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University of Groningen Accounting and Business Economics Traditions
University of Groningen Accounting and business economics traditions in the Netherlands Bouma, J.L.; Feenstra, D.W.; Huijgen, C.A. IMPORTANT NOTE: You are advised to consult the publisher's version (publisher's PDF) if you wish to cite from it. Please check the document version below. Document Version Publisher's PDF, also known as Version of record Publication date: 1999 Link to publication in University of Groningen/UMCG research database Citation for published version (APA): Bouma, J. L., Feenstra, D. W., & Huijgen, C. A. (1999). Accounting and business economics traditions in the Netherlands. s.n. Copyright Other than for strictly personal use, it is not permitted to download or to forward/distribute the text or part of it without the consent of the author(s) and/or copyright holder(s), unless the work is under an open content license (like Creative Commons). Take-down policy If you believe that this document breaches copyright please contact us providing details, and we will remove access to the work immediately and investigate your claim. Downloaded from the University of Groningen/UMCG research database (Pure): http://www.rug.nl/research/portal. For technical reasons the number of authors shown on this cover page is limited to 10 maximum. Download date: 24-09-2021 $FFRXQWLQJDQG%XVLQHVV(FRQRPLFV7UDGLWLRQVLQWKH 1HWKHUODQGV -/%RXPD':)HHQVWUD&$+XLMJHQ 8QLYHUVLW\RI*URQLQJHQ)DFXOW\RI(FRQRPLFVWKH1HWKHUODQGV Som-theme E Financial markets and institutions (Financiële markten en instellingen) $EVWUDFW Until the 1970’s Dutch accounting theorists generally showed a strong inclination towards the formulation of deductive theories. A set of different disciplines, all related to the problems of the business firm, made up a whole called “bedrijfseconomie” (business economics). -
Walks and Scrambles in the Highlands
Frontispiece} [Photo by Miss Omtes, SLIGACHAN BRIDGE, SGURR NAN GILLEAN AND THE BHASTEIR GROUP. WALKS AND SCRAMBLES IN THE HIGHLANDS. BY ARTHUR L. BAGLEY. WITH TWELVE ILLUSTRATIONS. Xon&on SKEFFINGTON & SON 34 SOUTHAMPTON STREET, STRAND, W.C. PUBLISHERS TO HIS MAJESTY THE KING I9H Richard Clav & Sons, Limiteu, brunswick street, stamford street s.e., and bungay, suffolk UNiVERi. CONTENTS BEN CRUACHAN ..... II CAIRNGORM AND BEN MUICH DHUI 9 III BRAERIACH AND CAIRN TOUL 18 IV THE LARIG GHRU 26 V A HIGHLAND SUNSET .... 33 VI SLIOCH 39 VII BEN EAY 47 VIII LIATHACH ; AN ABORTIVE ATTEMPT 56 IX GLEN TULACHA 64 X SGURR NAN GILLEAN, BY THE PINNACLES 7i XI BRUACH NA FRITHE .... 79 XII THROUGH GLEN AFFRIC 83 XIII FROM GLEN SHIEL TO BROADFORD, BY KYLE RHEA 92 XIV BEINN NA CAILLEACH . 99 XV FROM BROADFORD TO SOAY . 106 v vi CONTENTS CHAF. PACE XVI GARSBHEINN AND SGURR NAN EAG, FROM SOAY II4 XVII THE BHASTEIR . .122 XVIII CLACH GLAS AND BLAVEN . 1 29 XIX FROM ELGOL TO GLEN BRITTLE OVER THE DUBHS 138 XX SGURR SGUMA1N, SGURR ALASDAIR, SGURR TEARLACH AND SGURR MHIC CHOINNICH . I47 XXI FROM THURSO TO DURNESS . -153 XXII FROM DURNESS TO INCHNADAMPH . 1 66 XXIII BEN MORE OF ASSYNT 1 74 XXIV SUILVEN 180 XXV SGURR DEARG AND SGURR NA BANACHDICH . 1 88 XXVI THE CIOCH 1 96 1 LIST OF ILLUSTRATIONS Toface page SLIGACHAN BRIDGE, SGURR NAN GILLEAN AND THE bhasteir group . Frontispiece BEN CRUACHAN, FROM NEAR DALMALLY . 4 LOCH AN EILEAN ....... 9 AMONG THE CAIRNGORMS ; THE LARIG GHRU IN THE DISTANCE . -31 VIEW OF SKYE, FROM NEAR KYLE OF LOCH ALSH . -
Mountains and the People Project Delivers
Spring/Summer 2019 | No. 23 The The magazine of the Friends of Loch Lomond and the Trossachs Mountains and the People Project Delivers ALSO INSIDE Park News, Friends Updates, Mountains and the People, Events, Nature of the Park and more THIS ISSUE: TheVoiceSpring2019V1.indd 1 17/03/2019 19:39 ENJOY FRESH LOCAL PRODUCE Join us for seasonal menus with locally sourced ingredients, The finest Scottish seafood, served alongside a splendid a fantastic wine list and hand-pulled craft ales. wine list created by expert Matthew Jukes. 01436 860420 lochlomondarmshotel.com 01436 860420 luss-seafoodbar.com LOCH LOMOND ARMS HOTEL MAIN ROAD LUSS G83 8NY LUSS SEAFOOD BAR PIER ROAD LUSS SCOTLAND G83 8NY Traffic Design Consultants Email: [email protected] 1048 Govan Road, Web: www.traffic-design.co.uk Glasgow, G51 4XS Co. No. SC 210509 Tel: 0141 445 2174 VAT No. 829 372796 Loch Lomond Adventures Logo concepts - Logo option 4 - colour Suggestion for how colours could look. Subtle colours. 5* holiday park on the shores of Loch Lomond Book your adventure now at inverbeg.com T. 01436 860 267 [email protected] Join us on a BIKES GUIDED WALKS magical adventure through KAYAK & CANOE BOAT TICKETS the beautiful woodlands SPEEDBOAT CANYONING around Luss Village WATERSPORTS 4x4 ADVENTURE LOCH LOMOND FAERIE TRAIL, LUSS, G83 8PA LUSS CARPARK www.lochlomondfaerietrail.com WWW.LOCHLOMONDADVENTURES.COM 2 The Voice - Spring/Summer 2019 TheVoiceSpring2019V1.indd 2 17/03/2019 19:39 Chairman’s Introduction WELCOME TO THIS SPRING EDITION OF VOICE, which features interesting articles about different aspects of the Loch Lomond and The Trossachs National Park and news on recent activities of the Friends and others working to make the Park a better place for people and nature. -
Rucksack Club Completions Iss:25 22Jun2021
Rucksack Club Completions Iss:25 22Jun2021 Fore Name SMC List Date Final Hill Notes No ALPINE 4000m PEAKS 1 Eustace Thomas Alp4 1929 2 Brian Cosby Alp4 1978 MUNROS 277 Munros & 240 Tops &13 Furth 1 John Rooke Corbett 4 Munros 1930-Jun29 Buchaile Etive Mor - Stob Dearg possibly earlier MunroTops 1930-Jun29 2 John Hirst 9Munros 1947-May28 Ben More - Mull Paddy Hirst was #10 MunroTops 1947 3 Edmund A WtitattakerHodge 11Munros 1947 4 G Graham MacPhee 20Munros 1953-Jul18 Sail Chaorainn (Tigh Mor na Seilge)?1954 MuroTops 1955 5 Peter Roberts 112Munros 1973-Mar24 Seana Braigh MunroTops 1975-Oct Diollaid a'Chairn (544 tops in 1953 Edition) Munros2 1984-Jun Sgur A'Mhadaidh Munros3 1993-Jun9 Beinn Bheoil MunroFurth 2001 Brandon 6 John Mills 120Munros 1973 Ben Alligin: Sgurr Mhor 7 Don Smithies 121Munros 1973-Jul Ben Sgritheall MunroFurth 1998-May Galty Mor MunroTops 2001-Jun Glas Mheall Mor Muros2 2005-May Beinn na Lap 8 Carole Smithies 192Munros 1979-Jul23 Stuc a Chroin Joined 1990 9 Ivan Waller 207Munros 1980-Jun8 Bidean a'choire Sheasgaich MunroTops 1981-Sep13 Carn na Con Du MunroFurth 1982-Oct11 Brandom Mountain 10 Stan Bradshaw 229Munros 1980 MunroTops 1980 MunroFurth 1980 11 Neil Mather 325Munros 1980-Aug2 Gill Mather was #367 Munros2 1996 MunroFurth 1991 12 John Crummett 454Munros 1986-May22 Conival Joined 1986 after compln. MunroFurth 1981 MunroTops 1986 13 Roger Booth 462Munros 1986-Jul10 BeinnBreac MunroFurth 1993-May6 Galtymore MunroTops 1996-Jul18 Mullach Coire Mhic Fheachair Munros2 2000-Dec31 Beinn Sgulaird 14 Janet Sutcliffe 544Munros -
Scottish Highlands Hillwalking
SHHG-3 back cover-Q8__- 15/12/16 9:08 AM Page 1 TRAILBLAZER Scottish Highlands Hillwalking 60 DAY-WALKS – INCLUDES 90 DETAILED TRAIL MAPS – INCLUDES 90 DETAILED 60 DAY-WALKS 3 ScottishScottish HighlandsHighlands EDN ‘...the Trailblazer series stands head, shoulders, waist and ankles above the rest. They are particularly strong on mapping...’ HillwalkingHillwalking THE SUNDAY TIMES Scotland’s Highlands and Islands contain some of the GUIDEGUIDE finest mountain scenery in Europe and by far the best way to experience it is on foot 60 day-walks – includes 90 detailed trail maps o John PLANNING – PLACES TO STAY – PLACES TO EAT 60 day-walks – for all abilities. Graded Stornoway Durness O’Groats for difficulty, terrain and strenuousness. Selected from every corner of the region Kinlochewe JIMJIM MANTHORPEMANTHORPE and ranging from well-known peaks such Portree Inverness Grimsay as Ben Nevis and Cairn Gorm to lesser- Aberdeen Fort known hills such as Suilven and Clisham. William Braemar PitlochryPitlochry o 2-day and 3-day treks – some of the Glencoe Bridge Dundee walks have been linked to form multi-day 0 40km of Orchy 0 25 miles treks such as the Great Traverse. GlasgowGla sgow EDINBURGH o 90 walking maps with unique map- Ayr ping features – walking times, directions, tricky junctions, places to stay, places to 60 day-walks eat, points of interest. These are not gen- for all abilities. eral-purpose maps but fully edited maps Graded for difficulty, drawn by walkers for walkers. terrain and o Detailed public transport information strenuousness o 62 gateway towns and villages 90 walking maps Much more than just a walking guide, this book includes guides to 62 gateway towns 62 guides and villages: what to see, where to eat, to gateway towns where to stay; pubs, hotels, B&Bs, camp- sites, bunkhouses, bothies, hostels. -
Closer Ties: the Dutch Caribbean and the Aftermath of Empire, 1942-2012
City University of New York (CUNY) CUNY Academic Works All Dissertations, Theses, and Capstone Projects Dissertations, Theses, and Capstone Projects 6-2017 Closer Ties: The Dutch Caribbean and the Aftermath of Empire, 1942-2012 Chelsea Schields The Graduate Center, City University of New York How does access to this work benefit ou?y Let us know! More information about this work at: https://academicworks.cuny.edu/gc_etds/1993 Discover additional works at: https://academicworks.cuny.edu This work is made publicly available by the City University of New York (CUNY). Contact: [email protected] CLOSER TIES: THE DUTCH CARIBBEAN AND THE AFTERMATH OF EMPIRE, 1942-2012 by CHELSEA SCHIELDS A dissertation submitted to the Graduate Faculty in History in partial fulfillment of the requirements for the degree of Doctor of Philosophy, The City University of New York 2017 © 2017 CHELSEA SCHIELDS All Rights Reserved ii Closer Ties: The Dutch Caribbean and the Aftermath of Empire, 1942-2012 by Chelsea Schields This manuscript has been read and accepted for the Graduate Faculty in History in satisfaction of the dissertation requirement for the degree of Doctor of Philosophy. Professor Dagmar Herzog ______________________ _________________________________________ Date Chair of Examining Committee Professor Helena Rosenblatt ______________________ _________________________________________ Date Executive Officer Professor Mary Roldán Professor Joan Scott Professor Todd Shepard Professor Gary Wilder Supervisory Committee THE CITY UNIVERSITY OF NEW YORK iii Abstract Closer Ties: The Dutch Caribbean and the Aftermath of Empire, 1942-2012 by Chelsea Schields Advisor: Professor Dagmar Herzog This dissertation examines the unique trajectory of decolonization in the Netherlands and its former Caribbean colonies and argues that sexual and reproductive politics have played a pivotal role in forging a postcolonial commonwealth state. -
Run-Of-River Hydro-Electric Schemes in the Highlands a Photostudy of Their Impact on Wild Land and Our Enjoyment of the Mountains March 2019
Run-of-River hydro-electric schemes in the Highlands a photostudy of their impact on wild land and our enjoyment of the mountains March 2019 this is Glen Quoich, one of the most intrusive schemes, formerly wild and secluded, yet conspicuous from the South Cluanie Ridge and the Quoich Munros, in off the Kinloch Hourn road David Jarman - mountain landform research - Ross-shire [email protected] Run-of-River hydro-electric schemes in the Highlands ULLAPOOL slides 11 3 - 11 Glen Quoich 1 12 12 - 17 Gleann Cia-aig, Kinlocharkaig 2 10 18 - 20 Kingairloch 3 13 9 INVERNESS 21 - 24 Auch, Bridge of Orchy 4 8 7 KYLE 25 - 29 Ceannacroc, Glen Moriston 5 6 30 - 34 Gleann nam Fiadh, Affric 6 5 35 - 39 Liatrie pinewood, Glen Cannich 7 1 40 - 43 Carn nan Gobhar, Mullardoch 8 2 44 - 49 Monar Lodge, Strathfarrar 9 FORT WILLIAM 50 - 51 Moruisg, Achnasheen 10 11 52 Fannich Lodge 3 53 - 58 Grudie Bridge, Loch Maree 12 59 - 64 Coulags, Strath Carron 13 4 65 a summing up these schemes just happen to be ones we have come across while going about the Highlands in the last few years - there are many more, and this is not a ‘sample survey’. most of them we consider very or disastrously intrusive, but a few show what can be done, if we have to sacrifice any more of our wild Highlands. weir Gleann nam Fiadh, Affric Gleouraich 1034m 1 Glen Quoich Loch Quoich (c) J Michael Loughridge this is Gleouraich, a popular Munro above Loch Quoich and tucked in behind is Glen Quoich, seen in these old photos from the South Cluanie Ridge, and (inset) from the summit. -
BEN MORE LODGE HOTEL, CRIANLARICH, FK20 8QS a S Gcommercial
BEN MORE LODGE HOTEL, CRIANLARICH, FK20 8QS A S GCommercial Offers Around £425,000 (Freehold) Substantial business proposition with 4-Star (STB) restaurant and 3.5-Star (STB) letting accommodation Strategic trading location on the A85 close to the intersection with the A82 (the arterial route from Glasgow to Fort William) Includes 11 quality en-suite letting lodge rooms, traditional bar and spacious restaurant High levels of trade from year-round business generating sound profitability with further earnings growth potential Spacious grounds contain 3 static caravans and a separate lodge with potential to expand letting accommodation subject to planning consents An excellent opportunity for either first- time buyers or experienced operators DESCRIPTION The Ben More Lodge Hotel is an attractive property with the original aspects dating around the 1950’s. This impressive business comprises of a stone building with slate roofing which houses the bar, restaurant and kitchen plus an additional five detached timber lodges where the letting accommodation is located. The business is well sign-posted on the A85 within the village of Crianlarich and benefits from splendid views to the front over the rolling countryside towards Ben More. Its prime roadside frontage with prominent trading location provides an easy to locate establishment benefitting not only from pre-booked accommodation but also a high level of passing trade. The business operates year-round generating a positive level of turnover from the 11 quality en-suite letting rooms along with meals and wet sales through the restaurant and bar. There is potential to generate higher turnover with expansion of letting accommodation subject to planning permissions. -
Geography Settlements and Land Use in the United Kingdom
Geography Settlements and Land Use in the United Kingdom Pupil Workbook Year 3, Unit 5 Name: Formative Assessment Scores Knowledge Quiz 5.1 Knowledge Quiz 5.4 Knowledge Quiz 5.2 Knowledge Quiz 5.5 Knowledge Quiz 5.3 Notes: Geography Settlements and Land Use in the United Kingdom Pupil Workbook Year 3, Unit 5 Settlements and Land Use in the United Kingdom Knowledge Organiser Glossary 1 Land Use How humans use the land in a certain place A piece of land that raises much higher than the land 2 Mountain around it A piece of land that raises higher than the land around it but 3 Hill not as high as a mountain 4 Peak The top of a mountain – the highest point 5 Farming To use land to grow crops or allow animals to graze 6 National Park Land that is protected from being used 7 Green Urban Green space inside an urban area 8 Natural Land Land that is not used or changed by humans for any reason 9 Sea/Ocean A large body of salt water around a land mass 10 Coastline Where the land meets the sea 11 River A flowing body of water with a source, course and mouth 12 Settlement A place where humans have chosen to live Spaces with a small population and few buildings or that 13 Rural include farms 14 Urban Busy spaces with a large population and many buildings A settlement with a small group of houses and no 15 Hamlet other buildings A settlement with a small group of houses and some 16 Village other buildings 17 Town A settlement with lots of houses and other buildings The largest type of settlement with lots of houses, buildings 18 City and a cathedral 19 Population The number of people living in a certain place 20 County A part of the United Kingdom with its own council Significant Places Blaise Hamlet Castle Combe Hastings Birmingham Hamlet in the UK Village in the UK Town in the UK City in the UK What is a settlement? What are some of the physical features of the United Kingdom? A settlement is a place where people have chosen to live. -
OATS Annual Report 2019-2020
Annual Report 2019/2020 1 ANNUAL REPORT 2019 / 2020 Photo: Brodie Hood Applause2 Annual Report 2019/2020 for hard work in the face of adversity Foreword from the Chairman A successful, safe return to work after lockdown means we UK’s biggest ever path scheme really can celebrate a great year for OATS despite problems by the end of December. Another caused by Coronavirus. cheer should go to the team that completed the Speyside Way Teams have been back at work on paths on Lochnagar, Ben extension, now no doubt getting More at Crianlarich, and the Storr, and the Fairy Pools toilet good use. block on Skye will be complete in the very near future. It is important people know a great deal of time, money Our car-parking staff have also been back on duty – and and hard work goes into making sure they can use the hard at it, as visits to Scotland’s countryside soared. It has countryside without damaging it. To that end OATS has never been more clear just how essential it is to provide basic broadened its publicity drive since the start of 2020, gaining facilities for access in the countryside, and it is extremely coverage in Scottish and UK national media, and hopes to encouraging to see the car parks generating much needed build on that work, to help drive up donations and volunteers revenue after a collapse in income from April to June this support from countryside users. year. Those donations, plus fundraising via trailhead facilities In addition, OATS volunteering re-started in early September, such as the Glen Muick and Fairy Pools car parks, will be with regular Wednesday sessions to ensure our paths are essential in the future as OATS’ mountain-path work moves maintained and path users can give something back. -
The Cairngorm Club Journal 012, 1899
BEINN DEARG. BY ALEX. INKSON M'CONNOCHIE. "DEARG" is an adjective frequently applied to hills; the Beinn Dearg is a Ross-shire mountain, twin, in height, to Schichallion (3547). Seen from the Fannichs (C.C.J., Vol. II., p. 22), Beinn Dearg is most attractive, possibly all the more so that its position evidently places it beyond general reach. Yet it can be negotiated in a week-end excursion from the head- quarters of the Club, and the member who makes it his first Ross-shire ascent will be rewarded beyond expecta- tion, and will have humbled ideas of the prospect from the summits of his favourite Cairngorms. Beinn Dearg has a commanding position on the watershed of Scotland; Loch Broom acts as receiver for the Minch of its western slope streams, while the Cromarty Firth performs that office on the other side for the Moray Firth. The long Garve and Ullapool road affords compara- tively easy access to Beinn Dearg, albeit there is only one inn between the extreme points. The mail coach, neces- sarily heavily subsidised, is not without advantage to the mountaineer who has fixed on Aultguish Inn, ten miles from Garve, as his base of operations. Between the Inn and the point (six miles) where it is necessary to leave the turnpike, milestones are more frequent than houses, and the telegraph poles have to be protected from the attacks of the deer during the rutting season. It is an ideal Thedistrict, therefore Cairngorm, it will be perceived, for a townsman'Clubs holiday. The ten miles from Garve Station may be con- siderably curtailed by the pedestrian who uses the " short cut", part of the old main thoroughfare, which, passing over a long hilly moor, has the additional advantages of utter solitude and inacquaintance with Macadam or his works. -
Global Warming and Mycoflora in the Baltic Region
ACTA MYCOLOGICA Dedicated to Vol. 41 (1): 79-94 Prof Dr. ALINA SKIRGIEŁŁO, 2006 Warszawa, with motivation of her 95th birthday Global warming and mycoflora in the Baltic Region HANNS KREISEL Zur Schwedenschanze 4, D 17498 Potthagen, [email protected] Kreisel H.: Global warming and mycoflora in the Baltic Region. Acta Mycol. 41 (1): 79 94, 2006. The author discusses possible effects of global warming on distribution and ecology of larger fungi, and presents examples of suggested indicator species which apparently are spreading from south to north. Only Basidiomycetes are corncerned, while actually no case of non lichenized Ascomycetes is known. A continued monitoring of the mentioned species is recommended. Key words: mycoflora, Basidiomycetes, global warming, Baltic Region INTRODUCTION Global warming (climatic change) with its consequences for weather and local climate, rising sea level, retreat of glaciers and of polar ice calottes, and subsequent nature catastrophes, actually is much disputed in newspapers, journals, and book publications. Highly reputed specialists of climatology, oceanography, or physics, have investigated the phenomena (e. g. Rahmstorf, Schellnhuber 2006). Since the end of last Ice Age, some 15 000 years ago, climate in central and northern Europe is warming, and enormous ice calottes have retired from this re- gion, making possible a re-settelement of large areas by vegetation and fauna. This process was not continuous, but interrupted by phases of standstill alternating with phases of further warming. Nevertheless, the actual phase of relatively fast warming is regarded as man-made to a large extent, and therefore requires special attention by scientists. Also in mycology, we are contemporary witnesses of changes in distribution and ecology of fungi, and we should use the chance to observe and describe the corre- sponding evolutions.