Before documentation became his primary interest, Robert Fairthorne would conventionally have been described as an applied mathematician. Such a description, however, does not…
Abstract
Before documentation became his primary interest, Robert Fairthorne would conventionally have been described as an applied mathematician. Such a description, however, does not give a true indication of his special abilities. He is, in fact, dedicated to the task of bringing to science and engineering the benefits of mathematics in all its forms, and to him such classifications as ‘pure’ and ‘applied’ were mere irrelevancies.
A slight acquaintance with the writings of Walker Percy probably would not lead someone to link his thought to the world of business. Indeed this Catholic existentialist might…
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A slight acquaintance with the writings of Walker Percy probably would not lead someone to link his thought to the world of business. Indeed this Catholic existentialist might seem as far from the market place as possible. Nor would Percy's life immediately suggest that this Southern doctor turned writer was either interested in the world of business or had anything of significance to say to those who labor in the business vineyard. It would seem that Percy never had a regular job that enabled him to support himself, his wife, and their two daughters. Can someone so distant from and perhaps disinterested in the world of commerce have anything important to say to those who labor daily as business people? Indeed he can, perhaps precisely because, in his life, circumstances distanced him from the world of commerce and gave him the leisure time to reflect on just what is and what is not important in life.
Ben Brown and Wm Reed Benedict
This research updates and expands upon Decker’s article “Citizen attitudes toward the police: a review of past findings and suggestions for future policy” by summarizing the…
Abstract
This research updates and expands upon Decker’s article “Citizen attitudes toward the police: a review of past findings and suggestions for future policy” by summarizing the findings from more than 100 articles on perceptions of and attitudes toward the police. Initially, the value of research on attitudes toward the police is discussed. Then the research pertaining to the impact of individual level variables (e.g. race) and contextual level variables (e.g. neighborhood) on perceptions of the police is reviewed. Studies of juveniles’ attitudes toward the police, perceptions of police policies and practices, methodological issues and conceptual issues are also discussed. This review of the literature indicates that only four variables (age, contact with police, neighborhood, and race) have consistently been proven to affect attitudes toward the police. However, there are interactive effects between these and other variables which are not yet understood; a finding which indicates that theoretical generalizations about attitudes toward police should be made with caution.
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Siti Khomsatun, Hilda Rossieta, Fitriany Fitriany and Mustafa Edwin Nasution
The unique characteristic of Islamic bank leads in governance and disclosure. Using stakeholder, signaling, and market discipline theory, governance and adequate disclosure may…
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The unique characteristic of Islamic bank leads in governance and disclosure. Using stakeholder, signaling, and market discipline theory, governance and adequate disclosure may increase bank soundness. This study aims to investigate the relationship of sharia disclosure and Sharia Supervisory Board in influencing Islamic bank soundness in the different regulatory framework of the country. Using purposive sampling, the research covered 84 Islamic banks in 16 countries during the period 2013–2015 with lag data of Islamic bank soundness. The result shows sharia disclosure influences on Islamic bank soundness for management efficiency, capital adequacy ratio, asset quality, and liquidity. The results also show that sharia disclosure mediates the indirect effect of SSB on Islamic bank soundness. The regulatory framework (sharia accounting standard and SSB regulation) shows moderating effect of regulation framework proved on the association of sharia disclosure with management efficiency, capital, and liquidity. The effect is indirectly depending on the regulatory framework for proxy management efficiency, capital, and liquidity. The implication of the research suggests that sharia disclosure could increase the market discipline mechanism of Islamic bank stream. The Islamic bank can increase the transparency using sharia disclosure as a branding for increasing public trust, even though in the deficient Islamic bank regulation countries.
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Tamas Lestar and Giuseppe Pellegrini-Masini
The role of children and young people is not outlined in the sustainability transitions literature. The aim of this work is to illustrate the significance of young people's agency…
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The role of children and young people is not outlined in the sustainability transitions literature. The aim of this work is to illustrate the significance of young people's agency by showcasing Hare Krishna eco-farms organising cultural/eco-spiritual events. This work forms part of a wider sustainability study focussing on food in spiritual communities in Europe. Data were collected through observation and interviews on three Hare Krishna farms. The agency of children and youths and the significance of their presence at eco-events emerged as an unexpected theme. Findings show that Hare Krishna events in Europe are visited by a relatively high number of children and young people who learn about more sustainable practices through extracurricular activities. By describing the cognitive and experiential encounters, the authors draw attention to the significance of children's involvement in ecologically geared events in the context of sustainability transitions.
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Liqun Cao, James Frank and Francis T. Cullen
Considers the impact of a range of variables on confidence in the police, including those given little or no previous attention, e.g. measures of crime experience and of…
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Considers the impact of a range of variables on confidence in the police, including those given little or no previous attention, e.g. measures of crime experience and of conservative political orientation. Draws data from a larger study of urban crime‐prevention issues based on Cincinnati, Ohio. Finds that respondents’ race is not a significant determinant of confidence in the police; the most important determinant being the community context. Suggests that neighborhood social integration may provide a supportive context which could encourage positive evaluation of formal institutional arrangements. Finds that attitudes toward the police (ATP) are regulated by the social context and that much of the existing research, which excluded contextual variables, may have been wrong in making race a significant variable. Notes that confidence in the police is higher in women than in men, but this may be due to a lower rate of antagonistic contact between police and women (not measured here).
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MR. ALLAN BARNS‐GRAHAM, of Craigallian, Milngavie, has sent us a copy of a letter, addressed by him to the Secretary of the Scottish Agricultural Organisation Society and printed…
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MR. ALLAN BARNS‐GRAHAM, of Craigallian, Milngavie, has sent us a copy of a letter, addressed by him to the Secretary of the Scottish Agricultural Organisation Society and printed in pamphlet form, which contains a number of points of considerable importance. MR. BARNS‐GRAHAM observes that Bran and “Thirds” play a most important part in the rearing and feeding of cattle, pigs, and poultry, and in the production of milk; that these two products ought to be used to a much greater extent than they are now; that large quantities are annually exported from this country; and that the supplies ought to be jealously guarded. He expresses the hope that the Agricultural Organisation Societies of Great Britain and Ireland will in no way encourage the manufacture of condensed milk—on the ground that it is not in the interest of the public health, nor in the interest of agriculture to encourage the manufacture of any article of food which can be made to keep indefinitely by artificial means. This appears to us to be a somewhat strange position to take up, unless the author's intention is to condemn the practice of keeping food products by means of chemical preservatives—in which case we agree with him. But the proper preservation of many food products by legitimate and harmless methods, not involving the use of chemicals or of other objectionable devices, is surely permissible and valuable to the community. Properly prepared and sterilised condensed milk is a very useful commodity if it is what it purports to be. In this connection we may say, however, that condensed milk containing large quantities of added sugar ought not to be sold as “condensed milk,” but as “condensed sweetened milk,” or “condensed milk and sugar”—the proportion of added sugar being prominently disclosed; while, in our view, the sale of “condensed sweetened; ‘separated,’ or ‘machine‐skimmed’ milk” ought to be prohibited altogether.
Rossana Perez-del-Aguila, Patricia Rodriguez Aguirre and Jimena Cuba Blanco
This chapter explores how eight children from five Bolivian migrant families living in Madrid perceive their participation within their families. Children understand their…
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This chapter explores how eight children from five Bolivian migrant families living in Madrid perceive their participation within their families. Children understand their participation as taking responsibility for domestic chores and taking care of younger siblings. Children's ideas of participation are associated with their school experience and are about simply having a voice in everyday mundane interactions with adults and peers.
Parents' cultural values, power and authority dominate decisions in the family. These children were born in Spain and practices in their family homes are influenced by their parent's strong cultural ties with Bolivia. The data collected show that the lives of these children and their views of participation need to be understood beyond the binary of the Global North and Global South (Twum-Danso Imoh et al., 2019).
The research employed the ‘routes of participation’, a playful and creative research method that aimed to empower children to explore their ‘interdependent agency’ (Abebe, 2019) and the meaning of participation within the context of their family lives. We conclude that any successful intervention with children needs to understand the meaning of what children say in relation to the various situations in which they live. Listening to children's voices and paying attention to the language that they use in their everyday lives should continue to be the basis of child-centred research and child-centred practice. The chapter encourages to reflect on the value of culturally grounded playful activities to understand children's agentic experiences and their contribution that they can make to their own lives.
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The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of…
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The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and categorizes it into two broad streams. The first stream encompasses research on the changed use of EBC and the incentives provided. The second stream addresses how firms account for EBC, including the underreporting phenomenon and how it was affected by the mandatory recognition of EBC expenses. I discuss where research delivers unanimous findings versus contradictory results. Using these insights, I make recommendations for further research opportunities in the area of EBC.
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The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down…
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The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down. As such, this subsidy has a clear historiographical significance, yet previous scholars have tended to overlook it on the grounds that parliament's annulment act of 1432 mandated the destruction of all fiscal administrative evidence. Many county assessments from 1431–1432 do, however, survive and are examined for the first time in this article as part of a detailed assessment of the fiscal and administrative context of the knights' fees and incomes tax. This impost constituted a royal response to excess expenditures associated with Henry VI's “Coronation Expedition” of 1429–1431, the scale of which marked a decisive break from the fiscal-military strategy of the 1420s. Widespread confusion regarding whether taxpayers ought to pay the feudal or the non-feudal component of the 1431 subsidy characterized its botched administration. Industrial scale under-assessment, moreover, emerged as a serious problem. Officials' attempts to provide a measure of fiscal compensation by unlawfully double-assessing many taxpayers served to increase administrative confusion and resulted in parliament's annulment act of 1432. This had serious consequences for the crown's finances, since the regime was saddled with budgetary and debt problems which would ultimately undermine the solvency of the Lancastrian state.