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The Retrofit State of the Nation Survey has tracked the perceptions of social housing sector professionals’ views of retrofit since 2010. It has taken the form of three surveys conducted in 2010, 2013 and 2015. Here, the authors bring together the three surveys to specifically address the adoption and perceived effectiveness of retrofit technology in social housing projects. The purpose of this paper is to identify the changing perceptions of social housing professionals over a period of significant policy change within in the sector.

The research takes the form of a cross-sectional attitudinal, self-completion survey, covering sections considering the adoption levels and perceived effectiveness of different retrofit technologies. The target sample was medium to larger scale registered social housing providers. The surveys were conducted in 2010, 2013 and 2015.

In terms of effectiveness, the reliance on tried and tested technologies is apparent. Emerging or more complex technologies have declined in perceived effectiveness over the period. It is clear that social housing has adopted a wide range of technologies, and the larger providers, with whom this survey is undertaken, potentially represent a significant pool of UK retrofit experience.

The survey provides a record of the changing attitudes of social housing providers to specific technologies over the period of 2010-2015, which has seen significant changes in the energy and social housing policy. The findings show the link between policy instruments and adoption, with policy instruments mapping to adoption in the sector. Perceived effectiveness reflects a preference for more established technologies, an issue that is highlighted in the recent Bonfield Review.

This paper aims to focus on the assessment of a domestic property's energy performance status by a domestic energy assessor (DEA), to ascertain the possible underlying reasons for variability in the results of Energy Performance Certificates (EPCs). By variability, the authors mean discrepancies in assessment between different DEAs on similar properties. This is important because the uses for the EPC have been extended beyond their original function as an asset rating system, to include themes encompassing building policy decisions, building performance and the distribution of incentives and grants. Consequently, inaccuracies in EPC reporting will have a greater impact than may have been the case at the outset.

A case study approach involving the conducting of semi-structured interviews with 20 practicing DEAs was carried out, with transcribed recordings of the interview material subjected to thematic analysis. This formed part of a wider mixed methods study.

The results identify a wide range of underlying reasons for variability driven by issues in both practice and process, including conflicts of interests, the EPC auditing process, the default inputting of missing data by RdSAP where information may not be available/discoverable by the DEA, the quality and perception of EPCs and DEA training and experience.

The sample size of 20 is by definition limiting, and it is possible that different results would have been obtained from a different sample. Although thematic saturation from the analysis of the responses on the key question of whether EPCs are considered variable does mitigate this. The respondents were all in possession of five years or more experience and of carrying out EPCs for different purposes. Less experienced DEAs may inevitably have responded to questions differently. The thematic analysis gives the researcher control over the presentation of the results, and it is noted that this creates a potential for bias. The researcher is immersed in the world of construction and property, with regular contact with DEAs and EPCs, which may influence the perspective of the results.

The research identifies risks to the accuracy of EPCs. To this end, and with the specific research findings in mind, this research may be of interest to construction professionals with respect to EPC practice and procurement, to the Accrediting Bodies who audit EPCs, to the creators of RdSAP with respect to automated EPC inputs, to academics either at face value or for use in further research and to policy makers who may wish to consider RdSAP data in future with qualifiers or margins of error, or may even look to review the EPC as the instrument of choice for some applications.

There is much literature analysing the shortcomings and nuances of RdSAP results, and the software model that generates the EPC, but only very limited literature extending the discussion about RdSAP to its operator: the DEA. At the time of writing, there is no literature focusing directly on the DEA and its role within the EPC production process. Their role is more important now, given the expanding use of EPCs, and increased reliance on EPC data.

Remarks on the parallel in the basis of the riches of the aristocracy and plutocracy. Illustrates the argument from the history of the development of the cotton textile industry, the underpinnings for its growth being the inventions prior to and during the eighteenth century. Exemplifies the part of inventions as the begetter of plutocratic wealth. Sir Richard Arkwright, notably, was its salacious issue.

The study was designed to assess the knowledge, adoption and perceived effectiveness of sustainable retrofit technologies within the UK social housing sector.

The study was undertaken using a structured questionnaire that was completed by 130 providers of social housing.

The study showed that social housing providers were evenly split in their reliance on internal or external information for sustainable retrofit knowledge. In terms of adoption identified that this was strongly driven by government‐funded programmes, leading to widespread adoption of low technology solutions. The respondents identified that many leading edge technologies were perceived to be less effective.

The study represents a snap‐shot of adoption and effectiveness issues, therefore does not show the trajectory of adoption which should be addressed in a follow‐up study.

The social housing sector has been viewed as a market maker for some of the newer technologies. It indicates that some of the newer technologies, such as heat pumps are viewed as less effective than more established technologies.

The study has implications for the adoption of technology to address fuel poverty and climate change, as well as informing future policy such as Green Deal.

The study includes 130 responses from the social housing stock and gives a perspective of current views on adoption and effectiveness of retrofit technologies within the social housing sector. This is useful for both other social housing providers and policy makers.

The paper aims to extend research which has sought to explain Britain's early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentives and permissions that encouraged late eighteenth century English industrialists to develop the practices that they used.

The paper draws on the highly influential writings of social theorists such Weber, Sombart and Tawney to identify the religious doctrines that both motivated and justified the rational, ideological business practices of prominent businessmen.

The rise of accounting as a powerful tool of control and discipline was significantly assisted by the teaching of the Dissenting Protestant churches on “calling”. Religious beliefs provided permissions, justifications and incentives which underpinned the entrepreneurial energies, opportunities and successes of the early industrialists. Accounting could be seen to assume almost the aura and nascent legitimacy of a religious practice, a means of sanctifying practices which were otherwise reviled by social elites.

Despite encouragement from accounting researchers for histories of accounting which give greater credence to the reflexivity between accounting and society, this has yet to find a significant presence amongst the searches for beginnings in cost accounting where economic and management factors remain the overwhelming focus. Religious beliefs are shown to have been especially influential in the adoption of accounting practices by early industrialists who were frequently members of the Dissenting Protestant churches.

Corporations and businesses have been a major influence on society since before the industrial revolution, but academic focus on corporate responsibilities is a recent phenomenon which focuses predominantly on globalised multi-national corporations of the late twentieth century. The purpose of this paper is to consider the evolution of the corporate responsibility and community involvement tracing the development of corporate behaviours in the UK from medieval guilds to the modern form of corporation seen at the end of the last century.

The analysis considers the institutional forces which have shaped responsible business behaviours in a context of changing power and influence.

Drawing on Weber's notion of the ideal-type, this paper demonstrates that many “modern” corporate social responsibility (CSR) concepts such as codes of conduct, stakeholder consultation, and corporate donations have considerable heritage.

This paper develops an important precedent by examining the evolution of CSR and other aspects of corporate engagement. It develops a long-term instrumental context for corporate donations, whilst revealing that practices such as employee volunteering are considerably more recent, and less institutionally developed.

The forty‐seventh annual report of the U.S. Food and Drugs Administration is included in the recently published Annual Report of the U.S. Department of Health, Education and Welfare for 1953. Modern food legislation in Great Britain may be said to have its origins in the series of Acts passed between the years 1860 and 1875, but in spite of the longer history of our legislation this report suggests that U.S. legislation has made greater fundamental progress.

OUR new features of record and reminiscence appear to have been appreciated by our readers; and, as this number shows, we continue with increased pages and are endeavouring to extend our scope to meet every kind of library interest. There is an atmosphere, of change and, as some think, of crisis, in library matters, especially in those of the public library. The winter to which our minds turn in mid‐September is likely to be interesting and may bring decisions of various kinds. We hope to reflect them, and, as is our invariable custom, invite readers to use us to express their views as well as their experiences.

There are a number of words and phrases associated with eating and food consumption that are used today the origins of which are generally unknown to many. In the list that follows the meaning of some of those in common use is described, and the historic derivation is included where this is available. It will be observed that some of the words and expressions are applied literally but that more often than not they are used figuratively.

The paper aims to provide a decision-support model to ensure a proper use of the limited resources, financial and not, for the enhancement of the cultural heritage and comprehensive development of small towns from sustainable perspective.

The assessment model is set up using a multi-criteria method that combines elements of linear planning with a performance indicators system that may represent the complexity of the territory’s cultural identity as a result of existing cultural-historical assets.

The model reliability is tested in a case study in a Municipality in southern Italy. The case study’s findings highlight the advantages for the public/private operators, who can consciously choose which preservation and restoration projects to fund while taking into account the effects those decisions will have on the economic, social and environmental context of reference.

Due to the suggested operational approach and the selection of variables for accounting economic, social and environmental impacts by the renewal project, the research findings may not be generalizable. Therefore, it is recommended that researchers look into the suggested theories in more detail.

The study offers implications for designing a user-friendly tool to help decision-making processes from a private–public viewpoint in a reasonable allocation of financial resources among investments for cultural property asset enhancement.

The suggested operational approach provides a reliable information apparatus to depict the decision-making process under small-town development in accordance with sustainability dimensions.