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The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context.

This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations.

In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband.

Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.

The purpose of this paper is to analyze, for both parties of a distribution channel, to what extent each party perceives the counterpart’s use of performance measurement systems (PMS) and how this perception affects the perceiver’s own use of these systems, for either decision control or decision management.

The paper proposes a conceptual model tested at different levels using structural equations models. A case study uses survey data from 107 distributors and 91 manufacturer managers.

PMS allow evaluation by the manufacturer and daily management by distributors; both uses of PMS can be simultaneous and complementary. Results show that each party’s perception of the counterpart’s use contributes to its own use, although real uses do not significantly influence these perceptions.

The results must be interpreted with caution because the sample is small. This study calls for further data collection in real situations with larger samples, and for eliminating the influence of the distribution channel type. Further work is needed to analyze other constructs driving the relationship between real use and perception.

This study’s originality comes from the conceptual model, data set, and levels of analysis. Decoupling real use and perception, it challenges the prevailing assumption that managers accurately perceive counterpart managers’ use of PMS. Analyzing at both group and individual levels, it extends the more usual dyadic studies by recognizing that any given manager’s perception may be almost wholly formed by his/her interaction with a group of individuals.

HIV prevention campaigns have focused on condom distribution and the dissemination of HIV‐related knowledge, with the goal to reduce risky sexual behavior. However, very little empirical work has been done to reveal any possible association between HIV‐related knowledge and risky sexual behavior. Hence, the purpose of this paper is to estimate such associations, using demographic health survey data for India.

The authors estimate multiple binary response models and calculate average partial effects of every treatment (HIV‐related knowledge) on the outcome variable (risky sexual behavior) controlling for socioeconomic characteristics, location of residence, and state specific effects.

Using data from the third wave of the national demographic survey, it is found that better HIV‐related knowledge does not always promote safer sexual practices. While, better HIV knowledge increases the likelihood of condom use, it also increases the likelihood of pre‐marital sex, and reduces the likelihood of abstinence. These effects are much stronger for males when compared to females. These results also suggest, albeit indirectly, that informational and condom distribution campaigns are not necessarily promoting safer sexual practices in India.

One possible limitation of this study is the possibility of endogeneity bias due to omitted variables or reverse causality. The authors follow the literature in the use of controls and interpreted results with caution.

The paper is believed to be the first to derive empirical results relating HIV knowledge and risky sexual behaviour, using a population‐based survey for India.

This exercise is one in a series intended to help students learn how to perform financial calculations in marketing contexts.

Carolina Araujo had recently taken control of her family's business, Pepita Disco PPM, Uruguay's second-largest producer of beef-based dog food, treats, and toys. While she respected the company's nearly eighty-year history, Carolina felt that Pepita Disco had grown complacent with its market share and was basically preserving the status quo. Her plan was to re-energize the employee base and grow Pepita Disco's business faster than the overall market.

This exercise poses a fictional problem about a company's efforts to predict the impacts of price, product cost, and spending moves on profitability.

After completing the exercise, students should be able to:

1. Calculate and explain changes in net margin

2. Calculate price and volume changes for a given price elasticity

Calculate and explain changes in net margin

Calculate price and volume changes for a given price elasticity

Purpose – Resource-based literature argues that firms’ export performances are influenced by a proper combination of their own resources and capabilities, allowing for sustainable competitive advantages. Because export activities are usually based on relationships between firms and foreign intermediaries, the adequate management of inter-organisational activities should also be analysed as a key determinant of export performance.

Originality – Our research adds to the existing literature by examining the role that management control systems (MCS) play in exploiting firms’ exporting capabilities and resources to optimise export performance.

Methodology – Utilising empirical data from Spanish exporters, an initial analysis of export efficiency was performed based on DEA and segmentation techniques. From efficiency scores, we tested causal relationships between MCS design and use and the optimisation of resources and capabilities when performing export activities.

Findings and practical implications – The main conclusions are that any type of control system was found to have a positive influence in export performance, but only social control establishes a difference in terms of efficiency. The results show that strong social controls increase firms’ efficiencies when managing export channels, allowing firms to achieve outputs superior to competitors with similar resources and capabilities. In addition, an efficiency ‘lifecycle’ was identified for relationships between exporters and intermediaries. A pro-cyclical effect was found among MCS design, use, and export efficiency; intense MCS were established in the first stages of a relationship but were relaxed after a certain level of efficiency was achieved, leading to a reduction of efficiency in the long term that compromised the continuity of relationships.

Fluorine and silicon materials have received the keen attention of many researchers because of their water repellency and low surface free energy. The purpose this study was to prepare vinyl acetate (VAc)-vinyl ester of neodecanoic acid (VeoVa 10) copolymer latex modified with fluorine and silicone monomer, which is emulsified with the novel surfactants of disodium laureth sulfosuccinate (MES) and octylphenol polyoxyethylene ether (OP-10).

A series of modified latices containing fluorine-silicon have been prepared by semi-continuous seeded emulsion polymerisation of mixed monomers of VAc, VeoVa10, hexafluorobutylmethacrylate (HFMA) and vinyltriethoxysilane (VTES) and emulsified by novel surfactants of MES and OP-10.

The optimum conditions for preparing the modified latex is as follows: the amount of the surfactant was 4.0 Wt.% and the mass ratio of the anionic and nonionic surfactant was 3:1; the dosage of initiator was 0.4 Wt.% and the mass ratio of the main monomer was 3:1; and the amounts of VTES and HFMA were 2.0 and 6.0 Wt.%, respectively. In comparison with the conventional latex, the hydrophobicity of latex film was improved further.

The modified p (VAC-VeoVa) latex is prepared via semi-continuous seeded emulsion polymerisation, which is emulsified with the novel mixed surfactants of MES and OP-10. There are two main innovations. One is that the novel p (VAC-VeoVa) latex containing fluorine-silicon is prepared successfully. The other is that the emulsifier is composed of the novel mixed surfactants of MES and OP-10.

To examine how art is shaped by war, outside of the official commemorative projects of the First World War. The purpose of this paper is to examine the experience of a surgeon/artist who knew first-hand the horror of industrial scale of destruction. It speculates on how his medical education and surgical knowledge in the treatment of the casualties informed his art and considers how such scientific discourses may have contributed to a new modernist language.

The double career of J.W. Power – a surgeon then an artist – provides a case study to probe such questions. The paper speculates about the connections between these different careers, and considers the implications of becoming an artist for someone who had pre-war university-training, medical expertise and experience as a war surgeon. In particular, consideration is given to how surgical knowledge and contemporary medical debates may have informed a group of later paintings.

A group of J.W. Power’s late paintings stand apart from his other subjects as they suggest states of physical or psychological damage. Indeed by the 1930s shell shock was recognised as a war-related psychological injury. These paintings then may not only be an act of remembrance, but also potentially a reflection on that new discourse.

It remains a compelling idea that by the 1930s Power had found a modern abstract language capable of revisiting the traumatic subject of his hospital sketches. The implications of the war-time surgery on his art was delayed and remains highly ambiguous, however it invites, indeed encourages, such speculation.

The paper is the first to examine the cultural impact of the medical career of the artist J.W. Power. His medical training and experience as a war-time surgeon is shown to have been significant to his later painting, for he knew the regenerative powers of modern surgery, of how such knowledge had the power to repair and to heal.