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Book part
Publication date: 3 December 2018

Peter C. Mentzel

This chapter investigates the, often neglected or confused, role that History plays within Austrian Economics, and suggests ways that the former can inform the latter. Relying…

Abstract

This chapter investigates the, often neglected or confused, role that History plays within Austrian Economics, and suggests ways that the former can inform the latter. Relying mostly on the work of Ludwig von Mises, the chapter explores the apparent contradictions between an a posteriori discipline like History and an a priori field like economics, and argues that they are nevertheless necessary intellectual complements of each other.

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Austrian Economics: The Next Generation
Type: Book
ISBN: 978-1-78756-577-7

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Book part
Publication date: 13 January 2021

Dennis Pepple and Chibuzo Ejiogu

At the end of this chapter, learners should be able to:

  • Explain what an income statement is and the items included in the income statement.
  • Understand the classification of cost.

Abstract

Learning Objectives

At the end of this chapter, learners should be able to:

  • Explain what an income statement is and the items included in the income statement.

  • Understand the classification of cost.

  • Explain what a balance sheet is and the items included in the balance sheet.

  • Write up an income statement and balance sheet.

  • Understand the concept of a consolidated account to enable human resource practitioners develop business and commercial awareness skills.

Explain what an income statement is and the items included in the income statement.

Understand the classification of cost.

Explain what a balance sheet is and the items included in the balance sheet.

Write up an income statement and balance sheet.

Understand the concept of a consolidated account to enable human resource practitioners develop business and commercial awareness skills.

Details

Financial and Managerial Aspects in Human Resource Management: A Practical Guide
Type: Book
ISBN: 978-1-83909-612-9

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Book part
Publication date: 23 December 2010

G.C.G. Moore and Michael V. White

There is no exaggeration in the claim that abstract-deductive political economy in pre-Tractarian Oxford was driven by Richard Whately and hence centred at Oriel College. At this…

Abstract

There is no exaggeration in the claim that abstract-deductive political economy in pre-Tractarian Oxford was driven by Richard Whately and hence centred at Oriel College. At this time Oriel was defined by a group of intellectuals now commonly referred to as the Oriel Noetics, of whom Whately was one, and the nature of Oxford political economy in the opening decades of the nineteenth century (including William F. Lloyd's contribution to it) cannot be understood outside the context of the intellectual tradition established by the Oriel Noetics. The Noetics were unconventional reformist clerics (one could not use the slippery mid-Victorian word ‘liberal’, as they were predominantly conservative Whigs or reform-minded Tories of the Pitt mould, in which order and tradition were maintained through moderate, but not radical, change); admired rational thought and absent-mindedly tested social conventions with their speech; were unafraid to question religious shibboleths if they deemed them bereft of scriptural foundation (such as Sabbatarianism); deployed logical processes to bolster their religious beliefs, which they held in an unsentimental fashion, and thereby to some extent practised that most contradictory of creeds, a logical faith; and, most importantly for this chapter, constructed a Christian Political Economy by dichotomising knowledge into a theological domain, in which they inferred from scriptural evidence that individuals should pursue the ends of attaining specific virtues (not utility!), and a scientific domain, in which they deduced scientific laws that would enable individuals to achieve the ends of attaining these virtues. They looked upon the rising Romantic Movement in general and the spiritualist yearnings of the Oxford Tractarians in particular with simple incomprehension, if not disgust. They deplored with equal measure the Evangelicals' enthusiasms, willing incogitency and lack of institutional anchor, yet sought to establish a broader national church that included dissenters (but not Catholics). They were most prominent in the 1810s and 1820s before colliding violently in the 1830s with, and being sidelined by, the Tractarians, many of whom they had, ironically enough, mentored and promoted.2

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English, Irish and Subversives among the Dismal Scientists
Type: Book
ISBN: 978-0-85724-061-3

Book part
Publication date: 25 September 2013

Robert E. Gilbert

Purpose – This study demonstrates that serious episodes of presidential ill health can have positive impacts on role performance…

Abstract

Purpose – This study demonstrates that serious episodes of presidential ill health can have positive impacts on role performance.

Design/methodology – The author utilizes both primary source materials (personal interviews with White House physicians and several other physicians who treated Reagan at the hospital, and the writings of key Reagan aides and family members) and secondary source materials (writings of political scientists, historians, and journalists).

Findings – Reagan was at first in critical condition. It was then that his Secretary of State appeared to make a bold grab for power, an act that contributed materially to the end of his political career. Additionally, the administration’s failure to invoke the presidential disability amendment allowed the official chain of command to be in doubt. Finally, the significant increase in Reagan’s popularity that flowed from his light-hearted demeanor after he was shot is examined here in terms of the President’s subsequent legislative successes.

Originality/value – This study suggests strongly that Reagan’s impressive legislative achievements in mid-1981 were due significantly to his heroic response to having been shot.

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The world of biology and politics: Organization and research areas
Type: Book
ISBN: 978-1-78190-728-3

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Book part
Publication date: 21 May 2012

Ian Lambie and Julia Ioane

When research is complete and findings concluded, is research really just about publishing findings? Have you ever wondered whether your research will have any real impact in the…

Abstract

When research is complete and findings concluded, is research really just about publishing findings? Have you ever wondered whether your research will have any real impact in the world? In our opinion, we believe a bigger obstacle awaits us at the end of a research project. This being the implementation of research findings. We share with you our combined experience spanning over three decades of research – the challenges and learnings we have gathered along the way as we aim to translate research findings into real world, everyday practical reality. Our research experience is generally about human behaviour and psychology within the forensic population. As a result, the implementation of findings is crucial to inform policy makers, practitioners, local community agencies and government departments about the way to work with this population. In this chapter we provide a practical step-by-step approach to how we aim to implement our findings in research. We look at the problem of linking between theory and practice alongside what is currently in practice today. We discuss the challenges we have faced and what we have done to ‘Making real-world research stick at the coal face’. We wish you all the best with your research and hope that you find it as challenging and rewarding as we have!

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Perspectives on Evaluating Criminal Justice and Corrections
Type: Book
ISBN: 978-1-78052-645-4

Book part
Publication date: 30 September 2021

Alex Brayson

The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down…

Abstract

The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down. As such, this subsidy has a clear historiographical significance, yet previous scholars have tended to overlook it on the grounds that parliament's annulment act of 1432 mandated the destruction of all fiscal administrative evidence. Many county assessments from 1431–1432 do, however, survive and are examined for the first time in this article as part of a detailed assessment of the fiscal and administrative context of the knights' fees and incomes tax. This impost constituted a royal response to excess expenditures associated with Henry VI's “Coronation Expedition” of 1429–1431, the scale of which marked a decisive break from the fiscal-military strategy of the 1420s. Widespread confusion regarding whether taxpayers ought to pay the feudal or the non-feudal component of the 1431 subsidy characterized its botched administration. Industrial scale under-assessment, moreover, emerged as a serious problem. Officials' attempts to provide a measure of fiscal compensation by unlawfully double-assessing many taxpayers served to increase administrative confusion and resulted in parliament's annulment act of 1432. This had serious consequences for the crown's finances, since the regime was saddled with budgetary and debt problems which would ultimately undermine the solvency of the Lancastrian state.

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Research in Economic History
Type: Book
ISBN: 978-1-80071-880-7

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Book part
Publication date: 20 June 2008

Jean J. Boddewyn

Most years, several AIB members are elected as AIB Fellows on account of their excellent international business scholarship, and/or past service as AIB President or Executive…

Abstract

Most years, several AIB members are elected as AIB Fellows on account of their excellent international business scholarship, and/or past service as AIB President or Executive Secretary. The Fellows are in charge of electing Eminent Scholars as well as the International Executive and International Educator (formerly, Dean) of the Year, who often provide the focus for Plenary Sessions at AIB Conferences. Their history since 1975 covers over half of the span of the AIB and reflects many issues that dominated that period in terms of research themes, progresses and problems, the internationalization of business education and the role of international business in society and around the globe. Like other organizations, the Fellows Group had their ups and downs, successes and failures – and some fun too!

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International Business Scholarship: AIB Fellows on the First 50 Years and Beyond
Type: Book
ISBN: 978-0-7623-1470-6

Book part
Publication date: 22 April 2003

Anna Sparrman and Karin Aronsson

David Buckingham (1998, 2000) has recently argued against rigid dichotomies in the contemporary study of commercial artefacts and childhood culture. On the one hand, children are…

Abstract

David Buckingham (1998, 2000) has recently argued against rigid dichotomies in the contemporary study of commercial artefacts and childhood culture. On the one hand, children are seen as easy victims of commercial exploitation from big companies, and on the other, they are seen as highly competent agents, immune to any outside influence. Both views feature different types of romanticism. The view of children as victims is partly created around Victorian ideas of childhood innocence, whereas the romantic view of the active child sees children as open, creative, and competent learners, who effortlessly acquire new literacies, including media literacies. Such a view is partly implicitly inscribed into the Swedish School Curriculum (1998) (Läroplan för det obligatoriska skolväsendet, förskoleklassen och fritidshemmet. Lpo 94. [Curriculum for the compulsory school, the pre-school class and the after-school centre. Lpo 94]). In his criticism of the passive-active dichotomy, Buckingham argues in favour of studies of actual practices, that is, what young people actually do with artefacts and media, instead of empty speculations, far away from children’s play arenas. Buckingham’s own studies are mainly based on group interviews with children in the U.K., where he has analysed what was said on a micro level. A fundamental principle in his research is that children’s agency can be seen in their language use. Also, he advocates that we contextualize children’s activities by analysing the social processes of which they form a part. One way of doing this is to relate a study of children’s everyday interactions to media debates and to changes in our views of children as social agents (Buckingham, 1994).

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Investigating Educational Policy Through Ethnography
Type: Book
ISBN: 978-0-76231-018-0

Book part
Publication date: 1 June 2017

Roger Friedland and Diane-Laure Arjaliès

On Justification: Economies of Worth (Boltanski & Thévenot, 1991/2006) was a synthetic and comprehensive parsing of common goods, goods that could and had to be justified in…

Abstract

On Justification: Economies of Worth (Boltanski & Thévenot, 1991/2006) was a synthetic and comprehensive parsing of common goods, goods that could and had to be justified in public. In response to Bourdieu’s critical sociology, they rather provided a robust and disciplined sociology of critique, the situated requirements of justification. They refused power and violence as integral to the operability of justification. They emphasized the ways in which conventions of worth afforded coordination, not their constitution of or by domination. They refused to make either capitalism, or the state, into primary motors of social order. Indeed, they refused social sphere, structure, or group as the ground of the good. They emphasized the cognitive capacities of agents. There was no passion, no desire, no bodily affect in these justified worlds. There wasn’t even any account of production of value, of children, or of money. And while they recognized the metaphysical aspect of the good and even used Christianity as a template for one of their cités, they rigorously excluded religion. The theory was designed to analyze moments of controversy, not quiescence or quietude. In his subsequent work, Boltanski aimed to address these absences. In this essay, we examine how Boltanski sought to restore love, violence, religion, production, and institution across five texts: Love and Justice as Competences (1990/2012), The New Spirit of Capitalism, co-authored with Eve Chiapello (1999/2007), The Foetal Condition: A Sociology of Engendering and Abortion (2004/2013), On Critique: A Sociology of Emancipation (2009/2011), and La «Collection», Une Forme Neuve du Capitalisme – La Mise en Valeur Economique du Passé et ses Effets (2014) co-authored with Arnaud Esquerre.

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Justification, Evaluation and Critique in the Study of Organizations
Type: Book
ISBN: 978-1-78714-379-1

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