“All things are in a constant state of change”, said Heraclitus of Ephesus. The waters if a river are for ever changing yet the river endures. Every particle of matter is in…
Abstract
“All things are in a constant state of change”, said Heraclitus of Ephesus. The waters if a river are for ever changing yet the river endures. Every particle of matter is in continual movement. All death is birth in a new form, all birth the death of the previous form. The seasons come and go. The myth of our own John Barleycorn, buried in the ground, yet resurrected in the Spring, has close parallels with the fertility rites of Greece and the Near East such as those of Hyacinthas, Hylas, Adonis and Dionysus, of Osiris the Egyptian deity, and Mondamin the Red Indian maize‐god. Indeed, the ritual and myth of Attis, born of a virgin, killed and resurrected on the third day, undoubtedly had a strong influence on Christianity.
David Owen, head of the Rubery Owen motor components‐to‐fork‐lift truck empire, recognises that the family business must one day go public. But first, he tells Ken Gooding, the…
Abstract
David Owen, head of the Rubery Owen motor components‐to‐fork‐lift truck empire, recognises that the family business must one day go public. But first, he tells Ken Gooding, the group's financial affairs must be on a firmer footing. Pictures by Patrick Thurston.
Matthew MacDonald and Carole Howorth
Insights into the roots of social enterprise from before the term was adopted are provided by examining histories of charitable service and comparing current understandings of…
Abstract
Purpose
Insights into the roots of social enterprise from before the term was adopted are provided by examining histories of charitable service and comparing current understandings of social enterprise. Social enterprise models of welfare provision are evidenced from the seventeenth century onwards. Persistent themes are identified that provide insights for current practice and understanding.
Design/methodology/approach
This historiography examines interpretations from 1905 to the present day of examples of welfare provision between two watershed points: 1600, just prior to the Poor Laws and 1908, when the Old Age Pensions Act shifted emphasis in public sector provision.
Findings
Activities that would nowadays be termed social enterprise are evidenced in histories of charitable philanthropy covering each century since 1600. Prevailing attitudes uncritically demarcated deserving and undeserving poor. Histories contributed to a heroic narrative of social entrepreneurs, describing activities dependent on well-networked, politically active individuals that rarely continued beyond their involvement. The political environment was recognised to influence the types of organisations, governance and resourcing.
Research limitations/implications
The historiography takes examples from three centuries between 1600 and1908 but is not comprehensive. Recurrent themes are identified for further research.
Originality/value
Social enterprise is a twenty-first-century label but not a new phenomenon. Identification of prevailing themes provides insights for the understanding of social enterprises in the twenty-first century.
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The study of family mobilities necessitates an examination of how practices are orchestrated in time as well as space. Conventional approaches to the study of family time use…
Abstract
The study of family mobilities necessitates an examination of how practices are orchestrated in time as well as space. Conventional approaches to the study of family time use either quantitative analysis of time-use data or qualitative studies of time pressure and work/life balance. The limitation with these approaches is that they assume a rather static family structure that is dominated by parents with young children. Moreover, these studies do not capture the dualistic quality of time; that time constitutes and is a constituent of family life. In this chapter, I use one-day diaries on organising and experiencing time, collated as part of the UK Mass Observation Project in Autumn 2017, to interrogate the relationality of family time. The analysis examines how family practices maybe sequential, synchronous, planned or serendipitous and how these different temporalities permeate the busyness of time pressure. These one-day accounts confirm how time is experienced through and by family and intimate relationships.
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Human rights figure largely in both rhetoric and practice, and government policy seeks to value and enhance individual equality and quality of life. This paper draws on recent…
Abstract
Human rights figure largely in both rhetoric and practice, and government policy seeks to value and enhance individual equality and quality of life. This paper draws on recent work, some funded by the Judith Trust, to illustrate gaps in the achievement of these ideals. The proposed new single body, a Commission on Equality and Human Rights (CEHR), may offer an improved framework for implementation of policy goals and more fulfilled lives. The Judith Trust aims to improve the lives of people with both learning disabilities and mental health needs.
Ian B. Blumenstein, J. Eric Maki and John T. Owen
– To advise companies of a recent SEC no-action letter relating to tender and exchange offers for certain debt securities.
Abstract
Purpose
To advise companies of a recent SEC no-action letter relating to tender and exchange offers for certain debt securities.
Design/methodology/approach
Reviews various conditions allowing an issuer to use a shortened timeframe in which certain debt tender/exchange offers need be kept open for as few as five business days.
Findings
The abbreviated debt tender/exchange offer structure contemplated by the no-action letter provides a more efficient mechanism for conducting debt tender/exchange offers in certain circumstances.
Practical implications
Issuers conducting a debt tender/exchange offer should consider whether the new abbreviated structure is more effective in achieving their objectives than the more traditional structures.
Originality/value
Practical guidance from experienced securities regulatory lawyers that gives an overview of important developments in debt tender/exchange offer practice.
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DISTINGUISHED CHEMIST TO OPEN CORROSION EXHIBITION. The work of the Ministry of Supply touches on corrosion in many ways. The need to provide the armed forces with equipment which…
Abstract
DISTINGUISHED CHEMIST TO OPEN CORROSION EXHIBITION. The work of the Ministry of Supply touches on corrosion in many ways. The need to provide the armed forces with equipment which can be maintained in good condition in field and, what is more difficult, in store, means that anti‐corrosive measures receive special study at the Ministry. In the aircraft field, in which the relationship between fatigue and corrosion is now well appreciated, research is making good progress. The contribution made by the Ministry in the general field of corrosion is well known and significant. We were especially gratified therefore to announce in Corrosion Technology last month that Sir Owen Wansbrough‐Jones, K.B.E., C.B., PH.D., F.R.I.C., Chief Scientist of the Ministry of Supply, will open the Corrosion Exhibition to be held at the Royal Horticultural Society's New Hall, London, S.W.1, April 27–30.
Thirty‐six people attended this SMART Group Seminar at the Bowler Hat Hotel in Birkenhead, Merseyside, on 20 February 1990. The technical programme in the morning comprised five…
Yussri Sawani, Mustaffa Mohamed Zain and Faizah Darus
This paper aims to examine the development and evolution of sustainability reporting and assurance practices in Malaysia to identify the current practice and trend of reporting…
Abstract
Purpose
This paper aims to examine the development and evolution of sustainability reporting and assurance practices in Malaysia to identify the current practice and trend of reporting and the level of awareness on assurance on sustainability reporting in Malaysia.
Design/methodology/approach
Interviews and questionnaire surveys were used to obtain respondents' perceptions on issues related to sustainability reporting and assurance practices among the ACCA‐MeSRA (Malaysian Environmental and Social Reporting Award) participants in 2007 coupled with content analysis of corporate annual reports and other standalone reports.
Findings
Results from the study provide evidence that most of the information relating to sustainability disclosure reported is integrated in the annual report and with no assurance statement due to low level of awareness and the absence of legislative pressure to commission the practice. The study indicates that companies applied selective reporting on issues relating to monetary contribution predominantly due to minority shareholders' insistence on better return for their investment.
Research limitations/implications
The nature of this study is exploratory and focuses on the evolution of sustainability reporting from the current state of corporate responsibility reporting and the availability of assurance practices in Malaysia. Findings in the study revealed several issues that require further analysis to identify significant factors that would influence sustainability reporting and assurance practices.
Practical implications
This study creates interest in the sustainability reporting and assurance practices in the Asian developing countries as its adaptation is far from developed.
Originality/value
This paper presents preliminary insights of the current trend and future direction of sustainability reporting and assurance in Malaysia.
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Owen Day and Bari Howell
Describes some of the important nutritional issues involved in the development of farming techniques for marine fish. The key phase of larval rearing remains dependent on the use…
Abstract
Describes some of the important nutritional issues involved in the development of farming techniques for marine fish. The key phase of larval rearing remains dependent on the use of live foods, but because of problems with the nutritional quality as well as availability of the limited number of suitable organisms their replacement with suitable formulated feeds is a high current priority. Feeding the juvenile stages is less challenging, but there is a need to maximize the utilization of these feeds in order to improve cost effectiveness. An important issue during the on‐growing stages, when food demand is high and a major component of production costs, is the need to identify and develop alternative protein sources to fish meal.