Earning their keep: child workers at the Birmingham Asylum for the Infant Poor, 1797–1852

This article examines the attitudes of the Guardians of the Poor in Birmingham towards childhood and child labour from the end of the eighteenth century to the mid-nineteenth century. Utilising minutes of meetings for the Birmingham Asylum for the Infant Poor, it finds that children were removed from the workhouse to separate accommodation with workshops sited on the premises so that children as young as five years old could become economic contributors to their own welfare. It argues that over the course of five decades, pauper children made significant contributions to Birmingham finances.     

What is Geography? Perceptions of first year undergraduates in South Africa

Disciplines such as Geography are well placed to respond to the changing needs of society and the effective application of geographical knowledge to real-world problems. This project surveyed first year Geography undergraduates’ understanding of “What is Geography?”, both before and after an exercise in which geographic topics were identified within recent newspapers. The survey instrument employed was an anonymous, self-administered questionnaire, and was undertaken with first-year undergraduate Geography students at a university in South Africa. Results show that the exercise enabled students (n = 158) to more readily see the application of geographical knowledge to both environmental and social problems that they identified in the newspaper stories. Students also identified that studying Geography may be able to help them increase their skills, employment prospects and earning potential. These findings can help locate the disciplinary concerns and applicability of Geography in post-apartheid South Africa within the wider context of the twenty-first Century world.     

“Nobody’s children?”: the Ministry of Pensions and the treatment of disabled Great War veterans in the Irish Free State, 1921–1939

This article analyses the treatment and rehabilitation of disabled Irish Great War veterans who lived in the Irish Free State. To do so, it utilises the records of the Ministry of Pensions, the British governmental department, that was charged with assisting these men. This research argues that the Irish Free State was a particularly challenging society for disabled ex-servicemen to reside. Yet, whilst the social and governmental reception on offer to disabled Great War veterans was less favourable in the Free State than their similarly afflicted former comrades in Britain, they were better able to benefit from substantial assistance from the Ministry of Pensions. The department lived up to its billing as an “imperial obligation” in the newly formed state.     

Accounts of early Christian history in the thought of François Guizot,Benjamin Constant and Madame de Staël 1800–c.1833

This article compares different historical accounts of early Christianity written by François Guizot, Benjamin Constant and Madame de Staël and shows that they played a significant role in the construction of their ideas about religious tolerance and political liberty in ancient and modern states. In his 1812 translation of Gibbon’s Decline and Fall of the Roman Empire Guizot used his editorial footnotes to oppose Gibbon’s sceptical representation of the early Church and to assert that the development of Christianity had been crucial in condemning slavery, establishing religious toleration and fostering individual liberty. Benjamin Constant also opposed Gibbon’s representation of early Church history but he argued in his posthumously published Du polythéisme romain (1833) that the key achievement of the early Christians had been to revive the idea of individual religious sentiment against the anti-individualist Roman state. As Guizot developed his historical research in the 1820s he rejected this view and came to see the early Christians as demonstrating the inherently social nature of all religious practice. Some of these ideas were anticipated by Madame de Staël in De la littérature (1800), but all three thinkers sought to reintegrate religion into their ideas of modern liberty in ways that merit greater attention.     

Canada and the United States—Trading Partners and Transfer Pricing Opponents?

Given the significant trading relationships between Canada and the United States, their transnational corporations and their tax authorities share more than a border. However, differences in transfer pricing regulations, tax rates, and regulatory enforcement philosophies have exacerbated many existing risks, and created new risks for executives in these corporations. These risks must be managed proactively, yet attempts at risk management are often incompatible with one tax authority or the other. Assuming that an operational transfer pricing framework is in place, there are several proactive strategies available to mitigate transfer pricing risk and potentially satisfy both tax authorities. An operational framework and proactive strategies, including documentation and advance pricing agreements, are discussed from the Canadian and US perspective, including expert interviews.