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The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test Sombart's theory that scientific double entry bookkeeping was an essential prerequisite for the development of modern capitalism and the emergence of the public corporation during the late sixteenth and early seventeenth centuries. Rather than being a development of Paciolian bookkeeping, double‐entry bookkeeping in sixteenth century Netherlands was grounded in northern German (Hanseatic) business practices.

Sixteenth century Dutch business records and Dutch and German bookkeeping texts are used to establish that north German Hanseatic commercial practices exercised the greatest influence on The Netherlands' bookkeeping practices immediately prior to the development of the capitalistic commercial enterprise in the first years of the seventeenth century.

Contrary to Sombart's thesis, scientific double‐entry bookkeeping was rarely used in sixteenth century Netherlands, which became Europe's most sophisticated commercial region during the late sixteenth century and early seventeenth century. Instead, extant commercial archives and the numerous sixteenth century accounting texts suggest that Hanseatic business practices and agents' (factors') bookkeeping were the dominant influence on northern Netherlands' business practices at this time. The organisation and administrative practices of Netherlands' businesses prior to the seventeenth century, especially their decentralised structure and lack of a common capital, were founded on Hanseatic practices that were considerably different to the best Italian practice of the time.

North German influences on Dutch accounting and business practices have significant implications for social theories of the development of capitalism, notably that of Bryer, that assume the use of a scientific (capitalistic) form of double‐entry bookkeeping was essential to the development of capitalism from the seventeenth century. This is tested in a subsequent paper which examines the accounting practices of the Dutch East India Company (Verenigde Oost‐Indische Compagnie or VOC) which was founded in 1602 at the very cusp of modern capitalism. The research presented here was partially constrained by the scarcity of transcriptions of original sixteenth century bookkeeping records.

The vigorous debate in the accounting history literature about the dependence of modern capitalism upon a scientific (capitalistic) form of double entry bookkeeping prompted by Sombart has been mainly concerned with England. This paper introduces into the debate material which documents the accounting and business practices of the most commercially advanced region of Europe in the late sixteenth century and the influence of Dutch bookkeeping texts.

Purpose – In this chapter, we examine individual- and country-level differences in perceived job insecurity in the 27 European Union countries (EU27) within a multilevel framework.

Design/methodology/approach – We primarily focus on cross-national differences in perceived job insecurity in the EU27 and consider several possible explanations of it, including flexible employment practices, economic conditions, labor market structure, and political institutions. We examine both individual- and country-level determinants using multilevel partial proportional odds models based on individual-level data from the 2006 Eurobarometer 65.3 and country-level data from a variety of sources.

Findings – We find that European workers feel most insecure in countries with high unemployment, low union density, low levels of part-time and temporary employment, relatively little social spending on unemployment benefits, and in post-socialist countries.

Research limitations/implications – The findings from this study suggest that flexible employment practices do not necessarily cause workers to feel insecure in their jobs. This is likely due to the different nature of part-time and temporary employment in different institutional contexts.

Originality/value – This study is one of the most comprehensive accounts of perceived job insecurity in Europe given the focus on a larger number of countries and macro-level explanations for perceived job insecurity.

Fewer researchers have investigated the climatic and economic drivers of land-use change simultaneously and the interplay between drivers. This paper aims to investigate the nonlinear and interaction effects of price and climate variables on the rice acreage in high-latitude regions of China.

This study applies a multivariate adaptive regression spline to characterize the effects of price and climate expectations on rice acreage in high-latitude regions of China from 1992 to 2017. Then, yield expectation is added into the model to investigate the mechanism of climate effects on rice area allocation.

The results of importance assessment suggest that rice price, climate and total agricultural area play an important role in rice area allocation, and the importance of temperature is always higher than that of precipitation, especially for minimum temperature. Based on the estimated hinge functions and coefficients, it is found that total agricultural area has strong nonlinear and interaction effects with climate and price as forms of third-order interaction. However, the order of interaction terms reduces to second order after absorbing the expected yield. Additionally, the marginal effects of driven factors are calculated at different quantiles. The total area shows a positive and increasing marginal effect with the increase of total area. But the positive impact of price on the rice area can only be observed when price reached 50% or higher quantiles. Climate variables also show strong nonlinear marginal effects, and most climatic effects would disappear or be weakened once absorbing the expected rice yield. Expected yield is an efficient mechanism to explain the correlation between crop area and climate variables, but the impact of minimum temperature cannot be completely modeled by the yield expectation.

To the best of the authors’ knowledge, this is the first study to examine the nonlinear response of land-use change to climate and economic in high-latitude regions of China using the machine learning method.

This paper aims to summarize amendments to Rule 22c‐2 under the Investment Company Act of 1940, the “redemption fee rule”, adopted by the Securities and Exchange Commission on September 26, 2006.

Provides background to the redemption fee rule, defines financial intermediaries and intermediary chains, and discusses how funds are expected to implement the rule and associated frequent trading policies.

Under the redemption fee rule, the boards of most mutual funds are required to consider whether to implement a fee of up to 2 percent of the value of any shares redeemed by a customer from a fund within a short time after purchase. Amendments to the rule clarify operation of the rule and reduce mutual funds' costs in complying with it.

Outlines the requirements of the amendments to Rule 22c‐2 under the Investment Company Act of 1940.

This chapter identifies the attributes that learners need in order to learn effectively in new technology rich educational environments. There are a number of different ways of synthesising the findings from this emerging literature which relies heavily on qualitative research. This chapter reports on a literature review which adopted a deliberately interpretative qualitative meta-analysis, synthesising the findings from 15 key studies. As such, the chapter demonstrates a way of reviewing and compiling current research. The synthesis resulted in the identification of six attributes that learners need to do well in next generation learning spaces. These are engaged, connected, confident, adaptable, intentional and self-aware. Although some of these attributes are applicable to all learning contexts, those of being connected, confident, adaptable, and intentional seem to be particularly important in learning in next generation learning spaces. The challenge is to design learning activities that encourage and reward the development of these attributes. The hope is that through both its findings and its method, this chapter provokes debate on what it now means to be a successful learner in today’s technology rich world.

Considers psychological, linguistic and marketing aspects of brand name characteristics. Presents the inherent brand name characteristics which lead to memorable names that support the desired product image. Concludes that brand names should be simple, distinctive, meaningful, emotional, make use of morphemes, phonemes, alliteration, consonance, and should make a sound associate of product class, as well as being legally protectable; a well‐planned brand name will require less marketing money to achieve recall and image targets.

This paper reports experiments with a term weighting model incorporating relevance information in which it is assumed that index terms are distributed dependently. Initially this model was tested with complete relevance information against a similar model which assumes index terms are distributed independently. The experiments demonstrated conclusively that index terms are not independent for a number of diverse document collections. It was concluded that the use of relevance information together with dependence information could potentially improve retrieval effectiveness. As a result of further experiments the initial strict dependence model was modified and in particular a new relevance‐based term weight was developed. This modified dependence model was then used as the basis for relevance feedback, i.e. with partial relevance information only, and significant increases in retrieval effectiveness were achieved. The evaluation method used in the feedback experiments emphasized the effect of the feedback on documents which the potential user would not previously have seen. Finally the incorporation of relevance feedback in an operational system is considered and in particular it is argued that if high recall searches are required, relevance feedback based on the modified dependence model may be superior to the widely used Boolean search.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Mega-events have been the topic of unprecedented consideration within recent research. Research on the residents' perspectives, however, is still in the infancy stage, yet a key contributor to the overall legacy planning considerations and process. This research investigates resident perceptions toward a mega-event to assist with planning/execution of such events in addition to advancing knowledge within this area.

For this research, an online survey was utilized to reach out to residents in the host city during the mega-event, Solar Eclipse Weekend. Factor analysis and cluster analysis were used to analyze the results.

Using exploratory factor analysis, 305 online surveys were analyzed. Using varimax rotation, factor analysis determined four significant factors: environment, local engagement, tourism support, and infrastructure. Cluster analysis was then conducted identifying three clusters of residents labeled neutralists, supporters and enthusiasts.

The practical implications should be of assistance to professional event planners, city governments and destination marketing organizations. Through utilization of the information provided, community participation should be sought after throughout the planning phase and into the management and execution of large events to best gain resident support.

This research further explored residents' perspectives of a mega-event. While this area of research has been noted in strategic approaches to planning, managing and executing mega-events, the research on stakeholders (such as residents') perspectives is still in the infancy stage. This research contributes to advancing industry planning approaches and strategic execution, in addition to advancing academic knowledge within this area.