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Improving milling quality is expected to improve the quality of domestic rice and hence the competitiveness of Uganda's rice industry. Therefore, this study aims to assess the determinants of four aspects of milling, namely, choice of milling technology, millers' perceptions of the importance of paddy quality attributes, milling return and milling capacity.

Multinomial logit, semi-nonparametric extended ordered probit, linear regression and additive nonparametric models are applied to cross-sectional data obtained from a sample of 196 rice millers.

Physical, economic, institutional, technological and sociodemographic factors are found to be important determinants of the four aspects of milling. Physical factors include the distance of the mill from major town and availability of storage space at the milling premises, while economic factors include milling charge and backward integration of miller into paddy production. Contracting and use of a single-pass mill are important institutional and technological factors, respectively, and miller's household size, age, gender and education are the key sociodemographic variables.

The study's originality lies in its scope, especially in terms of its breadth. Without compromising the needed analytical rigor, it focuses on four aspects of milling that are critical to improving the marketing of Uganda's rice. In doing so, it provides a holistic understanding of this segment of the value chain and offers specific recommendations for improving the marketing of Uganda's rice.

THE STUDENT OF PUBLIC LIBRARY HISTORY soon accepts without surprise accounts of opposition to the public library. It is perhaps remarkable that a forerunner or pioneer of the public library idea should have encountered it when what he did was of his own volition and to some degree at his own expense, and when he laid no claim to public finance for his idea.

In Postmodern Public Administration: Toward Discourse (1995), Fox and Miller call for a postmodern discourse that can radicalize the reformist tendencies in public administration theory. This first edition neglects a powerful ally that can deepen this view of the decentered subject and illuminate some roadblocks to postmodern discourse theory, Michel Foucault. This paper challenges Fox and Millerʼs phenomenological notion of the self and offers Foucaultʼs characterization of the subject as an alternative that addresses how selves are created in and through discourse. This paper argues that the redemption of authentic discourse that Fox and Miller desire is not possible precisely because of the nature of the subject as already constituted. However, this does not mean that rich discourse ceases. Political ethics are still possible for deformed and decentered subjects.

Market entry strategies range from foreign direct investment to licensing with varying levels of commitment, risk and opportunity. Exporting products or services is one of the most common of the intermediate market entry strategies. It is typically accomplished through authorized international channels of distribution. However, when significant price differences exist between markets, alternative, parallel channels of distribution are almost certain to arise. These parallel channels, often referred to as gray marketing, are generally legal but unauthorized distribution channels that create an alternative export market entry. After a review of the literature, a case study highlights these complex issues from the perspective of both manufacturer and parallel marketer. The case study provides a tool for evaluating theory and a basis for discussing this important alternative mode of market entry. The case and the discussion which follows also highlight the role of international trade shows as an important element of the marketing mix for entering many foreign markets.

The purpose of this paper is to explore the core meaning of critical research.

It begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of a progressive drum. Indeed, rather than facilitating a productive historical movement, scholarship may, at times, window‐dress brutality. These questions are examined by drawing on pertinent literature in social theory and cultural analysis. This work cautions that only continuous, unconditional, self‐reflective criticism provides a navigational path between barbarism and enlightenment. It proposes harnessing our full repository of critical scholarship to renew ever‐relevant forms of praxis (This is not the same notion of “practical” that involves berating workers in suits and white shirts.)

Unfortunately, an examination of contemporary progressive accounting literature exposes fundamental departures from these standards for criticism; that many fields have lapsed into a form relativism, enabling highly conservative political agendas. This degeneration is instigated at the outset of research, through an inappropriate choice of initial object for analysis (or “root metaphor”).

To address the predicament, this paper proposes a greater self‐awareness in framing the initial starting point, using a procedure drawn from Hegel and Marx's dialectics. To “test’ this methodology, the paper examines four streams of progressive accounting research: professional (e.g. Brilovian) analysis, Foucauldian (culturalist) studies, ethnographic studies, and epistemic contributions.

Each review offers suggestions for a dialectical reconstruction of the original, including a revised initial starting point (object) for the analysis.

To most minds libraries exist at the periphery of debates over education and educational reform. However, the purpose of this paper is to demonstrate how, in 1910, the Melbourne Public Library (now the State Library of Victoria) was central, rather than peripheral, to a conflict which focussed on the role of the library in education and how the library and its collection could best be organised to meet this purpose. It will be argued that libraries and the way they are organised act as indices of the dominant views about education and can be seen as social and educational artefacts. As artefacts they encapsulate community beliefs about how learning could best occur at a given time and what knowledge was esteemed, made available and to whom.

To illustrate this point of view and illuminate the broader issues, this paper will use a particular set of events and a particular group of protagonists in Australian history as a case study.

This case study illuminates conflicting ideas about the place of libraries and the organisation of their collections in early twentieth‐century society and demonstrates how these ideas continued to have an impact on the place of libraries in educational reform agendas in Australia in the following decades.

The argument reported as “the disaffection in the library” was both philosophical and practical and illuminated ongoing debates surrounding the place of the library in education. The outcome influenced the shape and place of libraries in Australia and demonstrates broader concerns at work in Federation Australia.

The paper casts a new light on the relationship between libraries and education and the place of libraries in the educational process. The network of influence in Federation Australia and the impact of this on the development of institutions and professions in Australia is also examined.

The purpose of this paper is to show that distinguishing between gross and net tax shields arising from interest deductions is important to firm valuation. The distinction affects the interpretation but not valuation of tax shields for the famous Miller’s (1977) model with corporate and personal taxes. However, for the well-known Miles and Ezzell’s (1985) model, the authors show that the valuation of tax shields can be materially affected. Implications to the cost of equity and optimal capital structure are discussed.

This paper proposed a simple tax shield clarification that distinguishes between gross and net tax shields. Net tax shields equal gross tax shields minus personal taxes on debt. When an after-tax riskless rate is used to discount shareholders’ tax shields, this distinction affects the interpretation but not valuation results of the Miller’s model. However, when the after-tax unlevered equity rate is used to discount tax shields under the well-known Miles and Ezzell’s (1985) model, the difference between gross and net tax shields can materially affect valuation results. According to the traditional ME model, both gross tax shields and debt interest tax payments (i.e. net tax shields) are discounted at the after-tax unlevered equity rate. By contrast, the proposed revised ME model discounts gross tax shields at the unlevered equity rate but personal taxes on debt income at the riskless rate (like debt payments). Because personal taxes on debt are nontrivial, traditional ME valuation results can noticeably differ from the revised ME model to the extent that after-tax unlevered equity and debt rates differ from one another.

For comparative purposes, the authors provide numerical examples of the traditional and revised ME models. The following constant tax rates and market discount rates are assumed: T_c=0.30, T_pb=0.20, T_ps=0.10, r=0.06, and ρ=0.10. Table I compares these two models’ valuation results. Maximum firm value for the traditional ME model is 7.89 compared to 7.00 for the revised ME model. At a 50 percent leverage ratio, equity value is reduced from 3.71 to 3.49, respectively. Importantly, the traditional ME model suggests that firm value linearly increases with leverage and implies an all-debt capital structure, whereas firm value stays relatively constant as leverage increases in the revised ME model. These capital structure differences arise due to discounting debt tax payments with the unlevered equity rate (riskless rate) in the traditional ME (revised ME) model. Figure 1 graphically summarizes these results by comparing the traditional ME model (thin lines) to the revised ME model (bold lines).

Textbook treatments of leverage gains to firms or projects with corporate and personal taxes should be amended to take into account this previously unrecognized tradeoff. Also, empirical analyses of capital structure are recommended on the sensitivity of leverage ratios to the gross-tax-gain/debt-personal taxes tradeoff.

Financial managers need to understand how to value interest tax shields on debt in making capital structure decisions, computing the cost of capital, and valuing the firm.

The valuation of interest tax shields in finance is a long-standing controversy. Nobel prize winners Modigliani and Miller (MM) wrote numerous papers on this subject and gained fame from their ideas in this area. However, application of their ideas has changed over time due to the Miles and Ezzell’s (ME) model of firm valuation. The present paper adapts the pathbreaking ideas of MM to the valuation framework of ME. Students and practitioners in finance can benefit by the valuation results in the paper.

No previous studies have recognized the valuation issues resolved in the paper on the application of the popular and contemporary ME model of firm valuation to the MM valuation concepts. The new arguments in the paper are easy to understand and readily applied to firm valuation.

The purpose of this paper is to employ a mixed methods design to assess the applicability, reliability and validity of Miller's scale of environmental uncertainty.

Using 759 questionnaires and eight personal interviews from three countries throughout four phases of scale assessment, the authors re‐operationalized Miller's scale to be more applicable to Arab countries. Phase 1 refines the scale with reference to the new context in which the authors applied it. Phase 2 eliminates poor performing items, using exploratory factor analysis. Phase 3 examines the generalizability of the modified scale in the Arab world. Finally, Phase 4 assesses the criterion‐related validity of the scale.

The authors' assessment of Miller's scale suggests that several changes in the scale are necessary to be more applicable in Arab countries. The results of the combined sample are consistent with the hypothetical structure of constructs and have four factors: product, competition, government and policies, and economy.

This study paid attention to the conceptualization and operationalization of strategic management research variables. Moreover, examining the Miller's scale in the Arab region could enhance the generalizability of this scale. Finally, the authors' longitudinal research, with its four samples, is another contribution.

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

The purpose of this chapter is to show the multi-faceted nature of shopping behavior at North Market and to develop the concept of productive leisure as a way of examining and reframing Daniel Miller’s Theory of Shopping.

This chapter utilizes Daniel Miller’s Theory of Shopping as a starting point to understand the dimensions of shopping at North Market. It draws upon survey data collected by North Market, as well as participant observations and informal interviews conducted by the authors.

Much of the shopping at the market goes beyond simple provisioning, thrift, and treats, and instead fits into a hybrid category we call “productive leisure.” Productive leisure occurs when individuals complete productive tasks during their leisure time. It maximizes thrift-time by completing productive tasks during leisure and in response to or in connection with finding a reward (treat). In the case of shoppers at North Market, many customers are using their leisure time to provision.

This chapter presents a new way of thinking about shopping at public markets and could potentially serve to help public markets redefine their role in local food systems and in the greater community. More broadly, this chapter provides a unique insight into how and why people use public markets.