Graham Hall and Pat Hutchinson
The British Unlisted Securities Market (USM) was created in 1980. The study looks at the financial characteristics of small firms which achieved flotation on the USM and makes…
Abstract
The British Unlisted Securities Market (USM) was created in 1980. The study looks at the financial characteristics of small firms which achieved flotation on the USM and makes some comparisons, with small firms that remained private and with similar firms that were floated on the conventional stock market during the early 1970s.
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Robert Hutchinson and Carlos Amador
Metaphor is the foundation upon which all scientific disciplines, from basic to applied, construct the mental models used in theory development and organizing research phenomena…
Abstract
Purpose
Metaphor is the foundation upon which all scientific disciplines, from basic to applied, construct the mental models used in theory development and organizing research phenomena. The authors posit that a navigational science metaphor might provide a useful framework, or at least an additional “waypoint,” with which to evaluate extant accounting theory and further discourse in accounting research and practice. This study aims to critically examine the base metaphors of accounting theory and practice through the lens of navigational science.
Design/methodology/approach
The supreme dominance of the Positive Accounting Theory paradigm (Watts and Zimmerman, 1986) is critically evaluated using a navigational metaphor as a literary device for cognitive estrangement.
Findings
The authors suggest that accounting, as both a practical and academic field, might benefit from the multifarious approach of navigational science in the computation of longitude, particularly with regards to the use of external (societal) referents, moving toward a more “heteroglossic” model of accounting (vid. Macintosh and Baker, 2002) as a means of “situating” accounting research and practice with regards to said external referents (cf. Bayou et al., 2011).
Originality/value
This work brings together existing streams of literary theory and epistemology in accounting, and views them through the lens of a navigational science metaphor. Cognitive estrangement, a well-established device for reorganizing perplexing problems in any science, is used to reimagine an accounting science as navigational situating.
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AN ESTEEMED correspondent points out that there are about two dozen library magazines of all sorts and sizes in circulation, whereas when he started his career there were no more…
Abstract
AN ESTEEMED correspondent points out that there are about two dozen library magazines of all sorts and sizes in circulation, whereas when he started his career there were no more than three. Our correspondent has himself had considerable editorial experience, and it may be that he is still in harness in that regard. One of his earliest efforts was in running the magazine of the old Library Assistants' Association, and it is not likely that that magazine has ever reached the same heights of excellence as it attained in his day. He observes that there are far too many library magazines now in circulation. We agree.
WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new…
Abstract
WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new constitution, it is the first in which all the sections will be actively engaged. From a membership of eight hundred in 1927 we are, in 1930, within measurable distance of a membership of three thousand; and, although we have not reached that figure by a few hundreds—and those few will be the most difficult to obtain quickly—this is a really memorable achievement. There are certain necessary results of the Association's expansion. In the former days it was possible for every member, if he desired, to attend all the meetings; today parallel meetings are necessary in order to represent all interests, and members must make a selection amongst the good things offered. Large meetings are not entirely desirable; discussion of any effective sort is impossible in them; and the speakers are usually those who always speak, and who possess more nerve than the rest of us. This does not mean that they are not worth a hearing. Nevertheless, seeing that at least 1,000 will be at Cambridge, small sectional meetings in which no one who has anything to say need be afraid of saying it, are an ideal to which we are forced by the growth of our numbers.
The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…
Abstract
The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.
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WRITING THIS in the cool of an August midday, I tell anyone who will listen that, in the 1930's, we had summer every year.
Claire de Motte, Di Bailey and James Ward
The aims of this paper are to determine the state of visiting for women in the English prison system and to explore the relationship between women's mental health and visits in…
Abstract
Purpose
The aims of this paper are to determine the state of visiting for women in the English prison system and to explore the relationship between women's mental health and visits in prison.
Design/methodology/approach
For the purpose of this paper the authors conducted a review of the literature. All literature published from 1983 onwards was included to coincide with the introduction of Pat Carlen's (1983) campaigning group Women in Prison (WIP). The review focused on all literature from England and Wales to reflect the National Criminal Justice System and used an inclusion criteria to achieve this.
Findings
The review revealed key themes including visit rejection, the importance of visits for maintaining identity and the contradicting emotions that women in prison experience when visited.
Originality/value
Social relationships and family ties are protective factors for prisoners' mental wellbeing, yet the number and frequency of visits to offenders in custody has declined. The potential role for prison visiting schemes to improve the mental wellbeing of women in custody is explored, including the implications for the education and training of staff and visitors involved in the visiting process.
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What can the schools or Youth Employment Service do for the ambitious child from a poor background? All the sociological evidence suggests that a working‐class background is still…
Abstract
What can the schools or Youth Employment Service do for the ambitious child from a poor background? All the sociological evidence suggests that a working‐class background is still a formidable obstacle to upward social mobility. The children seem as aware of this as the social scientists. A London Youth Employment Officer told me that high ambitions expressed by school‐leavers on written questionnaires are almost always replaced by down‐to‐earth job requests in interviews.