Brain, mind and medicine:essays in eighteenth Century neuroscience

There have been no books published on neuroscience in the eighteenth century. Yet this was an important time, with science and medicine in transition. On the one hand, there were wildly speculative theories about the nervous system, many based on Newtonian mechanics and fanciful chemistry. But on the other, this was also a time when empirical research with quantification and experimentation was coming of age. This volume examines the eighteenth-century neuroscience milieu and looks at developments in anatomy, physiology, and medicine that highlight this era, which some people have called the Age of Reason and others the Enlightenment. The book covers such things as the aims of the scientific and medical Enlightenment, how neuroscience adopted electricity as the nerve force, how disorders such as aphasia and hysteria were treated, Mesmerism, and how some of the latest ideas made their way into the culture of the day.

Brain and mind in the 'long' eighteenth century

How should the 'long' eighteenth century be defined? January 1, 1700 and December 31, 1799 are quite arbitrary dates. Why should they be chosen to segment our history rather than more significant periods of time, periods which have a coherent content, or are marked, perhaps, by the working out of a theme? Students of English literature sometimes take the long eighteenth century to extend from John Milton (Paradise Lost, 1667) to the passing of the first generation of Romantics (Keats (d. 1821), Shelley (d. 1822), Byron (d. 1824), Coleridge (d. 1834)). Students of British political history often take it to start with the accession of Charles II (the Restoration) in 1660 or, alternatively, the so-called Glorious Revolution of 1688 and to end with the great Reform Act of 1832. Others might choose different book ends. In the history of science and philosophy the terminus a quo is sometimes taken as the publication of Descartes' scientific philosophy or, in more Anglophone zones, the 1687 publication of Newton's Principia with its vision of a 'clockwork universe'. 'Nature and Nature's laws' as Alexander Pope enthused, 'lay hid in Night: God said, Let Newton be! and all was light!'.

The genius of Erasmus Darwin

The Genius of Erasmus Darwin provides insight into the full extent of Erasmus Darwin's exceptional intellect. He is shown to be a major creative thinker and innovator, one of the minds behind the late eighteenth-century industrial revolution, and one of the first, if not the first, to perceive the living world (including humans) as part of a unified evolutionary scenario. The contributions here provide contextual understandings of Erasmus Darwin's thought, as well as studies of particular works and accounts of the later reception of his writings. In this way it is possible to see why the young Samuel Taylor Coleridge was moved to describe Darwin as 'the first literary character in Europe, and the most original-minded man'. Erasmus Darwin, Charles Darwin's grandfather, was one of the leading intellectuals of eighteenth-century England. He was a man with an extraordinary range of interests and activities: he was a doctor, biologist, inventor, poet, linguist, and botanist. He was also a founding member of the Lunar Society, an intellectual community that included such eminent men as James Watt and Josiah Wedgwood. Contents: Introduction; Setting the scene, Jonathan Powers; Prologue 'Catching up with Erasmus Darwin in the New Century', Desmond King-Hele. Section 1: Medicine: Physicians and physic in 17th and 18th century Lichfield, Dennis Gibbs; Dr Erasmus Darwin MD FRS (1731–1802): England's greatest physician?, Gordon Cook; William Pale (1743–1805) and James Parkinson (1755–1824): two peri-Erasmatic thinkers (and several others), Christopher Gardner-Thorpe; The vertiginous philosophers: Erasmus Darwin and William Charles Wells on vertigo, Nicholas Wade. Section 2: Biology: The Antipodes and Erasmus Darwin: the place of Erasmus Darwin in the heritage of Australian literature and biology, John Pearn; Erasmus Darwin on human reproductive generation: placing heredity within historical and Zoonomian contexts, Philip Wilson; All from fibres: Erasmus Darwin's evolutionary psychobiology, C.U.M. Smith; Two special doctors: Erasmus Darwin and Luigi Galvani, Rafaella Simili. Section 3: Education: But what about the women? The lunar society's attitude to women and science and to the education of girls, Jenny Uglow; The Derbyshire 'Darwinians': the persistence of Erasmus Darwin's influence on a British provincial literary and scientific community, c.1780–1850, Paul Elliot. Section 4: Technology: Designing better steering for carriages (and cars); with a glance at other inventions, Desmond King-Hele; Mama and papa: the ancestors of modern-day speech science, Philip Jackson; Negative and positive images: Erasmus Darwin, Tom Wedgwood and the origins of photography, Alan Barnes; Section 5: Environment: Erasmus Darwin's contributions to the geological sciences, Hugh Torrens; The air man, Desmond King-Hele; Erasmus Darwin, work and health, Tim Carter; Section 6: Literature: The progress of society: Darwin's early drafts for the temple of nature, Martin Priestman; The poet as pathologist: myth and medicine in Erasmus Darwin's epic poetry, Stuart Harris; 'Another and the same': nature and human beings in Erasmus Darwin's doctrines of love and imagination, Maurizio Valsania. Epilogue: 'One great slaughter-house the warring world': living in revolutionary times, David Knight; Coda: Midlands memorabilia, Nick Redman; Appendix: The Creation of the Erasmus Darwin Foundation and Erasmus Darwin House, Tony Barnard; Index.

Chronology

In this chronological table of the ‘long’ eighteenth century I have sought to place scientific publications in the context of their cultural milieu. I have purposefully omitted birth and death dates of the great figures of the eighteenth century in preference for the dates when their most significant publications and/or other contributions appeared.

Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20

This study examines whether the timing of adoption of the UK Statement of Standard Accounting Practice No. 20 'Foreign Currency Translation' depended on firms' financial characteristics. Consistent with US studies, we find that early adopters tended to be larger firms, and that variables, such as growth options, profitability, leverage and management payout, have strong predictive power. In general, the decision to adopt the Statement of Standard Accounting Practice No. 20 did not appear to adversely affect the profitability measures or dividend payout. Firms tended to adopt when the adverse economic consequences of the adoption were likely to be minimal. They also appeared to defer the adoption of the standard to influence their financial performance and, hence, to achieve certain corporate financial objectives. © 2006 AFAANZ.

Author-itative interpretation in understanding accounting practice through case research

The way interviews are used in accounting research, and the way this research is written up, suggests that there is only one way to interpret these interviews. This invests the author(s) with great perceptive power and storytelling ability. What if different assumptions are used about how to interpret research, and how to present the ensuing findings? We give an illustration of what this might imply, using the notion of 'reflexivity'. The setting for our illustration concerns a series of interviews with management accountants on the dilemmas they face in their daily work. We apply Alvesson's ideas on how to use metaphors to open up the interpretation of interview accounts. The aim of the paper is to shed a different light on the way interviews can be used and interpreted in accounting research. We assert that allowing for reflexive accounts is likely to require substantially differently written research papers, in which the process of discovery is emphasized. © 2011 Elsevier Ltd.

Accounting for derivatives:an evaluation of reporting practice by UK banks

In 1998 the Accounting Standards Board (ASB) published FRS 13, ‘Derivatives and other Financial Instruments: Disclosures’. This laid down the requirements for disclosures of an entity’s policies, objectives and strategies in using financial instruments, their impact on its risk, performance and financial condition, and details of how risks are managed. FRS 13 became effective in March 1999, and this paper uses the 1999 annual reports of UK banks to evaluate the usefulness of disclosures from a user’s perspective. Usefulness is measured in terms of the criteria of materiality, relevance, reliability, comparability and understandability as defined in the ASB’s Statement of Principles (ASB, 1999). Our findings suggest that the narrative disclosures are generic in nature, the numerical data incomplete and not always comparable, and that it is difficult for the user to combine both narrative and numerical information in order to assess the banks’ risk profile. Our overall conclusion is therefore that current UK financial reporting practices are of limited help to users wishing to assess the scale of an institution’s financial risk exposure.

Practitioners are from Mars; academics are from Venus? An investigation of the research-practice gap in management accounting

Purpose: The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported "gap" between academic management accounting research and practice. Design/methodology/approach: Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia. Findings: Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice. Research limitations/implications: As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than "answers". Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry. Originality/value: This study contributes to the conversation about the "research-practice gap" in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice. © Emerald Group Publishing Limited.

A framework of best practice of continuing professional development for the accounting profession

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to 'best' suit the diverse needs of business in a global economy. This diversity has meant that professional accountants are seen in highly specialised roles requiring diverse skill sets. In order to enhance the contribution of the accountant as a knowledge professional for business, it follows that CPD that leverages off an individual's experience should be designed to meet the needs of professionals across the different specialised roles within the profession. In doing so the project identifies how CPD should differ across roles and levels of organisational responsibility for accounting professionals. The study also makes a number of policy recommendations to IAESB and IFAC. © 2013 © 2013 Taylor & Francis.

Market risk reporting by the world's top banks:evidence on the diversity of reporting practice and the implications for international accounting harmonisation

The increasing adoption of international accounting standards and global convergence of accounting regulations is frequently heralded as serving to reduce diversity in financial reporting practice. In a process said to be driven in large part by the interests of international business and global financial markets, one might expect the greatest degree of convergence to be found amongst the world’s largest multinational financial corporations. This paper challenges such claims and presumptions. Its content analysis of longitudinal data for the period 2000-2006 reveals substantial, on going diversity in the market risk disclosure practices, both numerical and narrative, of the world’s top-25 banks. The significance of such findings is reinforced by the sheer scale of the banking sector’s risk exposures that have been subsequently revealed in the current global financial crisis. The variations in disclosure practices documented in the paper apply both across and within national boundaries, leading to a firm conclusion that, at least in terms of market risk reporting, progress towards international harmonisation remains rather more apparent than real.

An investigation of management accounting control systems in the palm oil industry:a sociomaterial approach to practice change

The primary aim of this research is to understand what constitutes management accounting and control (MACs) practice and how these control processes are implicated in the day to day work practices and operations of the organisation. It also examines the changes that happen in MACs practices over time as multiple actors within organisational settings interact with each other. I adopt a distinctive practice theory approach (i.e. sociomateriality) and the concept of imbrication in this research to show that MACs practices emerge from the entanglement between human/social agency and material/technological agency within an organisation. Changes in the pattern of MACs practices happens in imbrication processes which are produced as the two agencies entangle. The theoretical approach employed in this research offers an interesting and valuable lens which seeks to reveal the depth of these interactions and uncover the way in which the social and material imbricate. The theoretical framework helps to reveal how these constructions impact on and produce modifications of MACs practices. The exploration of the control practices at different hierarchical levels (i.e. from the operational to middle management and senior level management) using the concept of imbrication process also maps the dynamic flow of controls from operational to top management and vice versa in the organisation. The empirical data which is the focus of this research has been gathered from a case study of an organisation involved in a large vertically integrated palm oil industry company in Malaysia specifically the refinery sector. The palm oil industry is a significant industry in Malaysia as it contributed an average of 4.5% of Malaysian Gross Domestic Product, over the period 1990 -2010. The Malaysian palm oil industry also has a significant presence in global food oil supply where it contributed 26% of the total oils and fats global trade in 2010. The case organisation is a significant contributor to the Malaysian palm oil industry. The research access has provided an interesting opportunity to explore the interactions between different groups of people and material/technology in a relatively heavy process food industry setting. My research examines how these interactions shape and are shaped by control practices in a dynamic cycle of imbrications over both short and medium time periods.

"Comparing the incomparable":hospital costing and the art of medicine in post-war Britain

This paper examines the relationship between medical and hospital accounting discourses during the two decades after the 1946 National Health Service (NHS) Act for England and Wales. It argues that the departmental costing system introduced into the NHS in 1957 was concerned with the administrative aspects of hospital costliness as contemporary hospital accountants suggested that the perceived incomparability, immeasurability and uncontrollability of medical practice precluded the application of cost accounting to the clinical functions of hospitals. The paper links these suggestions to medical discourses which portrayed the practice of medicine as an intuitive and experience-based art and argues that post-war conceptions of clinical medicine represented this domain in a manner that was neither susceptible to the calculations of cost accountants nor to calculating and normalising intervention more generally. The paper concludes by suggesting that a closer engagement with medical discourses may enhance our understanding of historical as well as present day attempts to make medicine calculable.