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Article
Publication date: 1 March 1971

John A. Millar

Although iron is one of the most abundant elements in nature, anaemia due to iron deficiency is probably the world's most common nutritional disorder. It has been estimated that…

Abstract

Although iron is one of the most abundant elements in nature, anaemia due to iron deficiency is probably the world's most common nutritional disorder. It has been estimated that 20–30% of the earth's population are affected by the disease. Since an adequate supply of iron is essential for many crucial bodily functions, this paradox of “famine in the midst of plenty” is a serious national and international health problem. In this article we shall look at the various causes of iron deficiency and its consequences, at methods of treatment, and at other nutritional aspects of iron metabolism.

Details

Nutrition & Food Science, vol. 71 no. 3
Type: Research Article
ISSN: 0034-6659

Book part
Publication date: 1 June 2011

Willie Henderson

The memorial is an account of Smith's personality and work by a former and favored student. It is a sustained personal reminiscence backed by the reminiscences of others who…

Abstract

The memorial is an account of Smith's personality and work by a former and favored student. It is a sustained personal reminiscence backed by the reminiscences of others who admired Smith together with an account of Smith's working practices and of his main texts. It is in this sense subjective as well as objective. It is not a full-scale biography, rather a biographical sketch and it is necessarily limited by its very proximity to the subject. The principal and other informants knew Smith and liked him. However, given Stewart's own profession, the work is more than this. It was written in the context of the consequences for Smith's reputation in the light of the French Revolution. Stewart is anxious, given the sensitivities concerning the destructive radicalism in France and in the context of the conservative reaction in Britain, to distance Smith's ideas on liberty and on policy from those ideas as they were being expressed in revolutionary France. In this way, Stewart's biographical work is both an account of Smith's life and works and a politicized interpretation of his principle economic ideas.

Details

Research in the History of Economic Thought and Methodology
Type: Book
ISBN: 978-1-78052-006-3

Book part
Publication date: 31 October 2023

Paul Oslington

I suggest that the search for Adam Smith’s theodicy is likely to be in vain. The paper begins with a brief history of approaches to evil, emphasizing the context in which they…

Abstract

I suggest that the search for Adam Smith’s theodicy is likely to be in vain. The paper begins with a brief history of approaches to evil, emphasizing the context in which they arose, and the questions authors were addressing. Approaches most relevant to Adam Smith include those of Augustine and Calvin, and the early modern theodicies of Leibniz, Samuel Clarke and William King, as well as the attacks on them by Bayle and Voltaire. Scottish Enlightenment writers were not terribly interested in theodicy, though Hutcheson and Kames did devote space to their versions of problems of evil. David Hume’s Dialogues on Natural Religion are often taken to be classic statement of the problem of theodicy and argument against religious belief, but his concern was to demolish rationalistic theodicies rather than religious belief or practice. The paper then turns to Smith’s writings, considering similarities and differences to these approaches to evil. Smith emphasizes the wisdom and beneficence of God, and that evils we observe are part of a larger providential plan. He makes no attempt to justify the God in the face of evil, and in this respect Smith shares more with Augustine and Calvin than he does with the early modern theodicists. Smith’s approach to evil is simple and ameliorative. Smith’s approach contrasts with early nineteenth century English political economists, from Malthus onwards, for whom theodicy was important. Whatever view we take of the theodicists project of justifying an all-powerful and good God in the face of evil may, we still struggle to make sense of economic suffering and evil.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Keywords

Book part
Publication date: 14 August 2015

Liam Séamus O’Melinn

This paper argues that the revolution in intellectual property rights is not forward-looking, but backward looking, and that it is not consonant with the purposes of the patent…

Abstract

This paper argues that the revolution in intellectual property rights is not forward-looking, but backward looking, and that it is not consonant with the purposes of the patent and copyright clause. It is animated by the theory of common law copyright, which deliberately reconceptualizes social relations in order to recast them as property, and which has been with us for centuries. This paper investigates the “mythology of common law copyright,” showing how this reconceptualization has worked both historically and in the present day to push the law in a direction that is ostensibly author-centered, but is actually focused on the rights of intermediaries.

Details

Special Issue: Thinking and Rethinking Intellectual Property
Type: Book
ISBN: 978-1-78441-881-6

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Article
Publication date: 12 September 2016

Carla C.J.M. Millar, Martin Lockett and John F. Mahon

This paper aims to further research on leadership and knowledge management through formal knowledge strategies in knowledge-intensive organizations (KIOs), and analyse knowledge…

2387

Abstract

Purpose

This paper aims to further research on leadership and knowledge management through formal knowledge strategies in knowledge-intensive organizations (KIOs), and analyse knowledge management challenges and approaches within KIOs, especially tacit knowledge.

Design/methodology/approach

This paper is based on conceptual and literature research.

Findings

Managing knowledge as an organizational asset involves how knowledge is obtained, stored and organized, and accessed and shared when needed. This is crucial for KIOs. Knowledge that is not captured, understood and transferred, throughout the organization, is useless. This requires the integration of systems and processes with people and leadership. Tacit knowledge generation and transfer is especially important in KIOs. In particular, the success of KIOs depends crucially on management’s ability to give leadership in a way that supports knowledge-intensive teamwork. The global nature of internal and external knowledge networks adds to the leadership challenge. This can be made more complex by cultural differences, intellectual property protection (formal and informal) and talent scarcity.

Research limitations/implications

Further research is needed to identify the types of KIO and to better understand sound common knowledge management and related leadership principles across all types of KIO and those that are more context-dependent on the type of KIO and/or its business and cultural context. More research is needed on policy making organizations, in-company policy-making research and development and creative industries.

Originality/value

The paper takes forward research on leading knowledge management in KIOs and introduces 14 challenging new papers in this specific field of research.

Details

Journal of Knowledge Management, vol. 20 no. 5
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 28 March 2023

John Millar, Frank Mueller and Chris Carter

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

Abstract

Purpose

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

Design/methodology/approach

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

Findings

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

Research limitations/implications

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

Practical implications

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

Social implications

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

Originality/value

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 April 2024

John Millar and Richard Slack

This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS…

Abstract

Purpose

This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).

Design/methodology/approach

A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.

Findings

There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.

Practical and Social implications

The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.

Originality/value

To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.

Article
Publication date: 28 May 2021

John Millar

The fund management sector plays an important role in society. The sector exists in close proximity to the accounting profession and the concerns of the paper reflect themes…

Abstract

Purpose

The fund management sector plays an important role in society. The sector exists in close proximity to the accounting profession and the concerns of the paper reflect themes discussed by accounting scholars, particularly financialization, inequality and life within elite professional service organizations.

Design/methodology/approach

This is an interpretive study of the fund management field based in the UK. It is based on 32 semi-structured interviews with individuals with personal experience of the field, combined with reflections from the researcher's own experience as a practitioner within the field.

Findings

The paper describes the backgrounds and motivations of individuals entering the field, the recruitment processes through which they are admitted, and the different strategies used to gain admission to the field. It explores the habitus of successful professionals in the field and the effects of this habitus.

Social implications

An important social implication of the paper is the problematization of the fund management industry's dislocation from broader society.

Originality/value

By identifying the different strategies employed by applicants from different backgrounds, it highlights the role of reflexive agency and the complicity between agent and field. Recognizing that professional fund management is organized as a game, it suggests that individuals are so committed to the game they know they are playing that they fail to realize that they are also drawn into a different game, namely the absorbing game of being a fund manager.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 December 2023

Russell Webster, Colin Fearns, Paula Harriott, Lisa Millar, Jardine Simpson, Jason Wallace and Michael Wheatley

The purpose of this paper is to examine lived experiences of opioid agonist treatment (OAT) during and immediately following release from detention in prisons in England and…

Abstract

Purpose

The purpose of this paper is to examine lived experiences of opioid agonist treatment (OAT) during and immediately following release from detention in prisons in England and Scotland.

Design/methodology/approach

Surveys were completed by serving prisoners in both countries and by those recently released from prison (England only). The survey findings were discussed in focus groups of people with lived experience. The combined findings from the surveys and focus groups were shared with an expert group of prison OAT providers and people with lived experience with the purpose of making recommendations for more accessible and effective OAT in custodial environments and continuity of OAT on release

Findings

The quality and accessibility of OAT varied considerably between establishments. It was reported to be harder to access OAT in Scottish prisons. It was often hard for people in prison to get the dosage of OAT they felt they needed and it was generally harder to access buprenorphine than methadone in English prisons. Only Scottish people in prison were aware of long-lasting forms of buprenorphine. People in English prisons had mixed experiences of the help available in prison, with no improvement recorded since a 2016 study. People in Scottish prisons were more likely to rate the help available as poor.

Research limitations/implications

The number of people accessed while actually in prison (73) was reduced by the impact of the pandemic, making it more difficult to access people in prison and because some were resistant to participating on the basis that they had already been consulted for a wide variety of research projects focused on the impact of COVID. The Scottish cohort (a total of 19 individuals comprising 14 survey respondents and five focus group members) is clearly too small a number on which to base robust claims about differences in OAT provision between the English and Scottish prison systems..

Practical implications

The study identifies key barriers to accessing OAT in prisons and suggests key components of more user-friendly approaches.

Social implications

This study provides an overview of the recent lived experiences of people accessing OAT in prison and on release and offers valuable recommendations on how to make service provision more effective and consistent.

Originality/value

This study provides an overview of the recent lived experiences of people accessing OAT in prison and on release in England and Scotland and offers valuable recommendations on how to make service provision more effective and consistent.

Details

International Journal of Prison Health, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2977-0254

Keywords

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