COST AND MANAGEMENT ACCOUNTING IN PRE–INDUSTRIAL REVOLUTION SPAIN

2005 ◽  
Vol 32 (1) ◽  
pp. 111-148 ◽  
Author(s):  
Fernando Gutiérrez ◽  
Carlos Larrinaga ◽  
Miriam Núñez
Keyword(s):  
United Kingdom ◽  
Case Studies ◽  
Industrial Revolution ◽  
18Th Century ◽  
Management Accounting ◽  
The United States ◽  
Anglo Saxon ◽  
The United Kingdom ◽  
And Control ◽  
The 19Th Century

In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Jonhson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques were used, there has been no research to assess their frequency in Spain before the industrial revolution. By examining files concerning 13 large and medium-sized 18th century Spanish companies, this paper corroborates Fleischman and Parker's [1991] thesis. It reveals that knowledge of sophisticated cost accounting methods was fairly widespread in Spain during the 18th century. Interestingly, however, the knowledge and use of these techniques were not connected to economic success and to the industrial revolution, as was the case in the United Kingdom.

Coalition Stories: Cases from the Iraq Coalition

2015 ◽  
Author(s):  
Matthew A. Baum ◽  
Philip B. K. Potter
Keyword(s):  
United States ◽  
United Kingdom ◽  
Case Studies ◽  
The United States ◽  
Political Opposition ◽  
Policy Makers ◽  
The United Kingdom ◽  
Public Media ◽  
European Public ◽  
Key Variables

This chapter examines the decisions of the United Kingdom, Spain, Germany, and Poland regarding whether they would join with the United States in the Iraq coalition, the goal of which was to remove Saddam Hussein from power. Among these countries, there was much variation in both key variables identified as the ingredients of constraint and in the extent to which leaders were responsive to pressure from either their domestic publics or the United States. The key lesson from these case studies is that democratic constraint is fragile and elusive. These cases point to a variety of means by which policy makers outmaneuvered a consistently antiwar European public. Media and partisan political opposition are clearly an important part of the overall story and, more significantly, are among the few factors that hold steady from case to case.

The Ecosystems of Localism

2017 ◽  
Author(s):  
Christopher Ali
Keyword(s):  
United States ◽  
United Kingdom ◽  
Case Studies ◽  
Information Needs ◽  
The United States ◽  
Local News ◽  
Cultural Sovereignty ◽  
The United Kingdom ◽  
Local Media

This chapter analyzes attempts in Canada, the United States and the United Kingdom to evaluate their respective local media ecosystems. It begins by defining ecosystem and discusses the importance of ecosystem thinking when considering local news and local media within a specific geographic community. The case studies here include the FCC’s Information Needs of Communities report from 2010 (the “Waldman Report”), Ofcom’s Local and Regional Media report from 2009, and Canada’s Our Cultural Sovereignty Report (the “Lincoln Report”) from 2003. The chapter both laments the lack of attention given these reports, and argues for the importance of thinking holistically about local media especially when it comes to encouraging local news.

Ideal Interoperability of Logistics that Enhance Resilience of Supply Chains Based on PPP (Public-Private Partnership)

2012 ◽  
Vol 7 (4) ◽  
pp. 344-348 ◽  
Author(s):  
Kenji Watanabe ◽  
Keyword(s):  
United States ◽  
United Kingdom ◽  
Supply Chains ◽  
Case Studies ◽  
The United States ◽  
Public Private Partnership ◽  
Great East Japan Earthquake ◽  
Private Partnership ◽  
The United Kingdom ◽  
Networked Society

The business impacts with the Great East Japan Earthquake to the society reflected not only in tangible areas but also in intangible areas such as supply chains and functionalities of urban cities. This note discusses increasing vulnerability of our networked society and also need for establishing interoperability of logistics realized by flexible modal shifts among different transportation methods. In the process of the discussions, necessity for PPP (Public-Private Partnership) is considered with two case studies from the United States and the United Kingdom. In the last, the way forward to establish a flexible logistics-based resilience in major supply chains is proposed to prepare for incoming disasters.

scholarly journals Evaluating China’s aspirations for cultural soft power in a post-globalisation era

2016 ◽  
Vol 159 (1) ◽  
pp. 32-42 ◽  
Author(s):  
Terry Flew
Keyword(s):  
United States ◽  
United Kingdom ◽  
Cultural Studies ◽  
South Korea ◽  
Case Studies ◽  
Soft Power ◽  
The United States ◽  
Economic Significance ◽  
The United Kingdom ◽  
Challenges And Opportunities

‘Soft power’ has been a concept that has generated great political and scholarly interest in China, as it raises the question of how to achieve cultural standing commensurate with the nation’s growing economic significance. But from the perspectives of communication and cultural studies, we can identify limits with both ‘soft power’ as a concept and how it understands culture and communication, and the assumptions made about the capacities of state cultural promotion through media to appeal to global audiences. Drawing upon case studies of the United States, the United Kingdom, Russia, India, Japan and South Korea, this article identified challenges and opportunities for China in growing its international cultural soft power in a ‘post-globalisation’ era.

scholarly journals Special Relationship Between the United Kingdom and the United States of America in the Light of Brexit and Donald Trump's Victory in the Presidential Election

2017 ◽  
pp. 117-134
Author(s):  
Łukasz Danel
Keyword(s):  
United States ◽  
United Kingdom ◽  
Great Britain ◽  
The United States ◽  
Strategic Partnership ◽  
Special Relationship ◽  
The European Union ◽  
The United Kingdom ◽  
Political Events ◽  
The 19Th Century

This article is devoted to the "special relationship" between the United Kingdom and the United States: a strategic partnership that has united these two countries for good after WWII, even though in many respects it has lasted since the first half of the 19th century. The author starts with presenting the historic outline of the "special relationship" with an emphasis on the characteristics of mutual ties and dependencies. The author also analyses the political circumstances in which tightening or loosening of the British and American relations took place. In the final part of the article, the author refers to the most recent political events, which in 2016 took place in Great Britain and in the United Sates. In this manner, the author is trying to answer the question on how the decision on leaving the European Union by Great Britain (the so-called Brexit) and the election of Donald Trump as the US president will influence the shape of the British and American alliance

scholarly journals Combating In-Work Poverty in Continental Europe: An Investigation Using the Belgian Case

2011 ◽  
Vol 41 (1) ◽  
pp. 19-41 ◽  
Author(s):  
IVE MARX ◽  
JOSEFINE VANHILLE ◽  
GERLINDE VERBIST
Keyword(s):  
United States ◽  
United Kingdom ◽  
Social Security ◽  
Policy Issue ◽  
The United States ◽  
Policy Options ◽  
Anglo Saxon ◽  
Trade Off ◽  
The United Kingdom ◽  
Tax Relief

AbstractRecent studies find in-work poverty to be a pan-European phenomenon. Yet in-work poverty has come to the fore as a policy issue only recently in most continental European countries. Policies implemented in the United States and the United Kingdom, most notably in-work benefit schemes, are much discussed. This article argues that if it comes to preventing and alleviating poverty among workers, both the policy options and constraints facing Continental European policymakers are fundamentally different from those facing Anglo-Saxon policymakers. Consequently, policies that work in one setting cannot be simply emulated elsewhere. We present microsimulation derived results for Belgium to illustrate some of these points. Policy options discussed and simulated include: higher minimum wages, reductions in employee social security contributions, tax relief for low-paid workers and the implementation of a stylised version of the British Working Tax Credit. The latter measure has the strongest impact on in-work poverty, but in settings where wages are compressed, as in Belgium, a severe trade-off between coverage and budgetary cost presents itself. The article concludes that looking beyond targeted measures to universal benefits and support for employment of carers may be important components of an overall policy package to tackle in-work poverty.

scholarly journals Between security and convenience: Facial recognition technology in the eyes of citizens in China, Germany, the United Kingdom, and the United States

2021 ◽  
pp. 096366252110015
Author(s):  
Genia Kostka ◽  
Léa Steinacker ◽  
Miriam Meckel
Keyword(s):  
United States ◽  
United Kingdom ◽  
Technology Acceptance ◽  
Facial Recognition ◽  
The United States ◽  
The United Kingdom ◽  
State Surveillance ◽  
Socio Demographic Factors ◽  
Acceptance Model ◽  
And Control

How does the public perceive facial recognition technology and how much do they accept facial recognition technology in different political contexts? Based on online surveys resembling the Internet-connected population in China, Germany, the United Kingdom, and the United States, our study finds that facial recognition technology enjoys generally highest acceptance among respondents in China, while acceptance is lowest in Germany, and the United Kingdom and the United States are in between. A closer examination through the lens of an integrated technology acceptance model reveals interesting variations in the selected four countries based, among other factors, on socio-demographic factors as well as perceived consequences, usefulness, and reliability of facial recognition technology. While previous research has pointed out that facial recognition technology is an instrument for state surveillance and control, this study shows that surveillance and control are not foremost on the minds of citizens in China, Germany, the United Kingdom, and the United States, but rather notions of convenience and improved security.

3. Conservatism

2017 ◽  
Author(s):  
Mark Garnett
Keyword(s):  
United States ◽  
United Kingdom ◽  
Case Studies ◽  
The United States ◽  
The Core ◽  
Winston Churchill ◽  
The United Kingdom ◽  
Basic Features ◽  
The Relationship ◽  
Over Time

This chapter examines the basic features of conservative ideology, with particular emphasis on its strongly contested nature. It begins with a discussion of two major issues: whether conservatism is distinctive ideology and whether the core ideas of conservatism have changed over time. It then shows how conservatism differs from varieties of liberalism and goes on to explore ‘conservatism’ in the United States, along with some apparent manifestations of conservatism in political parties and movements outside the United Kingdom. Finally, it looks at the relationship between conservatism and religion. Case studies on the ideas of Edmund Burke, Winston Churchill, Barry Goldwater, and Friedrich von Hayek are presented.

Sign in / Sign up

Export Citation Format

Share Document