How easy can the barley brie : drinking culture and accounting failure at the end of the nineteenth century in Britain

Purpose – This paper seeks to extend the development of the historical accounting research agenda further into the area of popular culture. The work examines the discourses that surrounded the drinking of alcohol in nineteenth century Britain and explores how an accounting failure disrupted the tension between the two established competing discourses, leading to a significant impact on UK drinking culture at the end of the nineteenth century.

Design/methodology/approach – The paper employs both primary and secondary sources. Secondary sources are used to develop the main themes of the discourses deployed by the temperance societies and the whisky companies. Primary sources derived from the contemporary press are employed, as necessary, in support.

Findings – The paper demonstrates that accounting, although it may not be central to a discourse or other social structure, can still have a profound impact upon cultural practices. The potential for research into culture and accounting should not therefore be dismissed if no immediate or concrete relationship between culture and accounting can be determined. Further support is provided for studies that seek to expand the accounting research agenda into new territories.

Originality/value – The study of popular culture is relatively novel in accounting research. This paper seeks to add to this research by exploring an area of cultural activity that has hitherto been neglected by researchers, i.e. by exploring how an accounting incident impacted upon the historical consumption of Scotch whisky in the UK.

Metabolite profiling reveals distinct changes in carbon and nitrogen metabolism in phosphate-deficient barley plants (Hordeum vulgare L.)

Plants modify metabolic processes for adaptation to low phosphate (P) conditions. Whilst transcriptomic analyses show that P deficiency changes hundreds of genes related to various metabolic processes, there is limited information available for global metabolite changes of P-deficient plants, especially for cereals. As changes in metabolites are the ultimate ‘readout’ of changes in gene expression, we profiled polar metabolites from both shoots and roots of P-deficient barley (Hordeum vulgare) using gas chromatography–mass spectrometry (GC-MS). The results showed that mildly P-deficient plants accumulated di- and trisaccharides (sucrose, maltose, raffinose and 6-kestose), especially in shoots. Severe P deficiency increased the levels of metabolites related to ammonium metabolism in addition to di- and trisaccharides, but reduced the levels of phosphorylated intermediates (glucose-6-P, fructose-6-P, inositol-1-P and glycerol-3-P) and organic acids (α-ketoglutarate, succinate, fumarate and malate). The results revealed that P-deficient plants modify carbohydrate metabolism initially to reduce P consumption, and salvage P from small P-containing metabolites when P deficiency is severe, which consequently reduced levels of organic acids in the tricarboxylic acid (TCA) cycle. The extent of the effect of severe P deficiency on ammonium metabolism was also revealed by liquid chromatography–mass spectrometry (LC-MS) quantitative analysis of free amino acids. A sharp increase in the concentrations of glutamine and asparagine was observed in both shoots and roots of severely P-deficient plants. Based on these data, a strategy for improving the ability of cereals to adapt to low P environments is proposed that involves alteration in partitioning of carbohydrates into organic acids and amino acids to enable more efficient utilization of carbon in P-deficient plants.

Effects of dietary lipid type on muscle fatty acid composition, carcass leanness, and meat toughness in lambs.

Isonitrogenous amounts of two protein sources differing in rumen degradation rate and in lipid composition were fed to sheep with or without a rapidly fermentable cereal grain. The effects on intake, carcass leanness, and muscle fatty acid (FA) composition were examined. Thirty-eight crossbred wether lambs (9 mo, 35 to 48 kg) were allocated by stratified randomization to six treatment groups: 1) basal diet of alfalfa hay:oat hay (20:80) ad libitum = basal; 2) basal + lupin (358 g DM/d) = lupin; 3) basal + fish meal (168 g DM/d) = fish meal; 4) basal + barley (358 g DM/d) = barley; 5) basal + barley + lupin (179 + 179 g DM/d) = barley/lupin; or 6) basal + barley + fish meal (179 + 84 g DM/d) = barley/ fish meal. Lambs were fed individually. Dietary treatments were imposed for 8 wk, and the supplements were offered at 2-d intervals. Daily feed intake and weekly BW of lambs were recorded. At the end of the feeding period lambs were slaughtered after an overnight fast. Hot carcass weight (HCW) and fat depth (GR; total fat and muscle tissue depth at 12th rib, 110 mm from midline) were recorded. At 24 h postmortem samples of longissimus thoracis (LT) and longissimus lumborum (LL) muscles were taken from chilled (4 deg C) carcasses for the assessment of FA composition and meat tenderness, respectively. Lambs fed lupin or fish meal with or without barley had heavier slaughter weights (P < 0.004) and HCW (P < 0.001) than lambs fed basal or barley when initial BW was included as a covariate. The lupin diet also resulted in heavier carcasses (P < 0.05) than the fish meal or barley/fish meal diets. With GR as an indicator, fish meal and barley/ fish meal diets produced leaner carcasses (P < 0.01) than lupin and barley/lupin lambs. Long-chain n-3 FA content [20:5n-3 (P < 0.001), 22:5n-3 (P < 0.003), and 22:6n-3 (P < 0.001)] in the LT muscle were substantially higher with the fish meal and barley/fish meal diets, whereas muscle total n-6 FA was increased (P < 0.003) by lupin and barley/lupin compared with all other diets. Thus, increased muscle long-chain n-3 FA content occurred without an increase in fatness measured as GR, whereas increased muscle n-6 FA content was associated with an increase in carcass fatness. Under these circumstances, a reduction in carcass fatness had no effect on meat tenderness measured as Warner-Bratzler shear force.

Effect of feeding systems on omega-3 fatty acids, conjugated linoleic acid and trans fatty acids in Australian beef cuts: potential impact on humnan health

The influence of feeding systems on the levels of functional lipids and other fatty acid concentrations in Australian beef was examined. Rump, strip loin and blade cuts obtained from grass feeding, short-term grain feeding (80 days; STGF) and long-term grain feedlot rations (150-200 days; LTFL) were used in the present study. The typical Australian feedlot ration contains more than 50% barley and/or sorghum and balanced with whole cottonseed and protein meals were used as feed for STGF and LTFL regimens. Meat cuts from 18 cattle for each feeding regimen were trimmed of visible fat and  connective tissue and then minced (300 g lean beef); replicate samples of 7g were used for fatty acid (FA) analysis. There was a significantly higher level of total omega-3 (n-3) and long chain n-3 FA in grass-fed beef (P <0.0001) than the grain-fed groups regardless of cut types. Cuts from STGF beef had significantly reduced levels of n-3 FA and conjugated linoleic acid (CLA) and similar levels of saturated, monounsaturated and n-6 FA compared with grass feeding (P <0.001). Cuts from LTFL beef had higher levels of saturated, monounsaturated, n-6 FA and trans 18:1 than similar  cuts from the other two groups (P <0.01), indicating that increased length of grain feeding was associated with more fat deposited in the carcass. There was a step-wise increase in trans 18:1 content from grass to STGF to LTGF, suggesting grain feeding elevates trans FA in beef, probably because of increased intake of 18:2n-6. Only grass-fed beef reached the target of more than 30mg of long chain n-3 FA/100 g muscle as recommended by Food Standard Australia and New Zealand for a food to be considered a source of omega- 3 fatty acids. The proportions of trans 18:1 and n-6 FA were higher (P<0.001) for both grain-fed beef groups than grass-fed beef. Data from the present study show that grain feeding decreases functional lipid  components (long chain n-3 FA and CLA) in Australian beef regardless of meat cuts, while increasing total trans 18:1 and saturated FA levels.

An explorative study of construction partnering in China

This paper aims to explore the feasibility of implementing formal partnering in China's construction industry. After a literature review and synthesis, a self-administered industry-wide postal questionnaire survey was conducted to examine practice, detect problems and find solutions. Professionals involved in China's construction industry found having very limited knowledge and experience in formal partnering, which indicates that formal partnering is undeveloped in China. However, most companies are found maintaining close and cooperative business relationship with other parties, which suggests that informal partnering has been implemented as an alternative because trust is deeply rooted in the Chinese culture. The feasibility of implementing partnering in China is revealed. It is recommended that international architectural, engineering and construction (AEC) firms and clients enter China's construction industry by adopting partnering methods to collaborate harmoniously with local Chinese parties. The perceived outcome has been found promising. This paper makes an original contribution to the general body of knowledge on partnering procurement route, in particular in China's construction industry, on which previous research has barley focused. Current situation of partnering implementation in China is examined and problems investigated. Underlying reasons are also explored and feasible initiatives recommended.

Oat beta-glucan lowers total and LDL-cholesterol

Several soluble polysaccharides have been shown to have cholesterol-lowering properties and to have a role in prevention of heart disease. Major sources of one such polysaccharide (beta-glucan) are oats and barley. The aim of this study was to examine the effects on plasma lipid concentrations when beta-glucan derived from a fractionated oat preparation was consumed by people with elevated plasma lipids. A single-blind, crossover design compared plasma cholesterol, triglycerides, high density lipoproteins and low density lipoproteins (LDLs) in 14 people; in the order of low, high and low beta-glucan supplemented diets, each of three weeks duration. For the high beta-glucan diet, an average intake of 7 g per day was consumed from cereal, muffins and bread. The background diet remained relatively constant over the three test periods. Differences during the interventions were calculated by one-way repeated measures analysis of variance. Where treatments were found to be significantly different, pairwise multiple comparison procedures (Tukey Test) were carried out between the high beta-glucan and each of the low beta-glucan phases and there was a highly significant difference between treatments for plasma cholesterol (P = 0.009) and for LDL-cholesterol concentrations (P < 0.001). The differences in plasma cholesterol (6.42 +/- 0.7, 6.14 +/- 0.53, 6.44 +/- 0.67 mmol/L) and LDL-cholesterol (4.59 +/- 0.59, 4.17 +/0.58, 4.52 +/- 0.65 mmol/L) between high beta-glucan and each of the low beta-glucan treatments were significant (P < 0.05). The effect on LDLs (9% lower) is among the highest reported. The results of this study confirm that beneficial reductions in plasma cholesterol and LDL-cholesterol concentrations can be obtained with beta-glucan incorporated into a variety of foods.

Influence of grain supplements during winter on liveweight, mohair growth and mohair quality of weaner Angora goats

To identify methods to improve growth and mohair production of weaned Angora goats (mean liveweight 18-20 kg) during their first winter, two supplementary feeding experiments using whole-grain barley and lupins were conducted on a farm in southern New South Wales, in a region where weaner illthrift had been reported. Experiment 1 was a 2×2 + 1 factorial with 16 replicate goats; two feeding levels (115 or 230 g/day of whole-barley grain)× two periods of feeding (4 or 8 weeks) + Control (grazing only). Experiment 2 had five treatments × 13 replicate goats; three treatments fed 230 g/day of whole-barley grain for periods of 2 or 3 months and two treatments fed a 50:50 mixture of lupin and barley grain at 350 g/day for 2 or 4 months. Goats were individually fed and then all returned together for grazing. There were no effects of feeding in Experiment 1 and variations of feeding 230 g/day of barley in Experiment 2 provided no benefit. Feeding lupin/barley for 4 months increased liveweight (gain 59 g/day), mohair production, mohair fibre diameter and the incidence of medullated fibre. About 25% of this ration was not eaten by eight goats, reducing treatment average intake to 295 g/day. By the end of spring, there was no difference in treatment liveweights. Regression constants indicated that for each 1 μm increase in mean fibre diameter, greasy fleece weight increased 35 g and for each 1 kg increase in pre-shearing liveweight, greasy fleece weight increased 26 g. The results show that Angora weaner goats can grow during winter, provided their energy and protein needs for growth are met. Improved pasture management and higher levels of supplementary feeding to weaned Angoras are indicated compared with current practices on farms in Australia.

Tailoring enzymes for biofuel production with reference to Australian biomass

Manufacture of biofuels from existing biomass may provide a sustainable alternative to the extensive utilization of fossil fuels. Biomass offers environmental advantage over fossil fuels as it is a renewable energy source with low sulphur and nitrogen content and is carbon neutral over its production and utilization. Ranges of biomass are reported worldwide to be suitable raw material for bioethanol production. These can be generally classified into three groups; sucrose based (sugar cane), starch based (corn, wheat and barley) and lignocellulosic (which is mostly comprised of lignin, cellulose and hemicelluloses in grasses, wood and straw) materials. However, the limited supply of two biomass groups (sucrose and starch) will not satisfy society’s growing energy demands; thus biofuel technology based on lignocelluloses is under intense investigation. The main bottleneck in lignocellulosic biomass conversion for biofuel production is the enzymatic depolymerisation of cell wall polysaccharides into fermentable sugars. Protein engineering has recently been used to improve the performance of lignocelluloses degrading enzymes, as well as proteins involved in biofuel synthesis pathways. We have produced a recombinant enzyme that has the ability to produce monomeric sugars from a complex substrate. This presentation will summarize current efforts to develop an enzymatic treatment which would facilitate the economical processing of biomass available in Australia for bioenergy generation.

Grain excretion by goats fed whole or processed cereals with various roughages

Despite cereal grains being grown on 5 continents where goats are kept, there is little information on the excretion of whole cereal grains when fed to goats. We determined the effects of various dietary treatments on whole grain and starch loss in the faeces of Angora goats. In Experiment 1 there were 4 replicates of the factorial design: (a) 2 grain types (barley, oats); (b) whole grain or processing (milled barley or rolled oats); (c) 2 roughage qualities (Persian clover hay, barley straw); and (d) 2 feeding levels (level 1, 150 g/d of grain, 250 g/d of roughage; level 2, 250 g/d of grain, ad libitum roughage). In Experiment 2, which immediately followed Experiment 1, and aimed to detect carry over effects of previous feeding of barley straw and grain processing, feed levels were either 650 g/d grain or 400 g/d grain with 550 g/d Persian clover hay. Data were analysed by ANOVA. In Experiment 1, processing had no effect on digestible dry matter intake. The number of whole grains lost per 100 g of fresh faeces and whole grains loss as the % of grain dry matter intake were affected by an interaction between processing and roughage quality. Whole grain fed with Persian clover hay had greater grain loss than all other diets. Whole grain loss was greater with whole grain than with processed grain. Level of feeding had no effects on grain loss. In Experiment 2, more whole grains were lost in fresh faeces when fed with Persian clover hay than when fed without hay, an effect of previous feeding with barley straw reduced whole grain excretion, and more barley grains were lost than oat grain. Faecal starch was affected, with higher levels when whole barley grain was fed, particularly with Persian clover hay, or when previously fed barley straw at a high level. Feeding grain at 650 g/d did not increase grain or starch excretion. Whole grains represented a small loss of grain dry matter intake in faeces, averaging 0.8% with a maximum recorded of 2.6%. Faecal concentration of the whole grains may be altered by grain size and the digestibility of the roughage component of the diet. In this study an additional cost of 3% for processing grains would not have provided economic benefits.

Influence of energy and polymer-escapsulated methionine supplements on mohair growth and fibre diameter of Angora goats fed at maintenance

We studied the fleece production of Angora wether goats provided with energy, to maintain liveweight, and polymer-encapsulated methionine while they were fed on poor quality roughage rations in early summer. Forty goats (mean fleece-free liveweight 28.5 kg) were randomly allotted to 5 treatments and housed individually for 12 weeks. The treatments were: control, fed to lose 5 kg liveweight; M, fed to maintain liveweight; and 3 maintenance rations with either 0.5, 1 or 2 g day-1 of polymer-encapsulated methionine. The basal ration was oaten chaff (56.8% digestible dry matter) and all maintenance- fed goats received a supplement of 150 g day- 1 gristed barley. Goats required an estimated 267 kJ ME kg-0.75 day-1 to maintain liveweight. Goats fed the control diet grew less mohair (P<0.05) with reduced mean fibre diameter (P< 0.05) than maintenance-fed goats (4.9 g day-1, 30.0 pm compared with 5.8 g day-1, 31.9 pm). For maintenance-fed animals, the addition of 1 g day- methionine (0.15% of dry matter intake) increased mohair growth by 0.8g day-1 (P<0.075). Feeding barley to prevent liveweight loss and feeding polymer-encapsulated methionine at maintenance is unlikely to result in economic responses in mohair production of goats grazing low quality summer pastures

Root-depth profiles of important agricultural crops

Based on a literature review we describe root density profiles in terms of a logistic dose-response function for important global agricultural crops (wheat, maize, rice, barley, soybean, pulses, cotton, potato, sunflower, rye, rapeseed, and sugarbeet). These root density profiles can be used in 1-D macroscopic root water uptake models. For use in 1-D microscopic root water uptake models, we analyze root density data in terms of the half mean distance between roots. Based on the database there is little support for a predictive relationship between parameters of the root density distribution of agricultural crops and climate or management factors. Constancy of the shape of the root density distribution with time is shown not to hold in some experiments, but evidence is anecdotical. At present the basis to describe rooting profiles with depth only seems to allow profiles which are constant in time and with depth. The correlation between half mean distance and drought sensitivity is investigated and conclusions will be presented.