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Article
Publication date: 1 May 2000

Allan D. Barton

Public heritage facilities – national parks, art galleries, museums and so on – are now required by professional accounting standards in Australia to be valued and included in…

6093

Abstract

Public heritage facilities – national parks, art galleries, museums and so on – are now required by professional accounting standards in Australia to be valued and included in government general purpose financial statements as assets. This study challenges the appropriateness of such an accounting treatment in relation to the SAC4 definition of assets and the purported usefulness of the information. Instead it is argued that these facilities are public goods, and that commercial accounting principles should not be applied to them. The article explains the nature and significance of public goods and how they differ from private goods. It explains why commercial accounting principles are irrelevant for public heritage facilities because their objectives are social rather than financial and why commercial valuations are irrelevant and unreliable if applied to them. Finally, it is contended that the facilities are assets held in trust for the nation by government and hence should not be included in its general purpose financial reports.

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Accounting, Auditing & Accountability Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 2006

Allan D. Barton

The purpose of this paper is to examine the concept, need and requirements for accountability in the public sector, and how the use of outsourcing activities on a…

5282

Abstract

Purpose

The purpose of this paper is to examine the concept, need and requirements for accountability in the public sector, and how the use of outsourcing activities on a commercial‐in‐confidence basis negates the accountability requirement and can lead to inefficiency. This thereby negates the major benefit claimed for outsourcing.

Design/methodology/approach

The paper adopts a normative approach based on political science and economic theory to analyse the concept of accountability and its ramifications. It uses the redevelopment of a public football stadium as a case study to illustrate the consequences of commercial‐in‐confidence outsourcing.

Findings

The postulated consequences are confirmed by the case study.

Research limitations/implications

Information about potential problems generally becomes available only after the event when it is too late to correct the problems. However the analysis and empirical evidence have important implications for policy making to curtail the practice.

Originality/value

The paper highlights the importance of freely available information concerning public sector operations to help ensure efficiency in resource use. It is the public sector counterpart to Adam Smith's “invisible hand” which brings about efficiency in private sector markets.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 22 March 2023

Arun Kumar, Pulak Mohan Pandey, Sunil Jha and Shib Shankar Banerjee

This paper aims to discuss the successful 3D printing of styrene–ethylene–butylene–styrene (SEBS) block copolymers using solvent-cast 3D printing (SC-3DP) technique.

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Abstract

Purpose

This paper aims to discuss the successful 3D printing of styrene–ethylene–butylene–styrene (SEBS) block copolymers using solvent-cast 3D printing (SC-3DP) technique.

Design/methodology/approach

Three different Kraton grade SEBS block copolymers were used to prepare viscous polymer solutions (ink) in three different solvents, namely, toluene, cyclopentane and tetrahydrofuran. Hansen solubility parameters (HSPs) were taken into account to understand the solvent–polymer interactions. Ultraviolet–visible spectroscopy was used to analyze transmittance behavior of different inks. Printability of ink samples was compared in terms of shape retention capability, solvent evaporation and shear viscosity. Dimensional deviations in 3D-printed parts were evaluated in terms of percentage shrinkage. Surface morphology of 3D-printed parts was investigated by scanning electron microscope. In addition, mechanical properties and rheology of the SC-3D-printed SEBS samples were also investigated.

Findings

HSP analysis revealed toluene to be the most suitable solvent for SC-3DP. Cyclopentane showed a strong preferential solubility toward the ethylene–butylene block. Microscopic surface cracks were present on tetrahydrofuran ink-based 3D-printed samples. SC-3D-printed samples exhibited high elongation at break (up to 2,200%) and low tension set (up to 9%).

Practical implications

SC-3DP proves to be an effective fabrication route for complex SEBS parts overcoming the challenges associated with fused deposition modeling.

Originality/value

To the best of authors’ knowledge, this is the first report investigating the effect of different solvents on physicomechanical properties of SC-3D-printed SEBS block copolymer samples.

Details

Rapid Prototyping Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1355-2546

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Publication date: 26 November 2015

Tim Loreman

This chapter provides a discussion of Roger Slee and Julie Allan’s 2001 article “Excluding the included: A reconsideration of inclusive education” published in International

Abstract

This chapter provides a discussion of Roger Slee and Julie Allan’s 2001 article “Excluding the included: A reconsideration of inclusive education” published in International Studies in Sociology of Education. “Excluding the included” is a salient example of the influential work of these two scholars, threads of which can be found throughout their prior and following work, and in the work of other scholars in the area. The importance of the work and its ongoing impact on the field of inclusive education is discussed.

Details

Foundations of Inclusive Education Research
Type: Book
ISBN: 978-1-78560-416-4

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Article
Publication date: 1 September 2000

Jonathan C. Morris

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and…

32118

Abstract

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

Details

Management Research News, vol. 23 no. 9/10/11
Type: Research Article
ISSN: 0140-9174

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Book part
Publication date: 19 April 2018

Zbyněk Filipi and Lucie Rohlíková

This chapter presents innovative approaches to active learning that were introduced into the teaching of preservice teachers at the Faculty of Education of University of West…

Abstract

This chapter presents innovative approaches to active learning that were introduced into the teaching of preservice teachers at the Faculty of Education of University of West Bohemia, Pilsen, in the Czech Republic. Over the last three years, the Technology-Enhanced Learning course has seen substantial innovations in both the content and use of teaching strategies designed to prepare the students for their professional lives. The whole update of the course was implemented using the results of action research – all individual changes were rigorously tracked and analyzed. The state of the art in the active learning domain in education of preservice teachers is presented in this chapter.

There is a description of the procedure to update the course, based on the reflections of teachers and feedback from students, gathered during action research. Detailed evaluations of particular methods of active learning that have been proven in teaching are provided.

Besides practical activities with tablets and smartphones, during which students familiarize themselves with various types of applications and reflect on their use in teaching, the course was extended by the use of practical aids for the efficient inclusion of mobile technologies for teaching – the Czech version of Allan Carrington’s Padagogy Wheel. This aid is derived from the revised Bloom’s taxonomy and SAMR model and helps the systematic reflection of preservice teachers when preparing for technology-enhanced teaching.

A significant part of the teaching consists of cooperative projects between preservice teachers and pupils of elementary schools – for example, the preservice teachers help elementary school pupils discover possibilities of virtual reality during Google Cardboard activities, or preservice teachers in teams with elementary school pupils create digital stories together on the topic of Internet safety.

The innovative approach to active teaching in the Technology-Enhanced Learning course is apparent even during the exam. In the course of the exam, students process, present, and defend a lesson plan for the implementation of an activity using digital technologies.

Throughout the learning, as well as at the end, preservice teachers are encouraged to reflect on the teaching in the Technology-Enhanced Learning subject.

Details

Active Learning Strategies in Higher Education
Type: Book
ISBN: 978-1-78714-488-0

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Article
Publication date: 1 April 1904

In October, 1902, the Secretary of the Mineral Water Bottle Exchange and Trade Protection Society addressed a letter to the Clerk of the London County Council stating that aerated…

25

Abstract

In October, 1902, the Secretary of the Mineral Water Bottle Exchange and Trade Protection Society addressed a letter to the Clerk of the London County Council stating that aerated and mineral waters are, in many instances, manufactured under insanitary conditions, and suggesting that the Council should take action in the matter. The Public Health Committee of the Council thereupon directed that a number of premises where aerated waters are manufactured should be inspected, and, in February, 1903, Dr. Shirley Murphy, the Medical Officer to the Council, presented a report drawn up by Dr. Hamer, the Assistant Medical Officer, by whom the inspections ordered were carried out. Dr. Hamer came to the conclusion that it was most desirable in the interests of the consumer that the manufacture of aerated waters in London should be regulated and controlled. The quantity of aerated water sold in London is very large, and Dr. Hamer's inspection of numerous premises showed that there are many possible sources of dangerous contamination of the water used during the process of the manufacture. We are in a position to state that Dr. Hamer was thoroughly justified in drawing the conclusions which appear in his report. The enormous growth in popularity during recent years of aerated and mineral waters, while unquestionably fraught with a most important influence for good, has brought a number of firms into existence who manufacture more or less inferior and, in some instances, positively injurious and dangerous waters, and who place their products on the market at “cutting” prices, with the result that the honest and careful manufacturer on the one hand, and the public on the other, are made to suffer. Unfair “competition” of the kind referred to exists, of course, in every trade, and only by the authoritative approval of the good and, by implication, the authoritative condemnation of the bad, can such “competition” be effectively checked. But where the health of the consumer is directly threatened or affected, as it particularly is by the supply of inferior or actually injurious aerated waters, the necessity for adequate regulation and control is immediately obvious. The matter cannot be dealt with under the Sale of Food and Drugs Acts. It is not one involving analysis only but, so far as analysis is concerned, the provisions of the Acts make it impossible to carry out the analytical investigations that would be required. In addition to the official registration of all manufacturers of mineral and aerated waters, a combination of inspection and analysis by an authoritative bedy of some kind, or by a recognised individual authority, is necessary to supply a sufficient guarantee to the public and efficient protection to the manufacturer and vendor of pure and high‐class waters.

Details

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

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Article
Publication date: 1 June 2005

Allan Barton

This paper seeks to reply/comment on the paper by Keith Hooper et al., titled “‘Knowing the price of everything and the value of nothing’: accounting for heritage assets”.

4792

Abstract

Purpose

This paper seeks to reply/comment on the paper by Keith Hooper et al., titled “‘Knowing the price of everything and the value of nothing’: accounting for heritage assets”.

Design/methodology/approach

This note uses the economic theory of public goods to complement the explanation and analysis of Hooper et al's article on accounting for public heritage assets by New Zealand museums.

Findings

Using public goods theory from economics, the paper explains why the “sector neutral” approach, which underlies the application of commercial accounting standards to public heritage assets, is unsound; why “fair market prices” cannot be obtained for public heritage assets because of their being public goods; and why they should be accounted for outside the statement of financial position as assets held in trust by the custodial entities.

Originality/value

The opposition of some of the museums to the accounting standards being imposed on them is soundly based in the economic theory of public goods.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 24 June 2014

Mark S. Mizruchi and Mikell Hyman

We argue that the United States has experienced a decline of economic, political, and military power since the 1970s, and that this decline can be attributed in part to the…

Abstract

We argue that the United States has experienced a decline of economic, political, and military power since the 1970s, and that this decline can be attributed in part to the fragmentation of the American corporate elite. In the mid-twentieth century, this elite – constrained by a highly legitimate state, a relatively powerful labor movement, and an active financial community – adopted a moderate and pragmatic strategy for dealing with the political issues of the day. The “enlightened self-interest” of corporate leaders contributed to a strong economy with a relatively low level of inequality and an expanding middle class. This arrangement broke down in the 1970s, however, as increasing foreign competition and two energy crises led to spiraling inflation and lower profits. In response, the corporate elite waged an aggressive (and ultimately successful) assault on government regulation and organized labor. This success had the paradoxical effect of undermining the elite’s own sources of cohesion, however. Having won the war against government and labor, the group no longer needed to be organized. The marginalization of the commercial banks and the acquisition wave of the 1980s exacerbated the fragmentation of the corporate elite. No longer able to act collectively by the 1990s, the corporate elite was now incapable of addressing issues of business and societal-wide concern. Although increasingly able to gain individual favors from the state, the elite’s collective weakness has contributed to the political gridlock and social decay that plague American society in the twenty-first century.

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Article
Publication date: 19 October 2012

Johan Christiaens, Jan Rommel, Allan Barton and Patricia Everaert

In recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all…

1304

Abstract

Purpose

In recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all governmental assets should be capitalized. Whereas those studies mostly focussed separately on a limited number of assets, such as infrastructure, military assets or heritage assets, the purpose of this paper is to expand these views by taking a holistic approach to their treatment.

Design/methodology/approach

The paper is based on a literature review combined with archival data, being the IPSAS (International Public Sector Accounting Standards).

Findings

The analysis distinguishes between the business and government sectors of the economy and argues that business accounting for assets cannot be applied to the public sector without significant modification. Secondly, within the public sector, it is argued that “businesslike assets” (such as normal buildings and equipment) should be distinguished from “specific governmental assets” (such as art galleries), where the latter should be reported off balance sheet as community assets held in trust by governments for community enjoyment.

Practical implications

The current paper presents a solution for recognizing capital assets in different situations.

Originality/value

The paper reveals some basic differences in points of view between the governmental dimension versus a businesslike dimension in considering capital assets.

Details

Baltic Journal of Management, vol. 7 no. 4
Type: Research Article
ISSN: 1746-5265

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