This paper briefly charts the development of accounting during the Industrial Revolution and shows a mirroring of the development of the UK professional accounting bodies. This is used as a platform to consider the efforts made by one of these bodies, CIMA (in its current manifestation) to demarcate territory and establish its position alongside other professional bodies. The main argument of t...

carl schmitt (1985-1888), is one of the most controversial legal and political thinkers and one of the leading theorists of the twentieth century. schmitt’s views can be criticized from some aspects: ignoring friends and enemies, reducing human and dominance of an individualistic perspective, de-politicization and de-humanization (loss of identity of the subject due to political suspension, eme...

Pathogens have been implicated as potential factors in the recent decline of some North American bumble bee (Bombus) species, but little information has been reported about the natural enemy complex of bumble bees in the United States. We targeted bumble bee populations in a state-wide survey in Illinois and several sites in California and Oregon where declines have been reported to determine p...

Biological control or the use of natural enemies is an alternative pest management strategy for dealing with arthropods. However, natural enemies may not always provide adequate control of plant-feeding insects and mites in greenhouses. As a result, research has assessed the concept of using natural enemies in conjunction with pesticides and the potential compatibility when both pest management...