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
Keywords
The iconic vigilante Paul Kersey (Charles Bronson) returned to cinema screens via Death Wish 2 (Michael Winner) in 1982 and vigilantism would remain a key theme in American urban…
Abstract
The iconic vigilante Paul Kersey (Charles Bronson) returned to cinema screens via Death Wish 2 (Michael Winner) in 1982 and vigilantism would remain a key theme in American urban action films throughout the 1980s. Susan Jeffords subsequently argued that Hollywood's ‘hard bodied’ male action heroes of the period were reflective of the social and political thematics that distinguished Ronald Reagan's tenure as America's President (1994, p. 22). But while Jeffords' arguments are convincing, they overlook contemporaneous films featuring female and ‘soft’ bodied urban action heroes.
The Angel trilogy (Angel, 1984; Avenging Angel, 1985; and Angel III: The Final Chapter, 1988) features three such understudied examples. Indeed, the films' diverse and atypical range of action heroes demand that they are interrogated in terms of their protagonists' gender, sexual orientation, lifestyle choices and age. Featuring narratives about the prostitutes and street folk who frequent Los Angeles' Hollywood Boulevard, the films' key characters are a teenage prostitute and her guardians: a transvestite prostitute, a lesbian hotelier and an elderly cowboy. All three films feature narratives that revolve around acts of vengeance and vigilantism.
This chapter will critically discuss the striking ways in which the films' ‘soft’ bodied and atypical protagonists are presented as convincing action heroes who subvert contemporaneous ‘hard’ bodied norms. It will also consider to what extent their subversive rewriting of typical urban action film narratives and character relations might be understood to critique and deconstruct the themes and concerns that usually characterized such films during the Reagan era.
Details
Keywords
James G Ollé, James Tank, George Jefferson, David Liddle, David Reid and Colin Steele
IF YOU should ever have a mind to experience the flavour of life in the British public library service during the early decades of this century, you could not do better than turn…
Abstract
IF YOU should ever have a mind to experience the flavour of life in the British public library service during the early decades of this century, you could not do better than turn to the contemporary files of the periodicals of librarianship. Apart from its beastlier aspects, to which only a George Orwell could have done justice, the library journals reflected pretty well the public library world as it used to be: impoverished and imperfect, but optimistic and resilient.
Yaw A. Debrah and Ian G. Smith
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on…
Abstract
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.
Details
Keywords
The Museo Archeologico Nazionale di Napoli (MANN, National Archaeological Museum of Naples) is one of the most important archaeological museums in the world. In 2017, MANN…
Abstract
The Museo Archeologico Nazionale di Napoli (MANN, National Archaeological Museum of Naples) is one of the most important archaeological museums in the world. In 2017, MANN launched several projects, such as Father and Son, the first video game made by an archaeological museum, and Ancient Present (Antico Presente), a series of five short films produced by the museum in five different languages and based on different artworks selected from the museum's permanent collections. The idea behind these projects was to ‘bring the museum outside the museum’, with the assumption that some tools may improve the museum's ability to speak and interact with its audiences, both in the spatial sense (outside its physical perimeter) and the temporal dimension (not only during the visit experience, but also before and after it). We have studied these two MANN projects, as this museum has explicitly targeted audience development as one of its main objectives (MANN, 2016, p. 72) and these projects are important examples of how to use new ‘languages’ (the digital and the cinematographic) to start a dialogue with new audiences and to address museum accessibility in a new way.
Details
Keywords
Moving average trading strategies are examined for trading ten major currencies during the 1997‐2001 time period. Both a traditional trend‐following moving average cross over…
Abstract
Moving average trading strategies are examined for trading ten major currencies during the 1997‐2001 time period. Both a traditional trend‐following moving average cross over strategy and a contrarian strategy are tested. Following a simple moving average cross over out performed, on average, the contrarian strategy. However, neither strategy consistently outperformed a simple strategy of holding U.S. dollars during the four‐year test period.
Details
Keywords
Richard Beilock, Katherine Wilkinson and Vera Zlateva
Uses experiences in Bulgaria to exemplify market entry and control strategies employed by franchisors in a business environment that is geographically and culturally remote from…
Abstract
Uses experiences in Bulgaria to exemplify market entry and control strategies employed by franchisors in a business environment that is geographically and culturally remote from the West. Carries out interviews in 1996 with Bulgarian franchisors and franchisees to test a number of hypotheses relating to issues including the type of franchisor, system densities, market entry strategies and monitoring tactics. Identifies 17 environmental factors ‐ cultural, organisational, political and legal ‐ which represent possible areas of conflict between the franchisor and franchisee. Establishes that franchisors adapt to a remote business environment in a variety of ways in respect of both market entry and monitoring strategies ; establishes some significant correlations between different types of franchisors and their strategies. Finds that western franchisors and Bulgarian owned firms often place different emphasis on the relative importance of environmental factors. Observes a broad variation in market entry tactics. Recommends that franchisors need to establish criteria to establish risks in remote business environments and devise appropriate strategies prior to entry.
Details
Keywords
The first paper in this series explored the effects of the tor‐learner relationship on learners' feelings, learning and interest during management learning events.
In this paper, I suggest that prediction is a useful methodological strategy for evaluating political opportunities/political process models of social movements. I demonstrate the…
Abstract
In this paper, I suggest that prediction is a useful methodological strategy for evaluating political opportunities/political process models of social movements. I demonstrate the utility of this theory by analyzing the current political opportunities facing anti-war/interventionist/hegemony/imperialist movements in the contemporary United States. I conclude that the prospects for a mass movement are slim relative to previous wars but that the prospect for alliances with military elites has increased. This conclusion supports Ian Roxborough's position in a recent volume of this journal that sociologists should engage military policy makers.
Helena Sá Domingues, Marcelo Augusto Linardi, Susana Costa e Silva and Paulo Duarte
Purpose: This research investigates the effects of the coronavirus pandemic on Portuguese and Brazilian consumers’ vulnerability in contrasting age groups. It seeks to establish…
Abstract
Purpose: This research investigates the effects of the coronavirus pandemic on Portuguese and Brazilian consumers’ vulnerability in contrasting age groups. It seeks to establish the relationship between fear of COVID-19 and the pandemic’s impact on customer’s vulnerability to help companies design strategies to cope with this new market context and be prepared to address these vulnerabilities in a future international health crisis.
Design/Methodology/Approach: This study employs a quantitative research method to assess the different impacts of the COVID-19 pandemic on consumer vulnerability. Based on Portuguese and Brazilian residents’ surveys, an age/country-segmented cross-cultural multi-group analysis was performed to understand the differences in vulnerability.
Findings: Outcomes proved how the pandemic aggravates distinctively the vulnerability dimensions of consumers living in Portugal and Brazil. Besides, results highlight significant differences in consumers’ vulnerability during the pandemic given their age group. A positive correlation between age and fear of COVID-19 was also verified.
Value: Results were obtained based on consumers’ perceptions and scores rather than postulated behaviors. The findings highlight the need for health prevention measures to avoid neglecting existing vulnerable groups, whilst verifying how COVID-19 has managed to proliferate consumers’ vulnerability. Suggestions are drawn for both firms and governments based on obtained results and existing literature. Exemplar business strategies to avoid these vulnerabilities are put forward and discussed. The potential business advantages of firms shaping their activity according to their customers’ current vulnerabilities, during international pandemics, are also pointed.