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1 – 10 of 195This paper aims to explore how accounting is entwined in the cultural practice of popular music. Particular attention is paid to how the accountant is constricted by artists in…
Abstract
Purpose
This paper aims to explore how accounting is entwined in the cultural practice of popular music. Particular attention is paid to how the accountant is constricted by artists in art and the role(s) the accountant plays in the artistic narrative. In effect this explores the notion that there is a tension between the notion of the bourgeois world of “the accountant” and the world of “art for art's sake”.
Design/methodology/approach
This paper draws on the cultural theory of Pierre Bourdieu to understand how the character of the accountant is constructed and used by the artist. Particular attention is paid in this respect to the biography and lyrics of the Beatles.
Findings
Accounting and accountants play both the hero and the villain. By rejecting the “accountant villain”, the artist identifies with and reinforces artistic purity and credibility. However, in order to achieve the economic benefits and maintain the balance between the “art” and the “money”, the economic prudence of the bourgeois accountant is required (although it might be resented).
Research limitations/implications
The analysis focuses on a relatively small range of musicians and is dominated by the biography of the Beatles. A further range of musicians and artists would extend this work. Further research could also be constructed to more fully consider the consumption, rather than just the production, of art and cultural products and performances.
Originality/value
This paper is a novel consideration of how accounting stereotypes are constructed and used in the field of artistic creation
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Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within…
Abstract
Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within the newer research areas under the microscope of the community involved, technical textiles focuses on new, ‘smart’ garments and the initiatives in this field in both the UK and the international community at large. Covers this subject at length.
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Self‐efficacy has been defined as individuals’ beliefs, thoughts, and feelings about their personal capabilities that affect how they function and, which in turn influence their…
Abstract
Self‐efficacy has been defined as individuals’ beliefs, thoughts, and feelings about their personal capabilities that affect how they function and, which in turn influence their performance (Bandura 1977). Self beliefs can influence behaviour choices, determine the amount of effort needed and for how long, and encourage thought patterns and emotional behaviours necessary to succeed. It is theorised that students with unrealistic expectations (especially overly optimistic expectations) may have difficulty aligning efforts with desired performance levels and, as a result, perform more poorly. In this study, selfefficacy is operationalised as the difference between actual and predicted examination performance. Prediction errors in the final examination marks (MERR) and prediction error in the overall course grade (GERR) of a second year management accounting course are used as measures of Self‐efficacy. Using regression analysis, the results indicate that the efficacy measures are significant and positively related to course performance. This suggests that students who are more conservative in their expectations of the course results perform better than those who are more optimistic. The findings also showed that student characteristics of previous academic achievements (CGPA) and hours of study per week (HRWK) explained more that 40 per cent of the variations in the self‐efficacy measures. The higher a student’s CGPA, the more conservative or cautious he is in the prediction of his final course performance. The more pessimistic a student is of his final course performance, the lower the number of hours he estimates for studying the course.
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Mark J. Robinson, David W. Armitage and John P. Oakley
Degradation of images due to atmospheric scattering is a phenomenon that causes problems in a number of imaging applications. By using knowledge of the scene geometry and a…
Abstract
Degradation of images due to atmospheric scattering is a phenomenon that causes problems in a number of imaging applications. By using knowledge of the scene geometry and a physical model of scattering, it is possible to apply a correction to remove the systematic effects of scattering. This paper describes a system that can perform atmospheric correction of colour PAL video in real time. Examples of the processed output are given for a static and an aircraft‐mounted camera, both in hazy conditions.
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Reva Berman Brown and Sean McCartney
Recounts how medieval English Jewry began when Jews were invited to immigrate by William I and ended with their expulsion by Edward I in 1290. The Jewish community was important…
Abstract
Recounts how medieval English Jewry began when Jews were invited to immigrate by William I and ended with their expulsion by Edward I in 1290. The Jewish community was important and for most of its existence it was prosperous, owing to its particular social function – being the bankers, moneylenders and financiers of the time. Concentrates on a relatively little known aspect of the medieval Jewish community: the role played by its women. Jewish women played a significant part in business, not just as the wives or widows of businessmen, but as entrepreneurs on their own account. This was in sharp contrast to the position of women in wider English society. Using contemporary documents, the article examines the scale and nature of the business activities of Jewish women in medieval England, sketches the activities of some of these female entrepreneurs, and attempts to investigate the factors which enabled them to play such a prominent role.
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Judith Hepner, Jean-Louis Chandon and Damyana Bakardzhieva
Shall luxury firms promote their sustainable development goals (SDGs)? What are the risks and the competitive advantages? Some answers from sustainability-oriented luxury buyers…
Abstract
Purpose
Shall luxury firms promote their sustainable development goals (SDGs)? What are the risks and the competitive advantages? Some answers from sustainability-oriented luxury buyers are provided.
Design/methodology/approach
Quantitative and qualitative analysis from an online survey of 315 luxury buyers in 28 countries.
Findings
Sustainability-oriented luxury buyers want branding strategies aligned with the SDGs and rank SDGs in order of importance for the luxury industry. However, they are unable to rank consistently most brands based on their sustainability efforts. The Stella McCartney brand is a clear exception to the general findings: sustainability-oriented luxury buyers rank Stella the most sustainable luxury brand by a vast margin, show willingness to purchase more from this brand, recommend it and are ready to pay a premium.
Research limitations/implications
The paper uses partial ranking of 20 luxury brands because in pretests, luxury buyers found it difficult to provide a complete ranking of the sustainability efforts of all the brands. Further research in more cultural or geographical contexts is needed.
Originality/value
The research empirically provides an example of a successful marketing strategy leveraging the SDGs to meet sustainability-oriented luxury buyers with targeted actions and messaging to gain competitive advantage.
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John McCartney and Paul Teague
This paper reviews a number of studies that has examined the use of workplace innovations in the Republic of Ireland. It is argued that despite having quite different sampling and…
Abstract
This paper reviews a number of studies that has examined the use of workplace innovations in the Republic of Ireland. It is argued that despite having quite different sampling and technical properties, the surveys reach similar findings on many matters – the high degree of experimentation with innovative work practices, and the piecemeal nature of workplace reform in most companies for example. Yet disagreement has occurred about how these findings should be interpreted. One view is sceptical about whether the surveys point to meaningful innovations in enterprise level employment systems in Ireland. A less pessimistic perspective suggests that the high level of experimentation occurring on new employment practices should be seen as significant as most organisations adopt an evolutionary approach to workplace reform.
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It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields…
Abstract
It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.
Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
For upwards of a century the Mother of Parliaments has pioneered social and particularly public health legislation all over the world. The parliamentary democracies planted by…
Abstract
For upwards of a century the Mother of Parliaments has pioneered social and particularly public health legislation all over the world. The parliamentary democracies planted by Mother England in forty new Englands beyond the seas followed our lead. We have grown accustomed to this and it is now something of a shock to find this is no longer completely true. Except perhaps in housing, we do not lead in this field, but seem to be following. It was always said of the law “You cannot legislate in advance of public opinion!” In the control of food purity and quality, public opinion cannot be the arbiter and for it, there has to be substituted research, technology and scientific knowledge. During recent years, this country has tended to follow the U.S.A. in food control legislation; at least that part of it which deals with chemical treatment and food additives. This casts no reflection on the advances made in Britain, but these are neither adequate nor fast enough to keep abreast of the food technological explosion. The vast research programmes in the U.S.A., are better able to do this; their complaint is not of the shortage of money, only of brains. In the taxed‐to‐death, economic wilderness that is now Britain, we have the brains, but no money. It is hardly surprising that those with brains should seek in foreign fields the rewards and appreciation to which they are entitled.