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Book part
Publication date: 26 October 2021

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Carnegie goes to California: Advancing and Celebrating the Work of James G. March
Type: Book
ISBN: 978-1-80043-979-5

Book part
Publication date: 3 May 2023

Ben Spencer, Tim Jones, Juliet Carpenter and Sue Brownill

This chapter explores the potential for involving the public in planning healthy urban mobility using a case study of two neighbourhoods in Oxford, UK. We draw specifically on…

Abstract

This chapter explores the potential for involving the public in planning healthy urban mobility using a case study of two neighbourhoods in Oxford, UK. We draw specifically on lessons learned from the UK case of a large-scale international study entitled Healthy Urban Mobility (HUM). The HUM project was based on the need to address health inequalities within urban areas by implementing new approaches to planning and health that use novel research methods to encourage active dialogue with a wide range of stakeholders. The two principal objectives of the research were firstly, to understand the impact of everyday (im)mobility on health and wellbeing within different social groups, and secondly, to explore the potential for participatory mobilities planning with local communities to support and develop solutions for healthy urban mobility.

The chapter is organised into six parts. Following the introduction, we highlight the theories behind the need for public participation in urban mobility planning and calls for active dialogue and mutual learning between practitioners and communities for effective action on improving urban health. Then in the third and fourth parts, we provide an overview of the approach to participatory mobilities planning with local communities in the UK as part of the HUM project. In the fifth part, we report the outcomes of the project and critically reflect on the overall approach and lessons learned that may be of use to practitioners and communities. Finally, we conclude with the significance of the study and implications for public participation in planning healthy urban mobility. The research demonstrates the significant potential of participatory methods in transport infrastructure project but also highlights the complexities of public engagement and points to the need for a continual, long-term process to build trust between partners.

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Public Participation in Transport in Times of Change
Type: Book
ISBN: 978-1-80455-037-3

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Book part
Publication date: 23 December 2010

Vinícius Simmer de Lima, Gerlando Augusto Sampaio Franco de Lima, L. Nelson Guedes de Carvalho and Iran Siqueira Lima

Purpose – The purpose of this article is to investigate whether underlying firm-level incentives influence firms’ compliance with International Financial Reporting Standards…

Abstract

Purpose – The purpose of this article is to investigate whether underlying firm-level incentives influence firms’ compliance with International Financial Reporting Standards (IFRS) convergence practices and whether this adoption impacts firms’ cost of equity capital and market liquidity in Brazil, a setting with a poor institutional environment but high growth opportunities.

Methodology/approach – Using a sample of 54 companies from the São Paulo Stock Exchange, this article employs three measures of accounting convergence based on: (i) compliance to a 37-item index, called the International Accounting Standards Convergence Index (IASCI), (ii) increase in annual reports disclosure, and (iii) increase in accounting earnings quality. Furthermore, the article employs statistical analysis to test the influence of firm-level incentives on IFRS compliance and its economic consequences for the capital market.

Findings – The results indicate that firm-level incentives are important drivers of compliance with IFRS convergence practices. The results suggest that firms that (i) are larger, (ii) are more exposed to international markets, and (iii) have greater financing needs are more likely to adopt IFRS practices by implementing material changes in their accounting policies. The economic consequence analysis shows that cost of capital does not seem to be related to any of the convergence measures used. However, there is a statistically significant relationship between all the market liquidity variables and the IASCI, indicating that companies that best meet the convergence requirements have lower trading costs and greater liquidity, and their share price is less susceptible to the influence of individual investors.

Research limitations and implications – The scope of the study is limited to a relatively small sample of listed Brazilian companies, and they may not represent all listed companies. The sample restriction is due to information availability, since the study requires earnings estimates from the Thomson ONE Analytics database.

Originality/value – The study extends the work of Barth (2008) considering Ball's (2006) observation that superior accounting standards do not necessarily translate into higher quality reporting, since reporting quality may be largely shaped not only by accounting standards, but also by economic/political forces and firm-level economic incentives.

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Research in Accounting in Emerging Economies
Type: Book
ISBN: 978-0-85724-452-9

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Silicon Valley North
Type: Book
ISBN: 978-0-08044-457-4

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The Theory of Monetary Aggregation
Type: Book
ISBN: 978-0-44450-119-6

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Book part
Publication date: 10 October 2017

Hans Mikkelsen and Jens O. Riis

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Project Management
Type: Book
ISBN: 978-1-78714-830-7

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Book part
Publication date: 19 November 2016

Frederick Betz

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Strategic Thinking
Type: Book
ISBN: 978-1-78560-466-9

Book part
Publication date: 4 September 2003

Arch G Woodside

A possibly surprising observation is that most executives do not acquire formal training in meta-thinking, that is, thinking about thinking and deciding including training in…

Abstract

A possibly surprising observation is that most executives do not acquire formal training in meta-thinking, that is, thinking about thinking and deciding including training in effective prescriptive tools to increase effective thinking and deciding. Two reasons may be responsible for this lack of training. First, the overconfidence bias is widespread – most executives tend to rely too often on their unconsciously driven automatic thoughts (see Bargh, Gollwitzer, Lee-Chai, Barndollar & Troetschel, 2001; Wegner, 2002). The tendency is natural to assume that our intuitive beliefs are accurate and that relying on external heuristics (i.e. written checklists, explicit protocols) are unnecessary. Even when presented with hard evidence that formal external searches of relevant information sources and the use of explicit decision rules result in more accurate decisions than intuitive judgment alone, the executive’s first response often includes disbelief and resentment – resentment in the implicit loss of her/his authority to evaluate and decide.

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Evaluating Marketing Actions and Outcomes
Type: Book
ISBN: 978-0-76231-046-3

Book part
Publication date: 7 December 2023

Jörg Reckhenrich and Marlen Nebelung

Precise and accurate observation, what we see, and the perception of emotion, what we sense and feel, lead to a more reliable evaluation and thus to better management of complex…

Abstract

Precise and accurate observation, what we see, and the perception of emotion, what we sense and feel, lead to a more reliable evaluation and thus to better management of complex situations. Therefore, perception, observation and judgement are critical success factors in fostering innovation leadership at individual and team levels. This chapter outlines how these aspects need to be considered to facilitate the discovery, reflection and implementation of new ideas and solutions. We look at scientific areas such as neuroscience and positive psychology and apply the research to different professional areas. Based on this, we introduce ‘Coaching with Art’ as a method to train perceptiveness as a quality for self and team leadership to better cope with the challenges and opportunities of innovation processes.

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Innovation Leadership in Practice: How Leaders Turn Ideas into Value in a Changing World
Type: Book
ISBN: 978-1-83753-397-8

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Book part
Publication date: 9 March 2022

Piero Formica

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Ideators
Type: Book
ISBN: 978-1-80262-830-2

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