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Problems in accounting for the translation of foreign currencies are as old as money itself, as far back as the ancient Greeks. In the USA these problems have been of primary concern in the twentieth century. Interest in accounting for foreign currency translation seems to have varied directly with the instability of exchange. Of particular note is the interest created by the unsettling economic effects of the First World War, Second World War and the Vietnam War. The standard setting bodies of the accounting profession, including the Committee on Accounting Procedures of the 1930s, the Accounting Principles Board which followed, and particularly the current Financial Accounting Standards Board, have devoted significant efforts to the development of accounting principles in this area, culminating in the present FASB Statement No. 52.

The aim of systems of financial control, installed and operated by management accountants, is to supply managers with relevant information which is up‐to‐date and sufficiently accurate to allow them to control the functions for which they are responsible. The information supplied by accountants should enable managers to be well‐informed when making decisions. Whichever way we look at accounting information we see that it involves people. It is produced and used by people. It is not that accounting information makes possible the control of costs but rather that it provides a logical basis for the control of people and hence the control of costs. It follows from this that accountants cannot afford to ignore the reactions of individuals to control systems or base their financial control systems on an inappropriate model of human behaviour.

This chapter examines everyday food production and consumption by three white working class Jewish sisters in the “outer boroughs” of New York City between the war years of the 1940s and the suburbanization of the 1950s.

The analysis combines theory, social history, and political economic context as well as the memories of daily life during this period.

This analysis is not generalizable to the working class population at large during this era.

The chapter shows the importance of changes in the political economy as well as family structure and intersectionality on the production and consumption of food.

The importance of government intervention and regulation in food distribution as a mechanism to combat scarcity and to increase equality is demonstrated.

The chapter examines the concept of intersectionality from the perspective of white, working class Jewish women. It analyzes the relationship between government policies, the growth of monopoly capital and women’s agency, and it fleshes out the concepts of social reproduction and use value.

Special education in the USA is, in most respects, a 20th century phenomenon and is now governed primarily by federal legislation first enacted in 1975. The federal law in its most recent reauthorization (2004) continues to require a free appropriate public education (FAPE) for all students with disabilities, a full continuum of alternative placements (CAP) ranging from residential or hospital care to inclusion in general education, an individual education plan or program (IEP) for each student identified as needing special education, and placement in the least restrictive environment (LRE) that is thought best for implementing the IEP. Parents must be involved in the special education process. Approximately 14 percent of public school students were identified for special education in 2004–2005, but the number and percentage of students identified in most high-incidence categories as needing special education have declined in recent years (the total for all categories was about 8.5 percent of public school students in 2010). A variety of evidence-based interventions can be used to address the wide range of instructional and behavioral needs of students with disabilities and their families, including transition to further education or work, family services, and teacher education. Special education in the USA may find new sources of support and thrive or may become less common or be abandoned entirely due to criticism and withdrawal of support for social welfare programs of government.

Achieving equity in international research is one of the pressing concerns of the twenty-first century. In this era of progressive globalization, there are many opportunities for the deliberate or accidental export of unethical research practices from high-income regions to low- and middle-income countries and emerging economies. The export of unethical practices, termed “ethics dumping,” may occur through all forms of research and can affect individuals, communities, countries, animals, and the environment. Ethics dumping may be the result of purposeful exploitation but often arises from lack of awareness of good ethical and governance practice.

This chapter describes the work of the TRUST project toward counteracting the practice of ethics dumping through the development of tools for the improvement of research governance structures. Multi-stakeholder consultation informs all of TRUST’s developments. Most importantly, this gives voice to marginalized vulnerable groups and indigenous people, who have been equal and active partners throughout the project.

At the heart of the TRUST project is an ambitious aim to develop a Global Code of Conduct for Research in Resource-Poor Settings. Uniquely, the Code provides guidance across all research disciplines in clear, short statements, focusing on research collaborations that entail considerable imbalances of power, resources and knowledge and using a new framework based on the values of fairness, respect, care, and honesty. The code was recently adopted by the European Commission as a reference document for Horizon 2020 and Horizon Europe.

Challenged by a clear shortfall of available employees to be long-term members of the food service industry, this paper aims to establish reasons for the shortage of available employees and curate a number of strategies to improve the situation.

This paper draws on the perspectives of many industry stakeholders. These professionals collaborated to identify a number of contributing factors to the shortage of employees in the Canadian food and beverage industry. Corresponding solutions were assessed, prioritized and categorized by groups responsible for taking action.

There are many strategies that can be implemented in both the short and long term that can increase the draw for potential employees to join this industry.

Industry members, educators and government policymakers can all play a role in improving the worker shortage in the food service industry. The recommendations range from industry collaboration to redefinition of jobs and to redistribution of wages.

The co-authors of this paper include the President and CEO of Ontario Restaurant, Hotel and Motel Association and educators with strong industry experiences gained in the positions of food and beverage director, restaurant manager and executive chef. Given the diverse experiences of the author team, this paper creates a more holistic view of the recommendations to consider for this industry to see positive change.

The purpose of this paper is to identify the state of academic research on innovation in tourism. The authors present a systematic review of the literature, different research approaches and perspectives on tourism innovation; offer a synthesis of our findings and provide a discussion and proposals for future research.

Existing studies on innovation in hospitality and tourism (included in the Web of Knowledge database) were reviewed, and their limitations were identified. A procedure used in previous studies (Crossan and Apaydin, 2010; Tranfield et al., 2003; Becheikh et al., 2006) was applied. Moreover, aiming to reveal theoretical foundations of tourism innovation research and identify their structure, a bibliometric analysis was performed.

This paper identifies 152 published papers that represent the major efforts in expanding the body of research on innovation in hospitality and tourism. The importance of innovation for business and regional competitiveness and success has been recognised by both researchers and practitioners. In the papers included in the sample of this paper, the authors identified a general consensus that much remains to be done in the development of the theory of innovation in tourism. Through bibliometric analysis, nine co-citation networks, or clusters, were retrieved by applying co-citation relations among the most cited authors. The examination of these nine clusters revealed some dominant themes that characterise the field.

The authors used three databases: Science Citation Index Expanded, Social Sciences Citation Index (SSCI) and Arts & Humanities Citation Index. While these databases may not include all relevant research, the authors, nonetheless, believe that by using a rigorous procedure in reviewing the literature systematically, they were able to reduce the probability of neglecting any information that would critically change the content of the present paper.

The aim of this paper was to bring together the prior research with presently existing models that may be used in further research. For the continuation of the research, the authors propose additional studies with the aim of theory development. By introducing new theoretical ideas and theoretical models, more qualitative and inductive research would help to stimulate further work. As stated above, researchers could go further by undertaking quantitative methods to empirically verify the theoretically proposed models.

Since the last review (Hjalager, 2010) of past studies in tourism innovation, mostly focusing on studies up to 2009, tourism innovation research has grown noticeably in terms of diverse topics. In this paper’s database, the year with the most publications was 2012 with 48 papers, followed by 2014 with 42 (by 19 September), 2010 and 2011 with 41 and 2009 with 29. To the authors’ knowledge, no updated reviews focusing on innovation in tourism have been published recently. This study, consisting of a systematic review of academic literature, includes analyses of the international context, the methodology used, the points of view, the level of analysis (micro-level, macro-level and general level) and the type of innovation discussed in the paper. Moreover, the authors did not find any studies that used bibliometric analysis to identify the structure of the theoretical foundation of research in the area of innovation in tourism.

This chapter presents a virtue-based approach to research ethics which both complements and challenges dominant principle- and rule-based ethical codes and governance frameworks. Virtues are qualities of character that contribute to human and ecological flourishing, focussing on the dispositions and motivations of moral agents (in this case, researchers) as opposed to simply their actions. The chapter argues for the usefulness of ‘researcher integrity’, in the context of increasing interest internationally in ‘research integrity’ frameworks for regulating research practice. ‘Researcher integrity’ is analysed, including weak and strong versions of the concept (conduct according to current standards, versus reflexive commitment to ideals of what research should be at its best). Researcher integrity in its stronger sense is depicted as an overarching complex virtue, holding together and balancing other virtues such as courage, care, trustworthiness, respectfulness and practical wisdom. Consideration is given to educating researchers and university students as virtuous researchers, rather than simply ensuring that rules are followed and risks minimised. Several approaches are outlined, including Socratic dialogue, to develop attentiveness and respectfulness and participatory theatre to rehearse different responses to ethical challenges in research. Some limitations of virtue ethics are noted, including dangers of reinforcing a culture of blaming researchers for institutional failings, and its potential to be co-opted by those who wish to indoctrinate rather than cultivate virtues. Nevertheless, it is an important counter-weight to current trends that see research ethics as entailing learning sets of rules and how to implement them (to satisfy institutional research governance requirements), rather than processes of critical and responsible reflection.

To enhance the understanding of entrepreneurial communication strategies in the start-up phase of the business, a resource dependence perspective is presented. Resources can be categorized in several ways. Penrose (1959), one of the pioneers in the resource-based view, and the subsequent work of, for example, Wernerfelt (1984) and Barney (1991), have brought the individual, the entrepreneur and especially resources within the business into focus. The process school of the resource-based view focuses on processes and activities and internal strategic capabilities (Tucker, Meyer, & Westerman, 1996). Furthermore, capabilities are based on developing, carrying and exchanging information through the business's human capital (Tucker et al., 1996). Grant (1991, p. 122) defined such capabilities as ‘complex patterns of coordination and cooperation between people, and between people and (tangible) resources’. Baum, Locke, and Smith (2001) and Lee, Lee, and Pennings (2001) found that new businesses’ internal capabilities are the primary determinants of the businesses’ performance. One of the intangible resources could be a business reputation (Deephouse, 2000). A positive reputation creates advantages in order to obtain, for example, financial capital.

Discussions about conflict at work generally tend to revolve around examples of overt industrial action, taken against an employer by a group of well‐organised employees. As the service sector becomes increasingly prominent within the UK, this model is no longer adequate – if it ever was – since much action is covert and individualistic in nature. Moreover, managers themselves may also engage in activities designed to defy or subvert central policy initiatives. This monograph is concerned with an analysis of such activities in a night‐club environment, and is based on six years research during which one of the authors worked as an employee for a large service sector organisation. It illustrates graphically the way in which employees resisted management instructions, or sought to “get even” with individuals who had alienated them. The implications which this research suggests for improving systems of management in an environment such as this are assessed.