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A major potential application of the Peltier effect is the thermostating of electronic equipment, modules and individual components. Limitations of size and weight rule out mechanical refrigeration for small cooling units. However, Peltier cooling devices are size‐independent in their efficiency and in miniaturized form may be. incorporated into heat‐generating circuit components. Peltier units can remove heat directly from the source rather than from an external surface, and in addition, these thermodynamically reversible devices permit both heating and cooling. Electronics may thus be thermostated at or below ambient temperature to provide increased reliability and stability. The authors discuss specific applications of Peltier thermostating under development.

This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell'arte, an Italian form of improvisational theatre commenced in the 15th century.

The authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.

This study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century's Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, “family-oriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.

This study engages with accounting history literature accountants' stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype connotations in the 14th century.

The manning and readiness levels of the reserve forces have been a key issue in the debate of the efficacy of the All‐Volunteer Force (AVF) since the original recommendation for an AVF by the Gates Commission in 1969. General Maxwell Taylor (1981) has identified the AVF's principal failings as:

This paper takes the stance that there are two criteria for evaluation of diversity in organizations. These criteria are (a) competition with other organizations and (b) the maintenance of the organization across time. Organizations which seek diversity without considering its effects on competitive and maintenance goals place themselves at a disadvantage vis‐a‐vis their competitors. Two case examples, the Persian and Roman Empires, are used to show how different diversity management practices affect organizations. Differences between the two empires are related to the degree to which they allowed for inclusion of diverse cultural groups. The Persian Empire was exclusionary. The Roman Empire was inclusionary. Roman inclusionary practices were based on merit. Inclusion by merit is shown to lead to increased organizational effectiveness primarily in terms of increased organizational resiliency across time.

The United States government is the world's largest publisher. Its presses churn out thousands of items annually, covering every conceivable subject. Even though most of the items deal with present day concerns, the United States government is responsible for the publication of a large number of histories. Unfortunately, these works, with the possible exception of the Department of Defense's Military History Series, have received little exposure and limited use. In an effort to bring this valuable resource to light, the following bibliography presents annotated citations to nearly 150 histories published from mid‐1977 through mid‐1979.

This article surveys the literature dealing with theory and applications of life cycle costing (LCC). It deals with the literature published in the last 25 years and provides 667 references.

SEPTEMBER finds the summer irrevocably over, although there will still be one or two very beautiful months in the English autumn remaining. It is usually the time when the older librarian thinks of conferences, and today he realizes regretfully that these have receded into what already seems a remote past. This month as we write we have to repeat the expectation we have expressed every month since May that before these words appear in print the threatened lightning attack on the life of England will have been made by the Nazis. It is becoming so customary, however, that one can only suggest that so far as circumstances allow we proceed with our normal work. The circumstances may make this difficult but they should be faced. One thing stands out: that in public libraries, at anyrate, the demands made by readers have gradually returned to their usual level and in some places have risen above it. This does not always mean that the figures are as high as they were, because in many of the great cities and towns a part of the population, including a very large number of the children, have been evacuated. In spite of the pressure on the population as a whole, it would seem that head for head more books are being read now than at any previous time.

Sane and civilised people, capable of thinking clearly, now recognise that if the peace of the world is to be secured, and that if another and even greater cataclysm is to be prevented, the Huns and their accomplices must be crushed, and crushed so completely that their recovery of the power to do evil shall be rendered utterly impossible. The persons who are “Pro‐German” for reasons at present best known to themselves, and the peace‐at‐any‐price cranks, may be left out of consideration except in so far as the advisability of placing the former under lock and key and the latter in lunatic asylums demands attention. A premature and inconclusive peace which would make it possible for our abominable enemies to rise again and threaten civilised mankind is unthinkable, and the Allied Powers must of necessity carry on the war until the Thugs of Europe have bitten the dust and have been compelled to sue for peace without terms or conditions. When the “Central Powers” have been forced to their knees, and the Allied armies of occupation have made them taste the bitterness and humiliation of invasion, the surviving criminals will be placed at the bar to receive the sentence of their judges, while the populations who have approved and applauded their hideous acts must also have adequate punishment meted out to them. What form is that punishment to take? The long and ghastly account has got to be read out and settled—so far as it can be settled in this world. What is to be the settlement?

The spouses or partners of serving members of the UK Armed Forces are often subject to similar constraints to those of enlisted personnel. This paper aims to examine the experiences and wellbeing of a group of army wives. In particular, it focuses on their shared experiences of consumer vulnerability and related challenges, exploring the extent to which membership of military wives’ communities can help them to cope.

Using an interpretivist approach, data were collected through four focus group discussions involving 30 army wives, and seven individual in-depth interviews.

The paper highlights shared experiences of consumer vulnerability and demonstrates how army wives’ approaches to coping incorporate both individual and community-based approaches. It proposes that communities of coping develop within the army wives community, providing women with both practical and emotional support.

The paper acknowledges that there is a range of factors that will impact military spouses’ experiences of consumer vulnerability and strategies for coping. This heterogeneity was difficult to capture within a small exploratory study.

The UK Government should consider their duties towards military spouses and children. This would entail a significant cultural shift and recognition of military personnel’s caring responsibilities.

This research contributes to understandings regarding the potentially shared nature of both consumer vulnerability and coping strategies. The study introduces the relevance of communities of coping to consumer contexts, highlighting how members can benefit from both practical and emotional support.

OUR ISSUES DO NOT PROVE ANYTHING? “READING is finished” is the portentious quotation from Richard Hoggart's address to the School Libraries Association which we find in small type at the foot of a column of the American L.A. Bulletin. A year or two ago, with apprehension and gravity, an American writer asserted that one of the darker signs of life in the U.S.A. was that a generation had arrived that had lost not only the art but the willing power to read, or perhaps never had them to lose. The first American report we have opened this year is The Brooklyn Public Library Salutes its Readers, its 61st annual one. Mr. Francis R. St. John, the chief librarian, says in his first paragraph “this has been a record year” and continues, “This year readers were responsible for the greatest circulation in our history”. Yes, 9½ millions of it. The question occurs: if no one reads and books are finished, how can these statements and figures be reconciled?