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Book part
Publication date: 5 February 2019

Les Coleman

Abstract

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New Principles of Equity Investment
Type: Book
ISBN: 978-1-78973-063-0

Book part
Publication date: 19 July 2005

Warren J. Samuels

I am indebted to Anthony Waterman for identifying the largely illegible phrase cuius regio, eius religio, found near the end of Ostrander’s notes. Waterman writes, in explanation…

Abstract

I am indebted to Anthony Waterman for identifying the largely illegible phrase cuius regio, eius religio, found near the end of Ostrander’s notes. Waterman writes, in explanation, apropos of Martin Luther: Lit. ‘whatever of the king, so of the religion’: it means that L. thought (being the Erastian he was), that the religion of a country should be that of its sovereign prince. Note: (a), the assumption, almost universal at that time, that there can be only ONE church in any Christian nation; and (b) the assumption, standard until the Scottish Enlightenment I should think (though people like Locke begin to chip away at it) that – as Louis XIV put it with admirable economy, ‘l’etat c’est moi’ (Waterman to Samuels, December 12, 2002).

Details

Documents from F. Taylor Ostrander
Type: Book
ISBN: 978-0-76231-165-1

Article
Publication date: 2 April 2024

Yee Ming Lee and Chunhao (Victor) Wei

This study sought to understand which food allergen labeling systems (non-directive, semi-directive, and directive) were attended to and preferred by 34 participants with food…

Abstract

Purpose

This study sought to understand which food allergen labeling systems (non-directive, semi-directive, and directive) were attended to and preferred by 34 participants with food hypersensitivity and their perceived corporate social responsibility (CSR) and behavioral intention towards a restaurant that identifies food allergens on menus.

Design/methodology/approach

This study used an online survey with open-ended and ranking questions, combined with eye-tracking technology, to explore participants' visual attention and design preferences regarding four menus. This study utilized one-way repeated measures analysis of variance (RM-ANOVA) and heat maps to analyze participants' menu-reading behaviors. A content analysis of survey responses and a ranking analysis of menus were conducted to understand the reasons behind consumers' preferred menu designs.

Findings

The advisory statement was not much attended to. Participants identified food allergen information significantly quicker with the directive labeling system (icons) than the other two systems, implying they were eye-catching. Semi-directive labeling system (red text) has lower visit count and was more preferred than two other systems; each labeling system has its strengths and limitations. Participants viewed restaurants that disclosed food allergen information on menus as socially responsible, and they would revisit those restaurants in the future.

Originality/value

This study was one of the first to explore, through use of eye-tracking technology, which food allergen labeling systems were attended to by consumers with food hypersensitivity. The use of triangulation methods strengthened the credibility of the results. The study provided empirical data to restauranteurs in the US on the values of food allergen identification on restaurant menus, although it is voluntary.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 1 December 1910

At a meeting of the Council of the Royal Borough of Kensington, on November 22, Councillor J. BROOKE‐LITTLE, Chairman of the Public Health Committee, brought up a report as…

Abstract

At a meeting of the Council of the Royal Borough of Kensington, on November 22, Councillor J. BROOKE‐LITTLE, Chairman of the Public Health Committee, brought up a report as follows:—

Details

British Food Journal, vol. 12 no. 12
Type: Research Article
ISSN: 0007-070X

Book part
Publication date: 26 January 2022

Jerry V. Graves

Agricultural and fishery disasters are rather obscure emergency management research topics. However, the Food and Agriculture Sector is one of only 16 critical infrastructure…

Abstract

Agricultural and fishery disasters are rather obscure emergency management research topics. However, the Food and Agriculture Sector is one of only 16 critical infrastructure sectors included in the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988, and the sector is a vital component of the United States economy. As climate change continues to increase the frequency and severity of agricultural and fishery disasters, the Food and Agricultural Sector must adapt to and cope with unprecedented levels of risk. This chapter provides an overview of federal agricultural and fishery disaster policy and explores whether such policies are consistent with Jerroleman’s (2019)principles of just recovery.

Details

Justice, Equity, and Emergency Management
Type: Book
ISBN: 978-1-83982-332-9

Keywords

Article
Publication date: 1 January 1918

The Milk (Amendment) Order, 1917, which came into force on December 31st, provides that milk shall be sold retail only by Imperial measure; that no colouring matter shall be added…

Abstract

The Milk (Amendment) Order, 1917, which came into force on December 31st, provides that milk shall be sold retail only by Imperial measure; that no colouring matter shall be added to milk or cream intended for sale; that no milk to which any water has been added shall knowingly be sold or offered for sale; that no person may use for the purpose of his trade any milk can or milk bottle which bears the name, trade name, trade mark, or trade device of some person other than himself or his employer, except with the consent of such person. The Order contains a new clause, in substitution for Clauses 4 and 6 of the Milk Order, 1917 (which are revoked), providing that where milk is sold wholesale by or on behalf of any person other than the producer the maximum prices chargeable shall, unless otherwise determined, pursuant to the Order, be as follows:—

Details

British Food Journal, vol. 20 no. 1
Type: Research Article
ISSN: 0007-070X

Content available
Book part
Publication date: 19 December 2016

Radha R. Sharma and Sir Cary Cooper

Abstract

Details

Executive Burnout
Type: Book
ISBN: 978-1-78635-285-9

Article
Publication date: 14 December 2022

Md Jahidur Rahman and Ao Ziru

This study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ).

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Abstract

Purpose

This study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ).

Design/methodology/approach

Data of Chinese A-share firms listed on the primary board of the Shanghai and Shenzhen stock exchanges from 2011 to 2019 are taken as the sample. All the data are obtained from the China Stock Market and Accounting Research. Clients’ digitalization is determined using the keywords “AI technology,” “blockchain,” “cloud computing,” “big data technology” and “digital technology.” Auditor firm’s digital expertise is determined by the proportion of higher IT expertise. As the proxy for AQ, this study uses audit fees, given that its quantum reflects the effort auditors expend that in turn affects the AQ.

Findings

A fixed-effect regression model shows that clients with high digitalization attain AQ. This study also finds a significant and positive coefficient of audit fees, indicating that AQ is high in the same situation if an audit firm’s IT is mature and developed. Furthermore, results confirm the moderating effect of clients’ digitalization and auditors’ expertise and on AQ. Auditors’ expertise in IT mitigates the audit risk and increase AQ.

Originality/value

Findings can enhance AQ and corporate governance literature by clarifying how external audits must evolve through digitalization and incorporating newly developed digital tools such as big data, analytics, artificial intelligence and robotic process automation. This study also provides important insights regarding how the development of new digital tools allow the audit profession to perform as a corporate governance mechanism.

Details

International Journal of Accounting & Information Management, vol. 31 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 1 June 1931

OWING to the comparatively early date in the year of the Library Association Conference, this number of THE LIBRARY WORLD is published so that it may be in the hands of our…

Abstract

OWING to the comparatively early date in the year of the Library Association Conference, this number of THE LIBRARY WORLD is published so that it may be in the hands of our readers before it begins. The official programme is not in the hands of members at the time we write, but the circumstances are such this year that delay has been inevitable. We have dwelt already on the good fortune we enjoy in going to the beautiful West‐Country Spa. At this time of year it is at its best, and, if the weather is more genial than this weather‐chequered year gives us reason to expect, the Conference should be memorable on that account alone. The Conference has always been the focus of library friendships, and this idea, now that the Association is so large, should be developed. To be a member is to be one of a freemasonry of librarians, pledged to help and forward the work of one another. It is not in the conference rooms alone, where we listen, not always completely awake, to papers not always eloquent or cleverly read, that we gain most, although no one would discount these; it is in the hotels and boarding houses and restaurants, over dinner tables and in the easy chairs of the lounges, that we draw out really useful business information. In short, shop is the subject‐matter of conference conversation, and only misanthropic curmudgeons think otherwise.

Details

New Library World, vol. 34 no. 2
Type: Research Article
ISSN: 0307-4803

Book part
Publication date: 16 August 2016

Hazel Messenger, Digby Warren and Wendy Bloisi

Transnational arrangements between different types of higher education institutions provide an interesting example of partnership working, being business arrangements with…

Abstract

Transnational arrangements between different types of higher education institutions provide an interesting example of partnership working, being business arrangements with learning as a core organising principle. Successful partnerships both learn and work together and can become mutually transformative, sources of growth for the individuals and institutions involved. Individual projects early in the lifecycle of a partnership can support this development, enabling both organisations to take responsibility for relationship building and the demonstration of trust. This approach has the advantage that it takes the focus away from the home/away dichotomy often apparent in discussions of transnational partnership working and instead attention turns to the development of a new hybrid organisation, a ‘third space’ characterised by reciprocity, commitment, effective communication, competence and trust.

This chapter provides a case study analysis of a learning and teaching programme which provided the opportunity for a partnership between a London-based university and a private provider in Sri Lanka to have transformational potential. It uses multiple sources of data to identify practical characteristics associated with developing a culture of transformative partnership working which includes the experiences of the ‘boundary spanner’ responsible for its development and leadership.

Details

University Partnerships for Academic Programs and Professional Development
Type: Book
ISBN: 978-1-78635-299-6

Keywords

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