite objectively deleterious conditions such as crowding, pollution, competition, and disease transmission. By recognizing the “pull” factors of consumption and opportunity, researchers can expend their energies to mitigate the negative effects of cities’ inevitable growth.

Originality/value – Prior archaeological and contemporary analyses of cities have focused on the role of the upper echelons of the political and economic hierarchy; in contrast, this “bottom-up” approach addresses the attractions of cities from the perspective of ordinary inhabitants.

Details

Political Economy, Neoliberalism, and the Prehistoric Economies of Latin America
Type: Book
ISBN: 978-1-78190-059-8

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Book part
Publication date: 6 May 2003

Khim Ling Sim and James A. Carey

Simons (1995b) suggests that most writing on empowerment often fails to recognize that empowerment requires greater control. Accordingly, we investigate the type of control via…

Abstract

Simons (1995b) suggests that most writing on empowerment often fails to recognize that empowerment requires greater control. Accordingly, we investigate the type of control via rewards and punishment systems, which fits best in the context of empowered work teams. Specifically, we hypothesized that empowerment will lead to improvement in manufacturing performance only when rewards are based on group performance, i.e. a situation where the collective benefit of both individual team members and those of the firm are maximized. Utilizing a survey methodology, four compensation types were examined, including fixed pay, fixed+non-monetary incentives, individual-based incentives, and group-based incentives. Results show that the favorable effect of work team empowerment was not observed under fixed-pay, fixed+non-monetary incentives, or individual-based incentives. In many instances, fixed-pay or individual-based incentives interact with work team empowerment to produce a negative effect on manufacturing cost, manufacturing lead time, or non-value-added-activities. On the other hand, manufacturing plants which use group-based incentives were able to reap the benefit of work team empowerment and translate that into enhanced performance.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-207-8

Article
Publication date: 6 July 2012

Ilias Kapsis

The purpose of this article is to discuss the long‐term impact of the current financial and economic crisis on competition in the European Union (EU) banking sector.

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Abstract

Purpose

The purpose of this article is to discuss the long‐term impact of the current financial and economic crisis on competition in the European Union (EU) banking sector.

Design/methodology/approach

The article first discusses the long term role of competition in the banking sector, commenting on policy developments prior to the crisis. Then the impact of the crisis is discussed focusing on two main areas of policy state: aids and bank regulation and supervision. The article culminates with the conclusions.

Findings

The main findings about state aids are that the efforts of the Commission to ensure that aided companies would not use the government support to distort competition seem to be working. However, given that the full impact on competition of these aids may take years to be felt, the Commission should be prepared to take action where necessary to ensure that competition will be protected. The provision of state aids could not have been avoided due to the grave systemic risks associated with bank failures. In respect of regulation and supervision, the article concluded that there is a lot of work to be done in this area to ensure that mistakes that led to the crisis will not be repeated but also that there is need for the Commission to ensure that the reforms to the regulatory and supervisory architecture do not occur at the expense of competition.

Originality/value

The article contains proposals about policy adjustments, thus contributing to the ongoing debate about the role of competition policy in the efforts to address the impact of the crisis.

Details

International Journal of Law and Management, vol. 54 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 1 July 2004

Tony Tinker

Capitalism, religion and science (including calculative sciences such as accounting) have a long and turbulent relationship that, today, is manifest in the “War on Terror”. As…

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Abstract

Capitalism, religion and science (including calculative sciences such as accounting) have a long and turbulent relationship that, today, is manifest in the “War on Terror”. As social ideologies, religion and science have played a sometimes decisive influence in the history of capitalism. What can one learn from these past encounters to better understand their relationship today? This paper explores the historical origins of this relationship as a struggle over the ideals of the Enlightenment: – as decline of the modern and the rise of the postmodern. The paper begins by tracing the evolution of Christianities and their different potentials in both resisting and accommodating the extant social order. Islam, in contrast, has,until recently, enjoyed a relatively sheltered existence from capitalism, and today, some factions present a militant stance against the market and the liberal democratic state. Overall, the Enlightenment and modernist projects are judged to be jeopardy – a condition fostered by orthodox economics and accounting ideology, where it is now de rigueur to divide the secular from the non‐secular, the normative from the positive, and the ethical from the pragmatic or realist. Finally, the mechanisms behind this Enlightenment regression are examined here using literary analysis, as a modest prelude to developing a new politics for a progressive accounting; one that seeks to restore the integrity and probity of the Enlightenment Ideal.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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