The State Relationship with Religion:defined through disciplinary procedures of accounting and regulation

State regulation of charities is increasing. Nevertheless, although religious entities also pursue charitable objectives, jurisdictions often regulate them differently. In some states (including England until recently), the church (religious charities) are not called to account for their common-good contribution, despite owning significant assets and receiving public and government income. These regulatory and accounting variations emanate from a state’s historically informed positional relationship with religion, which may be discordant against increasing religious pluralism and citizens’ commonly-held beliefs. To open a debate on state–church relationships within the accounting history literature, this article analyses changes in England since 1534. It utilises a state–church framework from Monsma and Soper, combined with an application and extension of Foucauldian governmentality. The longitudinal study shows direct and indirect governmentality tools change with the state–church relationship. Such harmonisation of regulatory approach relies on citizens/entities subverting imposition of state demands which fail to meet their concept of common-good

The removal of gold from solution by the viable microbial biomass Phomas sp

Biomass of natural origin has been accepted as an alternative economical bioremediation agent for metal removal. The present study investigates the removal of gold(III) from dilute solutions utilising a purified fungal culture of Phoma sp. Optimal conditions in batch studies with biomass and gold concentrations of 3 mg/mL and 1 mg/L respectively,at pH 5, demonstrated a removal of 90% of gold(III) from solution at 25°C. Electron microscopy indicated that adsorption and/or absorption sites for gold by the fungi were not colonised. The presence of gold in the fungi was confirmed by Energy Dispersive X-ray (EDX) spectroscopy analysi