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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.

Details

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

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Article
Publication date: 1 March 2002

Mark Lunn

Over the last 18 months digital market places have gone through a difficult period of change, consolidation and closure. They have suffered from meagre transaction volumes and…

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Abstract

Over the last 18 months digital market places have gone through a difficult period of change, consolidation and closure. They have suffered from meagre transaction volumes and equally meagre revenues and they have faced a raft of competitors. Identifies business model and revenue stream factors likely to improve an organisation’s chance of success. A success factor is understood to be a quantifiable measurement that determines the outcome of a business activity. In order to obtain these success factors, information has been sought through interviewing three senior executives from digital market place organisations. This has been supported by literature research using academic sources and industry analyst material. Draws an analogy between the financial services industry and the digital market place sector as these two industry groups share many commonalities. Identifies five factors that make important contributions to successful trading from business models. They cover the provision of services, market positioning and targeting clients. The successful revenue stream strategies involve specific approaches to developing and maintaining revenue from transaction fees, speculation, billing, service provision and client focus. Concludes that digital market places will become an intrinsic part of the way that organisations conduct business and provides some suggestions for their continuing successful operation and growth.

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Information Management & Computer Security, vol. 10 no. 1
Type: Research Article
ISSN: 0968-5227

Keywords

Article
Publication date: 19 September 2008

Michael John Jones

The aim of this paper is to compare modern internal control systems with those in medieval England.

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Abstract

Purpose

The aim of this paper is to compare modern internal control systems with those in medieval England.

Design/methodology/approach

This paper uses a modern referential framework (control environment, risk assessment, information and communication, monitoring and control activities) as a lens to investigate medieval internal controls used in the twelfth century royal exchequer and other medieval institutions. It draws upon an extensive range of primary materials.

Findings

The paper demonstrates that most of the internal controls found today are present in medieval England. Stewardship and personal accountability are found to be the core elements of medieval internal control. The recent recognition of the need for the enhanced personal accountability of individuals is reminiscent of medieval thinking.

Originality/value

It investigates internal controls in medieval England for the first time and draws comparisons to today.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 March 1979

Fumes, grit, dust, dirt—all have long been recognized as occupational hazards, their seriousness depending on their nature and how they assail the human body, by ingestion…

Abstract

Fumes, grit, dust, dirt—all have long been recognized as occupational hazards, their seriousness depending on their nature and how they assail the human body, by ingestion, absorption, inhalation, the last being considered the most likely to cause permanent damage. It would not be an exaggeration to state that National Insurance (Industrial Injuries) provisions, now contained in the Social Security Act, 1975, with all the regulations made to implement the law, had their birth in compensating victims of lung disease from inhalation of dust. Over the years, the range of recognized dust disease, prescribed under regulations, has grown, but there are other recognized risks to human life and health from dusts of various kinds, produced not from the manufacturing, mining and quarrying, &c. industries; but from a number of areas where it can contaminate and constitute a hazard to vulnerable products and persons. An early intervention by legislation concerned exposed foods, e.g. uncovered meat on open shop fronts, to dust and in narrow streets, mud splashed from road surfaces. The composition of dust varies with its sources—external, atmospheric, seasonal or interior sources, uses and occupations, comings and goings, and in particular, the standards of cleaning and, where necessary, precautions to prevent dust accumulation. One area for long under constant scrutiny and a subject of considerable research is the interior of hospital wards, treatment rooms and operating theatres.

Details

British Food Journal, vol. 81 no. 3
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 January 1990

New Chief Executive for Aslib. Roger Bowes, the successor to Dennis Lewis at Aslib, is a former Chief Executive of Express Group Newspapers and of Mirror Group Newspapers. He…

Abstract

New Chief Executive for Aslib. Roger Bowes, the successor to Dennis Lewis at Aslib, is a former Chief Executive of Express Group Newspapers and of Mirror Group Newspapers. He comes to Aslib from the Chairmanship of Citybridge Ltd, a management consultancy.

Details

Online Review, vol. 14 no. 1
Type: Research Article
ISSN: 0309-314X

Article
Publication date: 1 January 1990

New Chief Executive for Aslib Roger Bowes, the successor to Dennis Lewis at Aslib, is a former Chief Executive of Express Group Newspapers and of Mirror Group Newspapers. He comes…

Abstract

New Chief Executive for Aslib Roger Bowes, the successor to Dennis Lewis at Aslib, is a former Chief Executive of Express Group Newspapers and of Mirror Group Newspapers. He comes to Aslib from the Chairmanship of Citybridge Ltd, a management consultancy.

Details

The Electronic Library, vol. 8 no. 1
Type: Research Article
ISSN: 0264-0473

Article
Publication date: 1 May 1976

The way of thought and vision and memory is that they often come upon you unexpectedly, presenting nothing new but usually with a clarity and emphasis that it all seems new. This…

Abstract

The way of thought and vision and memory is that they often come upon you unexpectedly, presenting nothing new but usually with a clarity and emphasis that it all seems new. This will sometimes happen after a long period of indecision or when things are extremely difficult, as they have long been for the country, in most homes and among ordinary individuals. Watching one's life savings dwindle away, the nest‐egg laid down for security in an uncertain world, is a frightening process. This has happened to the nation, once the richest in the world, and ot its elderly people, most of them taught the habit of saving in early youth. We are also taught that what has been is past changing; the clock cannot be put back, and the largesse—much of it going to unprincipled spongers—distributed by a spendthrift Government as token relief is no answer, not even to present difficulties. The response can only come by a change of heart in those whose brutal selfishness have caused it all; and this may be a long time in coming. In the meantime, it is a useful exercise to consider our assets, to recognize those which must be protected at all costs and upon which, when sanity returns, the future depends.

Details

British Food Journal, vol. 78 no. 5
Type: Research Article
ISSN: 0007-070X

Open Access
Article
Publication date: 12 January 2023

Minjeong Jeon, Yoonjung Hwang and Moon Suk Hong

This paper aims to critically investigate the past hype of internationalization of higher education institutions (HEIs) and its complex international, national and local processes…

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Abstract

Purpose

This paper aims to critically investigate the past hype of internationalization of higher education institutions (HEIs) and its complex international, national and local processes under the influence of globalization.

Design/methodology/approach

In particular, the authors employed the knowledge–policy–power interface framework through a scoping review in order to reexamine the political dynamics among international, national and local higher education actors in driving the internationalization of HEIs in the context of South Korea between the 1990s and the 2020s. The perspective taken by this research brings much-needed nuance to the analysis by focusing on the complex dynamics of external factors and key actors and their responses in the process of internationalization.

Findings

This research found three characteristic dynamics of internationalization of Korean HEIs: uncritical acceptance of external pressures for internationalization; unbalanced formal and informal participation at the national level and different ways HEIs absorb change. In short, this research discussed how the powerful government, which has been stirred by external forces, shaped the limited knowledge discourse on internationalization while triggering power games among various HEIs. The research highlights that the characteristics of HEIs and the voices of all stakeholders should be better accounted for so that internationalization can proceed in diverse ways from the ground up to enhance and assure educational quality.

Research limitations/implications

The research limits itself by analyzing the political dynamics in driving the internationalization of HEIs in the context of South Korea only through scoping review. However, the attempt to disentangle the underlying political dynamics through its original framework is worthy unlike previous more traditional models that cast policy-making as a uniform cycle proceeding rationally through the policy process regardless of the issue.

Practical implications

These findings enable a better analysis of the key dynamics of how HEI internationalization policies in Korea were understood, planned and implemented. Without examining the political dynamics among various factors as well as the responses of significant actors to HEI internationalization, the current challenges and remaining tasks in translating higher education policy into practice cannot be thoroughly assessed.

Social implications

Most importantly, the multilayered political dynamics that come together to shape the content and directions of policies in a certain national context should be taken into account in the process of policy-making. Such recontextualization would provide a better understanding of the underlying dynamics that lead to certain consequences of and challenges in translating higher education policy into practice, especially for those who face the challenge of balancing between state-driven policies and ever-diversifying needs and demands of HEIs.

Originality/value

As there is a lack of understanding of the critical context of the knowledge–policy–power interface despite the significant influence of political dynamics in the process of internationalization, this research reexamined the internationalization of HEIs in Korea by providing a better understanding of the political dynamics between knowledge and power that influence the directions and contents of policy dialogues and documents.

Details

Journal of International Cooperation in Education, vol. 25 no. 1
Type: Research Article
ISSN: 2755-029X

Keywords

Article
Publication date: 1 June 1976

The long controversy that has waxed furiously around the implementation of the EEC Directives on the inspection of poultry meat and hygiene standards to be observed in poultry…

Abstract

The long controversy that has waxed furiously around the implementation of the EEC Directives on the inspection of poultry meat and hygiene standards to be observed in poultry slaughterhouses, cutting‐up premises, &c, appears to be resolved at last. (The Prayer lodged against the Regulations when they were formally laid before Parliament just before the summer recess, which meant they would have to be debated when the House reassembled, could have resulted in some delay to the early operative dates, but little chance of the main proposals being changed.) The controversy began as soon as the EEC draft directive was published and has continued from the Directive of 1971 with 1975 amendments. There has been long and painstaking study of problems by the Ministry with all interested parties; enforcement was not the least of these. The expansion and growth of the poultry meat industry in the past decade has been tremendous and the constitution of what is virtually a new service, within the framework of general food inspection, was inevitable. None will question the need for efficient inspection or improved and higher standards of hygiene, but the extent of the organization in the first and the enormous cost of structural and other alterations to premises in the second, were seen as formidable tasks, and costly. The execution and enforcement of the new Regulations is assigned to local authorities (District, Metropolitan and London Borough Councils), who are empowered to make charges for inspection, licences, etc., to recoup the full costs of administration. The Government had previously promised that the cost of this new service, which when fully operative, will be significant, would not fall upon the already over‐burdened economies of local authorities. The figure of a penny per bird is given; in those areas with very large poultry processing plants, with annual outputs counted in millions of birds, this levy should adequately cover costs of enforcing the Regulations, but there are many areas with only one of a few small concerns with annual killings of perhaps no more than 200,000 birds—this much we know from perusing annual health reports received at the offices of this Journal—and the returns from charges will certainly be inadequate to cover the cost of extra staff. The Regulations require the appointment of “official veterinary surgeons” and “poultry meat inspectors”, both new to local government.

Details

British Food Journal, vol. 78 no. 6
Type: Research Article
ISSN: 0007-070X

Content available
Book part
Publication date: 30 September 2021

Abstract

Details

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

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