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

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

German and European ordo-liberalism and constitutionalism in the post-war development of international economic law

This contribution discusses the regulatory approaches of German-speaking countries to the design of European and international economic law since World War II. The US initiatives for the 1944 Bretton Woods Agreements and the 1947 General Agreement on Tariffs and Trade were driven by neo-liberal, multilateral approaches prioritizing rules-based liberalization of market access barriers, deregulation, privatization and ‘financialization’ of markets as spontaneous information, coordination and sanctioning mechanisms enabling private economic actors to pursue their economic self-interests. By contrast, the post-war German and European ordo-liberalism and the ‘Virginia School’ of ‘law and economics’ perceived markets as legal constructs, which cannot maximize general consumer welfare without legal limitations of ‘market failures’, ‘governance failures’ and ‘constitutional failures’. The federalism and constitutional protection of common market freedoms inside Austria, Germany and Switzerland contributed to their promotion of ordo-liberal, constitutional approaches also in their external economic policies aimed at creating and progressively developing Europe’s micro-economic ‘common market constitution’ not only inside the European Union, but also in the broader ‘European Economic Area’, the European Free Trade Area and the EU’s common commercial policies. The worldwide WTO legal and dispute settlement system was influenced both by neo-liberal US initiatives as well as by ordoliberal European proposals (e.g. for the design of the WTO dispute settlement system). The current US assault on the WTO Appellate Body system is driven by neo-liberal interest group politics and hegemonic mercantilism by the US Trump administration

Challenging mental impotence A perspective from Queensland, Australia

Edited version of a presentation given to the International Mental Health Network conference 'Mental Illness, Philosophy and Society', Jun 1999SIGLEAvailable from British Library Document Supply Centre-DSC:m02/38200 / BLDSC - British Library Document Supply CentreGBUnited Kingdo