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Article
Publication date: 1 January 1947

William T. Thomson

ELASTIC deformation of the wing in relation to divergence and loss of aileron control has been studied by a number of investigators. Much of the previous investigation is based on…

Abstract

ELASTIC deformation of the wing in relation to divergence and loss of aileron control has been studied by a number of investigators. Much of the previous investigation is based on the equivalent two‐dimensional wing, the success of which depends on the proper choice of a representative wing section. The three‐dimensional analysis requires a knowledge of the torsional deflexion mode, which in general necessitates an iteration process for evaluation.

Details

Aircraft Engineering and Aerospace Technology, vol. 19 no. 1
Type: Research Article
ISSN: 0002-2667

Article
Publication date: 1 October 1923

We deeply regret to announce the death, on October 4th, of Mr. William Thomson, F.R.S., F.I.C., Director of the Royal Institution Laboratory, Manchester, and Public Analyst for…

Abstract

We deeply regret to announce the death, on October 4th, of Mr. William Thomson, F.R.S., F.I.C., Director of the Royal Institution Laboratory, Manchester, and Public Analyst for Stockport.—Mr. Thomson was associated with the “BRITISH FOOD JOURNAL” from the time when the Journal was established, and was a member of the Consulting Scientific Staff of the British Analytical Control.

Details

British Food Journal, vol. 25 no. 10
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 December 1903

The final report of the Butter Regulations Committee has now been published and it is earnestly to be hoped that Regulations based on the Committee's Recommendations will at once…

Abstract

The final report of the Butter Regulations Committee has now been published and it is earnestly to be hoped that Regulations based on the Committee's Recommendations will at once be framed and issued by the Board of Agriculture. It will be remembered that in an Interim Report the Committee recommended the adoption of a limit of 16 per cent. for the proportion of water in butter, and that, acting on this recommendation, the Board of Agriculture drew up and issued the “Sale of Butter Regulations, 1902,” under the powers conferred on the Board by Section 4 of the Food Act of 1899. In the present Report the Committee deal with the other matters referred to them, namely, as to what Regulations, if any, might with advantage be made for determining what deficiency in any of the normal constituents of butter, or what addition of extraneous matter other than water, should raise a presumption until the contrary is proved that the butter is not “genuine.” The Committee are to be congratulated on the result of their labours—labours which have obviously been both arduous and lengthy. The questions which have had to be dealt with are intricate and difficult, and they are, moreover, of a highly technical nature. The Committee have evidently worked with the earnest desire to arrive at conclusions which, when applied, would afford as great a measure of protection—as it is possible to give by means of legislative enactments—to the consumer and to the honest producer. The thorough investigation which has been made could result only in the conclusions at which the Committee have arrived, namely, that, in regard to the administration of the Food Acts, (1) an analytical limit should be imposed which limit should determine what degree of deficiency in those constituents which specially characterise butter should raise a presumption that the butter is not “genuine”; (2) that the use of 10 per cent. of a chemically‐recognisable oil in the manufacture of margarine be made compulsory; (3) that steps should be taken to obtain international co‐operation; and finally, that the System of Control, as explained by various witnesses, commends itself to the Committee.

Details

British Food Journal, vol. 5 no. 12
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 20 June 2016

Ian Mann, Warwick Funnell and Robert Jupe

The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented…

Abstract

Purpose

The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class.

Design/methodology/approach

The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB.

Findings

Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting.

Originality/value

This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 September 1899

In a previous article we have called attention to the danger of eating tinned and bottled vegetables which have been coloured by the addition of salts of copper and we have urged…

Abstract

In a previous article we have called attention to the danger of eating tinned and bottled vegetables which have been coloured by the addition of salts of copper and we have urged upon the public that no such preparations should be purchased without an adequate guarantee that they are free from copper compounds. Copper poisoning, however, is not the only danger to which consumers of preserved foods are liable. Judging from the reports of cases of irritant poisoning which appear with somewhat alarming frequency in the daily press, and from the information which we have been at pains to obtain, there can be no question that the occurrence of a large number of these cases is to be attributed to the ingestion of tinned foods which has been improperly prepared or kept. It is not to be supposed that the numerous cases of illness which have been ascribed to the use of tinned foods were all cases of metallic poisoning brought about by the action of the contents of the tins upon the metal and solder of the latter. The evidence available does not show that a majority of the cases could be put down to this cause alone; but it must be admitted that the evidence is in most instances of an unsatisfactory and inconclusive character. It has become a somewhat too common custom to put forward the view that so‐called “ptomaine” poisoning is the cause of the mischief; and this upon very insufficient evidence. While there is no doubt that the presence in tinned goods of some poisonous products of decomposition or organic change very frequently gives rise to dangerous illness, so little is known of the chemical nature and of the physiological effects of “ptomaines” that to obtain conclusive evidence is in all cases most difficult, and in many, if not in most, quite impossible. A study of the subject leads to the conclusion that both ptomaine poisoning and metallic poisoning—also of an obscure kind—have, either separately or in conjunction, produced the effects from time to time reported. In view of the many outbreaks of illness, and especially, of course, of the deaths which have been attributed to the eating of bad tinned foods it is of the utmost importance that some more stringent control than that which can be said to exist at present should be exercised over the preparation and sale of tinned goods. In Holland some two or three years ago, in consequence partly of the fact that, after eating tinned food, about seventy soldiers were attacked by severe illness at the Dutch manœuvres, the attention of the Government was drawn to the matter by Drs. VAN HAMEL ROOS and HARMENS, who advocated the use of enamel for coating tins. It appears that an enamel of special manufacture is now extensively used in Holland by the manfacturers of the better qualities of tinned food, and that the use of such enamelled tins is insisted upon for naval and military stores. This is a course which might with great advantage be followed in this country. While absolute safety may not be attainable, adequate steps should be taken to prevent the use of damaged, inferior or improper materials, to enforce cleanliness, and to ensure the adoption of some better system of canning.

Details

British Food Journal, vol. 1 no. 9
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 2 January 2023

Johannes Kabderian Dreyer, Mateus Moreira, William T. Smith and Vivek Sharma

This paper aims to investigate whether environmental, social and governance (ESG) practices influence stock returns in the US stock market, looking at the period from 2002 to 2020.

Abstract

Purpose

This paper aims to investigate whether environmental, social and governance (ESG) practices influence stock returns in the US stock market, looking at the period from 2002 to 2020.

Design/methodology/approach

The authors quasi-replicate two reference articles that found that socially responsible funds used to underperform, but that this underperformance tendency has disappeared in more recent periods.

Findings

Using US data, the authors show that independent of the ESG database used, portfolios of neutral stocks present consistently higher systematic risk (beta) than ESG portfolios, although this difference decreases over time. This may be due to the significant increase in demand for ESG portfolios in the past decade, and their consequent price inflation and increase in volatility. However, concerning risk-adjusted returns and contrary to the authors’ reference literature, the results are highly dependent on the rating provider used, and neither support underperformance nor indicate a tendency over time. These inconsistent results suggest that the “ESG label” is not a determinant of portfolio performance.

Research limitations/implications

If ESG ratings are a legitim benchmark for sustainability, then the costs of going sustainable in stock portfolios might be marginal for fund managers.

Originality/value

Two different ESG-rating agencies, Morgan Stanley Capital International (MSCI) and Thomson Reuters, are used to identify sustainable stocks. Different from the literature, the authors selected stocks for their portfolios stochastically following a uniform probability distribution, thus avoiding fund manager bias.

Details

Review of Accounting and Finance, vol. 22 no. 1
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 1 October 1904

Month after month we bring forward additional evidence of the injury resulting from the use of chemical “preservatives” in food, while the Authorities feebly hesitate to give…

Abstract

Month after month we bring forward additional evidence of the injury resulting from the use of chemical “preservatives” in food, while the Authorities feebly hesitate to give specific legal effect to the recommendations of the Departmental Committee which made such a complete inquiry into this question. The evidence upon which those recommendations were based has been fully corroborated by a number of different observers. FERE and others have shown that, as regards boric acid and borax, even when administered in the smallest medicinal doses, there is always the risk that these drugs may aggravate, or even produce, renal diseases. These observations have been confirmed by the work of Dr. CHARLES HARRINGTON, an account of which has been recently published. Twelve cats were fed on the same food; six were treated with borax, one had no preservative, and five were given a preservative which had no apparent effect. The experiment extended over a period of 133 days, the quantity of borax given averaging about 0.5 grms, per diem. Three of the borated cats soon became ill, and one died at the end of six weeks. On the termination of the experiment the cats were all killed, and upon examination it was found that the organs of the six cats which had not taken borax were in perfectly sound and healthy condition, while the others, with one exception, were all suffering from nephritis. Of course, instances are recorded in which patients have been treated with borax and boracic acid with apparently no injurious result, but as a general rule these experiments have been of too short duration to allow of the desired information being arrived at, and the results must therefore be regarded as inconclusive and unreliable. It is perfectly evident that the kidneys may be for a short time quite capable of eliminating many objectionable substances, but the long‐continued use of such bodies, as Dr. HARRINGTON'S researches clearly indicate, sets up an inflammatory condition of the kidneys which, of course, interferes with the effective performance of their proper functions, and lays the foundations for complications of the most serious nature.

Details

British Food Journal, vol. 6 no. 10
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 November 1905

The milk supply of our country, in one form or another, has been the subject of discussion year after year at Congress meetings. Its importance is an admitted fact, but…

Abstract

The milk supply of our country, in one form or another, has been the subject of discussion year after year at Congress meetings. Its importance is an admitted fact, but, notwithstanding, I again venture to call attention to the matter. On this occasion, however, I do not propose to touch much of the ground already covered by former papers, but to consider the results of experiments and observations made while dealing with milk supply under the Sale of Food and Drugs Acts. For many years dairy regulations have been in force throughout the country which deal with the construction of floors and walls, and with lighting and ventilation. The owners of dairy farms in many parts of Scotland have spent large sums of money in improving their farms. Indeed, some enthusiasts have gone the length of introducing a system of heating and mechanical means of ventilation. It is only reasonable to pause and consider the practical results of these improvements, and to discover who are reaping the benefits from a milk supply standpoint. Do the owners of dairy farms receive anything like a fair return for their capital outlay? No. It is a well‐known fact that rents are on the down grade. Is the farmer of to‐day in a better financial position than formerly? No. He will tell you that the working of a “modern dairy” is more expensive than in the old steading, and that there is less flow of milk from the cows in the large airy byre than in the small old “biggin.” The price of milk is considerably less than it was fifteen or twenty years ago. At that time it ranged from 10d. to 1s. per gallon, and it is well known to you that hundreds of gallons of milk are now sent into our large cities for at least a distance of 100 miles, carriage paid, at 7½d. per gallon. In some cases the price is 9d. per gallon during the winter and 7½d. in summer. A farmer I know has a contract with a dairyman to supply him with 20 gallons of sweet milk, 16 gallons of skim milk, and 4 gallons of cream every day at an average rate of 7½d. per gallon all the year round. I have proved, by having test samples taken of the sweet milk, that it contains an average fat of 4.89 per cent. in 16 gallons. Neither the owner nor occupier of the farm can be any better off so long as such small prices prevail. Does the profit then come to the consumer? It does not.

Details

British Food Journal, vol. 7 no. 11
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 June 1902

MR. JONATHAN HUTCHINSON, the eminent consultant, has just put forward a statement of the utmost importance with respect to the probable existence of a direct connection between…

Abstract

MR. JONATHAN HUTCHINSON, the eminent consultant, has just put forward a statement of the utmost importance with respect to the probable existence of a direct connection between the consumption of arsenic‐contaminated food and the occurrence of cancer. He points out that certain modern “improvements” in processes of production have led to the contamination of various food‐products with small amounts of arsenic, and observes that “if, as seems proved, the continuous use of arsenic in small medicinal doses can predispose the skin to multiple cancer there seems no reason for doubting that it may do the same for the other tissues, and for the mucous membranes and the viscera,” while there must necessarily also be “the constitutional tendency, the appropriate age, and, in some cases, the local irritation.” Mr. HUTCHINSON refers to the recent successful tracing of the Manchester outbreak of “peripheral neuritis” to the use of arsenic‐contaminated beer as an example of what may be caused by the habitual ingestion of minute doses of arsenic. It is a remarkable fact that the increase in the occurrence of cancer may be looked upon as almost synchronising with the increasingly extensive adoption of those “improved” modern methods of manufacture, not only of beer but of other food‐products, which open the door to arsenic‐contamination; together with the great increase in the use of arsenic in medical prescriptions.

Details

British Food Journal, vol. 4 no. 6
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 March 1910

MR. ALLAN BARNS‐GRAHAM, of Craigallian, Milngavie, has sent us a copy of a letter, addressed by him to the Secretary of the Scottish Agricultural Organisation Society and printed…

Abstract

MR. ALLAN BARNS‐GRAHAM, of Craigallian, Milngavie, has sent us a copy of a letter, addressed by him to the Secretary of the Scottish Agricultural Organisation Society and printed in pamphlet form, which contains a number of points of considerable importance. MR. BARNS‐GRAHAM observes that Bran and “Thirds” play a most important part in the rearing and feeding of cattle, pigs, and poultry, and in the production of milk; that these two products ought to be used to a much greater extent than they are now; that large quantities are annually exported from this country; and that the supplies ought to be jealously guarded. He expresses the hope that the Agricultural Organisation Societies of Great Britain and Ireland will in no way encourage the manufacture of condensed milk—on the ground that it is not in the interest of the public health, nor in the interest of agriculture to encourage the manufacture of any article of food which can be made to keep indefinitely by artificial means. This appears to us to be a somewhat strange position to take up, unless the author's intention is to condemn the practice of keeping food products by means of chemical preservatives—in which case we agree with him. But the proper preservation of many food products by legitimate and harmless methods, not involving the use of chemicals or of other objectionable devices, is surely permissible and valuable to the community. Properly prepared and sterilised condensed milk is a very useful commodity if it is what it purports to be. In this connection we may say, however, that condensed milk containing large quantities of added sugar ought not to be sold as “condensed milk,” but as “condensed sweetened milk,” or “condensed milk and sugar”—the proportion of added sugar being prominently disclosed; while, in our view, the sale of “condensed sweetened; ‘separated,’ or ‘machine‐skimmed’ milk” ought to be prohibited altogether.

Details

British Food Journal, vol. 12 no. 3
Type: Research Article
ISSN: 0007-070X

1 – 10 of 996