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

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