Einzelbesprechungen

Ohne Zusammenfassung     

‘All sorts and conditions of men’: The social origins of the founders of the ICAEW

The early organisation of accountants in Scotland during the 1850s and 1860s has excited the intellectual curiosity and research endeavour of a number of students of professionalisation. By contrast, until recently there was a dearth of academic interest in institutional developments in England and Wales during the 1870s and 1880s. Yet, organisations such as the Institute of Chartered Accountants in England and Wales (ICAEW) which emanate from this period soon became the most significant players on the British professional scene and were to exert considerable influence on the development of accountancy institutions and professional ideologies in several locations. Exploiting a variety of genealogical sources this paper seeks to fill a void in the literature by analysing the social origins of the founding members of the principal professional association in England and Wales. It provides evidence of early chartered accountancy as a destination for long distance, upwardly mobile males, both intergenerationally and intragenerationally. The rate of self-recruitment among the founders of the ICAEW is shown to be low. The proportion of founders deriving from the upper and upper-middle classes is revealed to have been markedly less than that of their Scottish counterparts. The paper contributes to understandings of the complex professionalisation of British accountants, the extent of social mobility in Victorian Britain, the pathways to social advance in a class-based society, and illuminates the social complexion of one of the ‘new’ professions which emerged during the nineteenth century.     

Riding the Third Wave Implications of Biotechnology for the Canadian Seed Crop Industry

Biotechnology is causing dramatic changes in the seed industry on a national and global level. Further, the delivery of technology through seed is affecting all aspects of crop production. Coined the Third Wave of Development, it is a drive to meet specific end use traits through biotechnology. In light of this, the industry is seeing increased integration between all those involved in the chain of production. Adapting to this new environment creates significant challenges for the industry, including regulatory, international, handling, and structural.
As the Canadian seed industry changes dramatically to meet the specific needs of end users, there has been an increase in strategic alliances between both handling and seed companies to accommodate identity preserved production. There has also been an increase in mergers and acquisitions, as R&D companies attempt to marry novel trait developments with good germplasm and seed production expertise.
Yet, this is only the beginning as the integration of the seed industry with other aspects of the crop inputs sector applies even more pressure to integrate the agri-food industry right from plant breeding through to end use.     

Federal health care policy and the public-general hospital

Conclusion Although a stringent policy environment adversely affects both private and public hospitals, the market circumstances are worse for public hospitals. Because they are providers of last resort, they do not have as much flexibility as private hospitals in determining the quantity and scope of services they provide.     

LIQUIDITY AND TICK SIZE: DOES DECIMALIZATION MATTER?

The effect of the move to decimalization by the Toronto Stock Exchange, where the minimum tick size was decreased to $0.05 from $0.125, is examined. Liquidity is measured by the price impact of unexpected volume. Results show an unambiguous gain to investors. Effective spreads decrease significantly, but the price impact is unaffected. In addition, evidence indicates an increase in trading activity in absolute terms as well in relation to U.S. exchanges for cross-listed stocks. This is consistent with the observed decrease in transaction costs.     

Shared knowledge and product design glitches in integrated product development

Product development processes based on the joint collaboration of the cross-functional team, suppliers, and customers can minimize project glitches. Glitches in the product development project can cause project cost over-runs and delay a project past when first mover advantages are possible. While previous theoretical work has suggested a negative relationship between shared knowledge and product development glitches, empirical studies have not identified how different types of shared knowledge are associated with each other and the design glitches. This study proposes a model of the relationship between specific types of shared knowledge and design glitches in integrated product development (IPD) projects. We test our model using a sample of 191 projects from the automotive industry in the United States. The major findings were that: (1) shared knowledge of the development process can be built by improving a team's shared knowledge of customers, suppliers, and internal capabilities, (2) shared knowledge of the development process for a project reduces product design glitches, and (3) reduced product design glitches improve product development time, cost, and customer satisfaction.     

China and the international relocation of world textile and clothing activity

Zusammenfassung China und die internationale Verlagerung der Textil- und Bekleidungsindustrie. - Die chinesischen Wirtschaftsreformen seit den sp?ten 70er Jahren haben das Wachstum des chinesischen Au\enhandels erheblich stimuliert. Chinas Exporte arbeitsintensiver Erzeugnisse wie Textilien und Bekleidung erlebten einen Aufschwung und bewirkten, da\ die fortgeschritteneren der asiatischen Entwick-lungsl?nder ihre Exporte schneller in Richtung auf weniger arbeitsintensive Produkte wie synthetische Garne, Stoffe und Fasern entwickelten. Auf diese Weise übt China einen Druck auf die strukturelle Anpassung der Textil- und Bekleidungsindustrien in den Industriel?ndern aus, und zwar direkt (am arbeitsintensiven Ende des Spektrums) und indirekt über die asiatischen Schwellenl?nder (deren übergang zu kapitalintensiveren Aktivit?ten beschleunigt wird). Parallel zu diesem Beitrag Chinas zum Anstieg des ostasiatischen Anteils am Weltexport von Textilien und Bekleidung l?uft sein Beitrag zur steigenden Vorherrschaft Ostasiens bei den Importen von unverarbeiteter Wolle und Baumwolle. In welchem Umfang China weiterhin in dieser Weise fortf?hrt - und dabei seine eigene Volkswirtschaft entwickelt und st?rkt -, h?ngt in hohem Ma\e von ?nderungen der Importbeschr?nkungspolitik in den Industriel?ndern ab.

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Résumé La Chine et la relocation internationale des activités mondiales en textile et habillement. - Les réformes en politique économique chinoise depuis les années soixante-dix ont stimulé le commerce extérieur chinois. Les exportations chinoises des produits manufacturés intensifs à la main d’∄uvre comme par exemple des produits finis de textile et de l’habillement ont prospéré considérablement poussant les pays développants asiatiques plus avancés d’exporter des biens moins intensifs à la main d’∄uvre comme p.e. les fils synthétiques, les tissus et les fibres. Ainsi la Chine exerce des pressions d’ajustement structurel sur les industries de textile et de l’habillement dans les pays industriels avancés d’une manière directe (à la fin du spectre où il y a des biens intensifs à la main d’∄uvre) et indirecte via les PNI asiatiques (où le développement envers des activités plus intensives aux capitaux est accéléré). En même temps la Chine contribue beaucoup à la dominance montante de l’Asie de l’Est en importations mondiaux du coton pur et de la laine. La mesure avec laquelle la Chine continue à contribuer en telles manières - et ainsi à développer et fortifier son économie propre - dépend fortement des changements des politiques d’importation restrictives dans les pays industriels.

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Resumen La China y la reubicación international de la industria textil y de la confección de prendas de vestir. - Las reformas de política económica realizadas desde fines de la década del setenta estimularon el comercio international de China. Sus exportaciones de manufacturas intensivas en mano de obra como ser las de textiles y confección crecieron pronunciadamente, dando motivo a los países más avanzados del Asia para modificar su estructura de exportación en dirección hacia productos de menor intensidad laboral como ser hilos, tejidos y fibras sintéticas. Con ello China ejerce presión sobre las industrias textiles y de confección de los países industriales avanzados, tanto en forma directa (en el lado del espectro con alta intensidad en mano de obra) como indirecta a través de los NICs asiáticos (cuyo énfasis en actividades intensivas en capital es fomentado), con el fin de lograr un reajuste estructural. Paralelamente a esta contribución de China al crecimiento de la participatión del Este asiático en las exportaciones mundiales de productos textiles y de confección, China contribuye al aumento de la importancia del Este asiático como importador de algodón natural y lana. La medida en la cual China continuará contribuyendo - y de esta mariera desarrollando y fortaleciendo su propia economía - depende ante todo de las politicas de importación restrictivas de los paises industriales.