Search results

1 – 10 of 87
To view the access options for this content please click here
Article

Edward B. Barbier

The global market failure problem of international biodiversity loss can be mitigated through the use of trade interventions or by the creation of new international…

Abstract

The global market failure problem of international biodiversity loss can be mitigated through the use of trade interventions or by the creation of new international markets and institutions for the global environmental benefits generated by the biodiversity conserved by host countries. However, it may be difficult to reach a mutually agreed “trade for nature” deal when the biodiversity in the host country is threatened mainly by habitat conversion. On the other hand, if the threat is from over‐exploitation, unilateral trade interventions by the recipient countries are also likely. Although there may be strong incentives for the latter countries to negotiate an international biodiversity agreement, if such incentives exist, then these countries may act unilaterally to compensate host countries for their conservation efforts. Rich countries therefore need convincing that they are likely to gain from reducing global biodiversity loss.

Details

Journal of Economic Studies, vol. 27 no. 1/2
Type: Research Article
ISSN: 0144-3585

Keywords

To view the access options for this content please click here
Book part

C. Tyler DesRoches

No longer do resource economists merely regard nature as a collection of inert materials to be improved by human labor and manufactured capital; rather, nature is, to an…

Abstract

No longer do resource economists merely regard nature as a collection of inert materials to be improved by human labor and manufactured capital; rather, nature is, to an increasing extent, taken to be a mindless producer of economically valuable ecosystem goods and services. Instances of natural capital are frequently said to produce such goods and services in a manner that is relatively detached from human agency. This article argues that, historically, the idea of nature as a systematic original producer capable of self-generation is hardly novel. The eighteenth-century roots of this idea can be found in the writings of Carl Linnaeus who depicted the whole Earth and all of its productions as the “oeconomy of nature.”

Details

Including a Symposium on Latin American Monetary Thought: Two Centuries in Search of Originality
Type: Book
ISBN: 978-1-78756-431-2

Keywords

To view the access options for this content please click here
Book part

Abstract

Details

Optimal Growth Economics: An Investigation of the Contemporary Issues and the Prospect for Sustainable Growth
Type: Book
ISBN: 978-0-44450-860-7

To view the access options for this content please click here
Article

Wilfred Ashworth

The LA Council Meeting of November 17 began with discussion of a paper presented by the Honorary Treasurer, Peter Labdon, on the future financing policy of the…

Abstract

The LA Council Meeting of November 17 began with discussion of a paper presented by the Honorary Treasurer, Peter Labdon, on the future financing policy of the association. It was primarily concerned with membership and emphasised that the most important issue facing the association now is how to attract and keep in membership sufficient of the shrinking number of those educated and/or working in the field of information to ensure the future of the Association. It was a frank examination of the subscription profile, methods of collection of subscriptions, the costs of registration, and, above all, the benefits of membership as perceived by the members themselves.

Details

New Library World, vol. 85 no. 1
Type: Research Article
ISSN: 0307-4803

To view the access options for this content please click here

Abstract

Details

Handbook of Microsimulation Modelling
Type: Book
ISBN: 978-1-78350-570-8

To view the access options for this content please click here
Book part

C. Michael Hall

Depending on the research approach one uses, the development of particular bodies of knowledge over time is the result of a combination of agency, chance, opportunity…

Abstract

Depending on the research approach one uses, the development of particular bodies of knowledge over time is the result of a combination of agency, chance, opportunity, patronage, power, or structure. This particular account of the development of geographies of tourism stresses its place as understood within the context of different approaches, different research behaviors and foci, and its location within the wider research community and society. The chapter charts the development of different epistemological, methodological, and theoretical traditions over time, their rise and fall, and, in some cases, rediscovery. The chapter concludes that the marketization of academic production will have an increasingly important influence on the nature and direction of tourism geographies.

Details

Geographies of Tourism
Type: Book
ISBN: 978-1-78190-212-7

Keywords

To view the access options for this content please click here
Book part

Alexandre Rambaud and Jacques Richard

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some…

Abstract

Purpose

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

Methodology/approach

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

Findings

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

Research implications

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

Social implications

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

Originality/value

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

Details

Finance and Economy for Society: Integrating Sustainability
Type: Book
ISBN: 978-1-78635-509-6

Keywords

To view the access options for this content please click here

Abstract

Details

Knowledge Transfer to and within Tourism
Type: Book
ISBN: 978-1-78714-405-7

To view the access options for this content please click here
Book part

Sanda Renko

Upon reviewing relevant literature, this chapter aims to give an insight into the importance and popularity of the concept of sustainable development. Accordingly, the…

Abstract

Upon reviewing relevant literature, this chapter aims to give an insight into the importance and popularity of the concept of sustainable development. Accordingly, the chapter provides an insight into the evolution and development of the concept of sustainable development, its various definitions, key dimensions and fundamental indicators, with an overview of the progress on key issues that are important economically, socially and environmentally. The chapter concludes with the principles needed in order to seek sustainability and the advantages of practising it.

Details

The Sustainable Marketing Concept in European SMEs
Type: Book
ISBN: 978-1-78754-039-2

Keywords

To view the access options for this content please click here
Article

W.A. MUNFORD

From whichever point of view we consider it, Edwards's Memoirs of Libraries is a remarkable work. Its two volumes provide a total of two thousand pages of text It is at…

Abstract

From whichever point of view we consider it, Edwards's Memoirs of Libraries is a remarkable work. Its two volumes provide a total of two thousand pages of text It is at once a history of libraries—and a history on a world scale—and a manual of library administration. It can, of course, be criticised on that score. Would it not have been better to have issued the history separately, in two still sizeable volumes, and to have presented the practical manual as a separate work? As published by Trubner in 1859 the manual occupies the second half of the second volume which itself consists of rather more than 1,100 pages. But to Edwards the history and the administration were by no means so clearly divisible. The practical chapter on book‐binding, for example, approaches the subject historically; prints a small selection of Roger Payne's bills; and is illustrated, inter alia, with lithographs of sixteenth century bindings.

Details

Library Review, vol. 17 no. 6
Type: Research Article
ISSN: 0024-2535

1 – 10 of 87