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Almost all estate agencies that are involved in residential property sales recognise the commission income from a sale when the commission concerned is actually received. This practice is at variance with generally accepted accounting practice, which requires recognition of income to occur on the signing of the agreement or when the sales contract becomes firm (i.e. unconditional). The South African Revenue Services (SARS) has required the few estate agencies that apply generally accepted accounting practice in their financial statements to align their income tax accounting with their financial accounting. This alignment results in tax being paid on the commission that is due from the sale of properties that have not yet been transferred. This paper debates the issue of the recognition of income. It provides suggestions for the improvement of disclosure in estate agencies’ financial statements. Furthermore, it suggests changes to estate agencies’ standard sales contracts to the effect that income is deemed to have been earned upon the registration of the transfer of a property.

The purpose of this paper is to compare the impact of two social investment strategies (labour activation and governance coordination) targeted to social assistance clients within three different welfare-system coordination cases, with focus on social and economic inclusion.

The authors focus on the impact of reform at micro (individually experienced impact), meso (impact across settings) and macro (socio-structural impact) levels.

While social investment reform has given some clients new opportunities, in no study case were clients fully able to use the incentive-driven strategies. Reforms have led to a “Matthew effect”: the better resourced reap the largest benefit from new services on offer while the less resourced have their marginal socioeconomic position reinforced. Clients may internalise their relative activation success. Intimate connections between macro- and micro-impacts may have heightened the sense of social and economic exclusion, stigma and shame experienced by those who are most vulnerable.

Social investment reform (labour activation) may not be a model that reduces social and economic exclusion and it may, instead, reify socioeconomic marginalisation, enhancing sense of stigma and shame and reducing self-efficacy.

Scholars have assessed social investment according to its economic performance, but there has been a lack of research considering impact of reform on socioeconomic inclusion.

The eighteenth- and nineteenth-century fur trade in the United States and Canada that sent hundreds of thousands of furs to Europe and China relied on “Cheap Labor” and the abundance of “Cheap Raw Materials,” that is to say, living beings such as sea otter, land otter, beaver, and seals. Native American labor, procured by and paid through trade goods in a kind of “putting out” piece-rate system, was cheap partially because their lives were maintained/reproduced through traditional agricultural or hunting and gathering economies. The commodification of fur-bearing animals led to their sharp decline and in some cases near extinction. Cheap labor and cheap living beings interacted dynamically in unison to enable capital accumulation under mercantile capitalism. At the very end of the nineteenth century, fur farming as a petty capitalist enterprise became common in Canada and the United States, and more recently has expanded greatly in China.

Radio frequency (RF) technology relies on the electromagnetic properties of the materials used, which includes their complex permittivities and loss tangents. To measure these properties, techniques for material characterization such as the transmission/reflection method are used in conjunction with conversion techniques to calculate these values from scattering parameters. Unfortunately, these techniques rely on relatively expensive rectangular waveguide adaptors and components, especially if testing over large frequency ranges. This paper aims to overcome this challenge by developing a more affordable test equipment solution based on additively manufactured waveguide sections.

To evaluate the effectiveness of using additively manufactured waveguides to perform electromagnetic characterization with the transmission/reflection method, samples of PLA Tough with varying infill percentages and samples made from several Formlabs photopolymer resins are fabricated and analyzed.

Results show that the method yielded permittivity and loss tangent values for the measured materials that generally agree with those found in the literature, supporting its credibility.

The accessibility of this measurement technique will ideally allow for more electromagnetic material characterization to occur and expand the possible use of additive manufacturing in future RF designs. This work also provides characterization of several Formlabs photopolymer resins, which have not been widely analyzed in the current literature.

Much has been written on the effect of fast-moving business environments on organizational and supply chain (SC) management. Yet, empirical findings on the effect of changing external and internal contingencies on today’s globalized agrifood SC networks and performance are still fragmented into different organizational instruments, with some conflicting results remaining unexplained. This study aims to address these deficiencies by providing a comprehensive research framework to investigate how SC external and internal contingencies jointly influence organizational SC network structures and agrifood performance across mutually dependent tiers.

Using partial least squares structural equation modeling, the so-called “contingency–netchain–performance” framework, based on contingent resource-based theory and the netchain approach, was empirically tested on data obtained from a standardized survey of 405 artisanal producers and 238 processors in the Nigerian shrimp sector.

The results provide statistical evidence that supports the path dependency of firm performance from the interplay of vertical, horizontal and lateral relationships and, primordially, from both external and internal contingencies. The findings show that the contingency paradigm of fit among small-scale food producers and processors cuts across tiers and uncover a tendency to adopt relational governance and tighter network structures that result in an organic organization as the best-fitting structure.

The paper presents a new research framework that offers comprehensive empirical explanations for the joint influence of SC external and internal contingencies on organizational SC network structures and performance across mutually dependent agrifood tiers. This study’s conceptual, practical and policy implications for SC management provide a nascent and flexible basis on which to identify the best-fitting organizational strategies that maximize firm performance across agrifood SC tiers characterized by changing business environments.

Earthworks are the embankments and cuttings that allow a railway to maintain a certain line, level and grade through the landscape. Earth embankments consist of an engineered bank of earth that carries the railway above the natural ground. A cutting is used to carry the railway through ground with a natural level above the line of the railway. Modern (post 1960s) earthworks are carefully engineered to perform well. However, many railways run on earthworks that were constructed over 100 years ago without the use of mechanised plant. The quality of construction of older earthworks was often poor compared with present-day engineering practice. Ageing of the earthwork structures, and the greater demands of heavier and faster trains and climatic change, means that earthworks suffer ultimate and serviceability failures that can present operational difficulties. Older earthworks that fail or do not perform well require maintenance and repair, and sometimes complete replacement. This chapter explores the main engineering considerations for modern earthworks, and the challenges associated with older earthworks including their modes of failure and upgrade and repair.

This paper begins by framing the concept of historical agency as a complex relationship between structural forces and individual actions. We then describe general features of historical fiction and consider ways of using this type of text in classrooms. Using the concept of historical agency, we examine three historical fiction texts for upper elementary or middle level readers (Roll of Thunder, Hear My Cry, The Fighting Ground, and Dragon's Gate). The analysis reveals the similarities and differences in the ways the authors construct historical agency. The paper concludes with a set of four key questions that teachers and students can apply to historical fiction to help students refigure the ways in which they construct knowledge about the past.

This paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective led to early extinction reporting practice. These were not altruistic reports; they were generated by a wish to use natural resources. Despite the motivations, these reports present an example of successful extinction management by a for-profit company and a workable example of emancipatory extinction accounting.

Using thematic analysis, this study demonstrates how moving from transparency to accountability driven accounting can assist in biodiversity reporting, by exploring this historical business case of extinction management through the lens of Atkins and Maroun's (2018) extinction framework.

The application of the framework to the RAC's set of reports indicates that this offers a viable proposal for development of extinction management, providing a reporting tool for a for-profit company.

Exploring RAC's reports focusing on their extinction management processes and reporting, the paper contributes to the contemporary debate on the development of extinction reporting frameworks. These historical examples of extinction accounting, show extinction management and reporting is not a unique contemporary development in accounting. The research uses historical data as the empirical foundation for exploring applicability and further development of this extinction framework.

Mr W. A. J. MacLean, M.I.W.M., has relinquished his position as Works Manager of Dowty Rotol Ltd. on his appointment as Managing Director of New Mendip Engineering Ltd. in succession to Mr H. L. Sharp who has resigned from the company. Mr MacLean, who joined Rotol Airscrews Ltd. in 1938 and became Works Manager in 1958, was appointed to the Board of New Mendip Engineering Ltd., a Dowty Group company, two years ago.