‘Lines of credit,debts of obligation’: migrant remittances to Britain,c.1875–19131

Britain of the nineteenth century was a net recipient of migrant remittances. Surprisingly little, however, is known about the flow of such funds to the UK. This article addresses this hiatus in several ways. First, it provides an account of the main mechanisms by which remittances were transferred in this period. Second, it presents new estimates of the volume of remittances flowing to Britain between 1875 and 1913, and, in doing so, offers a comparison of remittance patterns between different Anglophone societies. Third, it assesses the significance of remittances for their recipients in the UK. The article ends by considering the implications of all of the above for the way in which historians are currently trying to formulate the concept of a ‘British world’.     

Institutional Dances: How the First Accounting Degree in Canada Came to Be at the University of Saskatchewan*/ PÉRIPÉTIES COMPTABLES: LA CRÉATION DU PREMIER DIPLÔME CANADIEN EN COMPTABILITÉÀ L'UNIVERSITÉ DE SASKATCHEWAN

This paper tells how the School of Accounting and the bachelor of science in accounting degree were established at the University of Saskatchewan. Archives, various published histories, and contemporaneous periodicals serve as the main sources of information. The Institute of Chartered Accountants of Saskatchewan plays a key role in the history and it is evident that the establishment of the accounting program was critical for the legitimacy of both the University and the Institute. The paper argues that the University of Saskatchewan had the first school of accounting and the first accounting degree in Canada. A brief overview of the development of other business‐oriented degrees and diplomas in universities across Canada is provided in order to support this claim. Based on the history provided and some additional contextual material, some speculation is offered as to why the University of Saskatchewan was the first to offer an accounting degree instead of one of the older, more established universities in eastern Canada. The paper makes three contributions. First, it fills a void in the literature with regard to the history of the School of Accounting and the accounting degree at the University of Saskatchewan. Second, it provides a bird's‐eye view of the establishment of business education programs at other universities in Canada. Third, it adds to our understanding of the relationship between the accounting profession and academe by demonstrating how people and institutions align to create new educational mechanisms.     

TRANSACTION COST IMPAIRMENTS TO INTERNATIONAL TRADE: LESSONS FROM EGYPT

Increasing evidence indicates the relative importance of transaction costs in international market penetration by LDC manufactured goods exporters. This paper identifies the sources and nature of these costs and recommends policies capable of helping LDC exporters overcome transaction cost-based obstacles to such exports. Data for the analysis are from questionnaires addressed to samples of manufactures exporters and trading intermediaries in Egypt.     

Food choices and the younger generation

Food choice is influenced by many factors including physical, social and psychological ones. In this research, the food choices of young people in the 9–15 age group were investigated and the possible factors influencing them examined. Observations and questionnaires carried out in schools within Northern Ireland indicated that many young people are inclined to choose high-fat and high-sugar products and often dislike fresh fruit and vegetables. This raises concern, especially with the continued high incidence of coronary heart disease within the province. Further work has suggested that young people are aware of current nutrition policies and the importance of healthy eating, but still fail to put this knowledge into practice.     

The Shelf Registration of Debt and Self Selection Bias

Prior studies report lower issue costs for shelf registered debt and conclude that the benefits of increased underwriter competition can be realized by those firms using this registration procedure. This study re-examines the purported superiority of issuing debt via shelf registration, and finds that the savings in issue costs displayed by earlier studies can be attributed to a self selection bias and not the method of registration.