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Article
Publication date: 1 April 1947

STANLEY ROBERTS

The bibliography of Cook's voyages is both lengthy and complicated, and, in spite of their far‐reaching importance, their historical and geographical significance, and their…

71

Abstract

The bibliography of Cook's voyages is both lengthy and complicated, and, in spite of their far‐reaching importance, their historical and geographical significance, and their considerable literary influence, it has never yet been attempted in its entirety. ‘L'immortel Cook’ was honoured almost as much in France as he was in England, but no satisfactory account exists of the French translations of his works. Sir Maurice Holmes's Introduction to the bibliography of Captain James Cook, R.N., London, Edwards, 1936, is excellent for the original editions, but does not attempt to include translations. Of great value, too, is the Bibliography of Captain James Cook, R.N., F.R.S., circumnavigator, published in 1928 by the Public Library of New South Wales. This is the catalogue of what must have been a remarkably fine exhibition to celebrate the bicentenary of Cook's birth, but it does not, of course, pretend to include items which were not available for display. The only other bibliography specifically devoted to Cook is the one by James Jackson prepared for the centenary of Captain Cook's death and published in the Bulletin de la Société de Géographie, 1879. This must be used with great caution. It has the appearance of having been compiled from entries sent in by various owners and put together without sufficient examination. At all events, while it naturally contains a very large number of French editions, many of them appear twice or even three times in slightly different disguises.

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Journal of Documentation, vol. 3 no. 3
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 June 2000

K.C. Fraser

56

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Reference Reviews, vol. 14 no. 6
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 10 August 2023

Christopher J. Demaline

Financial disclosure manipulation is unethical and unlawful because it leads to less transparent reporting and harmful economic decisions based on misleading information. The…

270

Abstract

Purpose

Financial disclosure manipulation is unethical and unlawful because it leads to less transparent reporting and harmful economic decisions based on misleading information. The purpose of this paper is to provide a summary and synthesis of research covering financial disclosure misrepresentation via impression management (IM). Ultimately, this report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency. Suggestions for future research are presented.

Design/methodology/approach

This is an academic literature review covering financial disclosure manipulation. The findings are viewed through the lens of Christian virtue ethics (CVE).

Findings

IM studies commonly focus on specific methods used to mislead disclosure readers. Antecedent and mitigation strategies are less commonly noted in the research. This paper presents and analyzes IM tools and antecedents. Mitigation approaches are considered through the lens of CVE. This report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency.

Originality/value

This present study focuses on the antecedents of IM in financial disclosures and introduces a novel perspective to financial disclosure mitigation – CVE. Financial disclosure authors and readers, researchers, financial regulators and accounting standards setters may be interested in the findings presented in this study.

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Journal of Financial Crime, vol. 31 no. 5
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 17 August 2015

Eric Shaw

The purpose of this paper is to critique four marketing textbooks written during the Age of Enlightenment (sixteenth-eighteenth centuries) to understand the educational lessons…

319

Abstract

Purpose

The purpose of this paper is to critique four marketing textbooks written during the Age of Enlightenment (sixteenth-eighteenth centuries) to understand the educational lessons they taught students of marketing at the time and the lessons they might hold for the present day.

Design/methodology/approach

The method entails critically examining several marketing textbooks within the context of the great social, religious, intellectual, political and economic changes taking place at the time.

Findings

Over the period, paralleling developments in the Enlightenment, the two earlier textbooks of the age have a heavier emphasis on religious and ethical concerns along with their discussions of business issues. The two later textbooks de-emphasize spiritual themes in favor of almost completely focusing on business matters. In addition to discussing themes relevant to their times, the books anticipate concepts found in marketing textbooks of today. Generally, there is also more stress placed on immediate facts rather than enduring business principles. Yet many principles are discussed, including the most fundamental and durable principle of merchandising: “buy cheape, sell deare”.

Originality/value

There is no other review of a collection of marketing textbooks during the Age of Enlightenment in the published literature.

Details

Journal of Historical Research in Marketing, vol. 7 no. 3
Type: Research Article
ISSN: 1755-750X

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Article
Publication date: 1 August 1927

HIS holidays over, before the individual and strenuous winter work of his library begins, the wise librarian concentrates for a few weeks on the Annual Meeting of the Library…

53

Abstract

HIS holidays over, before the individual and strenuous winter work of his library begins, the wise librarian concentrates for a few weeks on the Annual Meeting of the Library Association. This year the event is of unusual character and of great interest. Fifty years of public service on the part of devoted workers are to be commemorated, and there could be no more fitting place for the commemoration than Edinburgh. It is a special meeting, too, in that for the first time for many years the Library Association gathering will take a really international complexion. If some too exacting critics are forward to say that we have invited a very large number of foreign guests to come to hear themselves talk, we may reply that we want to hear them. There is a higher significance in the occasion than may appear on the surface—for an effort is to be made in the direction of international co‐operation. In spite of the excellent work of the various international schools, we are still insular. Now that the seas are open and a trip to America costs little more than one to (say) Italy, we hope that the way grows clearer to an almost universal co‐working amongst libraries. It is overdue. May our overseas guests find a real atmosphere of welcome, hospitality and friendship amongst us this memorable September!

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New Library World, vol. 30 no. 2
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 March 1942

Twenty‐three years ago the most frequently met among many slogans was “ Food Will Win the War.” To‐day our food problems are fully as important to our defence; but they present…

53

Abstract

Twenty‐three years ago the most frequently met among many slogans was “ Food Will Win the War.” To‐day our food problems are fully as important to our defence; but they present many new aspects. Then our prime duty was to save food : now it is to consume food in the way most conducive to fitness. Our knowledge of nutrition has advanced so rapidly that much of it is too new to have been assimilated into our everyday thought and practice. Yet it is precisely as guidance to everyday use of our familiar foods that the newest knowledge of nutrition can be of most benefit: of benefit both to the one‐third of our people who are officially declared “ ill‐nourished,” and to the great majority of the rest of us as well. For while finding that much of our previously baffling disease and frustration is due to shortage of certain nutritional factors in the food supply, research has also shown that a more scientifically guided use of our everyday foods constitutes a sort of superior chemical engineering of our own mechanisms which can increase the vitality and efficiency even of those people who are already healthy and efficient. The relations of nutrition to the functioning of the mind are, of course, more difficult of controlled investigation and not yet as objectively demonstrable as to the effects of food upon bodily functions and length of life. But careful research is now showing that even within the range of fully normal conditions, our daily food choices have much more important effects than science ever previously supposed upon that internal chemistry that directly environs and conditions all our life processes. The blood is the great mediator of this internal environment, and the same blood circulates through the brain as through all the other organs of the body, bringing its help or its hindrance to both mental and muscular activities. True there is much which remains to be clarified by further research; but the already established findings, of recent and current nutritional investigation, need only to be more widely known and used in order to make our people much stronger for the defence of our civilisation, and for its permanent advancement when the emergency has passed. In our “ intellectual climate ” of the moment there is still a good deal of inertia because the newest knowledge is not yet sufficiently understood, while at the same time the new view is perhaps being over‐coloured by some writers. This paper therefore does not seek to add more assertions; but rather to review objectively the evidence on what the Council of National Defence has announced as one of our present‐day needs, “ to make the American people nutrition‐conscious in terms of the nutritional science of to‐day.” Nutrition presents three major aspects : (1) that in which food serves as fuel to supply energy for the activities of the bodily machine; (2) that of the assimilation of certain food constituents into structural material first for the growth and later for the upkeep of the body tissues; and (3) the utilisation of food substances either directly or indirectly to serve the body in those self‐regulatory processes by which it maintains its relatively “ steady states ” or essential internal environment. It is in its energy aspect that nutrition has most fully arrived at the status of an exact science. Expert opinion is well agreed on the fundamental principles of the energy transformations in the body, on the values of the foodstuffs as sources of energy, and on at least the broad lines of theory as to the influence of different bodily conditions in determining the energy need. On the latter points, especially, many laboratories are actively engaged in increasing the precision of present knowledge, and at least three well‐endowed nutrition laboratories—those of the Carnegie Institution, of the Russell Sage Institute, and of the Rochester University Department of Vital Economics—are devoting their resources especially to the perfection of the energy aspects of nutritional knowledge. The protein aspect of nutritional research has also reached a relatively mature status with well‐defined objectives. Among many other laboratories working in this field, that of the United States Department of Agriculture is giving special attention to the purification and description of the proteins themselves; and the laboratory of physiological chemistry of the University of Illinois is very actively investigating the nutritional relationships of the individual amino acids, with the generous support of the Rockefeller Foundation. We may look forward with confidence and great gratification to a presumably fairly near future in which this aspect of nutritional need can be stated quantitatively in terms of ten individually indispensable amino acids. The catalysts which make the chemical processes in the body go fast enough to support life overlap and in a measure integrate the subject matter divisions of the chemistry of nutrition. They function in the energy aspect; and in their own chemical constitutions they are derivatives of proteins (or their amino acids), mineral elements, and vitamins. This very active field of research is quite as frequently classified with general biochemistry as with nutrition. Until its current era of “ newer knowledge,” the chemistry of food and nutrition had for several decades faced the dilemma that foods could be analysed as elaborately, and their composition accounted for with as close an approach to one hundred per cent., as other natural materials; and yet nutrition could not be sustained with pure mixtures of the substances that the analyses revealed. Seeking deeper insights, chemists broadened their research methods to include the systematic use of feeding experiments with laboratory animals, carried on with as careful attention to accuracy of controls as in other experimental researches in the exact sciences. This extension of method in chemical research has been rewarded with a rapid series of discoveries of substances which are essential to our nutrition, but whose very existence was, until recent years, either entirely unknown or only vaguely apprehended. Neither in chemical nature nor in nutritional function do these substances have much in common with each other. That they came to be called by the group name vitamins was not the result of their being naturally related, but rather of the two circumstances, (1) that they were all discovered through the use of the same development of research method, and (2) that the discoveries of their existence and importance followed each other too rapidly for physical isolation and chemical identification and nomenclature to keep pace. The latter, however, are steadily catching up, and in several cases new names, which are individually distinctive of either the chemical structures or the historic associations of the substances, have been coined and are coming into general use.

Details

British Food Journal, vol. 44 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 21 June 2023

Clayton Kuma, Peni Fukofuka and Sue Yong

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control…

236

Abstract

Purpose

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion.

Design/methodology/approach

This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were also collected through focus group discussions, document reviews, website analysis and participant observations. Pierre Bourdieu’s thinking on symbolic violence, doxa and capital are used to interpret the findings.

Findings

This paper’s main contribution shows that while there is a divine and profane divide, social agents, given their agency, can move back and forth from one side of the divide to the other. Accounting as a control device does not include features such as faith, which is helpful for decision-making; accordingly, religion is relied upon when it comes to decision-making. In contrast, accounting has features that are useful for stewardship purposes. Accordingly, when it comes to the church’s stewardship function accounting in the form of financial reports is relied upon.

Research limitations/implications

Pacific Island culture almost permeates all facets of life, including church life; however, this study did not clarify this. Later studies can explore the implications of culture on the deployment of accounting in a religious setting.

Practical implications

This rich empirical study describes the control dynamics and the tension between accounting and religion in a religious organisation. Accounting needs to adapt to churches’ unique characteristics, whereby religious/doctrinal beliefs must be accounted for and respected. Unlike in the corporate world, accountants in churches cannot fully practice their training or exercise the kind of influence they usually hold in organisations due to their religious belief systems.

Originality/value

To the best of the authors’ knowledge, this research is one of a few studies on the religion-accounting relationship. While the focus of earlier studies was generally on a secular and sacred divide, this study looks at coexisting of accounting and religion. This study adds to the sparse literature on accounting and religion and their controlling influence.

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Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

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Publication date: 25 March 2010

Dan Bogart and Gary Richardson

A new database demonstrates that between 1600 and 1830, Parliament passed thousands of acts restructuring rights to real and equitable estates. These estate acts enabled…

Abstract

A new database demonstrates that between 1600 and 1830, Parliament passed thousands of acts restructuring rights to real and equitable estates. These estate acts enabled individuals and families to sell, mortgage, lease, exchange, and improve land previously bound by landholding and inheritance laws. This essay provides a factual foundation for research on this important topic: the law and economics of property rights during the period preceding the Industrial Revolution. Tables present time-series, cross-sectional, and panel data that should serve as a foundation for empirical analysis. Preliminary analysis indicates ways in which this new evidence may shape our understanding of British economic and social history. The data demonstrate that Parliament facilitated the reallocation of resources to new and more productive uses by adapting property rights to modern economic conditions. Reallocation surged in the decades following the Glorious Revolution and was concentrated in areas undergoing urbanization and industrialization. The process was open to landowners of all classes, not just the privileged groups who sat in the Houses of Lords and Commons. Parliament's rhetoric about improving the realm appears to have been consistent with its actions concerning rights to land and resources.

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Research in Economic History
Type: Book
ISBN: 978-1-84950-771-4

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Book part
Publication date: 27 January 2022

Abstract

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Women and the Abuse of Power
Type: Book
ISBN: 978-1-80043-335-9

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Article
Publication date: 4 June 2024

Dywanna E. Smith

This study aims to use an autoethnography and ethnopoetic approach, interweaving personal narratives with scholarly research, to illuminate the profound and far-reaching…

67

Abstract

Purpose

This study aims to use an autoethnography and ethnopoetic approach, interweaving personal narratives with scholarly research, to illuminate the profound and far-reaching consequences of fat phobia. Through a multifaceted lens, the lived experiences of a fat, black woman subjected to fat shaming, discrimination and societal prejudice are explored.

Design/methodology/approach

Ethnopoetic methodologies were used to showcase how creating critically compassionate dialogues on fat phobia can be used to create discursive spaces where fat folx are able to share their lived experiences, discuss how they are socialized into current beliefs and analyze the confluence of face, gender, fat and body positivity.

Findings

By artfully blending autoethnographic memories with poetical insight, the manuscript offers a poignant exploration of the emotional and psychological toll exacted upon those marginalized by fat bias.

Originality/value

The works aims to cultivate understanding and empathy, fostering a deeper awareness of the urgent need to challenge and dismantle fat phobia within educational institutions and society at large for the betterment of all individuals.

Details

English Teaching: Practice & Critique, vol. 23 no. 2
Type: Research Article
ISSN: 1175-8708

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