This article examines preparers’ consolidation judgments and how they are impacted by the precision of accounting standards (substance-over-form versus rules-based). The examination is performed via two laboratory experiments in a consolidated accounting setting. (more…)
This article analyses the eighteenth-century accounting practices of the Japanese trading station or factory of the Dutch East India Company (Vereenigde Oost-Indische Compagnie or VOC). The factory’s trade and its reported profits declined during the eighteenth century, but because of the complexity of the accounting issues involved, contemporaries held different views on whether the accounting data supported a continuation of the factory’s operations. For similar reasons, some historians have argued that the maintenance of the factory in the face of declining profits illustrates the poor quality of the VOC’s management, while others have argued in favour of the economic viability of the factory. The purpose of this article is to a more comprehensive analysis of the accounting issues facing the Japanese factory present in the eighteenth century than offered to date, in order to propose a way in which the accounting records may be approached as a source of data for historical research. :The conclusions are twofold. First, there were three main accounting issues facing the factory that should be considered when interpreting the accounting records. These issues can be summarized as transfer pricing, currency translation and overhead allocation. (more…)
This article looks at four cases of youth-led identity-based social movements in Benin City and in the Annang area of southern Nigeria. It shows how each of these movements - youth associations, ‘area boys’, vigilantes and campus cults - draws on different, older repertoires of discourse and organization, and enters into relations with state authority that combine elements of complicity, insurgency, monitoring and disengagement. (more…)
This article examines the role of British legal scholars and institutions in the development of African law in the period from the end of the Second World War to the 1960s. In particular, it considers the extent to which the new legal scholars broke with the methods and priorities of anthropologists who had studied and developed African law in the colonial period. (more…)
ObjectiveThe aim of this study was to examine the epidemiology and health system cost of children’s falls resulting in hospitalisation in 2003 in Western Australia.MethodsThe Injury Cost Database was used to identify children who were admitted to hospital with a falls related injury. Adjusted incidence rate ratios (IRR) of hospitalisation were modelled using Poisson regression. (more…)
OBJECTIVE: Nicotine dependence is the most prevalent substance abuse disorder among adult psychiatric patients and is a leading cause of death and disability. This study examines training in tobacco treatment in psychiatry residency programs across the United States. (more…)
During a survey of insect nematodes from Manipur, two new species ofnematodes parasitic in the hindgut of mole cricket Gryllotalpa africana were recovered. The two newspecies are designated as Cameronia triovata sp. nov. and Cameronia manipurensis sp. nov. C.triovata sp. nov. is characterized by presence of three eggs (more…)
BACKGROUND: Juvenile granulosa cell tumors of the testis are rare gonadalstromal tumors of the pediatric age. They represent the most common neoplasms of the testis in thefirst 6 months of life. A testicular cystic mass is detected, or it can appear as an abdominal oringuinal mass. Differential diagnosis for testicular tumors at this age includes teratoma, simplecyst, epidermoid cyst, lymphangioma and testicular torsion. (more…)
