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Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

This paper explores the role of institutional objects in the constitution of institutional logics. Institutional objects depend for their objectivity on the goods produced through those objects, such as economic models, passports, or sacred texts. The authors theorize institutional logics as grammars of valuation that institutionalize goods through institutional objects. The authors identify four value moments through which goods are objectified: institution, the instituting of a good, a belief and an imagination of its objective goodness; production, how the good is produced, what practices are productive of the good; evaluation, how good is the good, the practices and objects through which worth in terms of that good is determined, and territorialization, the domain of reference of the good, to what objects and practices a good can and does refer in its instantiations. The authors assess the adequacy of our model through an institutional object based on the good of “market value” – i.e., an options pricing model. The authors discuss the implications of these findings for institutional logical theory and the sociology of valuation.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

THAT we devote the greater part of this number to memories of Louis Stanley Jast will surprise none of our senior readers. He was the embodiment of the public library, and for that matter other library, movement in its best characteristics for the past fifty years. He was also one of the founders of THE LIBRARY WORLD and found in its pages for years the effective medium in which his technical studies could be expressed. We acknowledge with thanks the help that several of his former colleagues have given in the preparation of this memoir and we gather from Mr. Berwick Sayers that it may be the precursor of a biographical study that he will write in which what it is only possible to indicate here may be made more complete. The unanimity of opinion in our writers, none of whom has seen the work of the others, on the importance of Jast is remarkable. Incidentally we may note that the best portrait of Jast, showing his Strong, meditative and enquiring genial personality, is that which forms the frontispiece of his Libraries and Living; a selection of his essays and verses which we hope our readers will turn to again.

THESE are grave days, and perhaps especially grave for those who are workers in books, in art and in the things of the mind and spirit. They are days which may make, or may mar, much that such people as the readers of THE LIBRARY WORLD have striven for through a century or more. In war the material things, money, food, clothes, cease to be ordinary problems; they become urgent; and all the graces of life, even education itself, are endangered. We have yet to experience the full impact, let alone the reactions, of the drastic war taxation recently imposed. Necessary it is, no doubt, but that will not lessen its effects.

Different factors affecting seam instability are discussed and major energy terms involved and their order of magnitude are recognised. By comparing pre‐buckling and post‐buckling energies, four dimensionless groups were derived which are responsible for seam instability and can be used as independent variables in analysing the experimental results. The paper goes further and compares the analytical conclusions with the results of other investigators.

A relocalization movement, often referred to as neolocalism, is a foot with the aim of rekindling local and regional bonds between people and communities by intentionally and comprehensively crafting senses of place through various promotional strategies. Local-scale businesses often contribute to neolocal efforts through the integration of “place” with their brand development and marketing schemes. Together such efforts converge to form local consumption spaces that foster both economic vibrancy and social cohesion within and across communities. While sometimes recognized as a secondary benefit, environmental stewardship has yet to be fully developed as a neolocal construct and consistent trait of local consumption spaces. In this chapter, an extensive review of the intersection between the environmentalism, neolocalism, and eco-entrepreneurship literature is used to conceptually frame the notion of eco-consumption spaces. The insights generated lead to a proposed research agenda that includes recommendations pertaining to both empirical settings and methodological strategies.