The photocatalytic reduction of CO2 was investigated using TiO2 powders in supercritical fluid CO2. These were irradiated in a stainless steel vessel at 9.0MPa and 35°C. After reducing the CO2 pressure to the ordinary state, pure water was added to the vessel while avoiding air contamination....

This essay examines the role of accounting records in a crisis situation; namely, the Great Kanto Earthquake of 1923. Kanematsu, a trading business, did not suffer a physical loss of assets as a result of the earthquake but, nevertheless, the amount of financial loss it suffered was not small....

Purpose – This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945. Design/methodology/approach – Using evidence contained in the archives of “closedown institutions” this...

In this article, informed by corporatist theory, we explore the transition from 'fraud detection' to 'statement verification' (Chandler, Edwards, and Anderson 1993, 452) in terms of the audit objectives of building societies in the late 1950s. The study proceeds by analysing negotiations between...

This paper studies the issue of interaction between tax and accounting practice through an examination of the process followed by the Institute of Chartered Accountants in England and Wales (ICAEW) when formulating Recommendation on Accounting Principles (RoAP) No. 22 as a replacement for RoAP...