Penny Clayton and Janet Kimbrell
The purpose of this paper is to examine the thought processes of financial auditors in order to offer additional information on factors affecting their decision behavior.
Abstract
Purpose
The purpose of this paper is to examine the thought processes of financial auditors in order to offer additional information on factors affecting their decision behavior.
Design/methodology/approach
Using the psychology concept of cerebral dominance, two different instruments are used to measure the thinking styles of 20 auditors, at different stages of management. Prior research has indicated that “whole‐brain” thinkers (who do not exhibit dominance in either left‐ or right‐brain) may make better decisions, and thus, better managers.
Findings
The results of this study show partners in public accounting firms usually exhibiting a whole‐brain thinking style, while lower levels of management (staff auditors and managers) usually exhibit left‐brain thinking styles.
Originality/value
The findings have implications for training, education, communication, managerial styles, as well as the individual's position within the firm.
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The unsatisfactory conditions which are created by the total lack of official standards, or indeed of any figures or definitions relating to food and some drug products is well…
Abstract
The unsatisfactory conditions which are created by the total lack of official standards, or indeed of any figures or definitions relating to food and some drug products is well illustrated in the report of a prosecution which appeared in last month's issue of the Journal. This case in question was dismissed by the Bench. The Bench was tendered some highly technical and very conflicting evidence. In view of this the defendants received the benefit of the doubt ; and they received this benefit because in the absence of any standard the Bench were unable to decide what was “ the nature, substance and quality demanded by the purchaser ” of the invalid wine—non‐alcoholic meat and malt wine—which was the subject of the prosecution. Wine may be defined as the juice of the grape which has been fermented under control conditions. The term has been extended in meaning and is now applied to a variety of substances which have had nothing to do with the grape and frequently contain very little or no alcohol, but may, as in this case, contain substances entirely foreign to the idea of wine, if the term be used in its original and restricted sense. A well known variety of ginger wine has an alcohol content of about 26 per cent. of proof spirit. So far as the alcohol content goes this liquid may be correctly described as a wine. It has, within its limits, the stimulating properties that are usually associated with an alcoholic drink and its value as an aid to digestion or a warm drink in winter cold has never been questioned. It appears that non‐alcoholic meat and malt wine also has virtues peculiar to itself dependent not on alcohol, but on other substances whose nature and quantity determine its characteristics. The term “ demand ” as used in the Act connotes the idea of a purchaser who well knows what he ought to get and furthermore will vigorously insist on getting it. The fact is, as everyone knows, that the purchaser is in a state of profound ignorance as to “ the nature, substance and quality ” of what he wishes to buy, and as a result he is in a sufficiently humble state of mind to accept without hesitation almost anything that may be told him about his prospective purchase from the other side of the shop counter. It is this state of mind on the part of the average purchaser and the desire to profit by it on the part of some food vendors that led to the passing of the Food and Drugs Act. The underlying idea being to protect the ordinary man and woman in health and pocket against the result of their purchasing adulterated material or inferior material described as being of superior quality. To enable the Act to be satisfactorily administered certain officers were appointed, known as Public Analysts. They were the officials of the old Local Government Board. They are the officials of the Ministry of Health. Their wide experience, special knowledge, and impartiality combine to make their services of peculiar value to the community so that they may, without unduly stretching language, be described as part trustees for the public health. Everyone will readily admit that there is scarcely anything, if anything, more complex than any one of our ordinary and unsophisticated food products. This complexity is, so to speak, raised to the second power by the variations that naturally occur in the essential constituents of these. The process of administering the acts directed against adulteration and similar offences has been frequently enlivened by the lively controversies to which this fact has given rise in the past and which it will no doubt do in the future. Another consideration must be taken into account. It is this. Since the year 1875 when the Food and Drugs Act became law the knowledge of food chemistry, in common with other kinds of knowledge, has increased rapidly in kind and in amount. This knowledge is now freely drawn on by those whose financial and business interests are bound up with food manufacture. As a result of this all kinds of more or less elaborately processed foods in immense variety and in many cases of a kind unthought of or impossible of manufacture sixty years ago have been put on the market. Among these processed products may be counted in considerable variety foods for the use of invalids or those convalescing from illness. Very large claims are made for these by the manufacturers, and it is only fair to say that these claims are to a considerable degree substantiated in the case of the better class of these substances prepared by reputable firms. All will agree that foods and stimulants which are said to have been specially prepared for the relief and more rapid recovery of a patient during the critical period of convalescence should be in every respect of such a nature as to be above suspicion and entirely beyond challenge by reasonable and expert opinion. This is unfortunately not always the case. Trade competition is acute. Official standards are non‐existent. Practically no official definitions exist, and no official figures to declare what shall be the minimum quantity of an essential constituent. The result is that nature is “ improved ”—to borrow a term which is in frequent and objectionable use among certain manufacturers—and the variation in the proportions of essential constituents depends on the taste and fancy of the manufacturer rather than on the needs of the consumer. Hence it comes about that to obtain a footing in a lucrative branch of trade a cheap product may be put on the market. It is cheap because it is made of inferior or adulterated materials, or what may be described as a vanishing quantity of an essential constituent is introduced. The quality of this constituent need not be in question. It is probably perfectly wholesome, but almost useless in such microscopic doses. For example, a mixture called “ chicory and coffee ” may be sold. The maker may please himself as to how much or how little coffee he uses, but as long as the coffee is not a purely subjective phenomenon he is on the right side of the law if he describes it as a mixture. Cheaper jams, it has been said, may be filled up with apple pulp. We may even suggest spent apple pulp which is certainly cheap and very filling at the price. As to the amount of essential constituent in the somewhat grandiloquently named “ Full Fruit Standard ” jams we may refer readers to the back numbers of this Journal. “ In bismuth tablets the amount of bismuth may become almost negligible because the law does not demand that there should be a fixed minimum present.” Many other instances could be given, and they would be found to relate to nearly every food and drink. In every case where the prosecution alleges that the nature or the substance, which is the basis of the prosecution, is below any reasonable standard the prosecuting authority finds itself heavily penalised by having no official standards to quote. The defence, on the other hand, gains what the prosecution has lost. It finds itself in a much stronger position if the case should be dismissed than when the proceedings commenced. The local authority has been put to great and perhaps useless expense in their endeavours to protect the public. The particular case of the meat and malt wine referred to appears to be an excellent instance of this kind of practice. The Public Analyst affirmed that a wine‐glassful of this “ wine ” contained 8¾ grains of meat extract, 52½ grains of malt extract, 150 grains of sugars (invert, etc.). The concoction was diastatically inactive. It contained no vitamins. It is further pointed out that the total cost of the contents of a pint bottle would be about three half‐pence. It is sold for four shillings and sixpence ! The report of the proceedings says that this “ wine ” was declared by the vendors to contain the juice of the finest grapes. The Public Analyst, however, certified that there was no grape juice in it. These facts and figures have not been called in question, and it is really somewhat difficult to speak with restraint of a transaction of this nature, especially when it is remembered that this, and other such “ wines ” and stimulants have been compounded for the alleged benefit of convalescents and of invalids. It is regrettable that experts can be found willing to support the doubtful claims of the manufacturers so far as it appears that they relate to the proportion of meat and malt extract in the “ wine.” The Public Analyst for the prosecuting authority stated that in his opinion such an article should contain a minimum of 4 per cent. of meat extract and 25 per cent. of malt extract. Another Public Analyst, called for the defence, said that in his opinion the proportions of these ingredients should be one and four respectively. Here are huge discrepancies in the ratio of about four to one in the essential constituents of an invalid food or stimulant. It is impossible, in the face of such wide differences of opinion among experts, to avoid drawing a comparison between the make up of the medical prescriptions which determine the nature of the drugs administered during illness and the nature of the stimulants, such as this “ wine,” which is to be taken during the period of convalescence. In the one case the prescription is drawn up by a medical man and the medicine compounded by a qualified pharmacist from drugs whose “ nature, substance and quality ” are rigidly defined in the pharmacopoeia. In the other case the stimulants which are presumably intended to help the patient on his road to recovery are, it appears, primarily made to sell, and have been compounded by the manufacturers to enable them to put money into their pockets. We can only say that if the same differences in composition existed in the same medicine and the same differences of opinion existed among medical men as to the efficacy of such medicine the patient would in all probability not reach the stage of convalescence at all. The only thing that might conceivably give trouble under the circumstances would be the wording of the death certificate. If medical men and analysts in official positions are to be regarded as joint trustees of the public health let them play the part. What would be thought of a trustee in the ordinary sense of the term who would recommend investment in a concern as to whose soundness there was considerable doubt? His good faith need not be called in question, but his judgment might certainly be described as faulty. It would be worse than a crime, it would be a mistake. A remedy for this unsatisfactory state may, in our opinion, be found in the setting up of standards for foods and drugs. The difficulties, of course, are great and a serious objection, or one of the objections, would be the inevitable lowering of the quality of most foods to the level of the minimum requirements of the law. There really seems to be no other way out of the difficulty, and if a beginning is to be made there seem to be very good reasons to begin with some of these invalid foods and stimulants. It is as much a matter for the medical man in cases of this kind as it is for the public analyst. If the medical man has succeeded in putting his patient after a serious illness on the high road to recovery he does not want to see him made to “ stand and deliver ” at the demand of anyone who has the necessary assurance to play such a part. With regard to standards in general a well known public analyst has recently observed : “ The Public Analyst should be umpire certainly, but if he is he should take into consideration the whole question of standards for any particular article ; long custom of the trade ; and also give weight to the needs and desires of the public.” He adds, “ The whole question of standards requires the attention of a small, but very competent, body—not a crowd.” This seems to be a complete statement of the case in few words. Some of the difficulties are suggested by the phrases “ custom of the trade ” and “ needs of the public.” It is the first of these that presents by far the most difficulty. The manufacturer well knows what “ custom ” would be of most benefit to him. He will fight for this by every means in his power. The fact that the public is extremely hazy as to its needs operates powerfully in favour of the manufacturer. It may also be added that while the manufacturers are almost always a well organised community, the members of the public are not, nor are they ever likely to be. It has been suggested that the public should be made “ food conscious.” It should “ take an interest in what it is buying ” and ask “ what do I expect to get when I buy this article? ” The meat and malt “ wine ” case is a sufficient answer. The purchaser paid four shillings and sixpence for what was stated to be “ three ha'porth of stuff ” made up to half a pint, and he was unconscious of the fact. This may be taken as a measure of the interest and knowledge shown by him when he was content to let the manufacturers make a profit of some three thousand per cent. on material that the Public Analyst is reported to have said was “ comparatively worthless.” While the magistrates were unable to accept the Public Analyst's standards as proved in view of the conflicting evidence, they added that the case had been most properly instigated by the West Riding County Council, and the defence was made to pay its own costs ! The whole case affords a clear demonstration of the urgent necessity of a small Standing Committee which could act and put its views into force without delay.
THE method of conducting some of the Library Association professional examinations at provincial centres this year has given rise to a certain degree of adverse comment. We have…
Abstract
THE method of conducting some of the Library Association professional examinations at provincial centres this year has given rise to a certain degree of adverse comment. We have received a letter from the National Union of Clerks, signed Mr. Herbert H. Elvin, the General Secretary, in which it is stated that “If it is intended that the Library Association examination should take a place amongst the recognised professional examinations some enquiry should be made as to the methods adopted in the various local centres for the supervision of the candidates.” After giving some particulars, the letter proceeds: “If examinations are to be held, would it not be better to abolish local centres altogether, and hold the examination in London, where all candidates might be sure of receiving the same treatment?” At the Annual Meeting of the Library Assistants' Association at Nottingham the other day, numerous complaints of a similar nature were made, of which particulars are given in the current Library Assistant. No doubt special local circumstances affected the administration of the examinations to a considerable extent, but even making allowances for this, there seems to be plenty of room for reform and improvement.
IN order to be able to discriminate with certainty between butter and such margarine as is sold in England, it is necessary to carry out two or three elaborate and delicate…
Abstract
IN order to be able to discriminate with certainty between butter and such margarine as is sold in England, it is necessary to carry out two or three elaborate and delicate chemical processes. But there has always been a craving by the public for some simple method of determining the genuineness of butter by means of which the necessary trouble could be dispensed with. It has been suggested that such easy detection would be possible if all margarine bought and sold in England were to be manufactured with some distinctive colouring added—light‐blue, for instance—or were to contain a small amount of phenolphthalein, so that the addition of a drop of a solution of caustic potash to a suspected sample would cause it to become pink if it were margarine, while nothing would occur if it were genuine butter. These methods, which have been put forward seriously, will be found on consideration to be unnecessary, and, indeed, absurd.
Numbers of worthy people are no doubt nursing themselves in the fond and foolish belief that when the Food Bill has received the Royal assent, and becomes law, the manufacture and…
Abstract
Numbers of worthy people are no doubt nursing themselves in the fond and foolish belief that when the Food Bill has received the Royal assent, and becomes law, the manufacture and sale of adulterated and sophisticated products will, to all intents and purposes, be suppressed, and that the Public Analyst and the Inspector will be able to report the existence of almost universal purity and virtue. This optimistic feeling will not be shared by the traders and manufacturers who have suffered from the effects of unfair and dishonest competition, nor by those whose knowledge and experience of the existing law enables them to gauge the probable value of the new one with some approach to accuracy. The measure has satisfied nobody, and can satisfy nobody but those whose nefarious practices it is intended to check, and who can fully appreciate the value, to them, of patchwork and superficial legislation. We have repeatedly pointed out that repressive legislation, however stringent and however well applied, can never give the public that which the public, in theory, should receive—namely, complete protection and adequate guarantee,—nor to the honest trader the full support and encouragement to which he is entitled. But, in spite of the defects and ineffectualities necessarily attaching to legislation of this nature, a strong Government could without much difficulty have produced a far more effective, and therefore more valuable law than that which, after so long an incubation, is to be added to the statute‐book.
The purpose of this paper is to examine the theory of a control revolution in nineteenth century England, and its social and technological implications for the information…
Abstract
Purpose
The purpose of this paper is to examine the theory of a control revolution in nineteenth century England, and its social and technological implications for the information society. It takes up where most historical interpretations of the industrial revolution end, and before most analyses of the digital era begin. The work focuses on three distinct types of technological advance – in transportation, in communication, and in the processing of information – without adopting a technologically deterministic argument.
Design/methodology/approach
Historical analysis, based on both primary and secondary sources.
Findings
The article first considers the introduction of the railways, and makes a case in that there were two crises of control involving railway technology in the nineteenth century: a crisis of communication, and a crisis of organisation. It goes on to assess the growth of bureaucracy and organisation in commerce. The expansion of government surveillance power towards the end of the nineteenth century is also discussed.
Research limitations/implications
This paper is broad in its scope and therefore some necessary omissions and limitations have been made. Many of the terms used throughout have entire literatures on their meanings, but it is not the intention of this paper to engage further with these debates, and it is acknowledged that within this limited discussion there is room for some ambiguity surrounding terms. Such concepts have been defined as far as possible within the article. The impact of warfare and military organisation are key themes, and while extremely relevant, deserve fuller discussion elsewhere. Also, while there would have undoubtedly been effects upon the British Empire from English industrialisation and the resulting crises of control, it has not been possible to discuss the implications of differing socio‐economic and political conditions within the Empire in this paper. The increasing sophistication of other professions such as finance and accounting in this period have not been considered, although again, this is an area which deserves individual study[1].
Originality/value
The research takes a step towards demonstrating that the origins of the information society can be traced back to the structural and organisational implications of the control revolution of the nineteenth century. The methods of control created the basic communication infrastructures still used in 2005, and set the precedent for government intervention and social surveillance. It concludes by discussing the potential crises of control within the information society.
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Thomas M. Keck and Kevin J. McMahon
From one angle, abortion law appears to confirm the regime politics account of the Supreme Court; after all, the Reagan/Bush coalition succeeded in significantly curtailing the…
Abstract
From one angle, abortion law appears to confirm the regime politics account of the Supreme Court; after all, the Reagan/Bush coalition succeeded in significantly curtailing the constitutional protection of abortion rights. From another angle, however, it is puzzling that the Reagan/Bush Court repeatedly refused to overturn Roe v. Wade. We argue that time and again electoral considerations led Republican elites to back away from a forceful assertion of their agenda for constitutional change. As a result, the justices generally acted within the range of possibilities acceptable to the governing regime but still typically had multiple doctrinal options from which to choose.
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This chapter theorizes academic libraries and library workers as partners in social justice work in higher education, linking the core concerns of critical librarianship (or…
Abstract
This chapter theorizes academic libraries and library workers as partners in social justice work in higher education, linking the core concerns of critical librarianship (or Critlib) to library leadership practices that can enable and facilitate widening participation as a political project.1 Widening participation, as a policy imperative and higher education practice, attempts to improve access to higher education among underrepresented groups. However, rooted in the logic of marketized, neoliberal higher education, liberal approaches to widening participation are instrumentalist and contribute to a cultural discourse which reproduces inequity and unequal educational outcomes.
Drawing on Nancy Fraser's model of social justice and critical sociology of education, particularly the work of Penny Jane Burke and Diane Reay, this chapter develops a critical theory of library leadership which radically reframes widening participation practice as a project of recognition and inclusion. In connecting the rich scholarship of Critlib movement, particularly critical information literacy and library pedagogies, to shared commitments to social justice between library and other education workers, this chapter deepens our theoretical understanding of libraries' contributions to widening participation.
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We have observed in the reports of those engaged in the administration of the Acts several references to the practice of milking so that a portion of the milk is left in the udder…
Abstract
We have observed in the reports of those engaged in the administration of the Acts several references to the practice of milking so that a portion of the milk is left in the udder of the cow, this portion being removed subsequently and not included in the milk sent out to customers. The inspector for the southern division of the county of Northampton reports that on a sample of milk being found deficient in fat to the extent of 17 per cent., a further sample was taken at the time of milking when a milkman was found to be not properly “stripping” the cows. He was warned. The analyst for the county of Notts writes: “The first strippings obtained before the milk glands have been normally excited by the milking are very low in fat yet are “genuine” milk in the sense that nothing has been added to or taken from it. It is nonsense to talk of genuine milk in the sense that everything that comes from the udder of the cow is to be taken as genuine milk fit for sale.” In a case tried before the Recorder of Middlesbrough, one witness said that among some farmers it was a common practice not to “strip” cows until after the milk was sent away.