Search results

The purpose of this paper is to analyze social profit institutions (SPIs) in the context of the social economy. By drawing on case studies of existing businesses, this paper attempts to situate these businesses more broadly within the social economy.

Various case studies are investigated to illustrate the innovative features of each model through a Lean Canvas tool.

The findings of the paper provide academics and social entrepreneurs alike more clarity on some of the evolving defining attributes and design features of each of the models SPIs employ.

One of the future challenges is to devise a framework or categorization system that encompasses all of the new forms of businesses, and hybrids, in a way which reflects their uniqueness and individual design.

It allows for entrepreneurs in search of a sustainable business model to develop innovative business models and it provides better understanding on how to meet dual objectives.

The paper proposes a definition for SPIs and establishes the importance of classifying SPIs.

The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).

The paper employs a combination of literature‐based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre‐Reformation church in Aberdeen, Scotland.

There is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the church's remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context.

Archives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide.

This paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims.

We are over‐impressed just now by the importance of what are usually described as “the working‐classes,” as though there were any classes in this country which did not work with head or hand. There is “the middle‐class,” which is also a working class; and, if truth be told, probably the hardest working class. It knows nothing of the forty‐four hour week, of constantly rising incomes, or of ca' canny methods. This is the class which forms the backbone of the country, and its marked characteristics, as opposed to the manual workers, are its lack of class consciousness and its want of class cohesion. In years that have gone by, the assumption was, of course, that if anyone wore a black coat instead of fustian he must necessarily be in possession of a larger income than the ordinary working man. He became the target of every Chancellor of the Exchequer, who, nervous of offending the working‐classes, thought little or nothing of any injustice which he might place upon those who formed the middle‐class. That criticism bears upon no particular party, but upon all political parties. Correspondence which has recently appeared in our columns suggests that the middle‐class is beginning to realise the disabilities that patience and forbearance have brought upon it in cumulative measure. On the one hand, it forms a reservoir upon which the nation is always able to draw in times of emergency, as the Great War proved; and, on the other, its very pride and its cultivation of the virtue of individualism rob it of cohesion. As a rule, the man of the middle‐class is neither the direct producer of wealth nor even a minor captain of industry. He supplies, however, the intellect and industry without which Labour would be reduced to idleness and Capital would be denied its dividends. In addition, he and his fellows, besides “carrying on,” recruit the great professions, and are mainly responsible for the research which enables science to come to the aid of the manufacturer and workman. The secret of our prosperity is to be found less conspicuously in the foresight and courage of the Capitalist and the skill of the workman than in the trained intelligence and arduous and unremitting labours of those who constitute the middle‐class. We do not underrate the value of Capital or the achievement of Labour, but it cannot be doubted that the most important element in the community consists of those who occupy the midway position between the extremes. No one can enter a factory or an office without being impressed by the important functions which the great middle‐class performs. One of the greatest dangers associated with Sovietism is that its aim is to stamp out the middle‐class. As soon as Trotsky, Lenin, and their associates had successfully asserted their dictatorship, they turned upon what they described as the “bourgeoisie,” determined to extinguish it. What they did not realise was that without the middle‐class, with its trained knowledge, sense of discipline, and power of command, Russia would be reduced to misery. Soviet Russia is the theatre in which the follies of headstrong and ignorant men are illustrated to the world. We shall do well to take warning by its mistakes. The middle‐class in this country represents elements of strength which we cannot spare, and we trust that British statesmen will walk warily lest in these difficult times of financial stress and strain further burdens are pressed upon it which it cannot bear. — The Daily Telegraph.

MANY and sundry are the worries which fall to the lot of the librarian, and the matter of book‐repair is not the least among them. The very limited book‐fund at the disposal of most public library authorities makes it imperative on the part of the librarian to keep the books in his charge in circulation as long as possible, and to do this at a comparatively small cost, in spite of poor paper, poor binding, careless repairing, and unqualified assistants. This presents a problem which to some extent can be solved by the establishment of a small bindery or repairing department, under the control of an assistant who understands the technique of bookbinding.

The Centre for Social and Environmental Accounting Research has been running Summer Schools since 1992, when the first was arranged as part of the British Accounting Association’s Summer School programme to encourage new researchers to embark on a research career. Whilst the programme has developed over the ten schools so far held, the ethos has remained the same ‐ encouragement and stimulation in a co‐operative, academic environment. The summer schools have given new and experienced researchers the opportunity to present their ideas ‐ whether as completed papers or as some form of work in progress ‐ to a sympathetic audience in tune with the general themes presented. Mostly, the research forms part of the more general critical approach to accounting research, and participants are more comfortable both with presenting and critiquing ideas using a critical framework. This involves exposing ’conventional’ accounting wisdom and using different frameworks with which to examine what transformations may take place if other perspectives are applied. Having said that, there is a place to air research carried out from a managerialist outlook too, so that a reformist position may also be taken.

THE sudden death, at a comparatively early age, of Mr. Franklin Trengrouse Barrett, of the Fulham Public Libraries, removes from the ranks of librarians, one of the most promising, highly‐trained, and best‐loved of those younger men whose work is making itself so strongly felt in this country. His death came as a severe shock to most of his friends, and particularly to his father, Mr. Francis T. Barrett, the universally‐esteemed City Librarian of Glasgow, who was quite unprepared for such a sudden and bitter bereavement. To him, as to Mrs. Franklin Barrett, a lady well‐known and much respected by London librarians, I am sure the deepest sympathy of all librarians and other colleagues will go forth. The sad event has already produced a great many messages of sympathy from many kind friends, and for these, and other efforts of consolation and comfort, the family are deeply grateful.

This paper aims to determine the halon concentration time-evolution inside an aircraft cargo compartment to design fire extinguishing systems.

A fire suppression system is numerically simulated using the lumped parameter approach.

The halon volumetric concentration, halon and air mass fluxes and the cargo compartment pressure are numerically calculated. It also determines the time to halon concentration to achieve the fire suppressant value (high pressure bottle) as well as its inerting volumetric concentration (low pressure bottle).

In the lumped parameter approach, the dependent variables of interest are a function of time alone, and its spatial distribution is neglected.

This study predicts the fire extinguishing agent behavior aiming to satisfy cargo compartment certification requirements.

This paper uses a simplified methodology, but it represents a very useful tool during the preliminary stages of the aircraft fire suppression systems design.

This preliminary study aims to investigate and describe aggression-supportive normative beliefs among patients of a high-secure hospital.

Therapy data from a sample of high-secure forensic hospital patients (N = 11) who had participated in Life Minus Violence-Enhanced, a long-term violence therapy, was examined using interpretative phenomenological analysis (IPA). During therapy, cognitions linked to past incidences of aggression were explored using aggression choice chains.

IPA was applied to data generated through this process to examine the presence and nature of normative beliefs reported, identifying seven themes: rules for aggressive behaviour; use of violence to obtain revenge; processing emotions with violence; surviving in a threatening world; do not become a victim; using violence to maintain status; and prosocial beliefs.

Findings demonstrate that forensic patients have specific aggression-supportive normative beliefs, which may be malleable. Limitations and implications are discussed.

Since the incident at Westminster Abbey last Christmas, Scottish nationalistic pride, or self‐consciousness, has been widely advertised. In many respects the existence of that attitude of mind does no harm to His Majesty's subjects in England and Wales. But now a genuine grievance against the Scots—which has existed for some years, though few people have been aware of it—has at last received publicity. It arises from the fact that several of the provisions of the Food and Drugs Act, 1938, do not apply to Scotland—doubtless because the Scots had represented that they would be unacceptable. Among those provisions was Section 101, which incorporated with the Act the whole body of regulations, including those relating to preservatives in food, which had been made in pursuance of the Public Health Acts. Similar Regulations, it is true, do apply in Scotland, but a breach of them is an offence, not under the Act of 1938, but under the Food and Drugs (Adulteration) Act of 1928, which is wholly repealed so far as England and Wales are concerned. Recently the Corporation of Blackburn persuaded the local justices to convict a company, registered and trading in Scotland, of an offence against the Act of 1938 on the ground that boric acid had been found in biscuits manufactured by the company in Scotland and sold to a Blackburn retailer. The Scottish company was not prosecuted by the Blackburn Corporation but was brought in under s. 83(1) by a previous defendant. Counsel for the defence took the points that a Scottish firm cannot be haled before an English Court in respect of an alleged offence which, if it was committed at all (which was disputed), was committed in Scotland, where the Food and Drugs Act, 1938, is not in force. Incidentally it may be observed that the presence of boric acid in the biscuits was due to the use of margarine containing not more than the permitted percentage of the preservative. The magistrates chose to convict the Scottish company as the person to whose act or default a contravention of the provisions of the English Act was due. On appeal to the Divisional Court, the conviction has now been annulled, primarily on the ground that the Blackburn bench had no jurisdiction to hear a summons against the Scottish company. Section 83, like many other sections of the Act of 1938, does not apply to Scotland, except with respect to prosecutions under the Orders made by the Minister of Food under. Defence Regulations—for example, the various Food Standards Orders and the Labelling of Food Order. (See particularly Regulation 7(3) of the Defence (Sale of Food) Regulations, 1943, and Article 15(c) of the Labelling of Food Order, 1946.) Still, if Scotsmen insist on not being subject to the English food laws as a whole, it would be unreasonable for them to expect that those who sell food in England and Wales should be willing to be deprived of the safeguards which the Act of 1938 confers on innocent dealers who have been let down by their suppliers. The Scots may find that English retailers of food will boycott Scottish products. Provided always that nothing in this Article shall be deemed to apply to the sale or purchase for human consumption in England or Wales of the article of food distilled in Scotland and commonly known as Scotch or Scottish Whisky, if the food is so described in an invoice or on a label bearing the name and address of the distiller. The point of which proviso is to show that I am not such a nitwit as to think that anything that I write will deter or discourage any Englishman from acquiring a bottle of Scotch if he knows where and how he can get it.

The Food and Drugs Bill introduced by the Government affords an excellent illustration of the fact that repressive legislative enactments in regard to adulteration must always be of such a nature that, while they give a certain degree and a certain kind of protection to the public, they can never be expected to supply a sufficiently real and effective insurance against adulteration and against the palming off of inferior goods, nor an adequate and satisfactory protection to the producer and vendor of superior articles. In this country, at any rate, legislation on the adulteration question has always been, and probably will always be of a somewhat weak and patchy character, with the defects inevitably resulting from more or less futile attempts to conciliate a variety of conflicting interests. The Bill as it stands, for instance, fails to deal in any way satisfactorily with the subject of preservatives, and, if passed in its present form, will give the force of law to the standards of Somerset House—standards which must of necessity be low and the general acceptance of which must tend to reduce the quality of foods and drugs to the same dead‐level of extreme inferiority. The ludicrous laissez faire report of the Beer Materials Committee—whose authors see no reason to interfere with the unrestricted sale of the products of the “ free mash tun,” or, more properly speaking, of the free adulteration tun—affords a further instance of what is to be expected at present and for many years to come as the result of governmental travail and official meditations. Public feeling is developing in reference to these matters. There is a growing demand for some system of effective insurance, official or non‐official, based on common‐sense and common honesty ; and it is on account of the plain necessity that the quibbles and futilities attaching to repressive legislation shall by some means be brushed aside that we have come to believe in the power and the value of the system of Control, and that we advocate its general acceptance. The attitude and the policy of the INTERNATIONAL COMMISSION ON ADULTERATION, of the BRITISH FOOD JOURNAL, and of the BRITISH ANALYTICAL CONTROL, are in all respects identical with regard to adulteration questions; and in answer to the observations and suggestions which have been put forward since the introduction of the Control System in England, it may be well once more to state that nothing will meet with the approbation or support of the Control which is not pure, genuine, and good in the strictest sense of these terms. Those applicants and critics whom it may concern may with advantage take notice of the fact that under no circumstances will approval be given to such articles as substitute beers, separated milks, coppered vegetables, dyed sugars, foods treated with chemical preservatives, or, in fact, to any food or drug which cannot be regarded as in every respect free from any adulterant, and free from any suspicion of sophistication or inferiority. The supply of such articles as those referred to, which is left more or less unfettered by the cumbrous machinery of the law, as well as the sale of those adulterated goods with which the law can more easily deal, can only be adequately held in check by the application of a strong system of Control to justify approbation, providing, as this does, the only effective form of insurance which up to the present has been devised.