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The purpose of this paper is to establish the importance of accounting in the management of Spanish military hospitals by the St John’s Order (SJO) of the Roman Catholic Church in the eighteenth century, a time of crisis between the Church and the State. The sacred mission of the Order required that they had a significant role outside the Roman Catholic Church in the care and treatment of the sick and infirm which required them to establish hospitals throughout Spain and across the lands that it had conquered. The study establishes that accounting played a key role in ensuring the success of the unconventional commercial relationship between the SJO and the government and the military.

Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the sacred mission of the SJO and not something which represented a denial of the Order’s religious beliefs. The paper relies primarily on documents and other material located in Spanish archives.

The SJO accepted that secular accounting and accountability processes were relevant to their search for God’s love and to showing this love to others. The need for the Order to be accountable to the State was not regarded as profane and antithetical to their religious beliefs. Adopting Niebuhr’s typology of religion and society, this study concludes that the Order was an extraordinary example of Christ the transformer of the culture.

This study recognises the need to deepen the understanding of the way in which accounting practices have often played a critical role in the activities of religious organisations by examining an extraordinary example of one organisation which was engaged in an unusual, ongoing, highly complex commercial relationship with the Spanish State.

Discharging frail older people from acute hospital settings has been an issue of concern for over 40 years and recent studies suggest that enduring problems remain. This paper explores the experiences of discharge from three different units: an acute surgical ward, an acute medical ward and a specialist ward for older people. Based on extensive data from interviews with older people, their family carers and ward‐based staff, a grounded theory of the discharge experience is presented. This suggests that the quality of discharge hinges largely on whether the focus of efforts is on ‘pace’ (the desire to discharge older people as rapidly as possible) or ‘complexity’ (where due account is taken of the complex interaction of medical and wider social issues). When pace is the focus, ‘pushing’ and ‘fixing’ are the main processes driving discharge. However, when attention is given to complexity, far more subtle processes of ‘informing’ and ‘brokering’ are in evidence. These latter processes are conceived of as forms of ‘relational practice’ and it is argued that such practices lie at the heart of high quality care for older people.

With the proliferation of international education initiatives, research into the transfer of pedagogy across cultures is essential to ensure that quality education is delivered in a culturally accessible form. One of the factors impeding such research is the lack of widely accepted theoretical frameworks (Dimmock & Walker, 2005). This paper examines the development and effectiveness of a cross cultural framework that was used to compare a Business program at a Canadian College with its branch campus in Qatar (Prowse & Goddard, 2010). Findings are compared to results in the literature to gauge the robustness of the framework. The framework developed in the study was found to be a helpful means of allowing a comparison of pedagogy across two cultures.

The aim of the project was to evaluate the short‐term treatment outcomes of patients treated in a medium secure service for people with intellectual disability. A total of 138 patients, 77 discharged and 61 current inpatients, treated over a six‐year period were included in the audit. Information on demographic and clinical variables was collected on a pre‐designed data collection tool and analysed using appropriate statistical methods. The median length of stay for the discharged group was 2.8 years. About 90% of this group were discharged to lower levels of security and about a third went directly to community placements. None of the clinical and forensic factors examined was significantly associated with length of stay for this group. There was a ‘difficult to discharge long‐stay’ group which had more patients with criminal sections, restriction orders, history of abuse, fire setting, personality disorders and substance misuse. However, when regression analysis was done, most of these factors were not predictive of the length of stay. Clinical diagnosis or offending behaviour categories are poor predictors of length of hospital stay, and there is a need to identify empirically derived patient clusters using a variety of clinical and forensic variables. Common datasets and multi‐centre audits are needed to drive this.

Memorial University of Newfoundland, based in St. John's, is the single university in the Province of Newfoundland and Labrador. The Faculty of Business Administration is the largest concentration of resident business educational and management development expertise. In 1980, the Faculty established the Center for Management Development with the role to coordinate its non‐credit, continuing professional business educational and management training and development activities. The mandate of the Center is the development and delivery of continuing entrepreneurship and business management education programmes for the public, and for practising managers in business, government and other organisations in the province — it is to develop management in Newfoundland and Labrador. As part of the Faculty of Business Administration, the Center exists to provide management development offerings where they are most needed, and not solely on the basis of commercial profitability.

This paper discusses the history of outdoor education at a university in the South West England, starting in 1840.

This research uses secondary sources of data; original unpublished work from the university archive is used alongside published works on the university founders and first principals, as well as sources on the developments of outdoor education in the UK.

Both founding principals were driven by their strong values of social justice and their own experiences of poverty and inequality, to establish a means for everyone to access high-quality education regardless of background or means. They saw education as key to providing a pathway out of poverty and towards opportunity and achievement for all. Kay-Shuttleworth, founder of St John's, wrote that “the best book is Nature, with an intelligent interpreter”, whilst Derwent Coleridge, St Mark's first principal, had a profound love of nature and reverence for his father's poetic circle. His father, the famous English Romantic poet Samuel Taylor–Coleridge, made the first recorded use of the verb “mountaineering”. Coleridge was using a new word for a new activity; the ascending of mountains for pleasure, rather than for economic or military purposes.

The Romantic influence on outdoor education, the early appreciation of nature and the outdoors for physical and psychological well-being and the drive for social justice have not been told in any case study before.

Washington.—The Government of the United States at the Copenhagen Conference of the Food and Agricultural Organisation last September firmly supported the twin objectives of Sir John Orr's World Food Hoard proposals of raising the diets of all nations to a health standard and of stabilising agricultural prices at levels fair alike to both producers and consumers. Sir John's specific proposal for a World Food Board was not considered at Copenhagen. Instead, the U.S., the United Kingdom and all other nations represented at Copenhagen unanimously agreed to refer the whole question to a 17‐nation Preparatory Commission which met in Washington from October 28th to January 24th. The Commission was specifically instructed by the terms of reference to consider Sir John's proposal and any other alternative proposals which might be offered. The preparatory commission in its recommendations followed the instructions in the terms of reference and its final recommendations as made public on January 24th containing little of the specific machinery of the original proposals of Sir John's. But the twin objectives of Sir John's proposals were retained in the final recommendations. Had a show down come to Sir John's proposals at Copenhagen, the U.S. would have opposed it. Of this there can be no doubt. As early as August 9th, a month before the Copenhagen Conference, the U.S. Department of State issued a public statement on the Orr proposals. Any doubt as to the U.S. position was dispelled by Under Secretary of Agriculture Norris E. Dodd, who was chief American delegate at both Copenhagen and Washington. In his opening speech before the preparatory commission in Washington on October 28th, Mr. Dodd gave four reasons why the U.S. opposed the Orr proposal. He said: “First, we consider it doubtful whether a World Food Board or any similar device would, by itself, be adequate to deal with the effect that widespread government intervention threatens to have upon the agricultural demand and supply situation over the world once the present emergency has come to an end. Second, we consider it doubtful whether any combination of buffer‐stock and surplus‐disposal operations which contemplates the establishment of a two‐price system can be operated successfully without quantitative controls of supply. In our view such controls are not adequately provided for. Third, there is the fact that price, production and distribution problems differ greatly between different commodities and at different times. An over‐all body such as the proposed World Food Board would not suffice for dealing effectively with these so different and rapidly changing problems, which ought to be dealt with by special negotiations, commodity by commodity. Fourth, Governments are not likely to place the large funds needed for financing such a plan in the hands of an international agency over whose operations and price policy they would have little or no control. In view of these considerations, we believe that it is fortunate that the Copenhagen Conference has given this Commission a free hand to consider alternative machinery for achieving the basic objectives which we all support.” The original Orr proposals called for an internationally‐managed and internationally‐financed World Food Board. It would have bought and sold exportable surpluses at agreed minimum and maximum prices, thus providing a buffer‐stock against fluctuation in price and supply. Excess supplies under the Orr plan were to be sold cheaply to feed chronically malnourished people. FAO would work with such nations and with other international argencics to build producing and buying power so as to remove the underlying causes of poor diets. A statement by Under Secretary of Agriculture Mr. Norris E. Dodd, made on January 24th in connection with the report of the FAO Preparatory Commission on the food proposals, said, in part: “The principal ideas which the U.S. has advanced in the Commission are: (1) That the problems of better diets and price stabilisation mustbe approached in connection with the general expansion of production, employment, trade and consumption, as envisaged in the proposals for an International Trade Organisation, which we consider as complementary to the FAO programme. (2) That particular problems of price stabilisation can best be met through separate but co‐ordinated international agreements covering the specific commodities affected, within the general framework of principles for such agreements provided in the proposed ITO. (3) That under such commodity agreements the participating nations should consider methods of using excess supplies to support special food programmes to improve the diets of the most needy groups in connection with long‐term development plans designed to overcome the causes of malnutrition. (4) That the co‐ordination of national agricultural and nutritional programmes is so important the FAO should bring about annual consultation upon such programmes among the responsible national officials.” The principal U.S. proposals incorporated in the final report and recommendations of the FAO Preparatory Commission published on January 24th may be summarised as follows: The international commodity agreement approach to the stabilisation problem. The use of excess supplies under commodity agreements to support supplemental food programmes for vulnerable groups. Annual consultation of national agricultural and nutritional officials for the purpose of bringing about co‐ordination and integration of national programmes. Appointment of an interim co‐ordinating committee on international commodity agreements to bridge the gap between FAO and the projected International Trade Organisation. Acceptance in the final report of the American proposal for international commodity agreements may be construed as not merely an American victory since the commodity agreements would be negotiated within the framework of the proposed International Trade Organisation. Governments of 18 nations are represented on the ITO Preparatory Committee which met in London simultaneously with the FAO Preparatory Commission sessions in Washington. Here is the basic difference between the Orr World Food Hoard proposals and the final recommendation. Under a commodity agreement, such as provided for in the final report, each nation holds its own reserves, and finances its own operations. It provides for a co‐ordinated system of nationally managed and nationally financed buffer stocks of individual commodities. The Orr proposal envisaged an internationally managed and internationally financed World Food Board operating in many commodities. The U.S. position with reference to tieing in ITO with FAO was set out fully by Mr. Dodd in his October 28th speech before the FAO Preparatory Commission. Mr. Dodd said: “In putting forward its suggestions for an International Trade Organisation, the Government of the United States has had in mind the importance of securing— with the help of a reduction in trade barriers and other measures—a world‐wide expansion in employment, production, trade and consumption. We consider that action toward this end is of fundamental importance to the achievement of the objectives which this (Prepara‐tary) Commission is considering… It is the considered view of the United States Government that the ITO proposals provide a useful starling point for the deliberations of this Commission.” Previous U.S. experience in attempting to solve the riddle of farm surplus in the midst of hunger has been uneven and spotty. Perhaps the worst failure in this regard was the ill‐fated Federal Farm Board created in 1929 to arrest the drastic decline in farm prices. The Board advanced large sums to farmers' co‐operatives which extended loans to its member co‐operatives to induce farmers to withhold wheat and cotton from the market, without, however, controlling production. The Farm Board finally concluded that no such scheme could succeed without control over production, and production control therefore became a salient feature of the Agricultural Adjustment Act of 1933. This Act was amended in 1936 to meet the objections of the U.S. Supreme Court, which held it unconstitutional, but the essential requirement of control over production was retained and remains in effect to‐day. The Commodity Credit Corporation, a Government buying and selling agency created in 1933, has succeeded where the Farm Board failed, because the Government has exercised a degree of control over production. At Copenhagen last September, Mr. Dodd referred to the success of the Commodity Credit Corporation in these words: “Some people have expressed fear that stabilisation of farm prices would keep food prices above the reach of many consumers, but in the United States we have used the Commodity Credit Corporation effectively to protect farm prices, and food consumption, meantime, has increased. Furthermore, Commodity Credit stocks have served as reserves against years of bad weather and poor crops—reserves that were welcome indeed during the last war.” The Biblical idea of Joseph—of an ever‐normal granary—wherein surplus farm supplies are carried over from years of good harvest as a reserve against lean years of crop failure and hunger war and popularised in the United States by Mr. Henry A. Wallace during his service as Secretary of Agriculture, 1933–40. Sir John's World Food Board proposal also envisaged this evernormal granary concept, but failed of adoption because of the heavy expense involved, together with lack of adequate controls over production. It was this absence of production control in the Orr plan that led the U.S. to oppose the Orr plan, even though the country was in sympathy with its humanitarian objectives of raising living standards through expansion of consumption.

In this child–parent research study, three adolescents theorize their meaning-making experiences while engaged in exclusive online learning during a three-month stay-at-home mandate. The purpose of this study is to highlight youth-created understandings about their literacy practices during COVID-19 in order to expand possibilities for youth-generated theory.

This child–parent research builds upon a critical dialectical pluralist (CDP) methodology, which is a participatory research method that looks to privilege the child as a co-researcher at every stage of the inquiry. In this research study, the adolescents work together to explore what it means to create and learn alone and then with others via virtual platforms. Research team discussions initially were scaffolded by the parent–researchers, and the adolescents developed their analyses individually and together, and their words and insights situate the findings and conclusions.

The musical form of a motet provides a metaphor that three adolescents used to theorize their meaning-making experiences during the stay-at-home order. The adolescents determined that time, frustration, and space were overarching themes that captured the essence of working alone, and then together, in messy, orchestrated online ensembles.

In this youth-centric research paper, three adolescents create understandings of their meaning-making experiences during the stay-at-home order and work together to determine personal and pedagogical implications.

The purpose of this study is to contribute to the literature on information elicitation. The authors investigated the impact of social influence strategies on eyewitness recall performance. Specifically, the authors examined the effect of social influence techniques (Cialdini, 2007) on recall performance (Experiment 1) and conducted a follow-up experiment to examine the incremental effect of social proof on the report everything cognitive interview mnemonic (Experiment 2).

Participants watched a video depicting vandalism (Experiment 1: N = 174) or a verbal altercation (Experiment 2: N = 128) and were asked to recall the witnessed event. Experiment 1: Participants were assigned randomly to one of six conditions: control (open-ended prompt), engage and explain (interview ground rules), consistency (signing an agreement to work diligently), reciprocity (given water and food), authority (told of interviewer’s training) and social proof (shown transcript from an exemplar participant). Experiment 2: The authors used a 2 (social proof: present, absent) × 2 (report everything: present, absent) between-participants design.

Across both experiments, participants exposed to the social proof tactic (i.e. compared to a model exemplar) spoke longer and recalled more correct details than participants not exposed to the social proof tactic. In Experiment 2, participants interviewed with the report everything mnemonic also spoke longer, recalled more correct details, more incorrect details and provided slightly more confabulations than those not interviewed with the report everything mnemonic.

The findings have practical value for police investigators and other professionals who conduct interviews (e.g. military personnel, doctors obtaining information from patients). Interviewers can incorporate social proof in their interviewing practices to help increase the amount and accuracy of information obtained.