Internal accounting practices at Whitbread & Company c.1890-1925

This paper examines internal accounting practices at Whitbread & Company from c. 1890 to 1925. At this time, there was an increasing interest in cost accounting, but there is little detailed extant research on general internal accounting practices of firms. The brewing sector, we suggest, is a potentially fruitful realm to further our knowledge of this time. Drawing on the Whitbread brewery archival records, we chart the internal accounting practices of the company. Our findings reveal a stable set of accounting practices, focused mainly on bookkeeping, although the firm’s auditor produced some reports which may have been useful for management decision-making. We argue these practices were highly institutionalised, and seemingly resistant to external forces present in the company’s environment

The development of arable cultivation in the south-east of England and its relationship with vegetation cover: A honeymoon period for biodiversity?

The onset of prehistoric farming brought unprecedented changes to landscapes and their biodiversity. Past biodiversity patterns are broadly understood for different parts of Europe, and demonstrate trajectories that have been linked to prehistoric and historic demographic transitions, and associated land-use practices. To our knowledge, this paper is the first attempt to directly link evidence of agricultural practice from the archaeological record to biodiversity patterns. Records of fossil pollen are used to estimate plant and landscape diversity patterns, and novel approaches are employed to analyse 1194 harmonised archaeobotanical samples (plant macrofossil remains) spanning the prehistoric and Roman periods, from southern England. We demonstrate changes in the use of crops and gathered edible plants and non-linear trends in cultivation practices. Whilst, overall, cereal production is characterised by ever larger and extensive regimes, different trajectories are evident for most of early prehistory, the Middle Iron Age and the Late Roman period. Comparisons with the Shannon diversity of fossil pollen records from the same region suggest a positive relationship between developing agricultural regimes and landscape scale biodiversity during the prehistoric period. The Roman period represents a tipping point in the relationship between expanding agriculture and pollen diversity, with declining pollen diversity evident in the records from the region

AI Workflow, External Validation, and Development in Eye Disease Diagnosis

Timely disease diagnosis is challenging due to limited clinical availability and growing burdens. Although artificial intelligence (AI) has shown expert-level diagnostic accuracy, a lack of downstream accountability, including workflow integration, external validation, and further development, continues to hinder its clinical adoption. To address gaps in the downstream accountability of medical AI through a case study on age-related macular degeneration (AMD) diagnosis and severity classification. This diagnostic study developed and evaluated an AI-assisted diagnostic and classification workflow for AMD. Four rounds of diagnostic assessments (accuracy and time) were conducted with 24 clinicians from 12 institutions. Each round was randomized and alternated between manual (clinician diagnosis) and manual plus AI (clinician assisted by AI diagnosis), with a 1-month washout period. In total, 2880 AMD risk features were evaluated across 960 images from 240 Age-Related Eye Disease Study patient samples, both with and without AI assistance. For further development, the original DeepSeeNet model was enhanced into the DeepSeeNet+ model using 39 196 additional images from the US population and tested on 3 datasets, including an external set from Singapore. Age-related macular degeneration risk features. The F1 score for accuracy (Wilcoxon rank sum test) and diagnostic time (linear mixed-effects model) were measured, comparing manual vs manual plus AI. For further development, the F1 score (Wilcoxon rank sum test) was again used. Among 240 patients (mean [SD] age, 68.5 [5.0] years; 127 female [53%]), AI assistance significantly improved accuracy for 23 of 24 clinicians, increasing the mean F1 score from 37.71 (95% CI, 27.83-44.17) to 45.52 (95% CI, 39.01-51.61), with some improvements exceeding 50%. Manual diagnosis initially took an estimated 39.8 seconds (95% CI, 34.1-45.6 seconds) per patient, whereas manual plus AI saved 10.3 seconds (95% CI, -15.1 to -5.5 seconds) and remained faster by 6.9 seconds (95% CI, 0.2-13.7 seconds) to 8.6 seconds (95% CI, 1.8-15.3 seconds) in subsequent rounds. However, combining manual and AI did not always yield the highest accuracy or efficiency, underscoring challenges in explainability and trust. The DeepSeeNet+ model performed better in 3 test sets, achieving a significantly higher F1 score than the Singapore cohort (52.43 [95% CI, 44.38-61.00] vs 38.95 [95% CI, 30.50-47.45]). In this diagnostic study, AI assistance was associated with improved accuracy and time efficiency for AMD diagnosis. Further development is essential for enhancing AI generalizability across diverse populations. These findings highlight the need for downstream accountability during early-stage clinical evaluations of medical AI

Theorising terminology development: Frames from language acquisition and the philosophy of science

The manner in which our conceptualisation and practice of terminology development can be informed by processes of knowledge change in child language development and a paradigm shift in disciplines, has been relatively underexplored. As a result, insights into what appears to be fundamental processes of knowledge change have not been employed to reflect on terminology development, its dynamics, requirements and relationship to related fields. In this article, frames of knowledge change in child language development and the philosophy of science are used to examine terminology development as knowledge growth that is signalled lexico-semantically through a range of transformations: addition, deletion, redefinition and reorganisation. The analysis is shown to have implications for work procedures, expertise types, critique, and for the relationships between terminology development and translating