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The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when…
The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class.
The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB.
Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting.
This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.
One of the several claims that Seligman makes for Rooke is that he should be accorded priority in the discovery of the correct, that is Ricardian, doctrine of rent:there…
One of the several claims that Seligman makes for Rooke is that he should be accorded priority in the discovery of the correct, that is Ricardian, doctrine of rent:there seems little doubt that the doctrine of rent was developed practically simultaneously by Malthus, West, Torrens and Rooke in 1814, but so far as the priority of actual publication is concerned, the above list should be reversed. And in the interests of historical accuracy, Rooke and Torrens must hereafter be accorded the position which they deserve. (Seligman, 1903, p. 512)1
Purpose – This chapter attempts to provide a literary analysis of the various ways in which the importance of basketball in North American Native culture…
Purpose – This chapter attempts to provide a literary analysis of the various ways in which the importance of basketball in North American Native culture has been represented in literature produced by three Native American authors: James Welch, Stephen Graham Jones, and Sherman Alexie.
Design/methodology/approach – The foundation of this study is derived from Kareem Abdul-Jabbar’s account of his experiences as a coach of Apache players in Arizona in A Season on The Reservation, and the example of Shoni Schimmel, from the Confederated Tribes of the Umatilla Indian Reservation, who is featured in the documentary, Off the Rez. These documentary accounts are supplemented by a critical apparatus drawn from the ideas of the Anishinaabe critic, Gerald Vizenor.
Findings – The character of the Native basketball star functions as a complex signifier that resists Western conceptions of individual achievement and success in favor of Native conceptions of community and cultural survivance.
Research limitations/implications – The limitations of literary analysis stem from the engagement with a body of Native literature that is by no means comprehensive. In addition, the views expressed by each writer are necessarily punctuated by narrative ambiguity and indeterminacy.
Originality/value – The chapter provides a unique introduction to the motif of basketball in contemporary Native American fiction and the storytelling practices from which meaning emerges. The analysis of the works addressed highlights a Native-centered interpretive approach that reveals the complex meaning of basketball in Native American society. The use of this culturally responsive critical paradigm allows readers to approach Native literary achievement on its own terms, rather than from the perspective of the dominant culture.
The British Medical Journal observes that there is overwhelming evidence that the digestive disorders to which many young children are subject have resulted from the practice of feeding them upon certain foods largely composed of starch. Hitherto no very great effort has been made to prevent these foods being sold, beyond the general advice which is given to mothers and nurses by doctors and health visitors as to the harmfulness of them. Our contemporary points out that the County Council of Rutland have, however, succeeded in obtaining a conviction before the local justices against a druggist for selling an infants' food which was found by the Public Analyst for the County to contain upwards of 70 per cent. of practically unaltered starch, and which was therefore held to be not of the nature, substance, and quality demanded by the purchaser. It appears that the preparation was described as being suitable for an infant only a few days old. A dessertspoonful of the mixture was directed to be put into a basin to be mixed to the thickness of a smooth cream with cold milk or water; to this was to be added half a pint of milk and water in equal parts, and it was then to be brought to the boil. It was contended by the vendor that the boiling would convert the starch into sugar, and this view was supported by a member of the “Society of Public Analysts and other Analytical Chemists.” The British Medical Journal further observes that there are some artificially prepared infants' foods, not containing 70 per cent of starch, in which the conversion of the starch into saccharine bodies may become complete, but considers that it is not very satisfactory that the harmfulness or otherwise of such preparations should be left to the decision of a local bench of magistrates—a course which may well be compared to our disadvantage with that which it is now possible to adopt in Queensland under the provisions of the Health Act of 1911. Section 17 of the Act enables the Health Commissioner to cause to be examined any food which is advertised, for the purpose of ascertaining its composition, properties, or efficiency. He may then report the result of the examination to the Government and publish his report in any newspaper which circulates in the colony. Moreover, the Governor in Council may, on the recommendation of the Health Commissioner, prohibit the advertising or sale of any food which, in the opinion of the Commissioner, is injurious to life or health. Until such an enactment is in force in this country it must be left to other public authorities to follow the example of the Rutland County Council.,
Numerical results are reported for a dilute turbulent liquid‐solid flow in an axisymmetric sudden‐expansion pipe with an expansion ratio 2:1. The two‐phase flow has a…
Numerical results are reported for a dilute turbulent liquid‐solid flow in an axisymmetric sudden‐expansion pipe with an expansion ratio 2:1. The two‐phase flow has a mass‐loading ratio low enough for particle collision to be negligible. The numerical predictions for the dilute two‐phase flow are based on a hybrid Eulerian‐Lagrangian model. A nonlinear k‐ε model is used for the fluid flow to account for the turbulence anisotropy and an improved eddy‐interaction model is used for the particulate flow to account for the effects of turbulence anisotropy, turbulence inhomogeneity, particle drift, and particle inertia on particle dispersion. The effects of the coupling sources, the added mass, the lift force and the shear stress on two‐phase flow predictions are separately studied. The numerical predictions obtained with the improved and conventional particle dispersion models are compared with experimental measurements for the mean and fluctuating velocities at the different measured planes.
This paper discusses the formal organization of the school in order to arrive at ways in which schools might be organized for the fuller development of children. Accepting that the key figure in school organization is the principal who must therefore provide proper leadership, it examines some leaderships styles and indicates that the participative principal is generally to be preferred. School children's perception of various aspects of school organization—rules, discipline and punishment, staff‐pupil relationships—is then discussed. A humanistic organization is then put forward with suggestions as to its implementation.
The development of a new “high‐tech”, “highinvolvement” organisation is sketched. It concentrates on theorganisational design features of the new culture. These design…
The development of a new “high‐tech”, “high involvement” organisation is sketched. It concentrates on the organisational design features of the new culture. These design features are compared and contrasted with those of a theoretical model of a high involvement organisation. Comment is included on progress towards the new culture and some of the difficulties encountered. The broad aim of the article is to help progress organisations′ “people” strategies from “control” to “commitment” and hence improve the effectiveness of organisations′ in an increasingly competitive operating environment.