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Investigates the methods and techniques by which development companies and their advisers value land and projects for development and redevelopment. Comments on the effect of the methodology on residential and commercial land prices in the property market. Concludes that the fault with appraisal techniques lies more with the input of inaccurate information and lack of objectivity rather than the actual technique used.

The purpose of this paper is to understand how cities at different stages of development each subject to its own challenges in adapting to climate change can manage greenhouse gas (GHG) emissions.

Case studies are undertaken for three cities: Amman, Jakarta and Dar es Salaam, including determination of GHG emissions and analysis of climate change data (where available) for each.

In Amman, the most climate‐sensitive municipal service is water; Jordan is exceptionally dry, and nearly 15 per cent of all electricity consumption is by the water authority. Jakarta has already experienced extreme flooding. The climate vulnerabilities associated with sea‐level rise are intensified by subsidence in parts of Jakarta. Alternating floods and droughts are climate impacts already experienced in Dar es Salaam. Droughts have impacted Tanzania's electricity infrastructure disrupting hydroelectricity production, requiring new natural gas infrastructure to maintain power, thereby increasing GHG emissions. Nonetheless, Dar es Salaam's GHG emissions at 0.56 t CO₂e/cap are small compared to Amman and Jakarta at 3.66 and 4.92 t CO₂e/cap., respectively.

Synergist development strategies, addressing climate change mitigation and adaptation are suggested. In Amman an increased share of photovoltaic electricity production might be used for service provision, especially for energy needs surrounding water supply. Advanced slum upgrading in Jakarta could see relocation of the at‐risk poor to safe areas with energy efficient homes connected to public transit and decentralized, community‐based electricity generation. The focus in Dar es Salaam community‐based waste‐to‐energy facilities would reduce climate change impacts and vulnerabilities while addressing energy poverty in poor communities.

The purpose of this paper is to test the hypothesis that there are correlations between campus sustainability initiatives and environmental performance, as measured by resource consumption and waste generation performance metrics. Institutions of higher education would like to imply that their campus sustainability initiatives are good proxies for their environmental performance.

Using data reported through the Association for the Advancement in Higher Education’s Sustainability Tracking and Rating System (AASHE STARS) framework, a series of univariate multiple linear regression models were constructed to test for correlations between energy, greenhouse gas (GHG), water and waste performance metrics, and credit points awarded to institutions for various campus sustainability initiatives.

There are very limited correlations between institutional environmental performance and adoption of campus sustainability initiatives, be they targeted operational or coordination and planning best practices, or curricular, co-curricular or research activities. Conversely, there are strong correlations between environmental performance and campus characteristics, namely, institution type and climate zone.

Institutional decision makers should not assume that implementing best practices given credit by AASHE STARS will lead to improved environmental performance. Those assessing institutional sustainability should be wary of institutions who cite initiatives to imply a certain level of environmental performance or performance improvement.

This is the first paper to use data reported through the AASHE STARS framework to assess correlations between campus initiatives and environmental performance. It extends beyond previous research by considering energy, water and waste performance metrics in addition to GHG emissions, and it considers campus sustainability initiatives in addition to campus characteristics.

In regressions using a semi-logarithmic functional form that include a dummy variable, Kennedy (1981) showed that instead of interpreting the dummy coefficient directly, one needs to “correct” it to estimate the percentage effect of the dummy variable on the dependent variable. In the context of an antitrust application, we show that when using a dummy variable to estimate the overcharge as a percentage of the actual price, one should not apply the correction proposed by Kennedy because doing so will lead to an overcharge estimate with a larger bias.

This paper uses practice theory to strengthen the theoretical relationship between customer engagement (CE) and value cocreation (VCC), thereby demonstrating how customers may become engaged and remain engaged through VCC practices.

The study adopts a problematization approach to identify shared assumptions evident in service-dominant logic (SDL) and CE research. Practice theory, as a higher-order perspective, is used to integrate the iterative and cyclical processes of VCC and CE, specifically through the theoretical mechanism of habitus.

Habitus acts as a customer value lens and provides a bridging concept to demonstrate how VCC and CE are joined via sensemaking processes. These processes determine how customers perceive, assess, and evaluate value, how they become engaged through VCC, and how their experience of engagement may lead to further VCC practice. The temporally bound experiences, states, and episodes are accumulated and aggregated through an enduring customer value lens comprised of habituated dispositions, interests, and attitudes.

This work responds to calls for research to strengthen the theoretical link between VCC and CE and to take account of customers' lived realities and their contextualized experiences. A key suggestion for future research is the use of a rope metaphor to stimulate thinking about the complex, temporally unfolding, and interrelated processes of VCC and CE.

The customer value lens and CE rope are introduced to simplify the complex, abstract, theoretical research on VCC and CE for a nonacademic audience. To understand how customers' value lenses are formed and change, and how a CE rope is strengthened, firms, service designers, and practitioners need to understand sensemaking processes through customer narratives and to use platforms and feedback to support and trigger sensemaking.

This paper provides a theoretical mechanism to explain the iterative and cyclical nature of VCC and CE processes and how accumulation and aggregation occur in these processes. In doing so, it demonstrates that CE occurs by virtue of, and is typified by, sensemaking processes that reproduce and shape a customer's habituated value lens, which perceives, assesses, and determines VCC and thus provides a basis for further customer engagement.

Validation of the Teachers' Sense of Efficacy Scale (TSES) for use with teachers in Macao (SAR) was undertaken to determine its usefulness as a measure of teacher self-efficacy for inclusive education. This paper discusses the results found by analyzing various versions of the TSES and TSES-C in a Chinese format with 200 pre-service teachers in Macao (SAR). Psychometric analyses were undertaken to investigate the validity of the existing scales and the three and two factor solutions. The results indicated a preferred 9-item version that produced improved factor loadings and reliabilities. The use of a relatively quick and short scale to measure such a complex phenomenon as teacher self-efficacy is discussed. Issues are raised regarding generalizability of scales and the impact of culture, demographics, and edifying issues that may impact on the usefulness of such scales.

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.

Describes a process of management learning and development involving over 100 senior public sector managers in the States of Guernsey and covering a period of six years. Details the programme’s content and action learning approach which had much in common with many other management development processes. However, highlights the fact that it involved the whole spectrum of public sector activity (from policy making, service purchasing and service providing to utilities trading) and that more than 20 chief executives and their senior management teams participated in the process, which makes it somewhat unusual. Reports that, in the wake of the programme, a fundamental shift in the “doing of management” would appear to have taken place, involving a willingness to share resources, to break out of silos and to experiment across previously well‐defended boundaries; and notes that it has also generated a healthy appetite for further learning.