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Article
Publication date: 1 March 1992

John Conway O'Brien

A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society…

Abstract

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Details

International Journal of Social Economics, vol. 19 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 March 1999

Y. Shiozawa

Compares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is…

Abstract

Compares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is examined as well as the problems of such inter‐disciplinary studies. Decision making, target costing and the need for future collaboration are discussed in light of the theory.

Details

Accounting, Auditing & Accountability Journal, vol. 12 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 4 December 2017

Janandani Nanayakkara, Claire Margerison and Anthony Worsley

The purpose of this paper is to investigate the food system professionals’ opinions of a new senior secondary school food literacy curriculum named Victorian Certificate of

Abstract

Purpose

The purpose of this paper is to investigate the food system professionals’ opinions of a new senior secondary school food literacy curriculum named Victorian Certificate of Education Food Studies in Victoria, Australia.

Design/methodology/approach

A purposive sample of 34 food system professionals from different sub-sectors within the Australian food system was interviewed individually in late 2015 and early 2016. Interviews were analysed using the template analysis technique.

Findings

Most participants appreciated the extensive coverage of food literacy aspects in this new curriculum. However, many suggested amendments to the curriculum including pay less emphasis on food history-related topics and pay more focus on primary food production, nutrition awareness and promotion, and food security, food sovereignty, social justice, and food politics.

Practical implications

A well-structured, comprehensive secondary school food literacy curriculum could play a crucial role in providing food literacy education for adolescents. This will help them to establish healthy food patterns and become responsible food citizens. The findings of this study can be used to modify the new curriculum to make it a more comprehensive, logical, and feasible curriculum. Moreover, these findings could be used to inform the design of new secondary school food literacy curricula in Australia and other countries.

Originality/value

The exploration of perspectives of professionals from a broad range of food- and nutrition-related areas about school food literacy education makes this study unique. This study highlights the importance of food professionals’ opinions in secondary school food-related curricula development.

Details

British Food Journal, vol. 119 no. 12
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 October 2004

Jean‐Pierre Beaudoin

This paper follows a presentation made at the Public Relations World Festival in Rome on 21st June, 2003. It is based on observation of how the position of nongovernmental…

Abstract

This paper follows a presentation made at the Public Relations World Festival in Rome on 21st June, 2003. It is based on observation of how the position of nongovernmental organisations (NGOs) has changed over time in the representation of public opinion considered as a social consensus around the common good and common interest. It discusses the impact of those changes on the position of companies in the public debate, and draws from the growth of intangible assets in companies’ book value.

Details

Journal of Communication Management, vol. 8 no. 4
Type: Research Article
ISSN: 1363-254X

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Article
Publication date: 1 November 1998

Birger P. Priddat

Analysing the values theories of the nineteenth century, there is a remarkable difference between German and English theories: the idea of subjective value is a very…

Abstract

Analysing the values theories of the nineteenth century, there is a remarkable difference between German and English theories: the idea of subjective value is a very German idea, from the beginning of the nineteenth century, ignored by textbooks of the history of economic thought. The German conception of subjective value is subjective, but not individualistic, and is different from the marginalistic conception of value later on. In the German tradition ‐ Hufeland, Lotz, Rau, Hermann, Knies, Wagner, etc. ‐ the value theory deals with “meaning”. The economic actor is able to choose subjectively, but in the context of a collective meaning. We get some new insights into the very German idea of a social economy.

Details

International Journal of Social Economics, vol. 25 no. 10
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 12 July 2011

John Dorchester

This paper seeks to consider a significant market misconception and related errors commonly made by valuers, financial decision makers, and other users of valuation…

Abstract

Purpose

This paper seeks to consider a significant market misconception and related errors commonly made by valuers, financial decision makers, and other users of valuation services. Its purpose is to focus on the importance of relating the explicit requirements of market value and fair value definitions to the evidence required for a supportable opinion of either.

Design/methodology/approach

The paper provides conceptual foundations for the terms “market value” and “fair value” and reviews their meanings and applications in a historical context. Business cycles and the recent recession are used as foundations for illustrating how prices, such as for real estate, vary with cycles, but are not always directly indicative of either market value or fair value. The latter term has a long history, but has undergone recent definition and revision by the US Financial Accounting Standards Board (FASB) that are shown to closely align fair value with market value. A current controversy over the use of transactions as prima fascie, or perhaps the only indication of market value is discussed and the “market” of “market value” is examined.

Findings

The paper offers a new look at market evidence concepts that are time‐honored, yet have been largely lost or forgotten. The principal finding is that duress is not consistent with conventional definitions of market value or fair value, yet significant market evidence exists that duress is often ignored or improperly considered in valuations and financial decisions. The paper also concludes that the FASB's focus on “market participants” (sellers and buyers) as the prime source of Fair Value evidence is akin to the rules which have applied to market value for many decades. The paper concludes with a discussion of why transactions may be evidence of “a market,” but are not necessarily representative of the “market” or of fair value.

Originality/value

Market Value is a market protection against fraud, misrepresentation, and misunderstanding. Valuations must be performed in accordance with that definition – not as it is interpreted for personal gain or for any other interpretations of convenience, misunderstanding, or special purpose.

Details

Journal of Property Investment & Finance, vol. 29 no. 4/5
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 1 July 1992

Warren J. Samuels

Examines the sources and implications of Mikhail Gorbachev′spolicies insofar as they have been policies of liberalization. It isprincipally argued that Marxism has been a…

Abstract

Examines the sources and implications of Mikhail Gorbachev′s policies insofar as they have been policies of liberalization. It is principally argued that Marxism has been a Western phenomenon and thereby a vehicle for the export of Western Enlightenment values to Third World countries but also to the Soviet Union itself. The nature and role of Marx′s analyses are considered in that light. So also are the status of nationalism in the USSR, the historical meaning and promise of socialism, the role of the legal‐economic nexus in the social reconstruction of reality in the USSR and in Central and Eastern Europe, the relevance to those developments of the emerging new European and world systems, and the relevance of all these for social economics.

Details

International Journal of Social Economics, vol. 19 no. 7/8/9
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 23 November 2016

James Jianxin Gong and S. Mark Young

We examine the role of financial and nonfinancial performance measures in managing revenues derived from life cycles of a type of intellectual property products − motion pictures.

Abstract

Purpose

We examine the role of financial and nonfinancial performance measures in managing revenues derived from life cycles of a type of intellectual property products − motion pictures.

Design/approach

Our study focuses on the first two markets in which audiences can watch a motion picture – the upstream theatrical market and the downstream home video market. We combine data collected from numerous public and proprietary sources and form a final sample of 654 motion pictures. Then we perform regression analysis on the data.

Findings

First, three measures of a movie’s performance in the theatrical market, opening box office revenue, peak rank, and weeks at the peak rank, have positive effects on subsequent revenues in the home video market. Second, the same set of performance measures also predicts the motion picture’s life span in the theatrical market. Third, when the actual life span of a motion picture in the theatrical market deviates from its predicted value, the total return on investment in the motion picture decreases.

Research limitations

We do not have data on other downstream markets related to motion pictures, such as pay-per-view and online video streaming.

Practical implications

This study suggests that the public and proprietary data can be used to inform managerial decisions regarding intellectual property product life cycles.

Originality/value

This is the first accounting study that directly examines life cycle revenues of intellectual property products. We also extend literature on revenue driver and revenue management research to the product level.

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Book part
Publication date: 27 February 2009

Heidi E. Kretser, Jodi A. Hilty, Michale J. Glennon, Jeffery F. Burrell, Zoë P. Smith and Barbara A. Knuth

Purpose – The purpose is to show that the influx of new seasonal and year-round residents to the small towns located in and around protected areas has numerous…

Abstract

Purpose – The purpose is to show that the influx of new seasonal and year-round residents to the small towns located in and around protected areas has numerous implications for governance associated with land management and regional planning including reconciling the competing values of wilderness (amenity vs. livelihood, motorized vs. non-motorized recreation, active vs. passive land management).

Methodology/approach – We use case studies from the Adirondack Park in Northern New York State and the Greater Yellowstone Ecosystem in the western United States to demonstrate the land management and governance challenges facing local communities in and around internationally renowned, protected areas.

Findings – We highlight how these transforming communities meet diverse needs and competing interests and how partnering with a non-governmental organization benefits local governance issues.

Originality/value of chapter – The paper presents research from the United States, which theoretically and empirically contributes to the scientific discourse on exurbanization, protected areas, and governance.

Details

Beyond the Rural-Urban Divide: Cross-Continental Perspectives on the Differentiated Countryside and its Regulation
Type: Book
ISBN: 978-1-84855-138-1

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Article
Publication date: 27 May 2014

Simon Huston and Sébastien Darchen

The purpose of this paper is to review sustainable planning literature and investigate a major development in an Australian regional city, looking for broad sustainable…

Abstract

Purpose

The purpose of this paper is to review sustainable planning literature and investigate a major development in an Australian regional city, looking for broad sustainable insights to improve urban growth management.

Design/methodology/approach

First, the authors sketched the backdrop to Ipswich and looked for the drivers propelling its rapid growth. They then generated a sustainability framework from the urban regeneration literature. In the empirical phase, they analysed a major development – the Icon project. They evaluated three of five regeneration domains using secondary sources, site observations and interviews with stakeholders and experts.

Findings

First, each city’s situation is unique, so the authors proffer no simplistic development formula. Internally, cities, including Ipswich, are spatially fragmented. Second, urban regeneration extends temporally and spatially beyond the project site boundaries or deadlines. Diminished property-driven regeneration neglects the social dimensions to sustainable housing or relegates it to an afterthought, but community participation is insufficient. Government needs to seed or drive (directly or via incentives) substantive social transformation. Projects supported with credible community social development are less risky, but, in competing for investment funds, local government can rush approve unsuitable projects.

Research limitations/implications

The analysis focused on the planning and urban design aspects of the project. Only limited demographic, economic and social analyses were conducted, and the study would also benefit from interviews with a broader sample of experts.

Practical implications

Sustainable urban regeneration needs to consider not only the unique mix of regional growth drivers and constraints, but also specific local precinct characteristics. Intelligently configured community consultation should inform but not dilute design leadership.

Originality/value

This work investigates appropriate urban responses to growth pressure for sustainable outcomes in fast-growing regional cities.

Details

International Journal of Housing Markets and Analysis, vol. 7 no. 2
Type: Research Article
ISSN: 1753-8270

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