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The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater…
The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source documents for economic history, more than simply being of purely pedagogical value. Both approaches inform the research into the specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais.
This paper uses archival‐based historical methods to examine the Guide du Commerce and the social and economic milieu presented therein. It has developed its analysis through the examination of both primary and secondary sources to underscore the business and social networks of the milieu and to illustrate accounting as narrative.
In his manual, Gaignat recreates merchant activities and commercial relations of eighteenth century France. Gaignat does not content himself with re‐copying material at his disposal or with creating fictitious examples. Rather, through his in‐depth development of case studies and examples of actual accounting methods, he offers the reader insights into the strategic nature of the social and economic milieu in which commercial success might be achieved.
The research approach is transferable to other settings, motivating renewed interest in the history of accounting literature. The stories related in the Guide du Commerce point to the potential value of accounting manuals and other similar documents as historical sources when such sources no longer exist or are limited.
The research method is original in that the methodological approach is new to accounting history, but part of a debate within history more generally.
Two experts explain how to develop a common component for some sophisticated applications.
Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des…
Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le questionnaire envoyé à tous les États européens comportait sous les points 4 et 6 les questions suivantes: ‘Existe‐t‐il un guide général pour les diverses catégories d'Archives ou des guides particuliers pour l'une ou l'autre d'entre elles?’ et ‘Existe‐t‐il des catalogues imprimés, des publications tant officielles que privées, susceptibles de constituer un instrument complet de référence pour tout ou partie importante des fonds d'archives?’ Les réponses des divers pays à ces questions, malgré leur caractère très inégal, ont fait du Guide international un bon instrument d'information générale sur les Archives. Malheureusement les circonstances ont empêché la publication du volume consacré aux États non européens, tandis que le temps qui s'écoulait tendait à rendre périmés les renseignements fournis sur les Archives européennes.
The purpose of this paper is to conduct a comparative analysis between a straight blade (SB) and a curved caudal-fin tidal turbine blade (CB) and to examine the aspects…
The purpose of this paper is to conduct a comparative analysis between a straight blade (SB) and a curved caudal-fin tidal turbine blade (CB) and to examine the aspects relating to geometry, turbulence modelling, non-dimensional forces lift and power coefficients.
The comparison utilises results obtained from a default horizontal axis tidal turbine with turbine models available from the literature. A computational design method was then developed and implemented for “horizontal axis tidal turbine blade”. Computational fluid dynamics (CFD) results for the blade design are presented in terms of lift coefficient distribution at mid-height blades, power coefficients and blade surface pressure distributions. Moving the CB back towards the SB ensures that the total blade height stays constant for all geometries. A 3D mesh independency study of a “straight blade horizontal axis tidal turbine blade” modelled using CFD was carried out. The grid convergence study was produced by employing two turbulence models, the standard k-ε model and shear stress transport (SST) in ANSYS CFX. Three parameters were investigated: mesh resolution, turbulence model, and power coefficient in the initial CFD, analysis.
It was found that the mesh resolution and the turbulence model affect the power coefficient results. The power coefficients obtained from the standard k-ε model are 15 to 20 per cent lower than the accuracy of the SST model. Further analysis was performed on both the designed blades using ANSYS CFX and SST turbulence model. The variation in pressure distributions yields to the varying lift coefficient distribution across blade spans. The lift coefficient reached its peak between 0.75 and 0.8 of the blade span where the total lift accelerates with increasing pressure before drastically dropping down at 0.9 onwards due to the escalating rotational velocity of the blades.
The work presents a computational design methodological approach that is entirely original. While this numerical method has proven to be accurate and robust for many traditional tidal turbines, it has now been verified further for CB tidal turbines.
A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society…
A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.
Anthony Edwards' recent study “The Reliability of Tourism Statistics ”in Travel & Tourism Analyst [Edwards 1991 in References below] is timely, coming before the WTO…
Anthony Edwards' recent study “The Reliability of Tourism Statistics ”in Travel & Tourism Analyst [Edwards 1991 in References below] is timely, coming before the WTO International Conference on Travel and Tourism Statistics (Ottawa, June 25–28, 1991) and the Meeting on Tourism Statistics at the International Statistical Institute's 38th Session (together with the International Association for Official Statistics, Cairo, September 1991). He is one of the most expert users and analysts of these problematic data. Both WTO  and OECD [1982, 1984] published methodological reports on the main national statistics they publish. A recent book [Bar‐On 1989a], three articles in The Tourist Review [Bar‐On 1983, 1988] and in International Tourism Quarterly [Withyman 1985] and a paper at the Beijing Conference of IAOS [Bar‐On 1990] discussed many of the problems and solutions, and they were covered at the Crete Europa Conference [Schmidhauser 1991]. The following should interest readers producing or analysing tourism data:
Work-related low back disorders (LBDs) are prevalent among rebar workers although their causes remain uncertain. The purpose of this study is to examine the self-reported…
Work-related low back disorders (LBDs) are prevalent among rebar workers although their causes remain uncertain. The purpose of this study is to examine the self-reported discomfort and spinal biomechanics (muscle activity and spinal kinematics) experienced by rebar workers.
In all, 20 healthy male participants performed simulated repetitive rebar lifting tasks with three different lifting weights, using either a stoop (n = 10) or a squat (n = 10) lifting posture, until subjective fatigue was reached. During these tasks, trunk muscle activity and spinal kinematics were recorded using surface electromyography and motion sensors, respectively.
A mixed-model, repeated measures analysis of variance revealed that an increase in lifting weight significantly increased lower back muscle activity at L3 level but decreased fatigue and time to fatigue (endurance time) (p < 0.05). Lifting postures had no significant effect on spinal biomechanics (p < 0.05). Test results revealed that lifting different weights causes disproportional loading upon muscles, which shortens the time to reach working endurance and increases the risk of developing LBDs among rebar workers.
Future research is required to: broaden the research scope to include other trades; investigate the effects of using assistive lifting devices to reduce manual handling risks posed; and develop automated human condition-based solutions to monitor trunk muscle activity and spinal kinematics.
This study fulfils an identified need to study laboratory-based simulated task conducted to investigate the risk of developing LBDs among rebar workers primarily caused by repetitive rebar lifting.
This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring…
This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application (Faure, Dumarchey, Delaporte, Penglaou, de Fages de Latour, etc.), followed by a section on cost accounting and managerial control (Julhiet, de Fage de Latour, Detoeuf, Satet, Bournisien, Brunei, Sauvegrai, etc.). Alarger Section is devoted to inflationary problems (Delavelle, Raffegeau and Lacout, Bayard, Léger, Faure, Thomas, Bisson, Dumarchey, Durand, Beaupère, Ratier, etc.). Another large section refers to charts of accounts and public supervision (Otlet, Faure, Blairon, Detoeuf, Caujolle, Fourastié, Gabriel, Chardonnet, Gamier, etc.). The paper closes with a concise general conclusion about this period of transition from a mainly traditional agricultural to an industrial society with its costing problems, its organizational control, and its greater service orientation.
The bibliography of Cook's voyages is both lengthy and complicated, and, in spite of their far‐reaching importance, their historical and geographical significance, and…
The bibliography of Cook's voyages is both lengthy and complicated, and, in spite of their far‐reaching importance, their historical and geographical significance, and their considerable literary influence, it has never yet been attempted in its entirety. ‘L'immortel Cook’ was honoured almost as much in France as he was in England, but no satisfactory account exists of the French translations of his works. Sir Maurice Holmes's Introduction to the bibliography of Captain James Cook, R.N., London, Edwards, 1936, is excellent for the original editions, but does not attempt to include translations. Of great value, too, is the Bibliography of Captain James Cook, R.N., F.R.S., circumnavigator, published in 1928 by the Public Library of New South Wales. This is the catalogue of what must have been a remarkably fine exhibition to celebrate the bicentenary of Cook's birth, but it does not, of course, pretend to include items which were not available for display. The only other bibliography specifically devoted to Cook is the one by James Jackson prepared for the centenary of Captain Cook's death and published in the Bulletin de la Société de Géographie, 1879. This must be used with great caution. It has the appearance of having been compiled from entries sent in by various owners and put together without sufficient examination. At all events, while it naturally contains a very large number of French editions, many of them appear twice or even three times in slightly different disguises.