This article argues that accounting practice is complex. The determination to implement a particular type of accounting practice is not a simple task. It is a decision that…
Abstract
This article argues that accounting practice is complex. The determination to implement a particular type of accounting practice is not a simple task. It is a decision that necessitates thorough considerations involving knowledge, human needs and interests, and situations surrounding the decision maker. The decision process itself thus represents complex activities. To ease understanding of this complexity, this study suggests to use metaphor, Javanese Language Speech Level metaphor. Metaphor, many have argued, helps to highlight and explain the core idea of a study, and to understand the nature, the significance, and the social dimensions of the phenomena being investigated. In sustaining its arguments, this study provides an illustration of some accounting practices that satisfy the appropriateness of Javanese language as metaphor.
Michael Sherer, Alan Southworth and Stuart Turley
This paper reports the findings of an empirical investigation into the disclosure of corporate accounting information to trade union decision makers. These findings are evaluated…
Abstract
This paper reports the findings of an empirical investigation into the disclosure of corporate accounting information to trade union decision makers. These findings are evaluated against earlier normative and descriptive literature on corporate disclosure to trade unions and an attempt is made to derive some implications for the design of accounting reports for use in the context of collective bargaining. The research methodology used was a case study of decision making in one trade union, the Amalgamated Textile Workers' Union (ATWU) which represents most of the manual workers in the Lancashire cotton industry.
Alan McKinnon and Jacques Leonardi
This chapter examines the systems used to collect data on the long-distance movement of freight by road for modelling, market research and other purposes. It begins by listing the…
Abstract
This chapter examines the systems used to collect data on the long-distance movement of freight by road for modelling, market research and other purposes. It begins by listing the features of an ideal long-distance freight data set that would fully meet the needs of policy makers, business analysts, academic researchers and freight operators. It then reviews the existing data-collection systems in Europe, highlighting their shortcomings and how they might be overcome. The third section analyses the strengths and limitations of several alternative approaches to collecting and analysing road freight data, some of which are at an early stage of development.
The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch of…
Abstract
The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch of regulations for meat products, are mostly in respect of deficient meat content. Food hygiene offences have also remained steady, with no improvement to show for all the effort to change the monotony of repulsive detail. The two major causes of all legal proceedings, constituting about 90 per cent of all cases—the presence of foreign matter and sale of mouldy food—continue unchanged; and at about the same levels, viz. an average of 55 per cent of the total for foreign matter and 35 per cent for mouldy food. What is highly significant about this changed concept of food and drugs administration is that almost all prosecutions now arise from consumer complaint. The number for adulteration as revealed by official sampling and analysis and from direct inspectorial action is small in relation to the whole. A few mouldy food offences are included in prosecutions for infringements of the food hygiene regulations, but for most of the years for which statistics have been gathered by the BFJ and published annually, all prosecutions for the presence of foreign matter have come from consumer complaint. The extent to which food law administration is dependent upon this source is shown by the fact that 97 per cent of all prosecutions in 1971 for foreign bodies and mouldy food—579 and 340 respectively—resulted from complaints; and in 1972, 98 per cent of prosecutions resulted from the same source in respect of 597 for foreign matter and 341 for mouldy food. Dirty milk bottle cases in both years all arose from consumer complaint; 41 and 37 respectively.
The way of thought and vision and memory is that they often come upon you unexpectedly, presenting nothing new but usually with a clarity and emphasis that it all seems new. This…
Abstract
The way of thought and vision and memory is that they often come upon you unexpectedly, presenting nothing new but usually with a clarity and emphasis that it all seems new. This will sometimes happen after a long period of indecision or when things are extremely difficult, as they have long been for the country, in most homes and among ordinary individuals. Watching one's life savings dwindle away, the nest‐egg laid down for security in an uncertain world, is a frightening process. This has happened to the nation, once the richest in the world, and ot its elderly people, most of them taught the habit of saving in early youth. We are also taught that what has been is past changing; the clock cannot be put back, and the largesse—much of it going to unprincipled spongers—distributed by a spendthrift Government as token relief is no answer, not even to present difficulties. The response can only come by a change of heart in those whose brutal selfishness have caused it all; and this may be a long time in coming. In the meantime, it is a useful exercise to consider our assets, to recognize those which must be protected at all costs and upon which, when sanity returns, the future depends.
The Fatstock and Meat Marketing Committee was set up in April, 1962, “To investigate the organisation of the marketing and distribution of fatstock and carcase meat in the United…
Abstract
The Fatstock and Meat Marketing Committee was set up in April, 1962, “To investigate the organisation of the marketing and distribution of fatstock and carcase meat in the United Kingdom, and the existing facilities and present methods employed; to consider whether changes are desirable; and to make recommendations.”
Consideration of the fast‐growing number of food hygiene prosecutions up and down the country, almost all of them of a most serious nature, shows that it is the food preparing…
Abstract
Consideration of the fast‐growing number of food hygiene prosecutions up and down the country, almost all of them of a most serious nature, shows that it is the food preparing room, the kitchen, which is indeed the hub of the matter. Most of the charges result from its condition and the practices carried on within its walls, all‐too‐often enclosing a cramped space, ill‐equipped and difficult to keep clean. Its state in many prosecutions clearly contrasts badly with the soft lights and alluring elegance of the dining rooms in hotels and catering establishments. Yet, who would say that the kitchen is not the most important room in the home, in the hotel and every food‐preparing place? It has been so from time immemorial. House design has suffered severely with the need to cut building costs and the kitchen has suffered most; in small houses, it seems little more than a cupboard, a box‐room, an alcove. Is it surprising, then, that age‐old kitchen arts have degenerated? In the farmhouse, the country homes of the affluent, the “downstairs” of the town house, the kitchen was among the largest rooms in the house, as befitted all the activity that went on there. In the USA, the modern, comfortable home even of relatively humble folk the kitchen is phenomenally large; room for everything and everyone.