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1 – 10 of 41We in industry need to win broad acceptance and understanding from the community; not just in Industry Year, but in every year. We need to convince the public in general, teachers…
Abstract
We in industry need to win broad acceptance and understanding from the community; not just in Industry Year, but in every year. We need to convince the public in general, teachers at all levels of education, parents, and in particular all young people — not just potential industrial recruits — that industry is a noble activity in its own right. A career in industry can provide the challenge and satisfaction worthy of the best quality in the land for people of diverse backgrounds, skills and knowledge, and at all levels. Our task is to establish that the industrial option be considered on an equal footing with all those that currently command greater attention and respect. For a host of reasons, some of which are industry's fault, this is manifestly not the case in Britain today.
This article is based on the British Petroleum Lecture given at the Royal Society of Arts, London, in December 1987 by the author.
The Council for Industry and Higher Education, a remarkable body of over two dozen Company Chairmen, leavened by another dozen Vice‐Chancellors and Directors of Polytechnics, came…
Abstract
The Council for Industry and Higher Education, a remarkable body of over two dozen Company Chairmen, leavened by another dozen Vice‐Chancellors and Directors of Polytechnics, came into being to help develop a common voice. It has enabled some of our intellectual and business leaders to begin to mark out their common interests. We want to find a common language in which to contribute to higher education's important thinking about its future place in our economic life.
“Rhessin‐ite” Hesco (Corrosion Control) Ltd of Leeds, Yorkshire have announced its intention to licence its “Rhessin‐Ite” machine to UK and overseas contracting companies.
ChunLei Yang, Robert W. Scapens and Christopher Humphrey
The paper proposes a place-space duality, rather than a dualism, for accounting research.
Abstract
Purpose
The paper proposes a place-space duality, rather than a dualism, for accounting research.
Design/methodology/approach
The discussion is informed by the literature in human geography, which, while developing the concept of space, has made an important distinction between abstract space and place as a site of experiential learning and memory.
Findings
The lack of a concept of place is a serious omission in the accounting literature and perpetuates an abstract sense of space, which can restrict the scope of accounting research.
Research limitations/implications
The paper calls for further research to study accounting in place and to explore both the collective and individual senses of place, as well as conscious and unconscious place associations. We recognise that there is limited prior accounting research on this topic and that there are challenges in conducting such interdisciplinary research, especially as there is a lack of common ground between research in human geography and accounting and little integration of the two literatures.
Practical implications
The paper proposes an accounting research agenda based on a place-space duality, which reflects the strength of people-place relationships, including place identities, place attachment and place dependence.
Originality/value
The paper provides a critique of the conceptualisation of space in accounting research, identifies place-space as a duality (rather than a dualism) and suggests a novel distinction between studying accounting in context and in place.
Details
Keywords
Mercy Denedo, Ian Thomson and Akira Yonekura
The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the…
Abstract
Purpose
The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage.
Design/methodology/approach
This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change.
Findings
The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes.
Practical implications
Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries.
Social implications
This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience.
Originality/value
By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.
Details
Keywords
The purity of the milk supply is intimately related to the health of the community. There are very definite reasons why milk stands apart from other foods in its peculiar…
Abstract
The purity of the milk supply is intimately related to the health of the community. There are very definite reasons why milk stands apart from other foods in its peculiar liability to be associated with human disease. These reasons are briefly the following:—
Although there are contradictory reports in regard to the tinned meat scandal in America, there is not the least doubt that an appalling condition of things prevails, and to the…
Abstract
Although there are contradictory reports in regard to the tinned meat scandal in America, there is not the least doubt that an appalling condition of things prevails, and to the ordinary person who knows little or nothing of the extent to which food adulteration and other such malpractices exist in this country as well as elsewhere, such revelations as those which have recently been made by the daily press must come as a shock. To those whose duty it is to acquaint themselves with the nature and quality of the food supply of the people, the revelations are not so startling. The layman would hardly believe that the cases of obscure poisoning which repeatedly occur, sometimes resulting in death, and sometimes producing more or less severe attacks of illness, are largely due to the use of bad tinned foods. According to various reports from reliable sources, some of the practices in vogue at the Chicago packing houses are too disgusting to be given publicity to, but the malpractices which have been revealed in connection with the manufacture of tinned meat products, such as the use of diseased carcases, filthy offal and sweepings, putrid and decomposed meat artificially coloured and preserved with boric acid or some other chemical preservative, of potted ham made from mouldy flesh, of sausages made from the sweepings of the packing houses where it is the habit of the employees to expectorate freely on the floor, will tend to make people refuse to purchase any kind of tinned food, and unfortunately the manufacturer of good and wholesome products is sure to suffer. As might have been anticipated, denials as to the allegations made have been put forward and circulated, no doubt at the instance of persons more or less interested in the maintenance of the practices referred to. It has been alleged that protection is afforded to the consumer by certain labels, which read, “Quality Guaranteed, Government Inspected,” but it appears from recent official reports that this statement in reality means nothing at all, and affords no guarantee whatever—which is precisely what we should have expected. The absurdity and criminality of permitting the admixture of chemical preservatives with articles of food are well illustrated by these exposures, and we have more justification than ever in asking that our own Government authorities will make up their minds to take the action which has so long and so forcibly been urged upon them with respect to this form of adulteration.
This paper situates the concept of library as place in its broader context of relevant theory and research in a number of fields, primarily psychology, neurology, geography…
Abstract
This paper situates the concept of library as place in its broader context of relevant theory and research in a number of fields, primarily psychology, neurology, geography, philosophy, and architecture. The term “place” is defined, its powers described, and its role in library administration and design thus revealed to be one of very considerable significance at the highest levels of library mission in any setting.