Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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The purpose of this paper is to challenge Matthew Lorenzon’s contention that the late 1890s outcry demanding Melbourne University music professor G.W.L. Marshall-Hall’s removal…
Abstract
Purpose
The purpose of this paper is to challenge Matthew Lorenzon’s contention that the late 1890s outcry demanding Melbourne University music professor G.W.L. Marshall-Hall’s removal from office was precipitated by his praise of war in an 1898 public address. It also disputes Lorenzon’s view that the belligerent, anti-philanthropic content of the address was inspired by Alexander Tille’s Social Darwinist introduction to four works of Friedrich Nietzsche which, Lorenzon says, Marshall-Hall had misread.
Design/methodology/approach
The paper analyses the speech and responses to it, comparing its content with that of the book and taking into account Marshall-Hall’s annotations and other relevant remarks. It also considers the broader situational context in which the speech was delivered with a view to identifying additional influences.
Findings
Despite superficial resemblances, Tille’s concern is with the physiological capabilities that determine the outcome of a universal struggle for physical survival, other qualities being important insofar as they contribute to such physiological power, whereas Marshall-Hall, driven by situational circumstances, focuses on contests for occupational pre-eminence in which physiology plays little part. While both men denigrate altruism they mean quite different things by it. Moreover, the speech had little to do with the ensuing furore, which stemmed primarily from offence caused by Marshall-Hall’s book of verse, Hymns Ancient and Modern. There is no reason to believe that he had misread Nietzsche.
Originality/value
The paper contributes to Marshall-Hall scholarship by arguing that the controversy was driven by purely local circumstances, not international debates about evolution.
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Chern Li Liew, Schubert Foo and K.R. Chennupati
In this paper, we present a proposed information environment (PROPIE) for enhanced interaction and value‐adding of electronic documents (e‐documents). The design of PROPIE was…
Abstract
In this paper, we present a proposed information environment (PROPIE) for enhanced interaction and value‐adding of electronic documents (e‐documents). The design of PROPIE was based on a thorough user needs and requirements assessment in interacting with information through well‐documented findings, and a focus group with twelve participants to elicit features that were deemed desirable in future interactions. The design was also based on an earlier work which reviewed the advancements in various user interface (UI) technologies, visualisation and interactive techniques, and a consideration of novel information structuring and organisation techniques that pose important implications for the design of more advanced UIs. Providing a suite of novel features and interactive tools that can be flexibly combined, PROPIE allows users to apply multiple novel ways to query intuitively and navigate information in an e‐document. The querying and browsing processes in PROPIE are supported by various interactive and visualisation techniques. Users work within a visually sovereign, integrated environment for information gathering and organising, based on navigable, fractional information objects that are also affiliated with rich metadata and additional layers of value‐adding information. A set of interface mock‐ups was developed to demonstrate the potential of the environment in supporting the design of a new generation of electronic journals (e‐journals). We report here empirical results from a study conducted to obtain representative users‘ feedback with regard to using PROPIE for interacting with e‐journals. Twenty‐two participants from a variety of academic backgrounds participated in the evaluation. Overall, PROPIE was found to have the potential both for enhancing the user’s interaction with information captured within e‐journals and for adding value to e‐documents in various ways.
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We compare the development over fifty years of two family chemical companies, leaders in their market niches: Zobele Chemical Industries (Italy) and Chemical Group of Sinon…
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We compare the development over fifty years of two family chemical companies, leaders in their market niches: Zobele Chemical Industries (Italy) and Chemical Group of Sinon Corporation (Taiwan). We follow the evolution of the two companies from serving the domestic market through product and market expansion and finally to globalization. We conclude that their parallel but finally divergent evolutionary patterns are strongly influenced by the cultural dimensions of their countries and, to a lesser degree, by other environmental and structural factors. The insights provided by this dual case study may be of value to owners and managers of family companies, to outside investors, to global business scholars, and to national economic development officials.
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Paints and the Part they Play in the Fight Against Corrosion. H. Hollis, B.SC., A.R.I.C., and L. J. COLEMAN (Chemical Inspectorate, Ministry of Supply). Dr. W. F. Higgins…
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Paints and the Part they Play in the Fight Against Corrosion. H. Hollis, B.SC., A.R.I.C., and L. J. COLEMAN (Chemical Inspectorate, Ministry of Supply). Dr. W. F. Higgins (Magnesium Elektron Ltd.) stated that the importance of surface preparation could not be too greatly stressed. Continuing, he said that the authors had made what seemed to him to be an extraordinary statement, although up to a point it was really common sense. They had said that a primer was applied to protect the metal surface, and then the top coat or maybe the intermediate coat was applied to protect the primer. He gathered they were not referring to protection merely against physical damage. But why did they do that? It should not be necessary. On the previous day it was stated by Mr. Rogers that it was done because the ratio of binder to solid was small, and therefore there was not good adhesion. Dr. Higgins suggested that, if a primer were applied to the metal surface and it had not good adhesion, one could not make it good by putting another coat of paint on top of it.
THE Electronic Computer Exhibition and the B.I.M. conference have provided material for serious contemplation. Sir Harold Gillett, Lord Mayor of London, opening the Exhibition…
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THE Electronic Computer Exhibition and the B.I.M. conference have provided material for serious contemplation. Sir Harold Gillett, Lord Mayor of London, opening the Exhibition suggested that we are living in the age of the second industrial revolution. There are some who share the Lord Mayor's view and others who take the whole matter in their stride. One thing is certain, we shall be able to do more—and do it more efficiently.
Leah Halliday and Charles Oppenheim
Economic aspects of digital journal production and delivery were explored using Ithink Analyst, a modelling software package. Three models were developed and simulations were used…
Abstract
Economic aspects of digital journal production and delivery were explored using Ithink Analyst, a modelling software package. Three models were developed and simulations were used to monitor the effect of variations in the values of key model elements. The results suggest that scholarly journals can be produced and distributed for a modest fee as long as there are at least 500 subscribers. Alternative models such as author‐funded production are also viable. While a model that shares costs between authors and subscribers is viable, administration of two sets of fees would increase costs.
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For maintaining the fortitude of both body and mind during war‐time, it is of prime importance that everyone should strive to do all that is possible to provide a sufficient…
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For maintaining the fortitude of both body and mind during war‐time, it is of prime importance that everyone should strive to do all that is possible to provide a sufficient amount of suitable food; for a well‐nourished body withstands infection and the effects of stress and strain just as a well‐built house resists the onslaughts of wind and rain.