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It is posited that close attention to the key words of the discipline is an important part of the practice of accounting history. A theoretical framework to support this activity is offered; possible sources are suggested; and a brief illustration, based on reference works from the early modern period, is provided to demonstrate both the general nature of the analysis and the value of wordbooks as sources. The terms that serve as the subject of the illustration are ratio and compte, which express the idea of the account. This specific analysis suggests that over the course of the period, there was a movement away from predominantly legalistic formulations of the account to more strictly quantitative conceptions, a transition important to the emergence of modern ideas of accountability.

An understanding of the legal environment is vitally important to historical studies of accounting regulation, particularly those which seek to clarify modern regulatory behaviour by comparisons with premodern practices. In recent years historical comparisons of this type have begun to enter the economics‐based literature on auditing regulation. This research, however, generally neglects the wider historical context of early audit activity. As a result, the picture it conveys of accounting and the law in pre‐modern society misrepresents the scope of legal intervention in early audit activity. The purpose of this article is to provide some of the historical background necessary to a fuller understanding of early regulatory behaviour and to comment on the implications of this evidence for recent research. Among other findings, it shows that the pre‐modern evidence is at present insufficient to substantiate the claim that audits would exist without any legal intervention beyond enforcement of contract.

The field, currently termed “accounting”, constitutes a confused mix of accounting theories, accounting techniques, and accounting practices. This confusion is clearly reflected in accounting curriculum. Parallel to this confusion is a confusion at the sociological level, where the roles of academicians and those of practitioners are confusingly interchanged. These confusions represent conceptual and practical barriers to the ongoing efforts to develop the discipline.

A married couple who have a successful industrial B2B business evaluate whether or not to sell the business to two of their offspring, who are both entrepreneurial MBA graduates. Complicating factors include the fact that the sale price and structure need to finance the couple's retirement and give fair inheritance treatment to the remaining siblings. In addition, the father has had some health issues and the business is doing well, so there is a lot of forward momentum to sell to the next generation

Evaluate whether or not, and how, to keep a business founded and run by entrepreneurs as a family business into the sibling generation. Explore “escalation of commitment” and how it influences decisions to keep the business in the family or not.

The purpose of this paper is to explore the experiences of displaced female textile sector workers.

A qualitative approach to data collection and interpretation forms the methodological basis of the study. In‐depth interviews were conducted with 14 female employees who were laid off from a large textile manufacturing facility in a southeastern state. Participants were selected through the local community college where they returned to school after losing their jobs.

A phenomenological interpretation of the responses led to the development of three emergent thematic areas connecting similarities and differences that surfaced across the participants' narratives. Key issues within the thematic areas point to the need for each participant to come to terms with the job loss, both emotionally and financially, and to decide where she would go from there.

The study focuses on women employed at a single manufacturing facility and within a single state in the southeastern USA. Implications of the meanings of participants' experiences for their community and for the future of employment in the US textile sector are considered.

The study provides an interpretation of the impact of textile sector dynamics on the lives of displaced workers and the local community.

The paper offers insight into the human side of industry dynamics and declining manufacturing employment figures. It also sheds light on the extent to which some displaced textile sector workers have pursued the educational options made available through government programs designed to provide assistance with education and retraining.

Factors which influence consumer spending, among the most sought after in any field of market research, things people buy and why, is valuable data on which much industrial planning, advertising techniques and marketing is based, but in no other field of trade is consumer preference so closely related to pure economics, i.e., value received in money terms, as in food. With most other commodities, from clothes to cars, hair‐do's to houses, factors affecting consumer choice have different results; appearance, aesthetic quality and neighbourly competition, all play a part, though appearance in a few foods is not entirely without significance, e.g., white bread. Present high levels of consumer spending are said by politicians to be a danger to the country's economy; a more prosaic thought would be that Government spending, or squandering, constituted the greater threat. In the main, factors which influence household food expenditure are essentially down to earth—palatability, digestibility, keeping quality and how far a food will go in the preparation of meals, its value in money terms. The king‐pin in all market research on food must be the woman of the house; it is her laying out of the household purse that determines the amount of food expenditure and the varieties purchased week by week. A housewife's choice, however, is a complex of her family's likes and dislikes, rarely her own, and also determined by the amount allocated from her purse for this part of the household budget and the number of mouths she has to feed. Any tendency to experiment, to extend the variety of food, is only possible with a well‐filled purse; with a large family, a common complaint is of monotony in the diet. A factor of immense importance nowadays is whether the housewife is employed or not, and whether whole‐time or part‐time, and which part of the day she can be in her own home. To this may be attributed, as much as anything, the rise in consumption of convenience foods. Fortunately for the purposes of reasonable accuracy in the results of enquiries, housewives form a class, reliable and steady, unlikely to be contaminated by the palsied opinions of the so‐called lunatic fringe in this unquiet age. Any differences in food choice are likely to be regional, and settled dietary habits, passed on from one generation to another. Statistics from the National Food Surveys show the extent of these, and also consumer preferences as far as food commodity groups are concerned. The Surveys have been running long enough to show something of consumer trends but, of course, they do not exhibit reasons—why consumers buy and use certain foods, their attitudes to food marketing practices, and, in particular, to advertising. Advertising claims, misleading undoubtedly but within the law, have long been a source of controversy between those who worship at the shrine of truth and others less particular. Elsewhere, we review a special study of consumer reactions to aspects of the grocery trade in the U.S.A., and note that 32 per cent do not accept advertisements as being true, but 85 per cent find them interesting and informative. Advertising practices are probably subject to less statutory control in the United States than here, and the descriptions and verbiage certainly reach greater heights of absurdity, but the British housewife is likely to be no more discerning, able “to read between the lines”, than her counterpart in that country. A major difference, however, is that in Britain, more houswives prepare and cook meals for their families than in the United States. The greatest importance of advertising is in the introductory phase of a commodity; new and more vigorous advertising is necessary later to delay the onset of the decline phase of the commodity's life cycle; to ensure that sales can be maintained to prevent rises in supply costs. Advertising helps considerably in the acceptance of a branded food, but housewives tend to ignore cut‐throat competition between rival brands, and what weans a consumer from a brand is not competition in advertising, nor even new and more attractive presentation, but reduction in real price. The main pre‐occupation of the woman of the house is food adequacy, and especially that her children will have what she considers conforms to a nutritious diet, without argument or rebellion on the part of her progeny and without distinction. She knows that bulk foods, carbohydrates, are not necessarily nutritious, although her ideas of which foods contain vitamins or minerals or other important nutrient factors tends to be hazy. She does not pretend to enjoy shopping for food and therefore tends to follow a routine; it saves time and worry. Especially is this so with young married women, who may have to take small children along. Each housewife has her own mental standard of assessing “value”, and would have difficulty in defining it. Nutritional value forms part of it, however, in most women, who connote their food provision with health. The greatest concern is not necessarily positive health, but prevention or reduction of obesity, which is seen among adult members of the family, especially growing girls, as an adverse effect on their appearance, and the types of clothes they can wear. A few of the more intelligent families have an indefinable fear of ischaemic heart disease and its relation to food. When they take positive steps to control the diet for these purposes, they are quite frequently in the wrong direction and rather confused even when this is done on medical advice.

“A rose would smell as sweet by any other name,” but does the name make any difference to the composition of a member of the sausage family? Apparently, it does. In two recent cases at Hull (see Legal Proceedings, this issue), it was contended that a meat‐burger should contain 80% meat, similar to the recommendation of the Food Standards Committee for canned meat, and it was shown that meat‐burgers in the district had an average meat content complying with this standard—84% in 42 samples. In one case in question, the meat content was 31% and the retailer claimed in defence that when informed by inspectors of the 80% requirement, he decided to call his products just burgers, which left him free to adopt any composition he desired. The comments of the magistrates are not known, except that they considered the case an interesting one and dismissed it!

The purpose of this paper is to investigate the efficacy of cabbage powder as a source of natural antioxidants and dietary fibre for the development of functional mutton patties. Antioxidants are the first line of defence against the oxidative damage to body’s macromolecules resulting in pathogenesis of various diseases including cancers and cardiovascular diseases. The supply of antioxidants from vegetative sources along with different meat products may serve as an excellent alternative for the synthetic antioxidants which may have harmful effects.

Cabbage powder was prepared and evaluated for antioxidant potential and total dietary fibre content. Cabbage powder was incorporated at three different levels in mutton patties formulation; optimum level was selected on the basis of sensory analysis. The developed product was evaluated for detailed profile and storage stability under aerobic and vacuum packaging.

Cabbage powder may serve as a good source of natural antioxidant and dietary fibre for the development of functional mutton patties. On the basis of sensory scores, optimum incorporation level of cabbage powder was adjudged as 6 per cent. The functional mutton patties had very good storage life under refrigeration.

Future research may stress on identifying the specific compounds with antioxidant effect and their metabolism inside the body.

This paper may popularize the cabbage powder as a source of natural antioxidant and dietary fibre in different food products.

Development of functional mutton patties incorporated with cabbage powder having oxidative stability, good nutritive, sensory, textural, and colour properties.

Describes the development of a low‐cost tooling system for the manufacture of composite aircraft parts. The ability to withstand a high temperature autoclave process and provide a high tolerance life expectancy in excess of ten prototype units were key factors in the development of the system. The process uses a syntactic epoxy moulded over an aluminium core to form the tool.

This study aims to evaluate the nutrient content and acceptable qualities of plant-based burger patties (PBBP) formulated with chickpea flour, defatted sesame cake (DSC) flour, coffee silver skin and pomegranate juice as colorant.

The chemical composition, energy value, cholesterol content, amino acid composition, cooking loss, pH, color characteristics and sensory attributes of PBBP were analyzed using official procedures and compared to beef burger. 

PBBP had a protein value of 16.0 g/100g, which is nearly close to the protein content of the beef burger (18.1 g/100g). The fat content of the PBBP was approximately three times lower than that of the beef burger. The fiber content in PBBP was approximately 23 times as high as that in beef burgers samples (p = 0.05). The raw PBBP samples supplies 178 Kcal/100g, whereas beef burger possessed 259 Kcal/100g. Neither the raw nor the cooked PBBP samples contained any cholesterol. Both the beef and PBBP displayed acceptability scores higher than 7.0, which suggests that PBBP was well accepted.

It is concluded that the PBBP sample exhibited a protein value of 16.0 g/100g, which is comparable to the protein level of beef burgers (18.1 g/100g). The fat level of the PBBP samples was significantly lower than that of the beef burger samples. Uncooked PBBP samples contained significantly higher fiber content compared to beef burger samples. No cholesterol was found in raw or cooked PBBP samples. Overall acceptance scores for both beef and PBBP samples exceeded 7.0, suggesting that the proposed product (PBBP) was received favorably.