The perseverance of Pacioli's goods inventory accounting system

This paper details sources of the 'undoubtedly strange' (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 years and that the reasons for its demise are worthy of further consideration and research

Boundaries and Bridges: the influence of James Cooksey Culwick on the development of the teaching and learning of music in nineteenth century Ireland

James Cooksey Culwick (1845-1907) was born in England. Trained as chorister and organist in Lichfield Cathedral, he moved to Ireland at twenty- one and remained until his death in 1907. Although his reputation as scholar, musician and teacher was acknowledged widely during his lifetime - he received an honorary doctorate from University of Dublin (1893) - little is known about the contribution he made to music education. This paper addresses this gap in the literature and argues that it was Culwick's singular achievement to pay attention to music pedagogy at secondary level, by recognizing that music could be seen as a serious career option for girls, and by providing resources for teachers which emphasised the development of an 'art-feeling' in pupils of all abilities. In addition, he considered Irish music as an art which had significance as music first, and Irish music second, and advocated a 'laudable tolerance' for opposing views on matters of cultural identity to Ireland at the end of the nineteenth century

The prevention of offending behaviour by people with intellectual disabilities: a case for specialist childhood and adolescent early intervention

Purpose: Elucidating where antisocial or violent behaviour arises within the life course of individuals with intellectual disability (ID) could improve outcomes within this population, through informing services and interventions which prevent behaviours reaching a forensic threshold. The paper aims to discuss this issue. Design/methodology/approach: The Historical Clinical Risk Management-20, Version 3 assessments of a cohort of 84 inpatients within a forensic ID service were analysed for this study, with a particular emphasis on items concerned with the age at which antisocial or violence first emerged. Findings: For most participants, violent or antisocial behaviour was first observed in childhood or adolescence. The study also highlighted a smaller subgroup, whose problems with violence or antisocial behaviour were first observed in adulthood. Originality/value: The study findings suggest that targeted services in childhood and adolescence may have a role in reducing the offending behaviour and forensic involvement of people with ID. This has implications for the service models provided for children and adolescents with ID with challenging or offending behaviour

Ensuring the right to education for Roma children : an Anglo-Swedish perspective

Access to public education systems has tended to be below normative levels where Roma children are concerned. Various long-standing social, cultural, and institutional factors lie behind the lower levels of engagement and achievement of Roma children in education, relative to many others, which is reflective of the general lack of integration of their families in mainstream society. The risks to Roma children’s educational interests are well recognized internationally, particularly at the European level. They have prompted a range of policy initiatives and legal instruments to protect rights and promote equality and inclusion, on top of the framework of international human rights and minority protections. Nevertheless, states’ autonomy in tailoring educational arrangements to their budgets and national policy agendas has contributed to considerable international variation in specific provision for Roma children. As this article discusses, even between two socially liberal countries, the UK and Sweden, with their well-advanced welfare states and public systems of social support, there is a divergence in protection, one which underlines the need for a more consistent and positive approach to upholding the education rights and interests of children in this most marginalized and often discriminated against minority group

The effects of custodial vs. non-custodial sentences on re-offending: A systematic review of the state of knowledge

As part of a broad initiative of systematic reviews of experimental or quasiexperimental evaluations of interventions in the field of crime prevention and the treatment of offenders, our work consisted in searching through all available databases for evidence concerning the effects of custodial and non-custodial sanctions on reoffending. For this purpose, we examined more than 3,000 abstracts, and finally 23 studies that met the minimal conditions of the Campbell Review, with only 5 studies based on a controlled or a natural experimental design. These studies allowed, all in all, 27 comparisons. Relatively few studies compare recidivism rates for offenders sentenced to jail or prison with those of offenders given some alternative to incarceration (typically probation). According to the findings, the rate of re-offending after a non-custodial sanction is lower than after a custodial sanction in 11 out of 13 significant comparisons. However, in 14 out of 27 comparisons, no significant difference on re-offending between both sanctions is noted. Two out of 27 comparisons are in favour of custodial sanctions. Finally, experimental evaluations and natural experiments yield results that are less favourable to non-custodial sanctions, than are quasi-experimental studies using softer designs. This is confirmed by the meta-analysis including four controlled and one natural experiment. According to the results, non-custodial sanctions are not beneficial in terms of lower rates of re-offending beyond random effects. Contradictory results reported in the literature are likely due to insufficient control of pre-intervention differences between prisoners and those serving “alternative” sanctions