Veblen's Placebo: A historical perspective on administrative evil

Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of "material science" as practiced by the "production engineers" is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it is only through ideologically instigated applications that any moral value accrues. We discuss administrative evil and the role of instrumental rationality generally, and accounting specifically, in creating it. Veblen's characterization of financial capitalism and production engineers and his arguments for the primacy of economic efficiency versus "pecuniary gain" provide a basis for evaluating the legitimating action. We consider how Veblen's work relates to notions of instrumental rationality and then undertake a critical assessment of the ideas. Some of Veblen's ideas, while utopian, might be seen as an elixir for the detrimental influences of financial capital; however, at best, they provide a placebo for the ills of administrative evil and, as such, do not provide an amoral basis for legitimating the associated accounting systems.

Specular resentment : San-Antonio, Céline and the use of proletarian rhetoric in literary criticism

The charge of »Ressentiment« can in today's world – less from traditionally conservative quarters than from the neo-positivist discourses of particular forms of liberalism – be used to undermine the argumentative credibility of political opponents, dissidents and those who call for greater »justice«. The essays in this volume draw on the broad spectrum of cultural discourse on »Ressentiment«, both in historical and contemporary contexts. Starting with its conceptual genesis, the essays also show contemporary nuances of »Ressentiment« as well as its influence on aesthetic and literary discourse in the 20th century.

A single microphone capillary-based system for measuring the complex input impedance of musical wind instruments

Capillary-based systems for measuring the input impedance of musical wind instruments were first developed in the mid-20th century and remain in widespread use today. In this paper, the basic principles and assumptions underpinning the design of such systems are examined. Inexpensive modifications to a capillary-based impedance measurement set-up made possible due to advances in computing and data acquisition technology are discussed. The modified set-up is able to measure both impedance magnitude and impedance phase even though it only contains one microphone. In addition, a method of calibration is described that results in a significant improvement in accuracy when measuring high impedance objects on the modified capillary-based system. The method involves carrying out calibration measurements on two different objects whose impedances are well-known theoretically. The benefits of performing two calibration measurements (as opposed to the one calibration measurement that has been traditionally used) are demonstrated experimentally through input impedance measurements on two test objects and a Boosey and Hawkes oboe. © S. Hirzel Verlag · EAA.

The legacy of past manuring practices on soil contamination in remote rural areas

This paper demonstrates that there can be a legacy of contamination on former arable land in remote rural areas as a result of past manuring practices. In the first part of the study four farms abandoned in the late 19th to mid-20th century were investigated with samples collected from residual material in domestic hearths, the midden heaps, kailyards (walled garden for vegetables), infields (intensively managed arable land) and outfields (less intensively managed land for cropping or grazing). Consistent sequences in concentration values were found for such elements as Pb, Zn, Cu and P in the order hearth>midden>kailyard>infield>outfield. Such patterns can in part be explained in terms of atmospheric deposition on peat and turf which were subsequently burnt in hearths to result in enhanced elemental concentrations. The ash then was deposited in midden heaps and subsequently on kailyards or infields. In the second part, microanalytical results from St. Kilda are discussed. Enhanced loadings of Pb and Zn were found in the old arable land. The highest levels of Zn were found in small fragments of carbonised and humified material and bone fragments; in contrast Pb tended to be more uniformly distributed. Seabird waste was extensively applied to the arable land and some of the Zn may have accumulated in the soil by this pathway. The retention of Zn in bone is likely to have been very minor given the rarity of bone fragments as evident in thin sections (0.3%); this compares with 6.8% for black carbonised particles which are likely to provide the main storage sites for Zn.

Review and quantitative meta-analysis of diet suggests the Eurasian otter (Lutra lutra) is likely to be a poor bioindicator

The Eurasian otter (Lutra lutra L.) is a top predator in aquatic systems and plays an important role in ecosystem functioning. However, it has undergone dramatic declines throughout Europe as a result of environmental degradation. We examine the putative role of the otter as a bioindicator in Ireland which remains a stronghold for the species and affords a unique opportunity to examine variation in its ecological niche. We describe diet, using spraint contents, along rivers during 2010 and conduct a review and quantitative meta-analysis of the results of a further 21 studies. We aimed to assess variation in otter diet in relation to river productivity, a proxy for natural nutrification and anthropogenic eutrophication, and availability of salmonid prey (Salmo trutta and Salmo salar), to test the hypothesis that otter diet is related to environmental quality. Otter diet did not vary with levels of productivity or availability of salmonids whilst Compositional Analysis suggested there was no selection of salmonid over non-salmonid fish. There was a distinct niche separation between riverine and lacustrine systems, the latter being dominated by Atlantic eel (Anguilla anguilla). Otters are opportunistic and may take insects, freshwater mussels, birds, mammals and even fruit. Otters living along coasts have a greatest niche breath than those in freshwater systems which encompasses a wide variety of intertidal prey though pelagic fish are rarely taken. It is concluded that the ability of the otter to feed on a wide diversity of prey taxa and the strong influence of habitat type, renders it a poor bioindicator of environmental water quality. It seems likely that the plasticity of the habitat and dietary niche of otters, and the extent of suitable habitat, may have sustained populations in Ireland despite intensification of agriculture during the 20th century.

Assessing Historical and Current Threats to Common Frog (Rana Temporaria) Populations in Ireland

Ponds are an ephemeral feature of the landscape but their large-scale loss can have profound implications for biodiversity and the persistence of amphibian populations. We quantified rates of pond loss throughout Ireland over a period of approximately 125 yr. Environmental parameters and perceived risk factors associated with the current occurrence and density of the Common Frog, Rana temporaria, were also analyzed. The numbers of farmland ponds declined by 54% between 1887–1913 and 2005–11, with most ponds and the greatest losses
in the East, coincident with agricultural intensification and human habitation. The decline of pond numbers was significant but, at approximately 0.5% per annum, was substantially less than losses recorded in other European countries. Losses were coincident with major changes to the agricultural landscape including extensive land drainage. However, losses of pond and natural wetland habitats throughout Ireland may have been partially or wholly mitigated by a synchronous expansion of artificial field margin ditches associated with drainage projects during the mid-20th Century. The ecology of the Common Frog in Ireland was similar to its ecology elsewhere and it appears largely unaffected by pollution and disturbance. Consequently, the conservation status of the frog in Ireland was judged ‘‘favorable’’ and should remain so for the foreseeable future.

Ireland's Decade of Commemoration: A Round Table

Beginning with last year’s centennial of the passage of the Third Home Rule Bill, Ireland commenced an extraordinary “Decade of Commemorations,” during which the entire island will recall the anniversaries of crucial historic events: the Dublin Lock-out, the Easter Rising, the “Ulster Sacrifice” of the Somme, Partition, and the Irish Civil War, to name a few. The high-profile public history that will be crafted to mark these events is likely to set the received narrative of the events for another century—and, in turn, will enter the interdisciplinary intellectual project of Irish Studies itself. With the special assistance of Dr. Mike Cronin, New Hibernia Review gathered four scholars (two historians, a literary scholar, and a social anthropologist) to discuss the implications, opportunities, and perils of the Decade of Commemorations. They conducted their discussion by e-mail over the summer of 2013.