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.
Sam Robertson, Helen Leigh-Phippard, Donald Robertson, Abigail Thomson, Jessica Casey and Lucy Jane Walsh
This study aims to explore the experiences of peers working in a range of roles within a single NHS mental health service. This study also aims to provide evidence of the impact…
Abstract
Purpose
This study aims to explore the experiences of peers working in a range of roles within a single NHS mental health service. This study also aims to provide evidence of the impact of existing support, organisational structure and culture around peer working and provide recommendations for a Good Practice Guide for Peer Working. Peer roles require lived experience of mental health conditions and/or services. While the impact on them of using their own lived experience is not fully understood, anecdotal evidence suggests that peer workers may experience a greater emotional impact than other mental health workers. Burnout and retention are particular concerns.
Design/methodology/approach
This was a two-stage study using focus groups and reflexive thematic analysis in Stage 1. The key themes formed the basis of the Stage 2 workshop, which provided recommendations for a Good Practice Guide. The study team consisted of peer researchers with lived experience, supported by a Lived Experience Advisory Panel.
Findings
There is a perceived lack of support and an increased peer burden for peer workers. Recommendations included relevant ongoing training and development; support and supervision; and organisational cultural change.
Originality/value
Working within a peer-led co-production framework, this study contributes to the development of the evidence base for peer emotional labour. Based on the findings, a Good Practice Guide for Peer Working is being developed to promote good practice for the development of future peer worker roles.
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Judy Brown, Jesse Dillard and Trevor Hopper
The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which…
Abstract
Purpose
The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future research and engagement is outlined, drawing on this and insights from other papers in this special issue of the Accounting, Auditing and Accountability Journal (AAAJ) aimed at taking multiple perspectives seriously.
Design/methodology/approach
The paper reviews and synthesizes the central themes associated with accounting, accountants and accountability regimes in pluralistic societies, especially with respect to the research studies in this AAAJ special issue, and it identifies possibilities for future research and engagement.
Findings
Three central themes are identified: the challenges of achieving critical, pluralistic engagement in and through mainstream institutions; the possibilities of taking multiple perspectives seriously through decentred understandings of governance and democracy; and the value of an agonistic ethos of engagement in accounting. The articles in this issue contribute to these themes, albeit differently, and in combination with the extant social science literature reviewed here, open up pathways for future research and engagement.
Practical implications
This work seeks to encourage the development of pluralistic accounting and accountability systems drawing on conceptual and practice-based resources across disciplines and by considering the standpoints of diverse interested constituencies, including academics, policymakers, business leaders and social movements.
Originality/value
How accounting can reflect and enact pluralistic democracy, not least to involve civil society, and how problems related to power differentials and seemingly incompatible aims can be addressed has been largely neglected. This issue provides empirical, practical and theoretical material to advance further work in the area.
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Unassisted childbirth, also known as “freebirth,” is when a person intentionally gives birth at home with no professional birth attendant. The limited research on unassisted birth…
Abstract
Unassisted childbirth, also known as “freebirth,” is when a person intentionally gives birth at home with no professional birth attendant. The limited research on unassisted birth in the United States focuses on women’s reasons for making this choice. Studies suggest women are committed to birthing without a professional and that this choice is rooted in religious or natural-family belief systems. These studies do not adequately account for the ways a framework of “choice” obscures the role structural barriers play in decision-making processes. International research on unassisted childbirth finds that it is not always a first choice and may be a last resort for women who have had negative experiences with maternity care. More research on unassisted birth in the United States is needed to better understand if people face similar structural barriers. In this paper I examine how structural limitations of the US healthcare system intersect with values in decision-making processes about childbirth. Drawing on in-depth interviews with nine women who gave birth unassisted in the United States, I examine the women’s shared ideological commitments, negative experiences with health care, and barriers faced seeking care. I discovered that unassisted birth may not be a first, or even positive choice, but rather a compromise informed by ideological commitments and constrained choices. Structural barriers in the US healthcare system prevented women from having a professional birth attendant who they felt was acceptable, available, and accessible. I conclude by discussing the implications of these findings for debates about birth justice and health policy.
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Ivan-Damir Anic, Milivoj Markovic and Nikola Knego
The purpose of this chapter was to investigate consumer perceptions of retail agglomeration (RA) characteristics in Zagreb region. Perceived RA characteristics were compared…
Abstract
Purpose
The purpose of this chapter was to investigate consumer perceptions of retail agglomeration (RA) characteristics in Zagreb region. Perceived RA characteristics were compared between two major types of RA: Planned retail agglomerations (PRA) and Evolved retail agglomerations (ERA).
Design/methodology/approach
Data were collected with consumer survey and analyzed using descriptive statistics, exploratory factor analysis and analysis of variance (ANOVA).
Findings
Findings indicate that four factors of RA characteristics can be identified: convenience, accessibility, atmosphere, and image. The shoppers’ ratings indicate the strength and weaknesses of RA, and also the dominant position of PRA as compared to evolved RA.
Originality/value
Results show that there were significant differences in shoppers’ perceptions between Planned and evolved RA in Zagreb region. Shoppers evaluated PRA better than ERA on all four factors. Convenience and atmosphere are the best-rated PRA characteristics. Managerial implications are discussed in the study.
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To give an overview of prevalent views on and practices in management development in New Zealand
Abstract
Purpose
To give an overview of prevalent views on and practices in management development in New Zealand
Design/methodology/approach
Employs a questionnaire, mainly Likert‐scale, to interview human resource managers and line managers in 86 companies in New Zealand. The research model and instrumentation is based on existing research on management development in Europe.
Findings
Many of the tensions and inconsistencies exhibited between assumptions and practices and a variance of views indicate that at national level management development is rather incoherent and further research would be justified. For example, it is widely assumed that experience makes a good manager, but mentoring is rated lower than external courses as a source of development. There are often substantial disparity of views between HR managers and line managers.
Practical implications
Firms wishing to develop coherent management development processes could be guided by the disparities revealed in this research.
Originality/value
This research is the first step towards international comparative data on management development for New Zealand, and the model allows for direct comparison with existing European data.
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Attention was called in the March number of this Journal to the promotion of a Bill for the reconstitution of the Local Government Board, and the opinion was expressed that the…
Abstract
Attention was called in the March number of this Journal to the promotion of a Bill for the reconstitution of the Local Government Board, and the opinion was expressed that the renovated Department should contain among its staff “experts of the first rank in all the branches of science from which the knowledge essential for efficient administration can be drawn.”
This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research has…
Abstract
This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research has always sought alternative ways of understanding the discipline and the legacy is extended here by considering pathways forward. Accounting continually impacts public policy in what it privileges for selecting and in what it silences and neglects. Given that humans are meaning-making we have choices, and this essay interrogates accounting techniques operating as façades while disguising social impacts. Promoting qualitative accounting research that reimagines these complexities and considers moral contexts is the substance of this essay, for advancing the public interest in accounting.
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In the Annual Report of the General Purposes Committee of the Middlesex County Council for the year ending March 31, 1909, it is stated that inquiries were made as to the action…
Abstract
In the Annual Report of the General Purposes Committee of the Middlesex County Council for the year ending March 31, 1909, it is stated that inquiries were made as to the action taken under the Dairies, Cowsheds, and Milkshops Orders of 1885 and 1899 by the thirty‐six district councils in the county, the object of such action being the detection of cows suffering from tuberculosis of the udder. It might be thought that by this time the necessity for putting these orders into force had been thoroughly proved. The Royal Commission on Tuberculosis made a definite statement to the effect that milk derived from tuberculous cattle is one of the principal causes of tubercular disease in the human subject, and, apparently there seems to be some disposition on the part of local authorities to make tuberculosis notifiable. The Public Health (Tuberculosis) Regulations, 1908, which came into force at the beginning of 1909, require that all cases of pulmonary tuberculosis are to be notified to the sanitary authority if the patients are receiving treatment from the Poor Law medical officers. Large sums are spent every year throughout the country on the upkeep of sanatoria with the object of curing cases of tubercle, if possible, but, in any case, of alleviating the sufferings of those afflicted with tuberculosis. On all sides, in fact, it is now recognised that the most energetic measures are necessary in order to combat this terrible disease. It appears from the figures given in the Report referred to that in twenty‐three out of the thirty‐six districts. “No veterinary examinations of cows were made on behalf of the local authorities!” The statement is not made the subject of comment, but we hardly think that the county authorities can regard the results of their enquiry as satisfactory. The Report was apparently presented to the County Council on July 22 last, so that up to that time, at least, it would seem that these twenty‐three districts, in a county with about one million inhabitants, are governed, so far as sanitary matters go, by people who consider themselves qualified to hold opinions diametrically opposed to those held by experts and based on the best scientific evidence at present available.
Cheryl R. Lehman and Gloria Agyemang
Our examination of accounting and violence aims to reinvigorate what it means to provide accountability and visibility given that knowledge and values are socially constructed…
Abstract
Our examination of accounting and violence aims to reinvigorate what it means to provide accountability and visibility given that knowledge and values are socially constructed. The authors follow the legacy of critical accounting research in this essay, using counter accounts, shadow accounting, and narratives to uncover the discipline’s relationship to violence, women, and migrants.