21.12.07

Just Rubbish

Have you ever read something that you think have an understanding of only to find yourself thinking that this is just rubbish? Welcome to an article by Robert Scapens of Manchester University.

 

The article is entitled Understanding management accounting practices: a personal journey and it was published by the British Accounting Review in 2006.Scapens went on to be awarded a life time achievement award by the British Accounting Association.

 

Scapens has been around for a long time and in an article around 20 years or so ago I put in a bit about him and his ideas but got no response.

 

The bottom line is that the work that Scapens does falls under the heading of management accounting but  I have yet to find any understanding of the subject in anything he has written. He blows the gaff on himself in his own article when he admits that he arrived at Manchester University many years ago as an accountant with no knowledge or understanding of business and management accounting. I think nothing has changed.

 

That article was utter drivel and as it was presented as some kind of key note address I am thankful that I wasn’t in the audience.

 

Sorry to be so personal but I wasted an hour or so reading the wretched article!

 

DW

19.12.07

A trip to Manchester city centre

A trip to Manchester city centre: my first since around 1992 ... not 25 - 30 years as I said before.

Here are a few images of what I saw in Manchester yesterday.

Want to make some money at a German style Christmas Market? Grill a shed load of sausages then
Here is that Santa Claus on the Town Hall ... 150,000 light bulbs I think there are!
The London Eye? Nope, the Manky Eye! Forgive the pun ... unless you are a Manchester United supporter, of course!
Here’s a photo of the statue of Oliver Heywood: philanthropist and that, born in Manchester

There are two other key ways to make money at such markets:

Sell beer and mulled wine (this attracts the most customers)

Sell cakes (eg stollen) (this is the third most lucrative venture)

DW

Swamp the country with them

When I lived and worked in Malawi in the late 1980s and early 1990s, I realised that a good strategy would be to help out the country by doing things like swamping it with Lego sets and Meccano sets and so on. I suggested that because I was finding that even some of my smartest students have visual and spatial awareness problems. I concluded that if they had been encouraged to think in the abstract from an early age, it would help.

 

The idea is a big one: swamp the entire country with these resources. Firstly, that would mean that they would have no resale value. I was well aware that the recipients of aid sometimes sold what they were given either because they needed the money for something else or they didn’t want what was being given to them. So, by swamping the market, the resale value would be very low. Secondly, I didn’t think that any one group should be privileged when another one wasn’t, so no favouritism or attempts at setting up a hierarchy of needs.

 

That never happened, of course, because the aid agencies weren’t smart enough to think like that.

 

On another topic but still in Malawi, I also once suggested to a chap from the Food and Agricultural Organisation of the United Nations that they set up a training scheme whereby they train local people to use ploughs to help them with their maize and other plots. Immediately, this goon came back with the problem of financing and maintaining the Oxen they would need. I have to say I couldn’t make him see that they didn’t need Oxen to drive the simple plough that I was talking about and that Piers the Ploughman had used in Medieval England! I walked away from him in the end as I couldn’t stand to think that this oaf was responsible for so much misery with his ridiculous ideas. It’s still the case that the FAO gives away mountains of food aid when what people need as much as anything is the wherewithal to feed themselves. Of course, I realise that there are problems with teaching a man to fish ...

 

Now, what got me on to all of this? Well, I talked about this sort of thing to one of my neighbours the other week and today he brought me an article from The Halifax Evening Courier of 5th December 2007 in which it says that Bart Spicer of Sowerby Bridge is trying to convince all 17,500 primary schools in the UK will buy and use a product from Holland called Brickadoo ... which is a building toy comprising bricks and so on similar to Lego but with significant differences ...

 

Yet again, you heard it here first! Well Done Bart, of course.

 

DW

 

Soupy top tip

When eating soup and using a laptop computer, don’t spill the soup onto the keyboard.

Please note, this hasn’t happened to me: Suzy inspired this top tip. Suzy revealed this top tip during a posting in the discussion on a Word forum.

Thanks Suzy!

DW

Revision of top tip

When I published my previous top tip relating to refraining from driving or riding over broken glass, what I didn’t realise was that my flat tyre on Saturday morning was linked to the flat tyre on Monday morning. Some really clever low life put a knife through them ... and my neighbour’s tyre.

 

Oh these so smart people. Cost me £160 that and I can only hope it stops.

 

DW

17.12.07

Named after

Those clowns at the BBC have now had Peter Snow use some AmerEnglish in the answer to a question in BBC Radio 4’s Brain of Britain programme: something was “... named for Mr X ...”

In proper English that means that something was named AFTER Mr X.

I’m surprised that Snow actually read it out too.

DW

16.12.07

Top Tip

Here’s yet another top tip for you.

Don’t drive any one of the wheels of your car (or bike or even aeroplane) over broken glass.

Still, repairing the puncture got me out of the house at least.

DW