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

Structure and dynamics of the active Gs-coupled human secretin receptor

The class B secretin GPCR (SecR) has broad physiological effects, with target potential for treatment of metabolic and cardiovascular disease. Molecular understanding of SecR binding and activation is important for its therapeutic exploitation. We combined cryo-electron microscopy, molecular dynamics, and biochemical cross-linking to determine a 2.3 Å structure, and interrogate dynamics, of secretin bound to the SecR:Gs complex. SecR exhibited a unique organization of its extracellular domain (ECD) relative to its 7-transmembrane (TM) core, forming more extended interactions than other family members. Numerous polar interactions formed between secretin and the receptor extracellular loops (ECLs) and TM helices. Cysteine-cross-linking, cryo-electron microscopy multivariate analysis and molecular dynamics simulations revealed that interactions between peptide and receptor were dynamic, and suggested a model for initial peptide engagement where early interactions between the far N-terminus of the peptide and SecR ECL2 likely occur following initial binding of the peptide C-terminus to the ECD

Labour productivity in the British coal industry 1874 - 1913

SIGLEAvailable from British Library Document Supply Centre- DSC:DX79069 / BLDSC - British Library Document Supply CentreGBUnited Kingdo

The development of accounting in Europe in the Era of Scientific Management: the Italian engineering conglomerate, Ansaldo, c.1900-c.1940

Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in Italy, Following financial problems immediately after World War I and during the 1920s, the company was subsequently taken under the umbrella of the Italian States financial holding unit, the Institute for Industrial Reconstruction (IRI), in the 1930s, Utilizing Lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and extemal factors influencing the development of cosf management accounting at the company. These are also examined against the background of the development of scientific management, both in Italy and elsewhere

The development of cost accounting in Italy, c.1800 to c.1940

The relationship between literature/theory and practice in accounting is not well understood, especially in the area of cost accounting. This article examines the development of both the relevant literature/theory and cost accounting practice in Italy during the nineteenth century and the first four decades of the twentieth century. In this way, the article provides insights into aspects of accounting’s development, throwing light on alternative views such as the diffusionist and “multiple origins” theories, and helps to provide material for future comparative international accounting history research