Interest in Medieval accounts: examples from England, 1272-1340

The charging of interest for borrowing money, and the level at which it is charged, is of fundamental importance to the economy. Unfortunately, the study of the interest rates charged in the middle ages has been hampered by the diversity of terms and methods used by historians. This article seeks to establish a standardized methodology to calculate interest rates from historical sources and thereby provide a firmer foundation for comparisons between regions and periods. It should also contribute towards the current historical reassessment of medieval economic and financial development. The article is illustrated with case studies drawn from the credit arrangements of the English kings between 1272 and c.1340, and argues that changes in interest rates reflect, in part, contemporary perceptions of the creditworthiness of the English crown.

History education in comprehensive schools: using school level data to interpret national patterns

This paper reports the findings from two large scale national on-line surveys carried out in 2009 and 2010, which explored the state of history teaching in English secondary schools. Large variation in provision was identified within comprehensive schools in response to national policy decisions and initiatives. Using the data from the surveys and school level data that is publicly available, this study examines situated factors, particularly the nature of the school intake, the numbers of pupils with special educational needs and the socio-economic status of the area surrounding the school, and the impact these have on the provision of history education. The findings show that there is a growing divide between those students that have access to the ‘powerful knowledge’, provided by subjects like history, and those that do not.

Mid-late Holocene environmental change and human activities in the northern Apennines, Italy

Radiocarbon-dated palaeoecological records from the upland zone of the northern Apennines spanning the Mid-Late Holocene (last 7000 years) have been evaluated using established criteria for detecting anthropogenic impact on the landscape and environment. The integrated palaeoecological records across the study area collectively indicate human interference with natural vegetation succession and landscape modification from at least the Middle Neolithic. These activities resulted in the progressive decline of Abies, Ulmus, Fraxinus and Tilia, and the spread of Fagus, from ∼7000 cal BP, accompanied at various times by evidence for biomass burning, soil erosion, the expansion of shrubland and herbaceous taxa, and the possible cultivation of Olea, Juglans and Castanea. Comparison of these data with the archaeological scheme for the region, and the climate history of the central-western Mediterranean, has revealed that the palaeoecological records broadly support the archaeological evidence, but suggest that several key vegetation changes also coincide with important periods of climate change, especially at ∼7800–5000 cal BP.

Ethics education in management accounting studies: evidence from business schools in Ghana

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has created a credibility crisis that requires a deliberate intervention to mitigate. If this is not addressed sooner, the accounting profession stands the risk of losing relevance. Scholarship on ethical issues in accounting practice have either focused mostly on financial accounting or have sought to combine ethical issues for financial and management accounting. Various arguments have been made in recent times of the need to treat ethical issues in behavioural studies as context-specific and therefore separate ethical considerations in management accounting from financial accounting. This study adopts an approach, following various literature, that effective ethics education can help practitioners deal appropriately with ethical issues at the work place, and explores students’ and faculty members’perceptions on current practices in ethics education. As expected, faculty and students differ significantly on a wide range of issues on ethics education in management accounting. Based on the insights provided from this study, appropriate recommendations have been made to improve ethics education in management accounting.

'Salve, magna parens': Virgil’s 'laudes Italiae' in Renaissance Italy and beyond

This article traces three major strands in the reception of the address to Italy at the end of Virgil’s laudes Italiae in Book II of the Georgics. The first is the adoption of phrasing from these lines as the basis for expressions of devotion to the writer’s country (and for panegyric of contemporary rulers), or in inverted form to lament the present state of the author’s homeland; the second is the appropriation of Virgil’s hymnic apostrophe to his patria in poems on religious themes, where language from this passage is harnessed to invoke the supreme deity or the Virgin Mary, another magna parens; and the third is the use of Virgilian terminology to celebrate Virgil himself as the mighty parent of poetry and poets, whose words (including those of the lines under discussion) have inspired the literary endeavours of his successors across Europe and beyond throughout subsequent centuries.