Journal articles on the topic 'Edinburgh and Northern Railway Company'

[For the English full text of the article please see the attached PDF-File (English version follows Russian version)].Russian Railways and Pubic Joint Stock Company Gazprom have signed on 30 March 2017 an agreement on the joint implementation of an investment project to construct the Northern Latitudinal Railway (NLR) Obskaya- Salekhard- Nadym- Pangody- Novy Urengoy- Korotchaevo and its railway approaches. Based on releases of press service of JSC Russian Railways

David Woods and Jon Hough, two British actors who form the theatre company Ridiculusmus, are both pursuing PhDs in Comedy at the University of Kent. They know a thing or two about comedy and have strutted their stuff touring on various stages. Their Edinburgh Festival Three Men in a Boat (1992), inspired by Jerome K. Jerome’s satirical novel, was one of their early successes. As much as Jerome’s novel hinges on place and space, so does their latest show, Say Nothing, part of the High Performance Rodeo and also on tour in Vancouver and Edmonton.

The global economic development project, called «the Silk Road», as well as «the One Belt — One Road» initiative, implemented on the basis of an initiative of the PRC government, combines many areas and individual projects. Each of them — the northern, southern and marine ones, requires significant investments and sound political decisions. The PRC is working in this direction today, redistributing resources for development of each branch of «the Silk Road». The confidence in the need of developing not only the economy, but also the socio-social relations, the culture of the territories of penetration, creates special requirements for both direct developers and companies implementing projects in terms of the global initiative. In the annual summaries of economic and exchange news, of course, a special place is occupied by information about the leaders of the project. Among dozens of the leaders, one can single out the top three companies that have made a massive investment breakthrough over the past three years. Among these companies is the All-China Civil Engineering Corporation operating on the open market since 2007 after a series of structural transformations of the largest leaders in construction and oil sectors. The second place is occupied by the company «Chinese Railways», the number of personnel of which today exceeds 10 million people. The third place belongs to the Chinese Railway Construction Company, as the successor to the Chinese Railway Engineering Corps. These three leaders in this article are analyzed on the basis of exchange indicators (all companies have the form of public companies), as well as financial reporting indicators. To compare the activity intensity of the silk road investors, the article presents the data of the Russian PJSC «Gazprom».

Subject area The subject areas are strategic management, transportation management and business management. Study level/applicability This case is useful for undergraduate and postgraduate level students majoring in strategic management, transportation management and business management. Case overview Etihad Rail Company is planning to implement a mega infrastructure project in the United Arab Emirates (UAE). They have included freight rail system as part of the 2030 Abu Dhabi economic vision and the UAE national Charter 2021. The plan is to link the UAE’s main cities via the Gulf Cooperation Council (GCC) border. This ambitious project presents a formidable task for the Etihad Rail Company and the region, as there is no previous railway history of this kind. The project requires coordination of rail standards from East of Ghwefatet and the Northern Emirates cities and will ultimately be combined with the Western Saudi Arabia borders. The transportation system in the region will be improved greatly with the introduction of a cargo and passenger railway system in addition to the current road system and other means of transportation. The Etihad railway network is the first infrastructure project in the UAE, and it will bring economic, strategic, social and environmental changes to the country. This case aims to present an overview of the strategic management dimensions of the Etihad Rail and the processes involved. This case will analyze whether Etihad’s top management team should make a decision to focus only on freight rail or to include passenger transportation as well. Many questions will be addressed in this paper such as the following: What steps should Etihad take to start passenger rail? Will economical, strategic and environmental aspects affect it? And if so, how? The case will focus on the analysis of the different aspects of Etihad Rail by using strategic management tools as guidance for implementation and determining its success factors. Expected learning outcomes In this case, the students can learn and understand the purpose of commencing cargo rail projects in the region; discuss the mechanisms which help in promoting sustainability and the business growth of Etihad Rail; and identify the challenges and issues freight rail may face in terms of legal, economic and environmental aspects and identify and alternative solutions. Supplementary material Teaching notes are available upon request. Subject code CSS 11: Strategy.

Based on materials from the Russian State Historical Archive of the Far East and a number of other sources, the present article examines the activities of the Manchurian Agricultural Society (MAS). Founded in Harbin in 1912, MAS was actively involved in the developing of fertile land along the SinoEastern Railway (Kitaisko-vostochnaia zheleznaya doroga) strip. As the article points out, the leadership of the Company also came up with plans for the colonization of Northern Manchuria, the territory of which belonged to China. So far historians never considered the activities of MAS from this angle; MAS has so far been credited with the role of a conductor of Russian agricultural knowledge, through training specialists for agriculture in Manchuria and offering agro-technical education to the population living along the Sino-East Railway. Until Russia entered the First World War, MAS had some chances of obtaining support for its project in commercial and industrial circles, which were interested in strengthening Russian influence in northeast China. The author notes that serious adjustments in the activities of MAS were due to changes in the international political situation in 1914-1915. Circles in the Russian government were interested in maintaining friendly relations with their eastern neighbors, China and Japan. It is shown that in the changing political environment, without receiving support from the Russian government and the Governor-General of the Amur Province, the Company was able to redirect its activities. Its leadership concentrated on trying to create a special Colonization Society and a subsidizing Colonization Bank, whose funds were to be composed of shares, bonds, and treasury subsidies. The goal of this new Society and the Bank was to support Russia's economic undertakings in the Far East - the organization of agricultural and industrial enterprises, and the provision of financial and technical assistance to them. However, the First World War, which went very badly for Russia, did not allow for a realization of these plans. The problems of the colonization of the region were not resolved.

Historical Survey of the Railway Development in West Africa The present day railway system in West Africa is the result of the transport-policy developed by the colonial powers (France, Great Britain and Germany) at the end of the 19th century. It is remarkable that no network of railways, like in Southern Africa, was brought about. The colonial railways in West Africa were built by the State or by a joint-stock company within the borders of one colony to export the raw materials from the production centres to the harbours. Nevertheless railways were built for more than economical grounds only, in West Africa they had to accomplish a strategic and military role by “opening Africa for the European civilization”. Hargreaves calls railways the “heralds of new imperialism” and Baumgart speaks of the own dynamics of the railways, to push the European colonial powers further into Africa ... The construction of a railway needed a very high capital investment and the European capitalists wouldn’t like to take risks in areas that were not yet “pacified”. It is remarkable how many projects to build a Transcontinental railway right across the Sahara desert largely remained on paper. Precisely because such plans did not materialize, however, the motive force they provided to such imperialist actions as political-territorial annexations can be traced all the more clearly. The French built the first railway in West Africa, the Dakar - St-Louis line (Senegal), between 1879 and 1885. This line stimulated the production of ground-nuts, although the French colonial-military lobby has had other motives. The real motivation became very clear at the construction of the Kayes-Bamako railway. Great difficulties needed the military occupation of the region and the violent recruitment of thousands of black labourers, all over the region. The same problems transformed the building of the Kayes-Dakar line into a real hell. Afterwards the Siné Saloum region has been through a “agricultural revolution”, when the local ground-nuts-producers have been able to produce for foreign markets. The first British railways were built in Sierra Leone and the Gold Coast-colony (Ghana). Jn Nigeria railway construction stimulated the growth of Lagos as an harbour and administrative centre. Lugard had plans for the unification of Nigeria by railways. The old Hausa town of Kano flourished after the opening of the Northern Railway, for other towns a period of decline had begun. Harbour cities and interior railwayheads caused an influx of population from periphery regions, the phenomenon is called “port concentration”. Also the imperial Germany built a few railwaylines in their former colony Togo, to avoid the traffic flow off to the British railways. ifs quite remarkable that the harbours at the Gulf of Guinea-coast developed much later than the harbours of Senegal and Sierra Leone. After the First World War only a few new railways were constructed, the revenues remained very low, so the (colonial) state had to take over many lines. The competition between railways and roadtransport demonstrated the first time in Nigeria, it was the beginning of the decline of railways as the most important transportsystems in West Africa. Only multinational companies built specific railways for the export of minerals (iron, ore and bauxite) after the Second World War, and the French completed the Abidjan - Ouagadougou railway (1956). The consequences of railway construction in West Africa on economic, demographic and social sphere were not so far-reaching as in Southern Africa, but the labour migration and the first labour unions of railwaymen who organized strikes in Senegal and the Ivory Coast mentioned the changing social situation. The bibliography of the West African railways contains very useful studies about the financial policy of the railway companies and the governments, but only a few railways were already studied by economic historians.

Abstract When I first visited Brent, the defunct logging village, now campgrounds in the northern reaches of Algonquin Provincial Park I went searching for ghost stories. Often described as a “ghost town,” Brent has been occupied since the earliest days of logging in the Ottawa River/Kiji Sibi Valley and holds an important place in the oral history of the Park. The village was a place where many died after violent accidents during the timber rush of the eighteen-hundreds, where Algonquin Anishinaabe Peoples had camped and likely held a village of their own prior to colonization. Brent was once a bustling community, the former site of the Kish-Kaduk Lodge and an important railway stopover during the First World War. Further, Brent was home to the last year round resident of the Park. Mr. Adam Pitts, known to many local cottagers as the “Mayor” passed away in his home in 1998 one year after the railroad tracks were removed by the Canadian National Railway Company and the electricity was shut off. Now his cottage is a ruin some claim to be haunted by the Mayor’s restless ghost. And there are other ghost stories I heard in Brent that haunt the edges of the colonial imagination, stalking unwary travellers as they meander through what they sometimes assume to be “pristine wilderness.” Common patterns of self-apprehension and identity formation associated with tourism and heritage management in Algonquin Park are imbued with nationalist value through a prismatic complex of cultural appropriation, the denial of complicity in colonial violence, and the contingent obfuscation of Indigenous presence and persistence in the area, a process I call haunted recreation. Countering this complex is critical for working past the historical and intergenerational trauma associated with Canadian settler-colonialism and the contemporary inequities of Canadian society.

En este escrito se hace referencia a las transformaciones en el mercado laboral en la Región Caribe de Costa Rica Costa Rica. El objetivo consiste en comprender cambios en la composición de la fuerza laboral y en las condiciones laborales, en lo que respecta a la producción agroexportadora así como a la construcción de infraestructura ferroviaria, en un periodo comprendido desde 1890 hasta 1930. Para establecer las conexiones, se discuten las relaciones comerciales entre Costa Rica, Panamá y Jamaica, las migraciones laborales entre las mismas, y las investigaciones sobre la United Fruit Company en Cuba, que además, son tomadas como referente comparativo. La bibliografía consultada, consiste en publicaciones relativas a la historia del trabajo de las multinacionales bananeras en Centroamérica y el Caribe ístmico e insultar. Las fuentes comprenden los Censos Nacionales de 1891 y 1927, así como el Fondo Northern, disponible en el Archivo Nacional de Costa Rica (ANCR). Palabras Clave: historia del trabajo, mercado laboral, ferrocarriles, caribe.

<p><strong>Purpose:</strong> Retail sales growth has been sluggish in the recent decade in North European countries. Number of factors have caused this, like problems in macro-economy, sanctions and the effect of ageing population. Also increasing amount of e-commerce from China has taken its share. Future development paths need to be researched further to identify the outlook of North European retail.</p><p><strong>Methodology/Approach:</strong> Four different imported items were examined, which were hypothetically planned to be brought on Estonian consumer markets from China. We take into account freight costs, custom duties, VAT and profit margin requirement. Also lead time performance is being examined.</p><p><strong>Findings:</strong> Analysis shows that company based imports is not that viable model as profit margin requirement as well as governmental costs (duty and VAT) take lion share from overall costs. Even if profit requirement of company importing the products would decrease, wage inflation in Asia and freight will probably lead to higher product prices. Therefore, e-commerce needs to enlarge to lower cost manufacturing locations and/or use more direct sales to consumers. Total lead time soughts new solutions too (e.g. railway connection to Europe).</p><p><strong>Research Limitation/implication:</strong> Examination is limited to small Estonian market, and their custom tariffs and VAT. Also logistics costs to Northern Europe are higher than to Central Europe.</p><strong>Originality/Value of paper:</strong>Research is one of the first based on the examination of products and overall costs. It adds value through understanding of import cost structures.<p> </p>

The article analyzes the possibilities for prospecting, evaluation, exploration and extraction of zinc and lead deposits in the Arctic. The reserves and resources of zinc and lead deposits and ore occurrences on the Novaya Zemlya archipelago, on Vaygach Island, in the Polar Urals and in the Northern Timan are cal-culated on the territory of the Russian Arctic. The predominant reserves are represented by the Pavlovskoye deposit, which is being prepared for development by JSC First Mining Company of the Rosatom State Corporation. In 2019, the design of a mining enterprise was initiated, no lead and zinc mining has been carried out within the Arctic zone. A promising object is the Saureyskoye deposit in the Polar Urals. The problem is the remoteness of the site from transport highways. It is necessary to plan the construction of a dirt road from the deposit to the railway. Cargo can then be sent to the ports of the Gulf of Ob or to the port of Indiga when it is put into operation. Lead and zinc deposits on the island of Vaygach and on the Arctic coast near Amderma were previously developed. It is necessary to reassess their reserves and to determine possible development options. The extracted ore will be transported through the port of Amderma. In the Northern Timan, reassessment of non-ferrous metal ores should be carried out in a complex (lead, zinc, molybdenum, copper, nickel). Ore mining may be appropriate in connection with the construction of the deep-water seaport of Indiga. The purpose of this article is to study the mining, geological and economic characteristics of lead-zinc ore deposits and the spatial organization of marine communications for the development of the mineral resource complex of the Arctic zone of Russia. Mining facilities in the Arctic have an important strategic importance for strengthening national security of the country.

Sabah (previously known as British North Borneo) occupies the whole of the northern portion of the island of Borneo, covering an area of 76, 115 square kilometres. Its immediate neighbours are Brunei, Sarawak and Kalimantan (Indonesian Borneo). From 1882 to 1942, Sabah was administered by the British North Borneo (Chartered) Company. The territory possessed three main attractions: its timber, its reputed minerals and its land. Timber has now grown to be amajor export commodity, second only to petroleum. With the exception of deposits of coal and some gold, economic resources of other sought-after minerals were not proven during the period. The land proved to be the most valuable asset. Many crops were experimented with: tobacco, sugar cane, coffee, coconuts and rubber and they laid the basis for the economic development of the territory. The expansion of these crops was largely assisted by the introduction of a modern transport system which supplemented the original means of communication, the rivers. The railway in particular provided the impetus for the rubber boom on the west coast. In turn, this resulted in the emergence of an export-oriented economy, specializing in rubber, timber, copra and tobacco. From 1942, Sabah was occupied by the Japanese until its liberation in 1945. After a brief period under military administration, it became a British Colony in 1946. Under colonial rule from 1946 to 1963 the previous pattern of economic exploitation continued.

Spiro Munayyer's account begins immediately after the United Nations General Assembly partition resolution of 29 November 1947 and culminates in the cataclysmic four days of Lydda's conquest by the Israeli army (10-14 July 1948) during which 49,000 of Lydda's 50,000 inhabitants ("swollen" with refugees) were forcefully expelled, the author himself being one of those few allowed to remain in his hometown. Although the author was not in a position of political or military responsibility, he was actively involved in Lydda's resistance movement both as the organizer of the telephone network linking up the various sectors of Lydda's front lines and as a volunteer paramedic, in which capacity he accompanied the city's defenders in most of the battles in which they took part. The result is one of the very few detailed eye-witness accounts that exists from the point of view of an ordinary Palestinian layman of one of the most important and tragic episodes of the 1948 war. The conquest of Lydda (and of its neighbor, Ramla, some five kilometers to the south) was the immediate objective of Operation Dani-the major offensive launched by the Israeli army at the order of Ben-Gurion during the so-called "Ten Days" of fighting (8-18 July 1948), between the First Truce (11 June-8 July) and the Second Truce (which started on 18 July and lasted, in theory, until the armistice agreements of 1949). The further objective of Operation Dani was to outflank the Transjordanian Arab Legion positions at Latrun (commanding the defile at Bab al-Wad, where the road from the coast starts climbing toward Jerusalem) in order to penetrate central Palestine and capture Rumallah and Nablus. Lydda and Ramla and the surrounding villages fell within the boundaries of the Arab state according to the UNGA partition resolution. Despite their proximity to Tel Aviv and the fall of many Palestinian towns since April (Tiberias, Haifa, Jaffa, Safad, Acre, and Baysan), they had held out until July even though little help had reached them from the Arab armies entering on 15 May. Their strategic importance was enormous because of their location at the intersection of the country's main north-south and west-east road and rail lines. Palestine's largest British army camp at Sarafand was a few kilometers west of Lydda, its main international airport an equal distance to the north, its central railway junction at Lydda itself. Ras al-Ayn, fifteen kilometers north of Lydda, was the main source of Jerusalem's water supply, while one of the largest British depots was at Bayt Nabala, seven kilometers to its northeast. The Israeli forces assembled for Operation Dani were put under the overall command of Yigal Allon, the Palmach commander. They consisted of the two Palmach brigades (Yiftach and Harel, the latter under the command of Yitzhak Rabin), the Eighth Armored Brigade composed of the Second Tank Battalion and the Ninth Commando Battalion (the former under the command of Yitzhak Sadeh, founder of the Palmach, the latter under that of Moshe Dayan), the Second Battalion Kiryati Brigade, the Third Battalion Alexandroni Brigade, and several units of the Kiryati Garrison Troops (Khayl Matzav). The Eighth Armored Brigade had a high proportion of World War II Jewish veterans volunteering from the United States, Britain, France, and South Africa (under the so-called MAHAL program), while its two battalions also included 700 members of the Irgun Zva'i Le'umi (IZL). The total strength of the Israeli attackers was about 8,000 men. The only regular Arab troops defending Lydda (and Ramla) was a minuscule force of 125 men-the Fifth Infantry Company of the Transjordanian Arab Legion. The defenders of Lydda (and Ramla) were volunteer civilian residents, like the author, under the command of a retired sergeant who had served in the Arab Legion. The reason for the virtual absence of Arab regular troops in the Lydda-Ramla sector was that the Arab armies closest to it (the Egyptian in the south, the Arab Legion in the east, and the Iraqi in the north) were already overstretched. The Egyptian northernmost post was at Isdud, thirty-two kilometers north of Gaza and a like distance southeast of Ramla-Lydda as the crow flies. The Iraqi southernmost post was at Ras al-Ayn, where they were weakest. And although the Arab Legion was in strength some fifteen kilometers due east at Latrun, the decision had been taken not to abandon its positions on the hills between Ras al-Ayn and Latrun for fear of being outflanked and cut off by the superior Israeli forces in the plains where Lydda and Ramla were situated. Indeed, as General Glubb, commander of the Arab Legion, informs us, he had told King Abdallah and the Transjordanian prime minister Tawfiq Abu Huda even before the end of the Mandate on 15 May that the Legion did not have the forces to hold and defend Lydda and Ramla against Israeli attacks despite the fact that these towns were in the area assigned to the Arabs by the UNGA partition resolution. This explains the token force of the Arab Legion-the Fifth Infantry Company. Thus, the fate of Lydda (and Ramla) was sealed the moment Operation Dani was launched. The Israeli forces did not attack Lydda from the west (where Lydda's defenses facing Tel Aviv were strongest), as the garrison commander Sergeant Hamza Subh expected. Instead, they split into two main forces, northern and southern, which were to rendezvous at the Jewish colony of Ben Shemen east of Lydda and then advance on Lydda from there. After capturing Lydda from the east they were to advance on Ramla, attacking it from the north while making feints against it from the west. Operation Dani began on the night of 9-10 July. Simultaneously with the advance of the ground troops, Lydda and Ramla were bombed from the air. In spite of the surprise factor, the defenders in the eastern sector of Lydda put up stout resistance throughout the 10th against vastly superior forces attacking from Ben Shemen in the north and the Arab village of Jimzu to the south. In the afternoon, Dayan rode with his Commando Battalion of jeeps and half-tracks through Lydda in a hit-and-run raid lasting under one hour "shooting up the town and creating confusion and a degree of terror among the population," as the Jewish brothers Jon and David Kimche put it. This discombobulated the defenders, some of whom surrendered. But the following morning (11 July) a small force of three Arab Legion armored cars entered Lydda, their mission being to help in the evacuation of the beleaguered Fifth Infantry Company. Their sudden appearance both panicked the Israeli troops and rallied the defenders who had not surrendered. The Israeli army put down what it subsequently described as the city's "uprising" with utmost brutality, leaving in a matter of hours in the city's streets about 250 civilian dead in an orgy of indiscriminate killing. Resistance continued sporadically during the 12th and 13th of July, its focus being Lydda's police station, which was finally overrun. As of 11 July, the Israeli army began the systematic expulsion of the residents of Lydda and Ramla (the latter having fallen on 12 July) toward the Arab Legion lines in the east. Also expelled were the populations of some twenty-five villages conquered during Operation Dani, making a total of some 80,000 expellees-the largest single instance of deliberate mass expulsion during the 1948 war. Most of the expellees were women, children, and elderly men, most of the able-bodied men having been taken prisoner. Memories of the trek of the Lydda and Ramla refugees is branded in the collective consciousness of the Palestinians. The Palestinian historian Aref al-Aref, who interviewed survivors at the time, estimates that 350 died of thirst and exhaustion in the blazing July sun, when the temperature was one hundred degrees in the shade. The reaction of public opinion in Ramallah and East Jerusalem at the sight of the new arrivals was to turn against the Arab Legion for its failure to help Lydda and Ramla. Arab Legion officers and men were stoned, loudly hissed at and cursed, a not unintended outcome by the person who gave the expulsion order, David Ben-Gurion, and the man who carried it out, Yitzhak Rabin, director of operations for Operation Dani.

Editorial – Revista Ambiente Contábil – Volume 14 – Número 1 – Ano 2022 (Jan./Jun. 2022) A Revista Ambiente Contábil (Ambiente) apresenta na sua 27ª edição 19 (dezenove) artigos que tratam de assuntos relevantes para a área contábil; 01 (uma) resenha de livro e 15 (quinze) artigos no idioma inglês (versão de artigos submetidos em português). Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Aplicabilidade dos modelos CAPM local, CAPM local ajustado e CAPM ajustado híbrido ao mercado brasileiro de Vandliny Paiva Martins Teixeira, Moisés Ferreira da Cunha e Thaisa Renata dos Santos com o objetivo de verificar a aplicabilidade dos modelos CAPM local, CAPM Local Ajustado e CAPM Ajustado Híbrido ao mercado brasileiro, a partir da análise de suas respectivas premissas e, adicionalmente, verificar a existência de diferenças estatísticas significativas entre os modelos. Artigo 2 - Gerenciamento de resultados e de capital por bancos latino-americanos com instrumentos financeiros José Alves de Carvalho, Júlio César Gomes Mendonça, Maurício Soares de Faria Júnior e José Alves Dantas com o objetivo de avaliar se os bancos da América Latina utilizam os ganhos e perdas não realizados com instrumentos financeiros, registrados como outros resultados abrangentes, com o objetivo de gerenciamento de resultados e de capital regulatório. Artigo 3 - Cultura organizacional e desempenho financeiro: evidências em empresas listadas no Índice Brasil 100 de Leonardo Portella Ilowski, Iago França Lopes, Cintia Lopes da Silva Vieira, Danieli de Assis Machado, Ruberval Gonçalves de Matos e Nayane Thais Krespi Musial com o objetivo de analisar a relação entre cultura organizacional e desempenho financeiro de empresas listadas no IBrX 100. Artigo 4 - Impacto da exclusão do ICMS da base de cálculo do PIS e da COFINS: estudo sobre a decisão do STF e seus efeitos em uma empresa do segmento alimentício de Jéssica Andressa Zago, Letícia Twardowski da Silva e Vitor Paulo Rigo com o objetivo de apresentar o impacto da decisão proferida pelo Supremo Tribunal Federal que exclui o ICMS da base de cálculo do PIS e da COFINS e demonstrar o montante dessas contribuições a serem restituídas por uma empresa do setor alimentício, enquadrada no regime do Lucro Real. Artigo 5 - Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas de Naline Tres, Claudia Dalla Porta, Sady Mazzioni, Cristian Bau Dal Magro e Daniela Di Domenico com o objetivo de analisar a relação entre as práticas de responsabilidade socioambiental no desempenho das companhias abertas listadas na [B3]. Artigo 6 - Agressividade tributária nas empresas de capital aberto que atuam em mercado regulado de Thaís Salvatori França e Francisco Antonio Bezerra com o objetivo de identificar se o mercado regulado por intermédio de suas agências é fator determinante para uma postura de menor agressividade tributária nas empresas. Artigo 7 - Avaliação da condição econômico-financeira de operadoras brasileiras de planos de saúde: uma nota sobre finanças e regulação de Carlos Henrique Rocha, Gladston Luiz da Silva e Paulo Augusto Pettenuzzo de Britto com o objetivo de avaliar o desempenho econômico-financeiro de operadoras brasileiras de planos de saúde e investigar possíveis fontes de variações relativas dos índices estudados. O artigo discute, ainda, a questão da regulação a partir da análise econômico-financeira dos entes regulados. Artigo 8 - O impacto do uso da tecnologia no desempenho da produção leiteira: manejo tradicional, compost barn e free stall de Ana Maria Meinl e Euselia Paveglio Vieira com o objetivo de analisar a contribuição do uso de tecnologias e sistemas de produção diferenciados na formação dos resultados da atividade leiteira de três propriedades rurais, que utilizam diferentes sistemas produtivos e estão localizadas na região Noroeste do Estado do Rio Grande do Sul. Artigo 9 - Análise da relação da quantidade de participantes ativos das entidades fechadas de Previdência Complementar (EFPC) com o ambiente socioeconômico de Ivone Pedro de Lima, Elis Regina de Oliveira, Geovane Camilo dos Santos, Dryelle Laiana de Jesus Silva dos Santos e Élcio Dihl Oliveira com o objetivo de analisar a associação entre a quantidade de participantes ativos de planos de previdência, vinculados às EFPC, e as variáveis: PIB, taxa de desocupação, inflação (INPC), taxa de juros (Selic), quantidade de EFPC e fluxo de entrada e saída de participantes ativos. Artigo 10 - Transparência corporativa e desempenho: qual o papel das mulheres nessa relação? de Verivaldo Alves de Freitas, Messias Elmiro Gomes Loiola de Oliveira, Jislene Trindade Medeiros e Márcia Martins Mendes De Luca com o objetivo de investigar a influência da participação feminina no conselho de administração na relação entre a transparência corporativa e o desempenho de empresas brasileiras. Artigo 11 - Análise da viabilidade econômica, em condições de riscos, do sistema de confinamento utilizado para a terminação de bovinos no estado de São Paulo, Brasil de Kaio Expedito Rodrigues Queiroz, Janderson Damaceno dos Reis e André Rozemberg Peixoto Simões com o objetivo de avaliar a sensibilidade e a viabilidade econômica do sistema de confinamento utilizado para a engorda de bovinos tomando como referência uma propriedade localizada no norte do estado de São Paulo, Brasil. Artigo 12 - Avaliação do nível de disclosure de arrendamentos mercantis nas demonstrações contábeis de empresas de consumo não-cíclico: um estudo sob a luz do novo IFRS 16 de Ícaro Luiz de Sousa Silva, Alexandre Gonzales e Fernando de Almeida Santos com o objetivo de averiguar o nível de disclosure contábil demandado de acordo com o IFRS16 nas empresas de capital aberto na B3, mais precisamente no segmento de consumo não-cíclico. Artigo 13 - Desempenho dos maiores bancos brasileiros: um estudo sobre o impacto da crise subprime de Cristiana Maria Coeli e Vanessa Martins Pires com o objetivo de analisar o impacto da crise subprime no desempenho dos maiores bancos brasileiros, utilizando indicadores contábeis que permitem mensurar o comportamento dos índices de inadimplência, a evolução das despesas com Provisão para Devedores Duvidosos (PDD), do volume de ativos totais e dos índices de rentabilidade. Seção 2: Contabilidade Aplicada ao Setor Público e ao Terceiro Setor Artigo 1 - Emenda Constitucional n.º 95/2016 e seu impacto em uma universidade federal de Viviane Amorim de Oliveira, Eduardo Tadeu Vieira, Tiago Mota dos Santos e Jorge Katsumi Niyama com o objetivo de avaliar, em um cenário hipotético e por meio de abordagem retrospectiva, no período de 1995 a 2017, os efeitos da Emenda Constitucional n.º 95/2016 sobre o orçamento da Universidade de Brasília, a partir de um modelo econométrico de previsão de despesa paga. Artigo 2 - Impactos na eficiência do gasto público na educação fundamental dos municípios paulistas por meio das categorias do elemento da despesa de Gabriel Santana Machado, Jaime Crozatti, Vinicius Macedo de Moraes, Bianca de Oliveira e Carlos Eduardo de Oliveira Silva com o objetivo de mensurar os impactos dos gastos públicos na educação fundamental dos municípios paulistas sobre a eficiência do gasto público educacional. Artigo 3 - Eficiência do sistema de transporte metroferroviário brasileiro: uma aplicação da Análise Envoltória de Dados de Maria Cecilia da Silva Brum e Tiago Wickstrom Alves com o objetivo de analisar a eficiência técnica das empresas metroferroviárias brasileiras. Seção 3: Pesquisas de Campo sobre Contabilidade (Survey) Artigo 1 - Controles internos para o gerenciamento de riscos: percepção de auditores e gestores de Isadora Marques dos Santos, Rosângela Queiroz Souza Valdevino, Rosilania Silva de Queiroz, Adriana Martins de Oliveira, Letícia Jéssica Freitas de Oliveira e Meskla Gislainy Marques da Silva com o objetivo de analisar a percepção dos auditores e gestores em relação aos controles internos no gerenciamento de riscos nas empresas. Artigo 2 - Sistema eletrônico de informações em uma instituição pública do estado de Pernambuco: uma análise da aceitação e uso do sistema de Antônio Alves da Silva, Paulo de Tasso de Souza Junior e Alessandra Carla Ceolin com o objetivo de promover uma avaliação da aceitação e uso da tecnologia implantada (Sistema Eletrônico de Informações) em uma instituição pública do estado de Pernambuco, sob a perspectiva dos usuários internos do sistema à luz da Teoria Unificada de Aceitação e Uso da Tecnologia (Venkatesh, Morris, Davis & Davis, 2003). Artigo 3 - Avaliação da utilização do Portal Capes de periódicos na ótica dos usuários pesquisadores em administração e contabilidade com base na escala SERVQUAL de Ana Carolina Vasconcelos Colares e Cássia de Oliveira Ferreira com o objetivo de avaliar a utilização do Portal Capes de Periódicos na ótica dos usuários pesquisadores em administração e contabilidade, e investigar a relação entre a satisfação do usuário com as cinco dimensões do modelo SERVQUAL de avaliação de serviços. Seção 4: Casos de Ensino Aplicados a Contabilidade Não houve submissão. Seção 5: Resenhas de Teses, Dissertações e Livros sobre Contabilidade Resenha 1 - Resenha do livro: Escola Nacional de Administração Pública (ENAP). Capacidades Estatais para Produção de Políticas Públicas: Resultados do Survey sobre o Serviço Civil no Brasil. Brasília: Enap, 2018, 74 páginas, Cadernos Enap, 56, ISSN: 0104-7078 Autores: Everaldo Nogueira de Souza e Antônio Carlos Brunozi Júnior Seção 6: Banco de Dados (Arquivos suplementares em Excel) Não houve submissão. Seção 7: Internacional (S7) ENGLISH Section 1 Article 2 (Section 1) – Earnings and capital management by Latin American banks through financial instruments of José Alves de Carvalho, Júlio César Gomes Mendonça, Maurício Soares de Faria Júnior and José Alves Dantas. The purpose of this study is to assess whether banks in Latin America make use of unrealized gains and losses through financial instruments, recorded as other comprehensive income, when engaging in earnings management and capital resource allocation. Article 3 (Section 1) – Organizational culture and financial performance: evidence in companies listed in the Brazil Index 100 of Leonardo Portella Ilowski, Iago França Lopes, Cintia Lopes da Silva Vieira, Danieli de Assis Machado, Ruberval Gonçalves de Matos and Nayane Thais Krespi Musial. The study investigates the relationship between organizational culture and financial performance of companies classified in the IBrX 100. Article 4 (Section 1) - Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company of Jéssica Andressa Zago, Letícia Twardowski da Silva e Vitor Paulo Rigo. This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector, within the framework of the actual profit method. Article 5 (Section 1) - Socio environmental responsibility practices and organizational performance in public companies of Naline Tres, Claudia Dalla Porta, Sady Mazzioni, Cristian Bau Dal Magro and Daniela Di Domenico. Analyze the relationship between socio-environmental responsibility practices in the economic and financial performance of companies listed in [B3]. Article 6 (Section 1) - Tax aggressiveness in publicly traded companies operating in a regulated market of Thaís Salvatori França and Francisco Antonio Bezerra. The research aims to identify whether the regulated market through its agencies is a determining factor for a posture of less tax aggressiveness in companies. Article 7 (Section 1) – An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation of Carlos Henrique Rocha, Gladston Luiz da Silva and Paulo Augusto Pettenuzzo de Britto. This study aims to evaluate the economic-financial performance of Brazilian private health plan operators and investigate possible sources of relative variations in the studied indicators. The article also discusses the question of regulation based on an economic-financial analysis of the regulated entities. Article 8 (Section 1) – The impact of using technology on the performance of dairy production: traditional management, compost barn and free stall of Ana Maria Meinl and Euselia Paveglio Vieira. This theoretical application seeks to analyze the contribution of the use of differentiated technologies and systems in the formation of the results of the dairy activity of three rural properties, which use different productive systems and are located in the Northwest region of the State of Rio Grande do Sul. Calculation of costs of the three properties using the absorption costing method, in order to know the respective results in each production system analyzed. Article 10 (Section 1) – Corporate transparency and performance: what is the role of women in this relationship? of Verivaldo Alves de Freitas, Messias Elmiro Gomes Loiola de Oliveira, Jislene Trindade Medeiros e Márcia Martins Mendes De Luca. In this study, we investigated the influence of female board membership on the relationship between corporate transparency and performance in Brazilian public firms. Article 11 (Section 1) – Analysis of economic viability under risk conditions of a beef cattle feedlot system in São Paulo State, Brazil of Kaio Expedito Rodrigues Queiroz, Janderson Damaceno dos Reis e André Rozemberg Peixoto Simões. Assess the sensitivity and economic viability of the beef cattle feedlot system using as a reference a farm located in northern São Paulo State, Brazil. Article 12 (Section 1) – Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16 of Ícaro Luiz de Sousa Silva, Alexandre Gonzales and Fernando de Almeida Santos. This article then aims to ascertain the level of accounting disclosure required under the IFRS 16 in publicly traded companies in B3, more precisely in the non-cyclical consumer segment. Section 2 Article 1 (Section 2) - Constitutional Amendment 95/2016 and its impact on a federal university of Viviane Amorim de Oliveira, Eduardo Tadeu Vieira, Tiago Mota dos Santos and Jorge Katsumi Niyama. To evaluate the effects of Constitutional Amendment 95/2016 on the budget of the University of Brasília in the period from 1995 to 2017, based on an econometric model for forecasting expenditure, using a hypothetical scenario and a retrospective approach. Article 2 (Section 2) - Impacts on the efficiency of public expenditure in the fundamental education of São Paulo cities through the expenditure element categories of Gabriel Santana Machado, Jaime Crozatti, Vinicius Macedo de Moraes, Bianca de Oliveira and Carlos Eduardo de Oliveira Silva. This study aims to measure the impact of public spending on basic education in São Paulo cities on the efficiency of public educational expenditure. Article 3 (Section 2) - The efficiency of Brazilian railway system: an application of Data Envelopment Analysis of Maria Cecilia da Silva Brum and Tiago Wickstrom Alves. To analyze the technical efficiency of Brazilian railway companies. Section 3 Article 1 (Section 3) - Internal controls for risk management: perception of auditors and managers of Isadora Marques dos Santos, Rosângela Queiroz Souza Valdevino, Rosilania Silva de Queiroz, Adriana Martins de Oliveira, Letícia Jéssica Freitas de Oliveira and Meskla Gislainy Marques da Silva. This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies. Article 3 (Section 3) - Evaluation of the use of the Capes Portal of journals from the perspective of research users in administration and accounting based on the SERVQUAL scale of Ana Carolina Vasconcelos Colares and Cássia de Oliveira Ferreira. The objective of this research is to evaluate the use of the Capes Portal of Periodicals from the perspective of research users in administration and accounting, and to investigate the relationship between user satisfaction with the five dimensions of the SERVQUAL model of service evaluation. Boa leitura. Cordiais saudações! Prof. Dr. Maurício Corrêa da Silva Editor Gerente da Revista Ambiente Contábil

ABSTRACT This article explores the development of railway nationalism and «railway imperialism» within Colombian politics during the early 20th century. It uses the experience of the hitherto unstudied Great Northern Central Railway of Colombia British «free-standing company» as a lens to evaluate the way in which these political currents impacted railway development in the Colombian department of Santander. It argues that the rise of railway nationalism intertwined with regionalism and personal interests represents an important and unacknowledged factor in the collapse of the British company, as well as the overall lack of railway expansion and subsequent economic decline in the department.

From the Foreword: Railroads have been important in American history since the mid-nineteenth century for national unification, the settlement of the American West, the industrial revolution, economic growth, models of complex organization for other large corporations, and the transition of America from rural, agrarian society to urban, industrial society. The railroads’ transformative influence of technological change and social change has been termed “railroadization” (Schumpeter 1939, 1:325-351). Alfred D. Chandler Jr. (1965, 9-12) characterized the railroad industry as the first big business in America. The transcontinental railroads were especially significant. A transcontinental railroad may be defined as a railroad whose eastern terminal is east of the Continental Divide and whose western terminal is on the Pacific coast.… This book, Revised Corporate History of the Northern Pacific Railway As of June 30, 1917, Prepared in Accordance With Valuation Order No. 20 of the Interstate Commerce Commission, is the official history of the Northern Pacific Railway, and it documents corporate changes from the Northern Pacific’s charter on July 2, 1864, to June 30, 1917. It was prepared in accordance with Valuation Order number 20 of the Interstate Commerce Commission. … In order to complete the history of the Northern Pacific Railway it is necessary to add the corporate changes that occurred from 1917 until its merger into the Burlington Northern in 1970.

Históricamente, el desarrollo de los medios de transporte ferroviario en Costa Rica estuvo en función de las agroexportaciones. Así, las vías ferroviarias hacia el Pacífico y el Atlántico Caribe, cumplen el objetivo de comunicar las zonas productoras de café y, posteriormente de banano, con los principales puertos del país. Este artículo está basado en la conjetura de que esta infraestructura, cuyo primer gran vestigio tecnológico lo constituye el tren de la Costa Rica Railway Company, subsidiaria de la Northern Railway Company y esta a su vez, de la United Fruit Company durante el periodo de estudio, contribuye a explicar las causas de porqué de la falta de medidas de protección necesarias, para proteger la vida de los seres humanos y semovientes en general, a nivel de la institucionalidad; las creencias y en las prácticas cotidianas de las y los costarricenses, así como, en aspectos materiales, como la infraestructura. Además, atendemos a una serie de modificaciones en las dinámicas sociales, conflictos y formas de relacionar con la muerte, a raíz de siniestros ferroviarios. La mayoría de los casos que abordamos en este capítulo, son de pasajeros del tren, así como, de personas y animales que fueron golpeadas o atropelladas por el mismo, pues nuestro objetivo radica en explicar la exposición a accidentes de las y los usuarios, de peatones y en los lugares donde los seres humanos y los animales habitan.

Employees have the right to assert their federally-protected rights against their employers when they believe a violation of those rights has occurred. However, workplace retaliation poses challenges for employers reporting illegal or discriminatory acts. This study examines federal and common law to better identify the concept of retaliation and the legal protections against it. The cases analyzed in this study are Thompson v. North American Stainless, Burlington Northern and Santa Fe Railway Company v. White, Bragg v. Munster Medical Research Foundation, Inc., and Hutchinson v. City of Oklahoma City. These cases highlight instances of retaliation against employees exercising their legal rights, showcase circumstances where employees won, and look at affirmative defenses employers can raise. The goal is to deepen understanding around retaliation and the current laws surrounding it. Recommendations and possible remedies for workplace retaliation will be discussed in the latter part of the analysis to better understand the options available to future employees and employers regarding this issue.

The present day railway system in West Africa is the result of the transportpolicy developed by the colonial powers (France, Great Britain and Germany) at the end of the 19th century. lt is remarkable that no network of railways, like in Southern Africa, was brought about. The colonial railways in West Africa were built by the State or by a joint-stock company within the borders of one colony to export the raw materials from the production centres to the harbours. Nevertheless railways were built for more than economical grounds only, in West Africa they had to accomplish a strategic and military role by "opening Africa for the European civilization". Hargreaves calls railways the "heralds of new imperialism" and Baumgart speaks of the own dynamics of the railways, to push the European colonial powers further into Africa... The construction of a railway needed a very high capital investment and the European capitalists wouldn't like to take risks in areas that were not yet "pacified". It is remarkable how many projects to build a Transcontinental railway right across the Sahara desert largely remained on paper. Precisely because such plans did not materialize, however, the motive force they provided to such imperialist actions as political-territorial annexations can be traced all the more clearly.The French built the first railway in West Africa, the Dakar - St-Louis line (Senegal), between 1879 and 1885. This line stimulated the production of ground-nuts, although the French colonial-military lobby has had other motives. The real motivation became very clear at the construction of the Kayes - Bamako railway. Great difficulties needed the military occupation of the region and the violent recruitment of thousands of black labourers, all over the region. The same problems transformed the building of the Kayes-Dakar line into a real hell. Afterwards the Sine Saloum region has been through a "agricultural revolution", when the local ground-nuts-producers have been able toproduce forforeign markets. The first British railways were built in Sierra Leone and the Gold Coast-colony (Ghana). In Nigeria railway construction stimulated the growth of Lagos as an harbour and administrative centre. Lugard had plans for the unification of Nigeria by railways. The old Hausa town of Kano flourished after the opening of the Northern Railway, for other towns a period of decline had begun. Harbour cities and interior railwayheads caused an influx of population from periphery regions, the phenomenon is called "port concentration". Also the imperial Germany built a few railwaylines in theirformer colony Togo, to avoid the traffic flow off to the British railways. If s quite remarkable that the harbours at the Gulf of Guinea-coast developed much later than the harbours of Senegal and Sierra Leone.After the First World War only a few new railways were constructed, the revenues remained very low, so the (colonial) state had to take over many lines. The competition between railways and roadtransport demonstrated the first time in Nigeria, it was the beginning of the decline of railways as the most important transportsystems in West Africa. Only multinational companies built specific railways for the export of minerals (iron, ore and bauxite) after the Second World War, and the French completed the Abidjan - Ouaga-dougou railway (1956).The consequences of railway construction in West Africa on economic, demographic and social sphere were not so far-reaching as in Southern Africa, but the labour migration and the first labour unions of railwaymen organized strikes in Senegal and the Ivory Coast mentioned the changing social situation.The bibliography of the West African railways contains very useful studies about the financial policy of the railway companies and the governments, but only afew railways were already studied by economic historians. KEY WORDS : bibliographical survey, colonial history, economic and demographic consequences, railway development, West Africa

Robert L. Richards, Dr John Rae . Caedmon of Whitby, Publishers, 1994. Pp. 231, £10.50 (Paperback). ISBN 0 905355 29 6. John Rae (1813-1893) was more typically a Fellow of the Royal Geographical Society, which awarded him its Founders’ Gold Medal in 1852, than of the Royal Society, which elected him in 1880. An Orkneyman of exceptional health and strength, his prowess was the ability to cover astonishing distances over rugged Arctic and sub-Arctic terrain on foot or by canoe. By his own reckoning, during his most active period as an explorer Rae covered a total of 6555 miles on foot and 6700 miles by open boat, including 1765 miles of unknown territory from 1844 to 1854 (at a cost, he added, of only £2 15s per mile.) After qualifying in Edinburgh as a surgeon - his Doctorate was a later honorary award by McGill University - Rae entered the service of the Hudson’s Bay Company, and spent 23 years based in that Company’s remote outposts. His energy, intelligence, ability to survive harsh winters in icy wilderness, and general bonhomie , attracted Governor Sir George Simpson to appoint Rae to lead expeditions to explore the complex northern coastal regions, with an eye to the Victorian dream of a Northwest Passage. As a preliminary trip, Rae travelled 1200 miles (in snowshoes!) to Sault Ste. Marie, in order to receive rudimentary but sound tuition in astronomy and surveying

The article examines the living and infrastructuring practices of homeless newcomer migrants who find shelter in abandoned train wagons in the west end of Thessaloniki, an area described as “one of the biggest train cemeteries in Europe.” Hundreds of train wagons have been abandoned there over the years, especially after the 2010 financial crisis, when the state-owned railway company was faced with significant financial difficulties. These abandoned wagons form an urban borderland and have provided temporary shelter to numerous homeless and unregistered migrants who stop in Thessaloniki on their route to Central and Northern Europe. Although there is a significant number of studies which discuss the formal infrastructures provided by the state and the NGOs, little attention has been given to the various ways by which homeless and unregistered migrants create and self-manage their own infrastructures to meet their needs. The article aims to shed light on this shortage while examining the (re)production of arrival infrastructures by the migrants themselves. In doing so, the article builds upon the concept of abandonment and attempts to enrich it by drawing on the theories of arrival infrastructures and urban commons. It combines spatial analysis and urban ethnography in order to explore how an urban borderland with abandoned infrastructures, like the train wagons, are re-used and transformed into commoning infrastructures, where newcomers and settled migrants join their forces in their attempt to support each other, meet their needs and of “becoming otherwise.”

Cet article peut être téléchargé sur le site de la revue : http://www.afitl.com/CST/precedents-numeros/N32/BONNAF32.PDF (lien visité le 04/04/2007) The disappointing commercial results of the northern high speed train, associated with a global crisis of railway transport in France at the beginning of the 90', have led to call into question all the projects of new high speed train lines. All of them have been revalued in the Rouvillois report which concluded to the impossibility of building new high speed lines without public finances support. Given the fact that the most profitable lines are already built, private funding alone is not sufficient. But this obviousness must not lead to abandon all the projects. Some of them have indeed a good financial profitability and even a very good social return. But in order not to penalize the whole high speed train system, priority must not be given to the less profitable lines. And it would be better to avoid a zero sum game between the owner of infrastructure and the running company. Les résultats commerciaux et financiers décevants du TGV Nord, associés à une crise générale du transport ferroviaire en France au début des années 90, ont conduit à remettre en cause l'ensemble des projets de lignes à grande vitesse. Ces derniers ont été réexaminés par le rapport Rouvillois, qui a conclu à la quasi impossibilité de réaliser de nouvelles lignes TGV sans un soutien direct, et parfois massif, des fonds publics. Les lignes les plus rentables étant déjà construites, le seul financement privé ne peut suffire pour développer des lignes nouvelles. Cela ne signifie pas que tous les projets doivent être abandonnés puisque certains conservent une bonne rentabilité financière, et même une très bonne rentabilité socio-économique. La grande vitesse ferroviaire a donc un avenir, mais il est important de ne pas pénaliser le système TGV en donnant la priorité aux projets les moins rentables. Et il faut aussi éviter que les relations entre l'exploitant et le propriétaire de l'infrastructure apparaissent comme un jeu à somme nulle.

Special Care Notice This article contains images of deceased people that might cause sadness or distress to Aboriginal and Torres Strait Islander readers. Introduction Like many cities, Perth was founded on wetlands that have been integral to its history and culture (Seddon 226–32). However, in order to promote a settlement agenda, early mapmakers sought to erase the city’s wetlands from cartographic depictions (Giblett, Cities). Since the colonial era, inner-Perth’s swamps and lakes have been drained, filled, significantly reduced in size, or otherwise reclaimed for urban expansion (Bekle). Not only have the swamps and lakes physically disappeared, the memories of their presence and influence on the city’s development over time are also largely forgotten. What was the site of Perth, specifically its wetlands, like before British settlement? In 2014, an interdisciplinary team at Edith Cowan University developed a digital visualisation process to re-imagine Perth prior to colonisation. This was based on early maps of the Swan River Colony and a range of archival information. The images depicted the city’s topography, hydrology, and vegetation and became the centerpiece of a physical exhibition entitled Re-imagining Perth’s Lost Wetlands and a virtual exhibition hosted by the Western Australian Museum. Alongside historic maps, paintings, photographs, and writings, the visual reconstruction of Perth aimed to foster appreciation of the pre-settlement environment—the homeland of the Whadjuck Nyoongar, or Bibbulmun, people (Carter and Nutter). The exhibition included the narrative of Fanny Balbuk, a Nyoongar woman who voiced her indignation over the “usurping of her beloved home ground” (Bates, The Passing 69) by flouting property lines and walking through private residences to reach places of cultural significance. Beginning with Balbuk’s story and the digital tracing of her walking route through colonial Perth, this article discusses the project in the context of contemporary pressures on the city’s extant wetlands. The re-imagining of Perth through historically, culturally, and geographically-grounded digital visualisation approaches can inspire the conservation of its wetlands heritage. Balbuk’s Walk through the City For many who grew up in Perth, Fanny Balbuk’s perambulations have achieved legendary status in the collective cultural imagination. In his memoir, David Whish-Wilson mentions Balbuk’s defiant walks and the lighting up of the city for astronaut John Glenn in 1962 as the two stories that had the most impact on his Perth childhood. From Gordon Stephenson House, Whish-Wilson visualises her journey in his mind’s eye, past Government House on St Georges Terrace (the main thoroughfare through the city centre), then north on Barrack Street towards the railway station, the site of Lake Kingsford where Balbuk once gathered bush tucker (4). He considers the footpaths “beneath the geometric frame of the modern city […] worn smooth over millennia that snake up through the sheoak and marri woodland and into the city’s heart” (Whish-Wilson 4). Balbuk’s story embodies the intertwined culture and nature of Perth—a city of wetlands. Born in 1840 on Heirisson Island, Balbuk (also known as Yooreel) (Figure 1) had ancestral bonds to the urban landscape. According to Daisy Bates, writing in the early 1900s, the Nyoongar term Matagarup, or “leg deep,” denotes the passage of shallow water near Heirisson Island where Balbuk would have forded the Swan River (“Oldest” 16). Yoonderup was recorded as the Nyoongar name for Heirisson Island (Bates, “Oldest” 16) and the birthplace of Balbuk’s mother (Bates, “Aboriginal”). In the suburb of Shenton Park near present-day Lake Jualbup, her father bequeathed to her a red ochre (or wilgi) pit that she guarded fervently throughout her life (Bates, “Aboriginal”).Figure 1. Group of Aboriginal Women at Perth, including Fanny Balbuk (far right) (c. 1900). Image Credit: State Library of Western Australia (Image Number: 44c). Balbuk’s grandparents were culturally linked to the site. At his favourite camp beside the freshwater spring near Kings Park on Mounts Bay Road, her grandfather witnessed the arrival of Lieutenant-Colonel Frederick Irwin, cousin of James Stirling (Bates, “Fanny”). In 1879, colonial entrepreneurs established the Swan Brewery at this significant locale (Welborn). Her grandmother’s gravesite later became Government House (Bates, “Fanny”) and she protested vociferously outside “the stone gates guarded by a sentry [that] enclosed her grandmother’s burial ground” (Bates, The Passing 70). Balbuk’s other grandmother was buried beneath Bishop’s Grove, the residence of the city’s first archibishop, now Terrace Hotel (Bates, “Aboriginal”). Historian Bob Reece observes that Balbuk was “the last full-descent woman of Kar’gatta (Karrakatta), the Bibbulmun name for the Mount Eliza [Kings Park] area of Perth” (134). According to accounts drawn from Bates, her home ground traversed the area between Heirisson Island and Perth’s north-western limits. In Kings Park, one of her relatives was buried near a large, hollow tree used by Nyoongar people like a cistern to capture water and which later became the site of the Queen Victoria Statue (Bates, “Aboriginal”). On the slopes of Mount Eliza, the highest point of Kings Park, at the western end of St Georges Terrace, she harvested plant foods, including zamia fruits (Macrozamia riedlei) (Bates, “Fanny”). Fanny Balbuk’s knowledge contributed to the native title claim lodged by Nyoongar people in 2006 as Bennell v. State of Western Australia—the first of its kind to acknowledge Aboriginal land rights in a capital city and part of the larger Single Nyoongar Claim (South West Aboriginal Land and Sea Council et al.). Perth’s colonial administration perceived the city’s wetlands as impediments to progress and as insalubrious environments to be eradicated through reclamation practices. For Balbuk and other Nyoongar people, however, wetlands were “nourishing terrains” (Rose) that afforded sustenance seasonally and meaning perpetually (O’Connor, Quartermaine, and Bodney). Mary Graham, a Kombu-merri elder from Queensland, articulates the connection between land and culture, “because land is sacred and must be looked after, the relation between people and land becomes the template for society and social relations. Therefore all meaning comes from land.” Traditional, embodied reliance on Perth’s wetlands is evident in Bates’ documentation. For instance, Boojoormeup was a “big swamp full of all kinds of food, now turned into Palmerston and Lake streets” (Bates, “Aboriginal”). Considering her cultural values, Balbuk’s determination to maintain pathways through the increasingly colonial Perth environment is unsurprising (Figure 2). From Heirisson Island: a straight track had led to the place where once she had gathered jilgies [crayfish] and vegetable food with the women, in the swamp where Perth railway station now stands. Through fences and over them, Balbuk took the straight track to the end. When a house was built in the way, she broke its fence-palings with her digging stick and charged up the steps and through the rooms. (Bates, The Passing 70) One obstacle was Hooper’s Fence, which Balbuk broke repeatedly on her trips to areas between Kings Park and the railway station (Bates, “Hooper’s”). Her tenacious commitment to walking ancestral routes signifies the friction between settlement infrastructure and traditional Nyoongar livelihood during an era of rapid change. Figure 2. Determination of Fanny Balbuk’s Journey between Yoonderup (Heirisson Island) and Lake Kingsford, traversing what is now the central business district of Perth on the Swan River (2014). Image background prepared by Dimitri Fotev. Track interpolation by Jeff Murray. Project Background and Approach Inspired by Fanny Balbuk’s story, Re-imagining Perth’s Lost Wetlands began as an Australian response to the Mannahatta Project. Founded in 1999, that project used spatial analysis techniques and mapping software to visualise New York’s urbanised Manhattan Island—or Mannahatta as it was called by indigenous people—in the early 1600s (Sanderson). Based on research into the island’s original biogeography and the ecological practices of Native Americans, Mannahatta enabled the public to “peel back” the city’s strata, revealing the original composition of the New York site. The layers of visuals included rich details about the island’s landforms, water systems, and vegetation. Mannahatta compelled Rod Giblett, a cultural researcher at Edith Cowan University, to develop an analogous model for visualising Perth circa 1829. The idea attracted support from the City of Perth, Landgate, and the University. Using stories, artefacts, and maps, the team—comprising a cartographer, designer, three-dimensional modelling expert, and historical researchers—set out to generate visualisations of the landscape at the time of British colonisation. Nyoongar elder Noel Nannup approved culturally sensitive material and contributed his perspective on Aboriginal content to include in the exhibition. The initiative’s context remains pressing. In many ways, Perth has become a template for development in the metropolitan area (Weller). While not unusual for a capital, the rate of transformation is perhaps unexpected in a city less than 200 years old (Forster). There also remains a persistent view of existing wetlands as obstructions to progress that, once removed, are soon forgotten (Urban Bushland Council). Digital visualisation can contribute to appreciating environments prior to colonisation but also to re-imagining possibilities for future human interactions with land, water, and space. Despite the rapid pace of change, many Perth area residents have memories of wetlands lost during their lifetimes (for example, Giblett, Forrestdale). However, as the clearing and drainage of the inner city occurred early in settlement, recollections of urban wetlands exist exclusively in historical records. In 1935, a local correspondent using the name “Sandgroper” reminisced about swamps, connecting them to Perth’s colonial heritage: But the Swamps were very real in fact, and in name in the [eighteen-] Nineties, and the Perth of my youth cannot be visualised without them. They were, of course, drying up apace, but they were swamps for all that, and they linked us directly with the earliest days of the Colony when our great-grandparents had founded this City of Perth on a sort of hog's-back, of which Hay-street was the ridge, and from which a succession of streamlets ran down its southern slope to the river, while land locked to the north of it lay a series of lakes which have long since been filled to and built over so that the only evidence that they have ever existed lies in the original street plans of Perth prepared by Roe and Hillman in the early eighteen-thirties. A salient consequence of the loss of ecological memory is the tendency to repeat the miscues of the past, especially the blatant disregard for natural and cultural heritage, as suburbanisation engulfs the area. While the swamps of inner Perth remain only in the names of streets, existing wetlands in the metropolitan area are still being threatened, as the Roe Highway (Roe 8) Campaign demonstrates. To re-imagine Perth’s lost landscape, we used several colonial survey maps to plot the location of the original lakes and swamps. At this time, a series of interconnecting waterbodies, known as the Perth Great Lakes, spread across the north of the city (Bekle and Gentilli). This phase required the earliest cartographic sources (Figure 3) because, by 1855, city maps no longer depicted wetlands. We synthesised contextual information, such as well depths, geological and botanical maps, settlers’ accounts, Nyoongar oral histories, and colonial-era artists’ impressions, to produce renderings of Perth. This diverse collection of primary and secondary materials served as the basis for creating new images of the city. Team member Jeff Murray interpolated Balbuk’s route using historical mappings and accounts, topographical data, court records, and cartographic common sense. He determined that Balbuk would have camped on the high ground of the southern part of Lake Kingsford rather than the more inundated northern part (Figure 2). Furthermore, she would have followed a reasonably direct course north of St Georges Terrace (contrary to David Whish-Wilson’s imaginings) because she was barred from Government House for protesting. This easier route would have also avoided the springs and gullies that appear on early maps of Perth. Figure 3. Townsite of Perth in Western Australia by Colonial Draftsman A. Hillman and John Septimus Roe (1838). This map of Perth depicts the wetlands that existed overlaid by the geomentric grid of the new city. Image Credit: State Library of Western Australia (Image Number: BA1961/14). Additionally, we produced an animated display based on aerial photographs to show the historical extent of change. Prompted by the build up to World War II, the earliest aerial photography of Perth dates from the late 1930s (Dixon 148–54). As “Sandgroper” noted, by this time, most of the urban wetlands had been drained or substantially modified. The animation revealed considerable alterations to the formerly swampy Swan River shoreline. Most prominent was the transformation of the Matagarup shallows across the Swan River, originally consisting of small islands. Now traversed by a causeway, this area was transformed into a single island, Heirisson—the general site of Balbuk’s birth. The animation and accompanying materials (maps, images, and writings) enabled viewers to apprehend the changes in real time and to imagine what the city was once like. Re-imagining Perth’s Urban Heart The physical environment of inner Perth includes virtually no trace of its wetland origins. Consequently, we considered whether a representation of Perth, as it existed previously, could enhance public understanding of natural heritage and thereby increase its value. For this reason, interpretive materials were exhibited centrally at Perth Town Hall. Built partly by convicts between 1867 and 1870, the venue is close to the site of the 1829 Foundation of Perth, depicted in George Pitt Morrison’s painting. Balbuk’s grandfather “camped somewhere in the city of Perth, not far from the Town Hall” (Bates, “Fanny”). The building lies one block from the site of the railway station on the site of Lake Kingsford, the subsistence grounds of Balbuk and her forebears: The old swamp which is now the Perth railway yards had been a favourite jilgi ground; a spring near the Town Hall had been a camping place of Maiago […] and others of her fathers' folk; and all around and about city and suburbs she had gathered roots and fished for crayfish in the days gone by. (Bates, “Derelicts” 55) Beginning in 1848, the draining of Lake Kingsford reached completion during the construction of the Town Hall. While the swamps of the city were not appreciated by many residents, some organisations, such as the Perth Town Trust, vigorously opposed the reclamation of the lake, alluding to its hydrological role: That, the soil being sand, it is not to be supposed that Lake Kingsford has in itself any material effect on the wells of Perth; but that, from this same reason of the sandy soil, it would be impossible to keep the lake dry without, by so doing, withdrawing the water from at least the adjacent parts of the townsite to the same depth. (Independent Journal of Politics and News 3) At the time of our exhibition, the Lake Kingsford site was again being reworked to sink the railway line and build Yagan Square, a public space named after a colonial-era Nyoongar leader. The project required specialised construction techniques due to the high water table—the remnants of the lake. People travelling to the exhibition by train in October 2014 could have seen the lake reasserting itself in partly-filled depressions, flush with winter rain (Figure 4).Figure 4. Rise of the Repressed (2014). Water Rising in the former site of Lake Kingsford/Irwin during construction, corner of Roe and Fitzgerald Streets, Northbridge, WA. Image Credit: Nandi Chinna (2014). The exhibition was situated in the Town Hall’s enclosed undercroft designed for markets and more recently for shops. While some visited after peering curiously through the glass walls of the undercroft, others hailed from local and state government organisations. Guest comments applauded the alternative view of Perth we presented. The content invited the public to re-imagine Perth as a city of wetlands that were both environmentally and culturally important. A display panel described how the city’s infrastructure presented a hindrance for Balbuk as she attempted to negotiate the once-familiar route between Yoonderup and Lake Kingsford (Figure 2). Perth’s growth “restricted Balbuk’s wanderings; towns, trains, and farms came through her ‘line of march’; old landmarks were thus swept away, and year after year saw her less confident of the locality of one-time familiar spots” (Bates, “Fanny”). Conserving Wetlands: From Re-Claiming to Re-Valuing? Imagination, for philosopher Roger Scruton, involves “thinking of, and attending to, a present object (by thinking of it, or perceiving it, in terms of something absent)” (155). According to Scruton, the feelings aroused through imagination can prompt creative, transformative experiences. While environmental conservation tends to rely on data-driven empirical approaches, it appeals to imagination less commonly. We have found, however, that attending to the present object (the city) in terms of something absent (its wetlands) through evocative visual material can complement traditional conservation agendas focused on habitats and species. The actual extent of wetlands loss in the Swan Coastal Plain—the flat and sandy region extending from Jurien Bay south to Cape Naturaliste, including Perth—is contested. However, estimates suggest that 80 per cent of wetlands have been lost, with remaining habitats threatened by climate change, suburban development, agriculture, and industry (Department of Environment and Conservation). As with the swamps and lakes of the inner city, many regional wetlands were cleared, drained, or filled before they could be properly documented. Additionally, the seasonal fluctuations of swampy places have never been easily translatable to two-dimensional records. As Giblett notes, the creation of cartographic representations and the assignment of English names were attempts to fix the dynamic boundaries of wetlands, at least in the minds of settlers and administrators (Postmodern 72–73). Moreover, European colonists found the Western Australian landscape, including its wetlands, generally discomfiting. In a letter from 1833, metaphors failed George Fletcher Moore, the effusive colonial commentator, “I cannot compare these swamps to any marshes with which you are familiar” (220). The intermediate nature of wetlands—as neither land nor lake—is perhaps one reason for their cultural marginalisation (Giblett, Postmodern 39). The conviction that unsanitary, miasmic wetlands should be converted to more useful purposes largely prevailed (Giblett, Black 105–22). Felicity Morel-EdnieBrown’s research into land ownership records in colonial Perth demonstrated that town lots on swampland were often preferred. By layering records using geographic information systems (GIS), she revealed modifications to town plans to accommodate swampland frontages. The decline of wetlands in the region appears to have been driven initially by their exploitation for water and later for fertile soil. Northern market gardens supplied the needs of the early city. It is likely that the depletion of Nyoongar bush foods predated the flourishing of these gardens (Carter and Nutter). Engaging with the history of Perth’s swamps raises questions about the appreciation of wetlands today. In an era where numerous conservation strategies and alternatives have been developed (for example, Bobbink et al. 93–220), the exploitation of wetlands in service to population growth persists. On Perth’s north side, wetlands have long been subdued by controlling their water levels and landscaping their boundaries, as the suburban examples of Lake Monger and Hyde Park (formerly Third Swamp Reserve) reveal. Largely unmodified wetlands, such as Forrestdale Lake, exist south of Perth, but they too are in danger (Giblett, Black Swan). The Beeliar Wetlands near the suburb of Bibra Lake comprise an interconnected series of lakes and swamps that are vulnerable to a highway extension project first proposed in the 1950s. Just as the Perth Town Trust debated Lake Kingsford’s draining, local councils and the public are fiercely contesting the construction of the Roe Highway, which will bisect Beeliar Wetlands, destroying Roe Swamp (Chinna). The conservation value of wetlands still struggles to compete with traffic planning underpinned by a modernist ideology that associates cars and freeways with progress (Gregory). Outside of archives, the debate about Lake Kingsford is almost entirely forgotten and its physical presence has been erased. Despite the magnitude of loss, re-imagining the city’s swamplands, in the way that we have, calls attention to past indiscretions while invigorating future possibilities. We hope that the re-imagining of Perth’s wetlands stimulates public respect for ancestral tracks and songlines like Balbuk’s. Despite the accretions of settler history and colonial discourse, songlines endure as a fundamental cultural heritage. Nyoongar elder Noel Nannup states, “as people, if we can get out there on our songlines, even though there may be farms or roads overlaying them, fences, whatever it is that might impede us from travelling directly upon them, if we can get close proximity, we can still keep our culture alive. That is why it is so important for us to have our songlines.” Just as Fanny Balbuk plied her songlines between Yoonderup and Lake Kingsford, the traditional custodians of Beeliar and other wetlands around Perth walk the landscape as an act of resistance and solidarity, keeping the stories of place alive. Acknowledgments The authors wish to acknowledge Rod Giblett (ECU), Nandi Chinna (ECU), Susanna Iuliano (ECU), Jeff Murray (Kareff Consulting), Dimitri Fotev (City of Perth), and Brendan McAtee (Landgate) for their contributions to this project. The authors also acknowledge the traditional custodians of the lands upon which this paper was researched and written. 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Introduction This article explores the phenomenon of the Creative City in the context of Aberdeen, Scotland’s third-largest city. The common perception of Aberdeen is likely to revolve around its status, for the last 50 years, as Europe’s Oil & Gas Capital. However, for more than a decade Aberdeen’s city planners have sought to incorporate creativity and culture in their placemaking. The most visible expression of this was the unsuccessful 2013 bid to become the UK City of Culture 2017 (CoC), which was referred to as a “reality check” by Marie Boulton (BBC), the councillor charged with the culture portfolio. This article reviews and appraises subsequent policies and actions. It looks at Aberdeen’s history and its current Cultural Strategy and how events have supported or inhibited the reimagining of Aberdeen as a Creative and Cultural City. Landry’s “Lineages of the Creative City” tracks the rise in interest around culture and creative sectors and highlights that there is more to the creative city than economic growth, positing that a creative city is a holistic environment in which “ordinary people can make the extra-ordinary happen” (2). Comunian develops Landry’s concept of hard (infrastructural) assets and soft (people and activity) assets by introducing Complexity Theory to examine the interactions between the two. Comunian argues that a city should be understood as a complex adaptive system (CAS) and that the interconnectivity of consumption and production, micro and macro, and networks of actors must be incorporated into policy thinking. Creating physical assets without regard to what happens in and around them does not build a creative city. Aberdeen: Context and History Important when considering Aberdeen is its remoteness: 66 miles north of its closest city neighbour Dundee, 90 miles north of Edinburgh and 125 miles north-east of Glasgow. For Aberdonians travel is a necessity to connect with other cultural centres whether in Scotland, the UK, Europe, or further afield, making Aberdeen’s nearly 900-year-old port a key asset. Sitting at the mouth of the River Dee, which marks Aberdeen’s southern boundary, this key transport hub has long been central to Aberdeen’s culture giving rise to two of the oldest established businesses in the UK: the Port of Aberdeen (1136) and the Shore Porter’s Society (1498). Fishing and trade with Europe thrived and connections with the continent led to the establishment of Aberdeen’s first university: King’s College (Scotland’s third and the UK’s fifth) in 1495. A second, Marischal College, was established in 1593, joining forces with King’s in 1860 to become the University of Aberdeen. The building created in 1837 to house Marischal College is the second-largest granite building in the world (VisitAberdeenshire, Marischal) and now home to Aberdeen City Council (ACC). Robert Gordon University (RGU), awarded university status in 1992, grew out of an institution established in 1729 (RGU, Our History); this period marked the dawning of the Scottish Enlightenment when Aberdeen’s Wise Club were key to an intellectual discourse that changed western thinking (RSA). Gray’s School of Art, now part of RGU, was established in 1885, at the same time as Aberdeen Art Gallery which holds a collection of national significance (ACC, Art Gallery). Aberdeen’s northern boundary is marked by its second river, the River Don, which has also contributed to the city’s history, economics, and culture. For centuries, paper and woollen mills, including the world-famous Crombie, thrived on its banks and textile production was the city’s largest employer, with one mill employing 3,000 staff (P&J, Broadford). While the city and surrounds have been home to notable creatives, including writers Lewis Grassic Gibbon and Lord Byron; musicians Annie Lennox, Dame Evelyn Glennie, and Emeli Sandé; fashion designer Bill Gibb and dancer Michael Clark, it has struggled to attract and retain creative talent, and there is a familiar exodus of art school graduates to the larger and more accepted creative cities of Glasgow, Edinburgh, and London. In 2013, at the time of the CoC bid, ACC recognised that creative industries graduates leaving the city was “a serious issue” (ACC, Cultural Mapping 1). The City of Culture Bid This recognition came at a time when ACC acknowledged that Aberdeen, with already low unemployment, required an influx of workforce. An ACC document (Cultural Mapping) cites Richard Florida’s proposal that a strong cultural offer attracts skilled workers to a city, adding that they “look for a lively cultural life in their choice of location” (7) and quoting an oil executive: “our poor city centre is often cited as a major obstacle in attracting people” (7). Changing the image of the city to attract new residents appears to have been a key motivation for the CoC bid. The CoC assessor noted this in their review of the bid, citing a report that 120,000 recruits were required in the city and agreeing that Aberdeen needed to “change perceptions of the city to retain and attract talent” (Regeneris 1). Aberdeen’s CoC bid was rejected at the first shortlisting stage, with feedback that the artistic vision “lacked depth” and “that cultural activity in the city was weaker than in several other bidding areas” (Regeneris 3). In an exploration of the bidding process, McGillivray and Turner highlight two factors which link to other concerns and feedback about the bid. Firstly, they compare Aberdeen’s choice of a Bid Manager from the business community with Paisley’s choice of one from their local arts sector in their bid for CoC 2021, which was successful in being shortlisted, highlighting different motivators behind the bids. Secondly, Aberdeen secured a bid team member from “Pafos’s bid to be 2017 European Capital of Culture (ECC), who subsequently played an important role” for Kalamata’s 2021 ECC bid (41), showing Aberdeen’s reluctance to develop local talent. A Decade of Investment ACC responded to the “reality check” with a series of investments in the hard assets of the city. Major refurbishment of two key buildings, the Music Hall and the Art Gallery, caused them both to be closed for several years, significantly diminishing the cultural offer in the city. The Music Hall re-opened in 2018 (Creative Scotland) and the Art Gallery in 2019 (McLean). In 2021, the extended and updated Art Gallery was named “Scotland’s building of the year” by the Royal Incorporation of Architects in Scotland (RIAS) (Museums Association). Concurrent with this was the development of “Europe’s largest new events complex, TECA [now P&J live] part financed through a £370 million stock market bond issue” (InvestAberdeen). Another cultural asset of the city which has been undergoing a facelift since 2019 is Union Terrace Gardens (UTG), the green heart of the city centre, gifted to the public in 1877. The development of this asset has had a chequered history. In 2008 it had been awarded “funding from Aberdeen Council (£3 million), the Scottish Arts Council (£4.3M) and Scottish Enterprise (£2 million)” (Aberdeenvoice) to realise a new multi-disciplinary contemporary art centre to be called ‘Northern Light’ and housed in a purpose-designed building (Brizac Gonzalez). The project, led by Peacock Visual arts, a printmaking centre of excellence and gallery founded in 1974, had secured planning permission. It would host Peacock Visual Arts, City Moves dance company, and the ACC arts development team. It echoed similar cultural partnership approaches, such as Dundee Contemporary Arts, although notably without involvement from the universities. Three months later, a counterbid to radically re-think UTG as a vast new city square was proposed by oil tycoon Sir Ian Wood, who backed the proposal with £50 million of his own funds, requiring matching finance by the city and ownership of the Gardens passing to private hands. Resistance to these plans came from ‘Friends of UTG’, and a public consultation was held. ACC voted to adopt Wood’s plans and drop those of Peacock, but a change of administration in the local authority overturned Wood’s plans in August 2012. A significant portion of the funding granted to the Northern Lights project was consumed in the heated public debate and the remainder was lost to the city, as was the Wood money, providing a highly charged backdrop to the CoC bid and an unfortunate divide created between the business and culture sectors that is arguably still discernible in the city today. According to the Aberdeen & Grampian Chamber of Commerce (AGCC) 2022 Investment Tracker, the nearly complete UTG transformation has cost £28.3m. The AGCC trackers since 2016 provide a useful reference for a wider view of investment in the region over this period. During this period, ACC commissioned two festivals: Spectra (ACC, Culture Programme 5), a festival of light curated by a Manchester-based organisation, and NuArt (VisitAberdeenshire, Nuart), a street-art festival curated by a Stavanger-based team. Both festivals deliver large-scale public spectacles but have little impact on the development of the cultural sector in the city. The drivers of footfall, income generation, and tourism are key motivators for these festivals, supporting a prevailing narrative of cultural consumption over cultural production in the city, despite Regeneris’s concerns about “importing of cultural activity, which might not leave behind a cultural sector” (1) and ACC’s own published concerns (ACC, Cultural Mapping). It is important to note that in 2014 the oil and gas industry that brought prosperity to Aberdeen was severely impacted upon by a drop in price and revenue. Many jobs were lost, people left the city, and housing prices, previously inflated, fell dramatically. The attention of the authorities turned to economic regeneration of the city and in 2015, the Aberdeen City Region Deal (UK Gov), bringing £250m to the region, (REF) was signed between the UK Government, Scottish Government, ACC, Aberdeenshire Council, and Opportunity North East (ONE). ONE “is the private sector leader and catalyst for economic diversification in northeast Scotland” with board members from industry, enterprise, AGCC, the councils, the universities, the harbour, and NHS. ONE focuses on five ‘pillars’: Digital Technology, Energy, Life Sciences, Tourism and Food, and Drink & Agriculture. A Decade of Creativity and Cultural Development Aberdeen’s ambitious cultural capital infrastructure spending of the last decade has seen the creation or refurbishment of significant hard assets in the city. The development of people (Cohendet et al.), the soft assets that Landry and Comunian agree are essential to the complex system that is a Creative City, has also seen development over this time. In 2014, RGU commissioned a review of Creative Industries in the North East of Scotland. The report notes that: the cultural sector in the region is strong at the grass roots end, but less so the higher up the scale it goes. There is no producing theatre, and no signature events or assets, although the revitalised art gallery might provide an opportunity to address this. (Ekos 2) This was followed by an international conference at which other energy cities (Calgary, Houston, Perth, and Oslo) presented their culture strategies, providing useful comparators for Aberdeen and a second RGU report (RGU, Regenerating). A third report, (RGU, New North), set out a vision for the region’s cultural future. The reports recommend strategy, leadership, and vision in the development of the cultural and creative soft assets of the region and the need to create conditions for graduate and practitioner retention. Also in 2014, RGU initiated the Look Again Festival of Art and Design, an annual festival to address a gap in the city festival roster and meet a need arising from the closure of both Art Gallery and Music Hall for refurbishment. The first festival took place in 2015 with a weekend-long public event showcasing a series of thought-provoking installations and events which demonstrated a clear appetite amongst the public and partner organisations for more activity of this type. Between 2015 and 2019, the festivals grew from strength to strength and increased in size and ambition, “carving out a new creative community in Aberdeen” (Williams). The 2019 festival involved 119 creatives, the majority from the region, and created 62 paid opportunities. Look Again expanded and became a constant presence and vehicle for sectoral and skills development, supporting students, graduates, volunteers, and new collectives, focussing on social capital and the intangible creative community assets in the city. Creative practitioners were supported with a series of programmes such as ‘Cultivate’ (2018), funded by Creative Scotland, that provided mentoring to strengthen business sustainability and networking events to improve connectivity in the sector. Cultivate also provided an opportunity to undertake further research, and a survey of over 100 small and micro creative businesses presented a view of a tenacious sector, committed to staying in the region but lacking structured and tailored support. The project report noted consistent messages about the need for “a louder voice for the sector” and concluded that further work was needed to better profile, support, and connect the sector (Cultivate 15). Comunian’s work supports this call to give greater consideration to the interplay of the agents in the creation of a strong creative city. In 2019, Look Again’s evolving role in creative sector skills development was recognised when they became part of Gray’s School of Art. A partnership quickly formed with the newly created Entrepreneurship & Innovation Group (EIG), a team formed within RGU to drive entrepreneurial thinking across all schools of the university. Together, Look Again and EIG ran a Creative Accelerator which became a prototype for a validated Creative Entrepreneurship post-graduate short-course that has supported around 120 creative graduates and practitioners with tailored business skills, contextual thinking, and extended peer networks. Meanwhile, another Look Again collaboration with the newly re-opened Art Gallery provided pop-up design events that many of these small businesses took part in, connecting them with public-facing retail opportunities and, for some, acquisitions for the Gallery’s collection. Culture Aberdeen During this time and after a period of public consultation, a new collaborative group, ‘Culture Aberdeen’, emerged. Membership of the group includes many regional cultural and arts organisations including ACC, both universities, and Aberdeen Civic Forum, which seeks “to bring the voice and views of all communities to every possible level of decision making”. The group subsequently published Culture Aberdeen: A Culture Strategy for the City of Aberdeen 2018-2028, which was endorsed by ACC in their first Cultural Investment Impact Report. The strategy sets out a series of cultural ambitions including a bid to become a UNESCO Creative City, establishing an Aberdeen Biennale, and becoming a national centre of excellence for an (unspecified) artform. This collaboration brings a uniting vision to Aberdeen’s creative activity and places of culture and presents a more compelling identity as a creative city. It also begins to map to Comunian’s concept of CAS and establish a framework for realising the potential of hard assets by strategically envisioning and leading the agents, activities, and development of the city’s creative sector. Challenges for Delivery of the Strategy In delivering a strategy based on collaborative efforts, it is essential to have shared goals and strong governance “based on characteristics such as trust, shared values, implicit standards, collaboration, and consultation” (Butcher et al. 77). Situations like Aberdeen’s tentative bid for UNESO Creative City status, which began in late 2018 but was halted in early 2019, suggest that shared goals and clear governance may not be in place. Wishing to join other UNESCO cities across Scotland – Edinburgh (Literature), Glasgow (Music), and Dundee (Design) –, Aberdeen had set its sights on ‘City of Craft and Folk Art’; that title subsequently went to the city of Perth in 2022, limiting Aberdeen’s future hopes of securing UNESCO Creative City status. In 2022, Aberdeen is nearly halfway through its strategy timeline; to achieve its vision by 2028, the leadership recommended in 2014 needs to be established and given proper authority and backing. Covid-19 has been particularly disruptive for the strategy, arriving early in its implementation and lasting for two years during which collaborators have, understandably, had to attend to core business and crisis management. Picking up the threads of collaborative activity at the same time as ‘returning to normal’ will be challenging. The financial impacts of Covid-19 have also hit arts organisations and local councils particularly hard, creating survival challenges that displace future investment plans. The devastation caused to city centres across the UK as shops close and retail moves online is keenly felt in Aberdeen. Yet the pandemic has also seen the growth of pockets of new activity. With falling demand for business space resulting in more ‘meanwhile spaces’ and lower rents, practitioners have been able to access or secure spaces that were previously prohibitive. Deemouth Artists’ Studios, an artist-run initiative, has provided a vital locus of support and connectivity for creatives in the city, doubling in size over the past two years. ‘We Are Here Scotland’ arrived in response to the resurgent Black Lives Matter movement in 2020, as a Community Interest Company initiated in Aberdeen to support black creatives and creatives of colour across Scotland. Initiatives such as EP Spaces that re-purpose empty offices as studios have created a resource, albeit precarious, for scores of recent creative graduates, supporting an emerging creative community. The consequences of the pandemic for the decade of cultural investment and creative development are yet to be understood, but disrupted strategies are hard to rekindle. Culture Aberdeen’s ability to resolve or influence these factors is unclear. As a voluntary network without a cohesive role or formal status in the provision of culture in the city, and little funding and few staff to advocate on its behalf, it probably lacks the strength of leadership required. Nevertheless, work is underway to refresh the strategy in response to the post-pandemic needs of the city and culture, and the Creative Industries more broadly, are, once again, beginning to be seen as part of the solution to recovery as new narratives emerge. There is a strong desire in the city’s and region’s creative communities to nurture, realise, and retain emerging talent to authentically enrich the city’s culture. Since the 2013 failed CoC bid, much has been done to rekindle confidence and shine a light on the rich creative culture that exists in Aberdeen, and creative communities are gaining a new voice for their work. Considerable investment has been made in hard cultural assets; however, continued investment in and commitment to the region’s soft assets is needed. This is the only way to ensure the sustainable local network of activity and practice that can provide the vibrant creative city atmosphere for which Aberdeen has the potential. References Aberdeen Civic Forum. 4 June 2022 <https://civicforumaberdeen.com/about/>. Aberdeen City Region Deal. 5 June 2022 <https://www.gov.uk/government/publications/city-deal-aberdeen-city-region>. Aberdeen Timelines. 24 Feb. 2022 <https://localhistories.org/a-timeline-of-aberdeen/> and <http://www.visitoruk.com/Aberdeen/13th-century-T339.html>. ACC. 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In 2014, telecommunications companies Ooredoo and Telenor introduced a 3G phone network to Myanmar, one of the last, great un-phoned territories of the world (“Mobile Mania”). Formerly accessible only to military and cultural elites, the smartphone was now available to virtually all. In 2020, just six years later, smartphones are commonplace, used by every class and walk of life. The introduction and mainstreaming of the smartphone in Myanmar coincided with the transition from military dictatorship to quasi democracy; from heavy censorship to relative liberalisation of culture and the media. This ongoing transition continues to be a painful one for many in Myanmar. The 3G network and smartphone ownership enable ordinary people to connect with one another and the Internet—or, more specifically, Facebook, which is ‘the Internet in Myanmar’ (Nyi Nyi Kyaw, “Facebooking in Myanmar” 1). However, the smartphone and what it enables has also been identified as a new instrument of control, with mass-texting campaigns and a toxic social media culture implicated in recent concerted violence against ethnic and minority religious groups such as the Muslim Rohingya. In this article, I consider the political and cultural conversations enabled by the smartphone in the period following its introduction. The smartphone can be read as an anomalous, hybrid, and foreign object, with connotations of fluidity and connection, all dangerous qualities in Myanmar, a conservative, former pariah state. Drawing from Sarah Ahmed’s article, “The Skin of Community: Affect and Boundary Formation” (2005), as well as recent scholarship on mixed race identification, I examine deeply held fears around ethnic belonging, cultural adeptness, and hybridity, arguing that these anxieties can be traced back to the early days of colonisation. During military rule, Myanmar’s people were underserved by their telecommunications network. Domestic landlines were rare. Phone calls were generally made from market stalls. SIM cards cost up to US$3000, out of reach of most. The lack of robust services was reflected by remarkably low connection rates; 2012 mobile connections numbered at a mere 5.4 million while fixed lines were just 0.6 million for a population of over 50 million people (Kyaw Myint, “Myanmar Country Report” 232). In 2013, the Norwegian telecommunications company Telenor and the Qatari company Ooredoo won licenses to establish network infrastructure for Myanmar. In August 2014, with network construction still underway, the two companies released SIM cards costing a mere 1500 kyats or US$1.50 each. At the time, 1500 kyats bought two plates of fried rice at a Yangon street food stall, making these SIM cards easily affordable. Chinese-manufactured handsets quickly became available (Fink 44). Suddenly, Myanmar was connected. By early 2019, there were 105 smart connections per 100 people in the country (Kyaw Myint, “Facebooking in Myanmar” 1). While this number doesn’t count multiple connections within a single household or the realities of unreliable network coverage in rural areas, the story of the smartphone in Myanmar would seem to be about democratisation and a new form of national unity. But after half a century of military rule, what did national unity mean? Myanmar’s full name is The Republic of the Union of Myanmar. Since independence in 1948 the country has been torn by internal civil wars as political factions and ethnic groups fought for sovereignty. What actually bound the Union of Myanmar together? And where might discussions of such painful and politically sensitive questions take place? Advertising as a Space for Crafting Conversations of National Identity In a report on Asian Advertising, Mila Chaplin of Mango Marketing, the agency charged with launching the Telenor brand in Myanmar, observes thatin many markets, brands talk about self-expression and invite consumers to get involved in co-creation … . In Myanmar what the consumers really need is some guidance on how to start crafting [national] …] identities. (4) Advertising has often been used as a means of retelling national stories and myths as well as a site for the collective imaginary to be visualised (Sawchuk 43). However, Myanmar was unlike other territories. Decades of heavy censorship and isolationist diplomatic policies, euphemistically named the “closed” period, left the country without a functional, independent national media. Television programming, including advertising, was regulated and national identity was an edict, not a shared conversation. With the advent of democratic reforms in 2011, ushering in a new “open” period, paid advertising campaigns in 2015 offered an in-between space on nationally broadcast television where it was possible to discuss questions of national identity from a perspective other than that of the government (Chaplin). Such conversations had to be conducted sensitively, given that the military were still the true national power. However, an advertising campaign that launched a new way to physically connect the country almost inevitably had to address questions of shared identity as well as clearly set out how the alien technology might shape the nation. To do so required addressing the country’s painful colonial past. The Hybrid in National Narratives of Myanmar In contemporary Myanmar, the smartphone is synonymous with military and government power (mobile Internet traffic in northern Rakhine state, for example, has been shut down since February 2020, ostensibly for security). Yet, when the phone was first introduced in 2014, it too was seen as a “foreign” object, one that had the potential to connect but also “instantiated ... a worldly sensibility that national borders and boundaries are potentially breached, and thus in need of protection from ‘others’” (Sawchuk 45). This fear of foreign influence coupled with the yearning for connection with the outside world is summed up by Ei Phyu Aung, editor of Myanmar’s weekly entertainment journal Sunday:it’s like dust coming in when you open the window. We can’t keep the window closed forever so we have to find a way to minimize the dust and maximize the sunlight. (Thin)Ei Phyu Aung wishes to enjoy the benefits of connecting with the world outside (sunlight) yet also fears cultural pollution (dust) linked with exploitation, an anxiety that reflects Myanmar’s approach to belonging and citizenship, shaped by its colonial history. Myanmar, formerly known as Burma, was colonised in stages. Upper Burma was annexed by British forces in 1886, completing a process of colonisation begun with the first Anglo-Burmese wars of 1823. The royal family was exiled from the pre-colonial capital at Mandalay and the new colony ruled as a province of India. Indian migration, particularly to Rangoon, was encouraged and these highly visible, economic migrants became the symbol of colonialism, of foreign exploitation. A deep mistrust of foreign influence, based on the experiences of colonialism, continued to shape the nation decades after independence. The 1962 military coup was followed by the expulsion of “foreigners” in 1964 as the country pursued a policy of isolation. In 1982, the government introduced a new citizenship law “driven as much by a political campaign to exclude the ‘alien’ from the country as to define the ‘citizen’” (Transnational Institute 10). This law only recognises ethnicities who can prove their presence prior to 1824, the year British forces first annexed lower Burma. As a consequence of the 1982 laws, groups such as the Rohingya are considered “Bengali migrants” and those descended from Chinese and Indian diasporas are excluded from full citizenship. In 1989, the ruling State Law and Order Council (SLORC) changed the country’s name to Myanmar and the anglicised Rangoon to Yangon. Thus the story of Burma/Myanmar since independence is of a nation that continues to be traumatised by colonisation. Given the mistrust of the foreign, how then might an anomalous hybrid object like the smartphone be received? Smartphone Advertising and National Narratives Television advertising is well suited to creating a sense of national identity; commercials are usually broadcast repeatedly. As Sarah Ahmed argues, it is through “the repetition of norms” that “boundary, fixity and surface of ‘social forms’ such as the ‘nation’ are produced” (Cultural Politics of Emotion 12). In her article, “The Skin of Community”, Ahmed describes these boundaries as a kind of “skin”, where difference is recognised through affective responses, such as disgust or delight. These responses and their associated meanings delineate a kind of belonging through shared experience, akin to shared identity—a shared skin. Telenor’s first advertisement in this space, Breakfast, draws from the metaphor of skin as boundary, connecting a family meal with cultural myths and social history. Breakfast was developed by Mango Marketing Services in 2014 and Telenor launched its initial television campaign in 2015, consisting of several advertisements brought to market in the period between 2014 and 2016 (Hicks, Mumbrella). The commercial runs for 60 seconds, a relatively expensive long format typical of a broadly-disseminated launch where the advertiser aims to introduce something new to the public and subsequently, build market share. Opening with images of Yangon, the country’s commercial centre, Breakfast tells the story of May, a newlywed, and the first time she cooks for her in-laws. May’s mother-in-law requests a famous breakfast dish, nanjithoke, typical of Mandalay, where May is from. But May does not know how to cook the dish and blunders around the kitchen as her in-laws wait. Sensing her distress, her husband suggests that she use his smartphone to call her mother in Mandalay and get the recipe. May’s dish is approved by her in-laws as tasty and authentic. In Breakfast, the phone is used as if it were a landline, its mobility not wholly relevant. The locations of both parties, May and her mother, are fixed and predictable and the phone in both instances is closely associated with connecting homes and more significantly, two important cities, Yangon and Mandalay. The advertisement presents the smartphone as solving the systemic problem of unreliable telecommunication in Myanmar as well as its lack of access; there is a final message reassuring the user that calls are affordable. That the smartphone is shown as part of everyday life presents it as a force for stability, a service that locates and connects fixed places. This in itself represented a profound shift for most people, in light of the fact that such communication was not possible during the “closed” period. Thus, this foreign, hybrid object enables what was not previously possible.While the benefits of the smartphone and network may be clear, the subtext of the advertisement nonetheless points to fears of foreign influence and the dangers of introducing an alien object into everyday life. To mitigate these concerns, May is presented in the traditional htamein or longyi and aingi, a long wrap skirt and fitted blouse with sleeves that end on the forearm, rather than western jeans and a t-shirt—both types of clothing are commonly worn in Yangon. Her hair is pulled back and pinned up, her makeup is subtle. She inhabits domestic space and does not have her own smartphone. In fact, it does not even occur to her to call her mother for the nanjithoke recipe, which is slightly surprising given her mother has a smartphone and knows how to use it, indicating that she has probably had it for some time. This subtext reflects conservative power structures in which elder generations pass knowledge down to new generations. The choice to connect Yangon and Mandalay through the local noodle dish is also significant. Breakfast makes manifest historic meanings associated with “place” a mapping of the “hidden” and “already given cultural order” (Mazzarella 24-25). As discussed earlier, Yangon was the colonial capital, known as an Indian city, but Mandalay as the pre-colonial capital remains a seat of cultural sophistication, where the highest form of the Myanmar language is spoken. The choice to connect Myanmar with the phone, as foreign object and bearer of anomaly, should be read as a repudiation of its bordered past, when foreigners (or kalaa, a derogatory term), including European ambassadors, were kept separate from the royal family by walls and a moat. The commercial, too, strongly evokes a shared skin of community through the evocation of the senses, from Yangon’s heat to the anticipation of a tasty and authentic meal, as well as through the visualisation of kinship and inheritance. In one extremely slow dissolve, May and her mother share the screen simultaneously, compressed in space as well as time. It is as if their skin of kinship is stretched before us. As the viewer’s eye passes from left to right across the screen, May’s present, past, and future is visible. She too will become the mother, at the other end the phone, offering advice to her daughter. There is suggestion of a continuum, of an “immemorial past” (Anderson 12), part of a national narrative that connects to pre-colonial Mandalay and the cultural systems that precede it, to the modern city of Yangon, still the commercial of contemporary Myanmar.At first glance, Breakfast seems to position the phone as an object that will enable Myanmar to stay Myanmarese through the strengthening of family connections. The commercial also strives to allay fears of the phone as a source of cultural pollution or exploitation by demonstrating its adoption among the older generation and inserting it into a fantasy of an uninterrupted culture, harking back to pre-colonial Burma. Yet, while the phone is represented in anodyne terms, it is only because it is an anomalous and hybrid object that such connections are possible. Furthermore, the smartphone in this representation also enables a connection between pre-colonial Mandalay to contemporary Yangon, breaching painful associations with both annexation and colonisation. In contrast to the advertisement Breakfast, Telenor’s information video, Why we should use SIM slot 1, does not attempt to disassociate the smartphone with foreignness. Instead, it capitalises on the smartphone as a hybrid object whose benefit is that it can be adapted to specific needs, including faster Internet speeds to enable connection to external video channel, such as YouTube.The video features young women dressed in foreign jeans and short-sleeved tops, wearing Western-style make-up, including sparkly nail polish. Both women appear to own their smartphones, and one is technically adept, delivering the complex information about which slot to use to facilitate the fastest Internet connection. Neither has difficulty with negotiating the complicated ports beneath the back cover of their smartphone to make the necessary change. They are happy to alter their phones to suit their own needs. These women are perhaps more closely in line with other markets, where the younger generation “do not expect to follow their parents’ practice” (Horst and Miller 9). This is in direct contrast to Breakfast, where May’s middle-aged mother has adopted the phone and, in keeping with conservative power structures, is already well-versed in its uses and capabilities. While this video was never intended to be seen by the audience for Breakfast, there remain parallels in the way the smartphone enables a connection within the control of its user: like May’s mother, both women in Breakfast are able to control or mitigate the foreign material through the manipulation of their device, moving from 2G to H+. They can opt in or out of the H+ network.This article has explored discussions of national identity prompted by the introduction of the smartphone to Myanmar during a moment of unprecedented political change. Breakfast, the advertisement that launched the smartphone into the country, offered a space in which the people of Myanmar were able to address questions of national identity and gently probe the discomfort of the colonial past. The communication video Why we should use SIM slot 1 reflects Myanmar’s burgeoning sense of connection with the region and presents the smartphone as customisable. The smartphone in advertising is thus positioned as a means for connecting the generations and continuing the immemorial past of the Burmese nation into the future, as well as a hybrid object capable of linking the country to the outside world. Further directions for this enquiry might consider how the discussion of Myanmar’s national identity continues to be addressed and exploited through advertising in Myanmar, and how the smartphone’s hybridity is used to counteract established national narratives in other spaces.References Adas, Michael. The Burma Delta 1852-1941. Madison: U of Wisconsin P, 2011.Anderson, Benedict. Imagined Communities: Reflections on the Origin and Spread of Nationalism. London: Verso, 1983. Ahmed, Sara. Cultural Politics of Emotion. Edinburgh: Edinburgh UP, 2014.———. “The Skin of Community: Affect and Boundary Formation.” Revolt, Affect, Collectivity: The Unstable Boundaries of Kristeva’s Polis. Eds. Tina Chanter and Ewa Płonowska Ziarek. Albany: State U of New York, 2005. 95-111. Chaplin, Milla. “Advertising in Myanmar: Digging Deep to Even Scratch the Surface.” WARC, Mar. 2016. <https://origin.warc.com/content/paywall/article/warc-exclusive/advertising-in-myanmar-digging-deep-to-even-scratch-the-surface/106815>.Charney, Michael W. A History of Modern Burma. Cambridge, Cambridge UP: 2009.Cheesman, Nick. “How in Myanmar ‘National Races’ Came to Surpass Citizenship and Exclude Rohingya.” Journal of Contemporary Asia 47.3 (2017): 461‑483.Fink, Christine. “Dangerous Speech, Anti-Muslim Violence, and Facebook in Myanmar.” Journal of International Affairs 71.1 (2018): 43‑52.Hicks, Robin. “Telenor Launches First TV Ad in Myanmar.” Mumbrella, 2 Feb. 2015. <http://www.mumbrella.asia/2015/02/telenor-launches-first-tv-ad-myanmar>.Horst, Heather A., and Daniel Miller. The Cell Phone. An Anthropology of Communication. New York: Berg, 2006.Kyaw Myint. “Myanmar Country Report.” Financing ASEAN Connectivity: ERIA Research Project Report. Eds. F. Zen and M. Regan. Jakarta: ERIA, 2014. 221-267. Breakfast. Mango Creative, Mango Media Marketing, Telenor Myanmar. 26 Jan. 2015. <https://www.youtube.com/watch?v=2G2xjK8QFSo>.Mazzarella, William. Shovelling Smoke. Advertising and Globalization in Contemporary India. Durham and London: Duke UP, 2003.“Mobile Mania.” The Economist. 24 Jan. 2015. <https://www.economist.com/business/2015/01/22/mobile-mania>.Nyi Nyi Kyaw. “Adulteration of Pure Native Blood by Aliens? Mixed Race Kapya in Colonial and Post-Colonial Myanmar.” Social Identities 25.3 (2018): 345-359. ———. “Facebooking in Myanmar: From Hate Speech to Fake News to Partisan Political Communication.” Yusof Ishak Institute Perspective 36 (2019): 1-10. Sawchuk, Kim. “Radio Hats, Wireless Rats and Flying Families.” The Wireless Spectrum: The Politics, Practices and Poetics of Mobile Media. Eds. Barbara Crow, Michael Longford, and Kim Sawchuk. Toronto: U of Toronto P, 2010.Thin Lei Win. “Beauty Pageants Expose Dreams and Dangers in Modern Myanmar.” Reuters, 26 Sep. 2014. <https://www.reuters.com/article/us-foundation-myanmar-beautycontests/beauty-pageants-expose-dreams-and-dangers-in-modern-myanmar-idUSKCN0HL0Y520140926>.Transnational Institute. “Ethnicity without Meaning, Data without Context: The 2014 Census, Identity and Citizenship in Burma/Myanmar.” Amsterdam: TNI-BCN Burma Policy Briefing, 2014.

Literary critics have mainly read Herman Melville’s short story “I and My Chimney” (1856) as allegory. This article elaborates on the tradition of interpreting Melville’s text allegorically by relating it to Fredric Jameson’s post-structural reinterpretation of allegory. In doing so, it argues that the story is not a simple example of allegory but rather an auto-reflexive engagement with allegory that reflects the cultural and historical ambivalences of the time in which Melville was writing. The suggestion is that Melville deliberately used signifiers (or the lack thereof) of directionality and place to reframe the overt context of his allegory (Civil War divisions of North and South) through teasing reference to the contemporaneous emergence of Manifest Destiny as an East-West historical spatialization. To this extent, from a literary-historical perspective, Melville’s text presents as an enquiry into the relationship between the obvious allegorical elements of a text and the literal or material elements that may either support or, as in this case, problematize traditional allegorical modes. In some ways, Melville’s story faintly anticipates Jameson’s post-structural theory of allegory as produced over a century later. “I and My Chimney” may also be linked to later texts, such as Jack Kerouac’s On the Road, which shift the directionality of American Literary History, in a definite way, from a North-South to an East-West axis. Laura Ingalls Wilder’s Little House books may also be mentioned here. While, in recent years, some literary critics have produced readings of Melville’s story that depart from the traditional emphasis on its allegorical nature, this article claims to be the first to engage with “I and My Chimney” from within an allegorical perspective also informed by post-structural thinking. To do this, it focuses on the setting or directionality of the story, and on the orientating details of the titular chimney.Written and published shortly before the outbreak of the American Civil War (1861-1865), which pitted North against South, Melville’s story is told in the first person by a narrator with overweening affection for the chimney he sees as an image of himself: “I and my chimney, two gray-headed old smokers, reside in the country. We are, I may say, old settlers here; particularly my old chimney, which settles more and more every day” (327). Within the merged identity of narrator and chimney, however, the latter takes precedence, almost completely, over the former: “though I always say, I and my chimney, as Cardinal Wolsey used to say, I and my King, yet this egotistic way of speaking, wherein I take precedence of my chimney, is hardly borne out by the facts; in everything, except the above phrase, my chimney taking precedence of me” (327). Immediately, this sentence underscores a disjunction between words (“the above phrase”) and material circumstances (“the facts”) that will become crucial in my later consideration of Melville’s story as post-structural allegory.Detailed architectural and architectonic descriptions manifesting the chimney as “the one great domineering object” of the narrator’s house characterize the opening pages of the story (328). Intermingled with these descriptions, the narrator recounts the various interpersonal and business-related stratagems he has been forced to adopt in order to protect his chimney from the “Northern influences” that would threaten it. Numbered in this company are his mortgagee, the narrator’s own wife and daughters, and Mr. Hiram Scribe—“a rough sort of architect” (341). The key subplot implicated with the narrator’s fears for his chimney concerns its provenance. The narrator’s “late kinsman, Captain Julian Dacres” built the house, along with its stupendous chimney, and upon his death a rumour developed concerning supposed “concealed treasure” in the chimney (346). Once the architect Scribe insinuates, in correspondence to the chimney’s alter ego (the narrator), “that there is architectural cause to conjecture that somewhere concealed in your chimney is a reserved space, hermetically closed, in short, a secret chamber, or rather closet” the narrator’s wife and daughter use Scribe’s suggestion of a possible connection to Dacres’s alleged hidden treasure to reiterate their calls for the chimney’s destruction (345):Although they had never before dreamed of such a revelation as Mr. Scribe’s, yet upon the first suggestion they instinctively saw the extreme likelihood of it. In corroboration, they cited first my kinsman, and second, my chimney; alleging that the profound mystery involving the former, and the equally profound masonry involving the latter, though both acknowledged facts, were alike preposterous on any other supposition than the secret closet. (347)To protect his chimney, the narrator bribes Mr. Scribe, inviting him to produce a “‘little certificate—something, say, like a steam-boat certificate, certifying that you, a competent surveyor, have surveyed my chimney, and found no reason to believe any unsoundness; in short, any—any secret closet in it’” (351). Having enticed Scribe to scribe words against himself, the narrator concludes his tale triumphantly: “I am simply standing guard over my mossy old chimney; for it is resolved between me and my chimney, that I and my chimney will never surrender” (354).Despite its inherent interest, literary critics have largely overlooked “I and My Chimney”. Katja Kanzler observes that “together with much of [Melville’s] other short fiction, and his uncollected magazine pieces in particular, it has never really come out of the shadow of the more epic texts long considered his masterpieces” (583). To the extent that critics have engaged the story, they have mainly read it as traditional allegory (Chatfield; Emery; Sealts; Sowder). Further, the allegorical trend in the reception of Melville’s text clusters within the period from the early 1940s to the early 1980s. More recently, other critics have explored new ways of reading Melville’s story, but none, to my knowledge, have re-investigated its dominant allegorical mode of reception in the light of the post-structural engagements with allegory captured succinctly in Fredric Jameson’s work (Allison; Kanzler; Wilson). This article acknowledges the perspicacity of the mid-twentieth-century tradition of the allegorical interpretation of Melville’s story, while nuancing its insights through greater attention to the spatialized materiality of the text, its “geomorphic” nature, and its broader historical contexts.E. Hale Chatfield argues that “I and My Chimney” evidences one broad allegorical polarity of “Aristocratic Tradition vs. Innovation and Destruction” (164). This umbrella category is parsed by Sealts as an individualized allegory of besieged patriarchal identity and by Sowder as a national-level allegory of anxieties linked to the antebellum North-South relationship. Chatfield’s opposition works equally well for an individual or for communities of individuals. Thus, in this view, even as it structures our reception of Melville’s story, allegory remains unproblematized in itself through its internal interlocking. In turn, “I and My Chimney” provides fertile soil for critics to harvest an allegorical crop. Its very title inveigles the reader towards an allegorical attitude: the upstanding “I” of the title is associated with the architecture of the chimney, itself also upstanding. What is of the chimney is also, allegorically, of the “I”, and the vertical chimney, like the letter “I”, argues, as it were, a north-south axis, being “swung vertical to hit the meridian moon,” as Melville writes on his story’s first page (327). The narrator, or “I”, is as north-south as is his narrated allegory.Herman Melville was a Northern resident with Southern predilections, at least to the extent that he co-opted “Southern-ness” to, in Katja Kanzler’s words, “articulate the anxiety of mid-nineteenth-century cultural elites about what they perceive as a cultural decline” (583). As Chatfield notes, the South stood for “Aristocratic Tradition”; the North, for “Innovation and Destruction” (164). Reflecting the conventional mid-twentieth-century view that “I and My Chimney” is a guileless allegory of North-South relations, William J. Sowder argues that itreveals allegorically an accurate history of Southern slavery from the latter part of the eighteenth century to the middle of the nineteenth—that critical period when the South spent most of its time and energy apologizing for the existence of slavery. It discloses the split which Northern liberals so ably effected between liberal and conservative forces in the South, and it lays bare the intransigence of the traditional South on the Negro question. Above everything, the story reveals that the South had little in common with the rest of the Union: the War between the States was inevitable. (129-30)Sowder goes into painstaking detail prosecuting his North-South allegorical reading of Melville’s text, to the extent of finding multiple correspondences between what is allegorizing and what is being allegorized within a single sentence. One example, with Sowder’s allegorical interpolations in square brackets, comes from a passage where Melville is writing about his narrator’s replaced “gable roof” (Melville 331): “‘it was replaced with a modern roof [the cotton gin], more fit for a railway woodhouse [an industrial society] than an old country gentleman’s abode’” (Sowder 137).Sowder’s argument is historically erudite, and utterly convincing overall, except in one crucial detail. That is, for a text supposedly so much about the South, and written so much from its perspective—Sowder labels the narrator a “bitter Old Southerner”—it is remarkable how the story is only very ambiguously set in the South (145). Sowder distances himself from an earlier generation of commentators who “generally assumed that the old man is Melville and that the country is the foothills of the Massachusetts Berkshires, where Melville lived from 1850 to 1863,” concluding, “in fact, I find it hard to picture the narrator as a Northerner at all: the country which he describes sounds too much like the Land of Cotton” (130).Quite obviously, the narrator of any literary text does not necessarily represent its author, and in the case of “I and My Chimney”, if the narrator is not inevitably coincident with the author, then it follows that the setting of the story is not necessarily coincident with “the foothills of the Massachusetts Berkshires.” That said, the position of critics prior to Sowder that the setting is Massachusetts, and by extension that the narrator is Melville (a Southern sympathizer displaced to the North), hints at an oversight in the traditional allegorical reading of Melville’s text—related to its spatializations—the implications of which Sowder misses.Think about it: “too much like the Land of Cotton” is an exceedingly odd phrase; “too much like” the South, but not conclusively like the South (Sowder 130)! A key characteristic of Melville’s story is the ambiguity of its setting and, by extension, of its directionality. For the text to operate (following Chatfield, Emery, Sealts and Sowder) as a straightforward allegory of the American North-South relationship, the terms “north” and “south” cannot afford to be problematized. Even so, whereas so much in the story reads as related to either the South or the North, as cultural locations, the notions of “south-ness” and “north-ness” themselves are made friable (in this article, the lower case broadly indicates the material domain, the upper case, the cultural). At its most fundamental allegorical level, the story undoes its own allegorical expressions; as I will be arguing, the materiality of its directionality deconstructs what everything else in the text strives (allegorically) to maintain.Remarkably, for a text purporting to allegorize the North as the South’s polar opposite, nowhere does the story definitively indicate where it is set. The absence of place names or other textual features which might place “I and My Chimney” in the South, is over-compensated for by an abundance of geographically distracting signifiers of “place-ness” that negatively emphasize the circumstance that the story is not set definitively where it is set suggestively. The narrator muses at one point that “in fact, I’ve often thought that the proper place for my old chimney is ivied old England” (332). Elsewhere, further destabilizing the geographical coordinates of the text, reference is made to “the garden of Versailles” (329). Again, the architect Hiram Scribe’s house is named New Petra. Rich as it is with cultural resonances, at base, Petra denominates a city in Jordan; New Petra, by contrast, is place-less.It would appear that something strange is going on with allegory in this deceptively straightforward allegory, and that this strangeness is linked to equally strange goings on with the geographical and directional relations of north and south, as sites of the historical and cultural American North and South that the story allegorizes so assiduously. As tensions between North and South would shortly lead to the Civil War, Melville writes an allegorical text clearly about these tensions, while simultaneously deconstructing the allegorical index of geographical north to cultural North and of geographical south to cultural South.Fredric Jameson’s work on allegory scaffolds the historically and materially nuanced reading I am proposing of “I and My Chimney”. Jameson writes:Our traditional conception of allegory—based, for instance, on stereotypes of Bunyan—is that of an elaborate set of figures and personifications to be read against some one-to-one table of equivalences: this is, so to speak, a one-dimensional view of this signifying process, which might only be set in motion and complexified were we willing to entertain the more alarming notion that such equivalences are themselves in constant change and transformation at each perpetual present of the text. (73)As American history undergoes transformation, Melville foreshadows Jameson’s transformation of allegory through his (Melville’s) own transformations of directionality and place. In a story about North and South, are we in the south or the north? Allegorical “equivalences are themselves in constant change and transformation at each perpetual present of the text” (Jameson 73). North-north equivalences falter; South-south equivalences falter.As noted above, the chimney of Melville’s story—“swung vertical to hit the meridian moon”—insists upon a north-south axis, much as, in an allegorical mode, the vertical “I” of the narrator structures a polarity of north and south (327). However, a closer reading shows that the chimney is no less complicit in the confusion of north and south than the environs of the house it occupies:In those houses which are strictly double houses—that is, where the hall is in the middle—the fire-places usually are on opposite sides; so that while one member of the household is warming himself at a fire built into a recess of the north wall, say another member, the former’s own brother, perhaps, may be holding his feet to the blaze before a hearth in the south wall—the two thus fairly sitting back to back. Is this well? (328)Here, Melville is directly allegorizing the “sulky” state of the American nation; the brothers are, as it were, North and South (328). However, just as the text’s signifiers of place problematize the notions of north and south (and thus the associated cultural resonances of capitalized North and South), this passage, in queering the axes of the chimneys, further upsets the primary allegory. The same chimney that structures Melville’s text along a north-south or up-down orientation, now defers to an east-west axis, for the back-to-back and (in cultural and allegorical terms) North-South brothers, sit at a 90-degree angle to their house’s chimneys, which thus logically manifest a cross-wise orientation of east-west (in cultural and allegorical terms, East-West). To this extent, there is something of an exquisite crossover and confusion of cultural North and South, as represented by the two brothers, and geographical/architectural/architectonic north and south (now vacillating between an east-west and a north-south orientation). The North-South cultural relationship of the brothers distorts the allegorical force of the narrator’s spine-like chimney (not to mention of the brother’s respective chimneys), thus enflaming Jameson’s allegorical equivalences. The promiscuous literality of the smokestack—Katja Kanzler notes the “astonishing materiality” of the chimney—subverts its main allegorical function; directionality both supports and disrupts allegory (591). Simply put, there is a disjunction between words and material circumstances; the “way of speaking… is hardly borne out by the facts” (Melville 327).The not unjustified critical focus on “I and My Chimney” as an allegory of North-South cultural (and shortly wartime) tensions, has not kept up with post-structural developments in allegorical theory as represented in Fredric Jameson’s work. In part, I suggest, this is because critics to date have missed the importance to Melville’s allegory of its extra-textual context. According to William J. Sowder, “Melville showed a lively interest in such contemporary social events as the gold rush, the French Revolution of 1848, and the activities of the English Chartists” (129). The pity is that readings of “I and My Chimney” have limited this “lively interest” to the Civil War. Melville’s attentiveness to “contemporary social events” should also encompass, I suggest, the East-West (east-west) dynamic of mid-nineteenth century American history, as much as the North-South (north-south) dynamic.The redialing of Melville’s allegory along another directional axis is thus accounted for. When “I and My Chimney” was published in 1856, there was, of course, at least one other major historical development in play besides the prospect of the Civil War, and the doctrine of Manifest Destiny ran, not to put it too finely, along an East-West (east-west) axis. Indeed, Manifest Destiny is at least as replete with a directional emphasis as the discourse of Civil War North-South opposition. As quoted in Frederick Merk’s Manifest Destiny and Mission in American History, Senator Daniel S. Dickinson states to the Senate, in 1848, “but the tide of emigration and the course of empire have since been westward” (Merk 29). Allied to this tradition, of course, is the well-known contemporaneous saying, “go West, young man, go West” (“Go West, Young Man”).To the extent that Melville’s text appears to anticipate Jameson’s post-structural theory of allegory, it may be linked, I suggest, to Melville’s sense of being at an intersection of American history. The meta-narrative of national history when “I and My Chimney” was produced had a spatial dimension to it: north-south directionality (culturally, North-South) was giving way to east-west directionality (culturally, East-West). Civil War would soon give way to Manifest Destiny; just as Melville’s texts themselves would, much later admittedly, give way to texts of Manifest Destiny in all its forms, including Jack Kerouac’s On the Road and Laura Ingalls Wilder’s Little House series. Equivalently, as much as the narrator’s wife represents Northern “progress” she might also be taken to signify Western “ambition”.However, it is not only that “I and My Chimney” is a switching-point text of geo-history (mediating relations, most obviously, between the tendencies of Southern Exceptionalism and of Western National Ambition) but that it operates as a potentially generalizable test case of the limits of allegory by setting up an all-too-simple allegory of North-South/north-south relations which is subsequently subtly problematized along the lines of East-West/east-west directionality. As I have argued, Melville’s “experimental allegory” continually diverts words (that is, the symbols allegory relies upon) through the turbulence of material circumstances.North, or north, is simultaneously a cultural and a geographical or directional coordinate of Melville’s text, and the chimney of “I and My Chimney” is both a signifier of the difference between N/north and S/south and also a portal to a 360-degrees all-encompassing engagement of (allegorical) writing with history in all its (spatialized) manifestations.ReferencesAllison, J. “Conservative Architecture: Hawthorne in Melville’s ‘I and My Chimney.’” South Central Review 13.1 (1996): 17-25.Chatfield, E.H. “Levels of Meaning in Melville’s ‘I and My Chimney.’” American Imago 19.2 (1962): 163-69.Emery, A.M. “The Political Significance of Melville’s Chimney.” The New England Quarterly 55.2 (1982): 201-28.“Go West, Young Man.” Wikipedia: The Free Encyclopedia 29 Sep. 2017. <https://en.wikipedia.org/wiki/Go_West,_young_man>.Jameson, F. “Third-World Literature in the Era of Multinational Capitalism.” Social Text 15 (1986): 65-88.Kanzler, K. “Architecture, Writing, and Vulnerable Signification in Herman Melville’s ‘I and My Chimney.’” American Studies 54.4 (2009): 583-601.Kerouac, J. 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