CAPITAL MAINTENANCE: A NEGLECTED NOTION

1987 ◽  
Vol 14 (2) ◽  
pp. 59-69 ◽  
Author(s):  
Oscar S. Gellein

This paper traces in descriptive fashion some of the developments of thought about capital maintenance during this century. The adverse consequences of neglecting the subject are mentioned after a basic review of the concepts. Contrasts among the theories from the United Kingdom and Ireland, Canada, Australia and other countries are also made.

2017 ◽  
Vol 47 (1) ◽  
pp. 107-125 ◽  
Author(s):  
Diarmuid McDonnell ◽  
Alasdair C. Rutherford

Charities in the United Kingdom have been the subject of intense media, political, and public scrutiny in recent times; however, our understanding of the nature, extent, and determinants of charity misconduct is weak. Drawing upon a novel administrative dataset of 25,611 charities for the period 2006-2014 in Scotland, we develop models to predict two dimensions of charity misconduct: regulatory investigation and subsequent action. There have been 2,109 regulatory investigations of 1,566 Scottish charities over the study period, of which 31% resulted in regulatory action being taken. Complaints from members of the public are most likely to trigger an investigation, whereas the most common concerns relate to general governance and misappropriation of assets. Our multivariate analysis reveals a disconnect between the types of charities that are suspected of misconduct and those that are subject to subsequent regulatory action.


1897 ◽  
Vol 4 (1) ◽  
pp. 31-37
Author(s):  
W. W. Watts

A year ago, by the decision of the Council of the British Association, there was sent to the Museum of Practical Geology a large collection of photographs mainly taken with a view of illustrating, in the most permanent and unbiassed way at present possible, the features and phenomena of geological interest in the United Kingdom. The project of forming such a collectionoriginated with Mr. O. W. Jeffs in 1888, when he read a paperon the subject at the British Association at Bath, in which hepointed out the utility of such a collection and the necessity for forming it. When a committee was appointed in the followingyear he undertook the management of the work, and he has carriedit ou for seven years with indefatigable industry and scrupulou scare, only relinquishing it when the size of the collection beganto exceed the capabilities of private control, and when his own lackof leisure no longer permitted him to devote the requisite time andattention to its custody.


Author(s):  
Bob Woods

This chapter documents the developments in Wales relating to a National Dementia Vision and Strategy. A new Strategy is to appear by December 2016. While activity and progress are evident in many areas, much remains to be done. Wales benefits from having an Older People’s Commissioner, a statutory voice for older people, including those living with dementia, and from its rich cultural, linguistic, and artistic heritage, with active third-sector organizations. Like many countries, Wales has had well-publicized scandals in relation to quality of care in hospitals and care homes, which have provided learning and impetus for development. Compared with other parts of the United Kingdom, dementia diagnosis rates in Wales appear low and are now the subject of government targets. The new Strategy will need to fully engage with people living with dementia in order to address these challenges, while building on the growing social movement of dementia-friendly communities.


1971 ◽  
Vol 119 (548) ◽  
pp. 47-52 ◽  
Author(s):  
Thomas Freeman

Psychoanalysis is not regarded as having a significant part to play in the treatment of the psychoses. This view has been strengthened by the ease with which the phenothiazine and other drugs may bring many psychotic symptoms under control. Nevertheless, there are psychiatrists who believe that psychoanalysis, in its classical form or suitably modified, can benefit patients suffering from psychoses. The issues which have been raised by these claims are still the subject of controversy among psychiatrists and psychoanalysts. This paper is not concerned with details of the different kinds of analytical treatment which may be recommended for patients. Such an account would be inappropriate in the circumstances of current psychiatric practice in the United Kingdom. Instead attention will be focused on the way in which psychoanalysis can be integrated into therapeutic regimes presently employed in mental hospitals.


1857 ◽  
Vol 3 (22) ◽  
pp. 548-566
Author(s):  
J. C. B.

On few occasions has the great heart of the public been more deeply moved than by the recent revelations of the Scotch Lunacy Report. The report itself is a document remarkable not only for the information it contains, but for the soundness of opinions which it expresses, and for its general good sense, moderation, and justice. It is excellent, both in matter and manner, and is highly creditable not only to the whole of the Commissioners, whose industry in their vocation it illustrates, and whose opinions it enunciates, but it is so in the highest degree to the particular Commissioner to whom was entrusted the task of drawing it up, and whose enlightened views and wide knowledge on the subject of insanity, our associates will have no difficulty in recognising.


2015 ◽  
Vol 24 (3) ◽  
pp. 305-312 ◽  
Author(s):  
Chanel L Watson ◽  
Tom O’Connor

Background: The role of nurses as patient advocates is one which is well recognised, supported and the subject of a broad body of literature. One of the key impediments to the role of the nurse as patient advocate is the lack of support and legislative frameworks. Within a broad range of activities constituting advocacy, whistleblowing is currently the subject of much discussion in the light of the Mid Staffordshire inquiry in the United Kingdom (UK) and other instances of patient mistreatment. As a result steps to amend existing whistleblowing legislation where it exists or introduce it where it does not are underway. Objective: This paper traces the development of legislation for advocacy. Conclusion: The authors argue that while any legislation supporting advocacy is welcome, legislation on its own will not encourage or enable nurses to whistleblow.


1946 ◽  
Vol 72 (1) ◽  
pp. 35-78
Author(s):  
A. H. Shrewsbury

‘If there be one point free from obscurity in the Act of 1842 it is this, that the Legislature intended all traders, whether in groceries, annuities or other articles of commerce, to be assessed upon the same footing.’ Lord Watson in The Gresham Life Assurance Society υ. Styles.The main object is to discuss principles and therefore many points of detail will be omitted, however intrinsically interesting they may be. Satisfactory consideration of principles entails reference to all classes of business which involve an actuarial valuation (viz. life assurance and annuity business, sinking fund business and permanent sickness insurance business). Reference will be made to the National Defence Contribution and the Excess Profits Tax, which are based upon income-tax legislation. The subject in mind is the relation of such taxation to insurance business and funds of the classes mentioned, as distinct from other aspects of income tax which an insurance office encounters, and it will be considered solely from the point of view of an office established in the United Kingdom which transacts business only in the United Kingdom. In view of the paper by Messrs S. J. Rowland and F. H. Wales on ‘The Taxation of the Annuity Fund’ (March 1937, J.I.A. Vol. LXVIII), only brief reference will be made to annuity business, and it will be assumed that it is unnecessary, in describing taxation processes, to include explanations or qualifying phrases on account of annuity business.


2018 ◽  
Vol 8 (4) ◽  
pp. 182
Author(s):  
Dong-hyun Kim ◽  
Myoung-young Pior

This study was conducted to provide basic information about the curricula of real estate education with respect to globalization. The literature, such as the histories and characteristics of real estate education in the United Kingdom and the United States that have historically lead real estate education, are reviewed. We also extract the core terms used in the curricula of departments accredited by the Royal Institution of Chartered Surveyors and The Association to Advance Collegiate Schools of Business—International that are leading the globalization of education, and Meikai University, the only university with a real estate department in Japan. In extracting core terms from each country, we proceed with basic terms that constitute the subject titles, not the entire subject title itself. After extracting core terms from each country, we discuss the overall characteristics of real estate education in each country and clarify the main stream of the globalization of real estate education. In addition, by comparing core terms and calculating proximities among Japan, the United Kingdom and United States, Japan’s specificities of real estate education are identified.


Modern Italy ◽  
2019 ◽  
Vol 24 (3) ◽  
pp. 265-279
Author(s):  
Nicola Cacciatore

Italian anti-fascists started to emigrate from the moment that Mussolini seized power. These émigrés, or fuorusciti, tried to organise themselves to put an end to Mussolini’s regime, but found themselves confronting a number of unexpected difficulties in their host countries. Among them, Giustiza e Libertà (GL) was one of the most active organisations. One of the problems they had to face was the issue of how best to deal with their hosts without compromising their integrity as Italians, and as patriots. The case of Paolo Vittorelli (Raffaele Battino), who is the subject of this article, presents a clear case study of this issue and shows how close collaboration between Italian anti-fascists and western democracies (in this case, the United Kingdom) was hindered by ideological problems. The study of such episodes helps us to shed light not only on the mentality of the GL émigrés, but also on the way the Italian Resistance would later approach the issue of working together with the Allies during the Italian campaign of 1943–1945.


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