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"Walker, Stephen"
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The utility of clusters and a Hungarian clustering algorithm
Implicit in the k –means algorithm is a way to assign a value, or utility, to a cluster of points. It works by taking the centroid of the points and the value of the cluster is the sum of distances from the centroid to each point in the cluster. The aim in this paper is to introduce an alternative way to assign a value to a cluster. Motivation is provided. Moreover, whereas the k –means algorithm does not have a natural way to determine k if it is unknown, we can use our method of evaluating a cluster to find good clusters in a sequential manner. The idea uses optimizations over permutations and clusters are set by the cyclic groups; generated by the Hungarian algorithm.
Journal Article
Disaster governance and hybrid organizations: accounting, performance challenges and evacuee housing
Purpose>The purpose of this paper is to investigate how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction following a major earthquake in central Italy in 2009. Venturing beyond the boundaries of institutional isomorphism and using a Foucauldian approach, the longitudinal analysis seeks to illuminate accounting and performance challenges and provide insights to the calculative techniques associated with evacuee housing.Design/methodology/approach>In “act 1” this paper investigates the role of a consortium created during the recovery stage of the disaster to construct temporary housing. In “act 2” attention shifts to consortia established for the reconstruction of buildings in devastated communities. The total observation period is 11 years. 31 semi-structured interviews were conducted with 15 key-actors. A broad range of official documents was also consulted.Findings>In the immediate aftermath of the earthquake a comprehensive reporting system was established to facilitate the construction of 19 new towns for 15,000 evacuees. The mix of accountants, engineers and architects who developed the system and a building prototype evidences the assembly of diverse calculative techniques by different experts and the de-territorialization of subject disciplines. During reconstruction technologies of government included the introduction of standardised systems and vocabularies that homogenised administrative procedures among diverse experts.Research limitations/implications>This paper provides academics and policymakers with insights to accounting, performance management and accountability in hybrid organizations in the largely unexplored realm of post-disaster evacuee housing. Further studies are needed to examine the politics of calculation in similar contexts.Originality/value>This paper fills a gap in the literature by exploring the role played by individual experts working for hybrid organizations. Further, by exploring actual practices over an extended period of post-disaster recovery and reconstruction, the study highlights how experts intervened to solve problems at the meso-political level and at the micro-organizational level.
Journal Article
Accounting and racial violence in the postbellum American South
PurposeThe paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.Design/methodology/approachA range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.FindingsIt is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.Originality/valueThe paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.
Journal Article
Scabies outbreaks in ten care homes for elderly people: a prospective study of clinical features, epidemiology, and treatment outcomes
Scabies outbreaks in residential and nursing care homes for elderly people are common, subject to diagnostic delay, and hard to control. We studied clinical features, epidemiology, and outcomes of outbreaks in the UK between 2014 and 2015.
We did a prospective observational study in residential care homes for elderly people in southeast England that reported scabies outbreaks to Public Health England health protection teams. An outbreak was defined as two or more cases of scabies (in either residents or staff) at a single care home. All patients who provided informed consent were included; patients with dementia were included if a personal or nominated consultee (ie, a family member or nominated staff member) endorsed participation. Dermatology-trained physicians examined residents at initial clinical visits, which were followed by two mass treatments with topical scabicide as per local health protection team guidance. Follow-up clinical visits were held 6 weeks after initial visits. Scabies was diagnosed through pre-defined case definitions as definite, probable, or possible with dermatoscopy and microscopy as appropriate.
230 residents were examined in ten outbreaks between Jan 23, 2014, and April 13, 2015. Median age was 86·9 years (IQR 81·5–92·3), 174 (76%) were female, and 157 (68%) had dementia. 61 (27%) residents were diagnosed with definite, probable, or possible scabies, of whom three had crusted scabies. Physical signs differed substantially from classic presentations. 31 (51%) of the 61 people diagnosed with scabies were asymptomatic, and only 25 (41%) had burrows. Mites were visualised with dermatoscopy in seven (11%) patients, and further confirmed by microscopy in three (5%). 35 (57%) cases had signs of scabies only on areas of the body that would normally be covered. Dementia was the only risk factor for a scabies diagnosis that we identified (odds ratio 2·37 [95% CI 1·38–4·07]). At clinical follow-up, 50 people who were initially diagnosed with scabies were examined. No new cases of scabies were detected, but infestation persisted in ten people.
Clinical presentation of scabies in elderly residents of care homes differs from classic descriptions familiar to clinicians. This difference probably contributes to delayed recognition and suboptimal management in this vulnerable group. Dermatoscopy and microscopy were of little value. Health-care workers should be aware of the different presentation of scabies in elderly people, and should do thorough examinations, particularly in people with dementia.
Public Health England and British Skin Foundation.
Journal Article
The Peruvian Amazon Company: An Accounting Perspective
This article presents an analysis of the operations of the Peruvian Amazon Company through an accounting lens. It is suggested that a focus on asset categories augments our knowledge of the company’s exploitation of the land and Indigenous peoples of Amazonia. In particular, the study explores the PAC’s questionable ownership of estates in the Putumayo, what its approach to valuing those estates implied about enslavement, how its treatment of “expenses of conquest” and the inclusion of armaments on the balance sheet indicated the forced subjugation of labor, and how the classification of rubber collectors and their Barbadian overseers as debtors further suggests the practice of debt peonage. Although the findings affirm the utilization of accounting as a facilitator of subjugation, it is shown that in the hands of humanitarians such as Roger Casement, accounting could also be deployed in the pursuit of emancipation.
Journal Article