315 research outputs found
Value and Profit
No full textThe measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.</jats:p
Agadasys hexablepharis Whittington 2000
No full textAgadasys hexablepharis Whittington, 2000 Agadasys hexablepharis Whittington, 2000 a: 338 (Thailand). Holotype in BPBM. Diagnosis: Ground colour predominantly pale creamy contrasting with grey-brown and dark brown markings on scutum and pleura and mottled on abdominal tergites; head without brown markings adjacent to ocellar triangle; setae on R 1 as long as the distance across the bases of four setae; sclerotized portion of glans, in male postabdomen, covering more than 60 % of apex, lateral lobes well defined on side corresponding to basal caecum; acrophallus evenly curved. Length of body 4.1–5.3 mm; of wing 4.5–5.1 mm. Material examined: China: 1 male, Yunnan, Menglong, 7.iv. 1958, [no collector named] (IZCAS). Distribution: Thailand; China (Yunnan), India [sic, actually Bangladesh], Vietnam. In error, Whittington (2000 a) stated that one of the paratype locations was Sylhet, in India, as stated on the label of 1914 and failed to modify this data to represent current modern political boundaries. This error was further carried over into a checklist (Appendix 1 of Whittington 2003) which included an incomplete map. The details are here corrected (Sylhet is in Bangladesh with co-ordinates 24 ° 53 'N; 091° 52 'E) and included in Figure 1. Host: unknown. Remarks: The GNS (2006) catalogue lists two locations for Menglong, both in the mountainous region of south western Yunnan province: 21 ° 36 'N; 100 ° 40 'E & 23 ° 21 'N; 102 ° 20 'E; both locations are given on Fig. 1, distinguished from other locations for this species by arrows. Agadasys xizangensis, sp.nov. Type locality: Motuo, Xizang Province China; Holotype in IZCAS Etymology: originating from Xizang Province. Diagnosis: Ground colour predominantly grey to dark brown contrasting with pale cream markings on postpronotal lobe, propleuron, on posterior portion of anepisternum and mottled on abdominal tergites; head with obvious brown ovals adjacent to ocellar triangle; setae on R 1 as long as the distance across the bases of three setae; sclerotized portion of glans, in male postabdomen, covering less than 50 % of apex, lateral lobes weakly defined on side corresponding to basal caecum, appearing as shallow curves; acrophallus sharply curved. Body length 4.0 mm; wing length 4.8 mm. Colour/Vestiture: Ground colour predominant grey to dark brown. Contrasting pale cream markings on postpronotal lobe, propleuron, posterior portion of anepisternum, scutellum and on abdominal tergites. Flagellomere 1 completely pale cream. Vertex to parafacials orange, with distinct dark brown ovals adjacent to ocellar triangle (unevenly developed on each side; that on the left being almost twice the area of that on the right, reaching from ocellar triangle to eye margin); gena, antennal groove, palpus, median occipital sclerite and postgena pale cream; face brown. Legs pale cream coloured except for dark brown bands as follows: basally on second and third femora, subapically on all femora; sub-basally and apically on all tarsi; tarsomeres progressively darker orangebrown toward apex. Abdomen with basal portion of tergites 1 and 2 dark brown, tergites 3- 5 mottled dark brown over paler cream coloured patches, progressively darker brown distally. Setulae fair to slightly golden, intermingled on gena, notum and abdominal segments with dark brown setulae. Microtrichia white, widespread, particularly noticeable on pleurites and subscutellum. Head: Eye elongate and densely setose. Outer ventral setulae on scape long, reaching halfway along flagellomere 1. Arista pubescent. Occiput slightly concave either side of median occipital sclerite. Gena deep, distance from ventral eye-margin to ventral edge of gena (in lateral view) equal to width of flagellomere 1. Postgena angular at ventroposterior edge (approximately right-angled). Setulae brown on ocellar triangle, along dorsal eye margin from ptilinum to vertex and dorsal portion of postgena and palpus; intermingled with weaker white setulae on anterior and lateral margins of ocellar triangle, dorsal and basal parts of palpus, on occiput and ventral portion of postgena. Setae as in generic description; orbitals slightly lateroclinate. Postocular setulae in three rows. Thorax: Scutellum convex and strongly rounded at margin, apical margin and dorsal midline with shallow depression. Setae as in generic description (Whittington 2000 a). Legs: Setulae moderately dense and long, white, interspersed with black, tending to be more seta-like on ventral surface of fore femur and dorsal surface of tibia. Mid coxal prong pale and narrow. Anterior margin of tarsomeres with short, thick, black pre-apical setae. Wing (Fig 2): Black setae on R 1 long, as long as the distance across the bases of three setae. Setae on R 4 + 5 shorter and more widely spaced; only one on the distal discal portion of M. Abdomen: as in generic description. Male postabdomen (Fig 3): preglans elongate; sclerotized portion of glans covering less than 50 % of apex, lateral lobes weakly defined on the basal caecular side, appearing as shallow curves; apex of glans with paired terminal lobes between which rises a stout, unsclerotized, apical vesicle, pointed apically, with the tip curved back; acrophallus sharply curved. Material examined: Holotype male, China: Xizang Province, Motuo, 1100m, 21.i. 1981, Han Yin-Heng (IZCAS). In moderately good condition, lacking the left antenna and left fore leg beyond the coxa. The right wing is folded at the flexion line. Distribution: Known only from Xizang Province, China. Motuo is a county, not listed in the GNS (2006) catalogue, but the co-ordinates for the location were estimated from Yin (2006) to be approximately 29 ° 19 ’N 95 ° 18 ’E. Donoghue et al. (1997) provided background information about the region (see remarks). Host: unknown Remarks. The body form (gross morphology) and patterning of this species is similar to that of A. hexablepharis and the abdominal pattern is almost identical (see Whittington 2000 a, fig. 8). The new species differs from A. hexablepharis by having predominantly grey ground colour and darker head, scutum, pleura and abdominal tergites; head distinctly orange with brown ovals adjacent to ocellar triangle; postgena angulate; wings with a more restricted radial pattern; setae not so dense and long and, on the abdomen, represented by a greater proportion of black than white setae. The single type specimen was collected from Motuo Country, which is the only Chinese county (of 2862 county-level (xinj) divisions (Wikipedia 2006)) having no highway traffic; travel is thus difficult and lengthy, requiring three days walk from the nearest road point. Fieldwork is not planned in the area by either author and, considering the high diversity of this ‘hot-spot’ zone, together with impending human impact on the area (Donoghue et al., 1997), it was therefore considered valuable to publish this single specimen description despite the lack of comparative material. No other specimens have been encountered in Chinese, American or European insect collections. The local Motuo climatic patterns follow the main ridge of eastern Himalayas, with a subtropical climate prevailing on the southern slope of the mountain range (Donoghue et al., 1997). This is consistent with the know distribution patterns of Agadasys and, more broadly, of Plastotephritinae. The average annual temperature is about 16 °C, and the annual precipitation averages 300 mm (source gives it as 2357 cc (or ml)). The vegetation consists of wet, evergreen, and semi-evergreen broad-leaved forests, with Castanopsis, Lithocarpus, Cyclobalanopsis, Machilus, Cinnamomum, Actinodaphne, Manglietia, Magnolia, Illicium and Alcimandra as the dominant trees. (Donoghue et al., 1997).Published as part of Chen, Xiaolin & Whittington, Andrew E., 2006, A new species in the genus Agadasys Whittington (Diptera: Platystomatidae, Plastotephritinae) from China, pp. 59-66 in Zootaxa 1358 on pages 61-65, DOI: 10.5281/zenodo.17462
Current cost accounting: its role in regulated utilities
No full textCurrent cost accounting (CCA) was an important issue in financial accounting in the 1980s. In the UK, an accounting standard (SSAP 16, 1980) required supplementary CCA disclosures by large companies, but widespread noncompliance led to its being made non-mandatory in 1986 and completely withdrawn in 1988. The forces behind this failure were partly a decline in the rate of inflation, which made the effects of changing prices less important, and partly changes of government policy which meant that tax reliefs were not given on the basis of CCA and CCA was no longer needed as a means of justifying price increases.2 The US had a similar experience, a standard requiring CCA disclosures (FAS 33) being introduced in 1979 and withdrawn at about the same time as the UK standard. Since the withdrawal of SSAP 16, UK financial accounting has typically represented an uneasy mixture of historical costs and current values, which the Accounting Standards Board (ASB) is currently attempting to regulate (Accounting Standards Board, 1993a and 1993b). However, companies are still permitted to produce full CCA information if they so wish. In practice, the only companies that have chosen to do this are regulated utility companies.
Benedenia fieldsi Deveney & Whittington, 2010, n. sp.
No full text<i>Benedenia fieldsi</i> n. sp. <p>(Figs. 3, 4)</p> <p> <b>Synonym:</b> undescribed benedeniine of Whittington (1996; see his figs. 1 and 2).</p> <p> <b>Type host and locality:</b> <i>Cephalopholis boenak</i> (Bloch) (Perciformes: Serranidae), Heron Island (23°27ˏS, 151°55ˏE), Queensland, Australia.</p> <p> <b>Other hosts and localities:</b> <i>Cephalopholis cyanostigma</i> (Valenciennes in Cuvier & Valenciennes); <i>Cephalopholis miniata</i> (Forsskål) (Perciformes: Serranidae), Heron Island (23°27ˏS, 151°55ˏE), Lizard Island (14°40ˏS, 145°27ˏE), Queensland, Australia.</p> <p> <b>Other hosts in aquaria:</b> <i>Epinephelus cyanopodus</i> (Richardson); <i>Epinephelus fasciatus</i> (Forsskål); <i>Epinephelus ongus</i> (Bloch); <i>Epinephelus polyphekadion</i> (Bleeker); <i>Epinephelus quoyanus</i> (Valenciennes); <i>Epinephelus tauvina</i> (Forsskål); <i>Plectropomus leopardus</i> (Lacépède); <i>Plectropomus laevis</i> (Lacépède); <i>Pseudanthias huchtii</i> (Bleeker); <i>Variola louti</i> (Forsskål) (Perciformes: Serranidae).</p> <p> <b>Site on host:</b> Fins, particularly the regions with soft rays. In heavy infections in aquaria, site specificity breaks down and we observed individual parasites on the skin, head and buccal surfaces.</p> <p> <b>Holotype:</b> QM: G 218896 ex dorsal fin <i>C. boenak</i>, Heron Island.</p> <p> <b>Paratypes:</b> QM: G 218897–906 (10 slides, 10 specimens) ex fins <i>C. boenak</i>, Heron Island.</p> <p> <b>Voucher specimens:</b> SAMA 29684–98 ex fins <i>C. cyanostigma</i>, Lizard Island (14°40ˏS, 145°27ˏE), Queensland, Australia. SAMA 29699–703 ex fins <i>C. boenak</i>, Heron Island (23°27ˏS, 151°55ˏE), Queensland, Australia</p> <p> <b>Etymology:</b> The specific name honours Mr Charley J. “Chuck” Fields, who assisted the senior author with field work and translated papers from Spanish into English.</p> <p> <b>Adult description and observations:</b> Based on studies of many living specimens and 10 wholemounts of preserved, sexually mature specimens. Measurements from all wholemounted types unless indicated otherwise. Total length including haptor 557–1087 (848); maximum breadth 230–681 (425) at level of testes (Fig. 3 A). Haptor elliptical, longer than wide: 200–407 (266) long, 149–341 (220) wide. Accessory sclerite 25–75 (49) long, broad proximally, straight, tapering with pointed distal tips (Fig. 3 A, B). Anterior hamulus 49–90 (66) long, narrow proximally, broader distally with wing-like dorsal extension, strongly curved distal hook (Fig. 3 A, C). Posterior hamulus 42–58 (47) long, root and shaft broad, tapering to a pointed, strongly curved distal hook (Fig. 3 A, D). Fourteen sickle-shaped hooklets, each 4–7 (5) long (n=20). Marginal valve scalloped with consistent pattern of lobes between hooklets on each side of haptor: 3 small lobes between hooklets of pair II on posterior border of haptor; 1 lobe between hooklets II and position of posterior hamuli; 3 lobes between posterior hamuli and hooklets of pair III; 3–4 lobes between hooklets III and IV; 2–3 lobes between hooklets IV and V; 3–4 lobes between hooklets V and VI; 4–5 lobes between hooklets VI and VII; 8– 10 lobes between hooklets VII and VIII; 10–12 lobes between hooklets of pair VIII on anterior border of haptor (Fig. 3 A).</p> <p>Anterior attachment organs ellipsoidal, relatively small, approximately 75–133 (93) in diameter. Three adhesive zones observed in living material (e.g. see Whittington & Kearn 1993). Pharynx 41–114 (76) long, 51–157 (98) wide. Two pairs of eyespots, pigment shielded, dorsal, between pharynx and anterior margin of body. Unclear whether gut caeca confluent posteriorly. Body and haptor usually heavily pigmented (Fig. 4). Pigment ranges from light pink or orange to deep red and occasionally almost black.</p> <p>Glands of Goto in posterior angle between testes (Fig. 3 A). Vas deferens swells to form seminal vesicle between testes and germarium (Fig. 3 A). Penis muscular. Vas deferens joins penis canal dorsally. Vas deferens and duct of male accessory gland reservoir twisted together along length of penis in regular pattern, joining near distal tip of penis (Fig. 3 A). Penis protrusible via common genital duct and common genital pore. Small lobe near common genital pore (Fig. 3).</p> <p> <b>FIGURE. 4</b>. Light photomicrographs of <i>Benedenia fieldsi</i> <b>n. sp.</b>. <b>A</b>. Whole living animal, ventral view, showing pigment contained in the body, haptor and anterior attachment organs. <b>B</b>. Anterior region, dorsal view, showing somatic pigment and pigmented eyespots. Abbreviations: pi, pigment. Other abbreviations as in previous Figures. Scale bars: A, 250 Μm; B, 125 Μm.</p> <p>Germarium globular, compact with large internal fertilisation chamber (Fig. 3 A). Uterus short (Fig. 3 A). Vaginal duct a plain tube, opening submarginally and dorsally, posterior to common genital pore at level of middle of pharynx. Vaginal pore unremarkable. Vaginal duct expands proximally to form seminal receptacle. Seminal receptacle communicates with vitelline reservoir by short, narrow duct. Vitelline follicles extend in body proper from level of pharynx posteriorly to a position at level of anterior third of haptor (Fig. 3 A). Eggs tetrahedral with sides 58–118 (103) long (n=20); elongate filamentous appendage from one non-opercular pole.</p> <p> <b>Larval observations:</b> We examined oncomiracidia of <i>B. fieldsi</i> from specimens removed from aquaria containing heavily infected host fish. When viewed by phase-contrast light microscopy, the larva of this species is indistinguishable from those of <i>Benedenia lutjani</i> Whittington & Kearn, 1993 and <i>B. rohdei</i> (see Whittington <i>et al</i>. 1994).</p> <p> <b>Comments and differential diagnosis:</b> <i>Benedenia fieldsi</i> is similar to <i>Benedenia epinepheli</i> (Yamaguti, 1937) Meserve, 1938 and Yamaguti’s 4 Hawaiian <i>Benedenia</i> species: <i>Benedenia bodiani</i> Yamaguti, 1968, <i>Benedenia hawaiiensis</i> Yamaguti, 1968, <i>Benedenia lolo</i> Yamaguti, 1968 and <i>Benedenia scari</i> Yamaguti, 1968 placing it among the most difficult <i>Benedenia</i> species to discriminate and identify. Yamaguti’s 4 Hawaiian species and <i>B. epinepheli</i>, however, are larger in most respects than <i>B. fieldsi</i> and the anterior hamuli of <i>B. fieldsi</i> differ from these other species in being broad distally and with a straight taper so they narrow proximally. The accessory sclerites and hamuli of <i>B. fieldsi</i> resemble those of <i>B. epinepheli</i>, but are located more anteriorly on the haptor than in <i>B. epinepheli</i>. <i>Benedenia fieldsi</i> can further be differentiated from <i>B. epinepheli</i> as redescribed by Ogawa <i>et al.</i> (1995) because it lacks the swelling in the distal two-thirds of the penis, the lobe associated with the vaginal pore and the muscular, cup-shaped distal region of the vagina. The lobe we observed near the common genital pore in <i>B. fieldsi</i> is smaller and more symmetrical (Fig. 3 A) than the corresponding lobe in <i>B. epinepheli</i>. Ogawa’s specimens of <i>B. epinepheli</i> differ from <i>B. fieldsi</i> by possessing a marginal valve comprising single large lobes between the hooklets, whereas the marginal valve of <i>B. fieldsi</i> comprises many small lobes. The anterior attachment organs of <i>B. fieldsi</i> are proportionally smaller than those of <i>B. epinepheli</i>. The anterior hamuli distinguish <i>B. fieldsi</i> from <i>B. scari</i>: in <i>B. scari</i> the anterior hamuli have a broader proximal end. The lack of prominent wavy musculature in the haptor of <i>B. fieldsi</i> further differentiates it from <i>B. scari</i> and from <i>B. bodiani</i>. <i>Benedenia scari</i> can also be differentiated from <i>B. fieldsi</i> by the posterior position of the large sclerites on the haptor. The distal region of the penis of <i>B. fieldsi</i> is not tapered, as is the penis of <i>B. hawaiiensis</i> (see Whittington <i>et al</i>. 2001; see also below). Furthermore the large haptoral sclerites of <i>B. fieldsi</i> are proportionally smaller than those of <i>B. hawaiiensis</i> and <i>B. lolo</i>. <i>Benedenia lolo</i> also has a haptor that is larger in comparison to body size. Pigmentation was not referred to by Yamaguti (1968), likely because he did not observe live or recently dead parasites. <i>Benedenia fieldsi</i> is the smallest species in the genus with a mean total length including the haptor of 848 µm.</p>Published as part of <i>Deveney, Marty R. & Whittington, Ian D., 2010, Three new species of Benedenia Diesing, 1858 from the Great Barrier Reef, Australia with a key to species of the genus, pp. 1-22 in Zootaxa 2348</i> on pages 6-8, DOI: <a href="http://zenodo.org/record/275591">10.5281/zenodo.275591</a>
An ancient tool to control water flow
No full textNewspaper article by Harry Whittington.
A history of the land degradation crisis in Australia, with the emphasis on the rise of salinity and topsoil erosion. Interceptor banks are suggested as the only "beneficial, long term tool" which can substantially improve irrigation and water quality.
The article contains a photograph of an interceptor bank holding rainwater on sloping land.
Typed note in the bottom left corner of the article is by an unknown author.
PLEASE NOTE: We are unable to provide a public view of this newspaper article as the copyright is held by the publisher of Elders Weekly.
If you would like to obtain a copy of this newspaper article for research purposes please ‘request a copy'.
This article is part of the WISALTS (Whittington Interceptor Sustainable Agriculture Land Treatment Society Incorporated) Collection
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Barclaycard: still the king of plastic
No full textExploring Corporate Strategy has established a reputation as a pre-eminent textbook in its field, based upon the expertise of authorship, range of cases, depth of commentary and wealth of supporting resources.
The 7th edition builds on these strengths with the introduction of a new author, Richard Whittington. The enhanced coverage of international strategy and the resource-based view, as well as improved visual presentation, ensure that this book continues to lead the way in exploring strategic management. This version of the text includes 35 long case studies from a variety of industries worldwide
:Social Norms Information Treatments in the Municipal Water Supply Sector Some New Insights on Benefits and Costs
No full textJEL Codes: L95, D61, D80Social norms comparisons are tools that are being used more and more often by energy and water utilities all over the world in order to induce households to conserve resources. Such conservation programs are appealing to utilities because they are an easy-to-implement alternative to raising prices and commonly result in short-term reductions in energy and water use of about 2-5%. However, the welfare effects of social norms programs are rarely discussed and assessed, especially in the context of municipal water supply. The purpose of this article is to propose a framework for identifying the costs and benefits of social norms comparisons and to provide plausible estimates for these components in the municipal water supply sector, using current knowledge for both developing and industrialized countries. Our calculations show that the outcome of a benefit-cost analysis of a social norms information treatment is highly uncertain and location-specific. We also present a simple benefit-cost analysis of a price increase that would lead to an equivalent initial reduction in household water use. The latter is found to be more likely to generate net benefits to the society as a whole in low- and middle-income countries, but we show that, in this case, households would have to bear most of the costs
Dismantling the Modern State--The Changing Structural Foundations of Federalism
No full textFederalism, as a constitutional concept underlying the appropriate distribution of powers among the federal and state governments, has responded in understandable ways to long-term trends in economics, political organization and political values. Such trends have encouraged centralization through most of the twentieth century, as is reflected in both judicial doctrine and governmental practice. However, changing conceptions of the political economy and the political regime have created a new structural dynamic that favors a less centralized version of federalism.
In this article, Professor Whittington examines the structural foundations of the movement toward centralization and the modern countertrends to that movement which have fostered a move toward decentralization. The author argues that such developments indicate that federalism is not meaningless as a constitutional concept. Neither, however, is it static nor simply a function of legal doctrine. Instead, federalism is a fluid concept which operates within broad limits and is shaped by larger political and social changes
Dismantling the Modern State--The Changing Structural Foundations of Federalism
No full textFederalism, as a constitutional concept underlying the appropriate distribution of powers among the federal and state governments, has responded in understandable ways to long-term trends in economics, political organization and political values. Such trends have encouraged centralization through most of the twentieth century, as is reflected in both judicial doctrine and governmental practice. However, changing conceptions of the political economy and the political regime have created a new structural dynamic that favors a less centralized version of federalism.
In this article, Professor Whittington examines the structural foundations of the movement toward centralization and the modern countertrends to that movement which have fostered a move toward decentralization. The author argues that such developments indicate that federalism is not meaningless as a constitutional concept. Neither, however, is it static nor simply a function of legal doctrine. Instead, federalism is a fluid concept which operates within broad limits and is shaped by larger political and social changes
Dismantling the Modern State--The Changing Structural Foundations of Federalism
No full textFederalism, as a constitutional concept underlying the appropriate distribution of powers among the federal and state governments, has responded in understandable ways to long-term trends in economics, political organization and political values. Such trends have encouraged centralization through most of the twentieth century, as is reflected in both judicial doctrine and governmental practice. However, changing conceptions of the political economy and the political regime have created a new structural dynamic that favors a less centralized version of federalism.
In this article, Professor Whittington examines the structural foundations of the movement toward centralization and the modern countertrends to that movement which have fostered a move toward decentralization. The author argues that such developments indicate that federalism is not meaningless as a constitutional concept. Neither, however, is it static nor simply a function of legal doctrine. Instead, federalism is a fluid concept which operates within broad limits and is shaped by larger political and social changes
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