Capitalist profit calculation and inflation accounting

How are profits calculated under capitalism? This paper discusses the forms of profit calculation that have been put forward by the accounting profession to deal with the problem of inflation. In so doing it also raises the issue of the disjuncture between the calculation of profit made by the capitalist enterprise/ firm and that generally associated with Marx and subsequent Marxist writings. Finally, the paper addresses the wider issue opened up by the debate about ‘inflation accounting’; in particular the question of the legal constitution of corporate trading bodies and the control of the flow of investible money- capital within the economy.     

Crown and Cortes in Castile, 1590–1665

Summary

Preparations for the Estates General of 1789 constituted one of the last acts of the anclen régime in France. The accompanying elections have received relatively little attention, yet they bequeathed much more to the electoral practices and political mentalités of the Revolution than most historians have realised. Though separate orders were preserved at the final meeting of the Estates General, with disastrous consequences for the monarchy, custom was breached by the uniform fashion and broad franchise with which deputies were elected. When the National Assembly was created the orders were dissolved, but much of this semi‐traditional electoral system survived. Assemblies of voters, an indirect, two‐tier process of election and exhaustive balloting were all retained from the past. A pronounced aversion to declared candidatures and electoral canvassing remained equally entrenched. Moreover, radicals drew upon the old‐régime heritage, rather than upon Rousseau, in their use of mandates, oral voting and the pursuit of unanimity at the polls. The revolutionary experiment with elections ultimately faltered in face of apathy and cynicism among voters. This article concludes by suggesting how the electoral legacy of the anden regime inhibited the emergence of a ‘modern political culture’, which is currently hailed as the major achievement of the French Revolution.     

Weight References for Burned Human Skeletal Remains from Portuguese Samples

Weight is often one of the few recoverable data when analyzing human cremains but references are still rare, especially for European populations. Mean weights for skeletal remains were thus documented for Portuguese modern cremations of both recently deceased individuals and dry skeletons, and the effect of age, sex, and the intensity of combustion was investigated using both multivariate and univariate statistics. The cremains from fresh cadavers were significantly heavier than the ones from dry skeletons regardless of sex and age cohort (p < 0.001 to p = 0.003). As expected, males were heavier than females and age had a powerful effect in female skeletal weight. The effect of the intensity of combustion in cremains weight was unclear. These weight references may, in some cases, help estimating the minimum number of individuals, the completeness of the skeletal assemblage, and the sex of an unknown individual.     

Race and General Strain Theory: Microaggressions As Mundane Extreme Environmental Stresses

This article spotlights racial microaggressions as relevant for understanding delinquency and the race gap in offending among middle-schoolers. In doing so, we draw on an emerging body of delinquency research rooted in general strain theory that demonstrates the emotional and behavioral tolls of face-to-face discrimination. We contend that this body of research has not established the full impact of racial microaggressions on delinquency because it has not considered that the specter of microaggressive encounters follows African American youth in particular from experience to experience. Specifically, we propose that racial microaggressions influence juvenile offending both directly—as previously documented—and by exacerbating the impact of co-occurring stressful events and experiences on negative emotions and delinquency. Using data collected at a southeastern middle-school, we find support for this proposition, empirically documenting that racial microaggressions interact with co-occurring stressful experiences in OLS models predicting delinquency.     

Bruise Documentation,Race and Barriers to Seeking Legal Relief for Intimate Partner Violence Survivors: a Retrospective Qualitative Study

Documentation of physical injuries from intimate partner violence (IPV) is critically important when a victim seeks legal help. Bruising, a common IPV injury, is often less visible on victims of color. This retrospective qualitative study is focused on IPV survivors’ and service providers’ experiences with the complex interrelationship between IPV injury, bruise documentation, race and legal assistance. Focus group results with a racially diverse group of female IPV survivors and legal service providers indicate that all victims struggle with documenting their bruises, but for women of color, even documentation of visible bruising underrepresents the severity of their IPV injuries. Further, there are a number of social, logistic, and systemic barriers to injury documentation that may make legal relief for IPV difficult for all women, but particularly more difficult for women of color. Proposed solutions to address the gap include, improved documentation techniques, and greater education for legal service providers. Implications for the field of family violence generally and potential future research directions are also discussed.