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Using a dialogic approach to narrative analysis through the lens of fairytale, this paper explores the shared construction of corporate environmental stories. The analysis provided aims to reveal the narrative messaging which is implicit in corporate reporting, to contrast corporate and stakeholder narratives and to bring attention to the ubiquity of storytelling in corporate communications.

This paper examines a series of events in which a single case company plays the central role. The environmental section of the case company's sustainability report is examined through the lens of fairytale analysis. Next, two counter accounts are constructed which foreground multiple stakeholder accounts and retold as fairytales.

The dialogic nature of accounts plays a critical role in how stakeholders understand the environmental impacts of a company. Storytelling mechanisms have been used to shape the perspective and sympathies of the report reader in favour of the company. We use these same mechanisms to create two collective counter accounts which display different sympathies.

This research reveals how the narrative nature of corporate reports may be used to fabricate a particular perspective through storytelling. By doing so, it challenges the authority of the version of events provided by the company and gives voice to collective counter accounts which are shared by and can be disseminated to other stakeholders.

This paper provides a unique perspective to understanding corporate environmental reporting and the stories shared by and with external stakeholders by drawing from a novel link between fairytale, storytelling and counter accounting.

The new offence of market abuse was introduced by the Financial Services and Markets Act 2000 (the Act). The Financial Services Authority (FSA) is required under s. 119 of the Act to issue a code containing ‘guidance’ on market abuse (the Code). In 1998, the FSA published its first consultation on a draft Code of Market Conduct which set out the FSA's proposed market abuse regime. Responses to that consultation formed the basis for preparation of a second consultation and draft Code of Market Conduct, issued in July 2000.1 More recently, Consultation Paper 76 introduced the FSA's Supplement to the Draft Code which deals with some additional elements of the market abuse regime.

The purpose of this paper is to identify effective factors, their impact, and find estimation models of the most well-known productivity measurement, hours-per-vehicle (HPV), in the automotive industry in North American manufacturing plants.

Data used in this study were from North American plants that participated in the Harbour’s survey from 2002 to 2006. Data are synthesized using a uniform methodology from information supplied by the plants and supplemented with plant visits by Harbour Consulting auditors. Overall, there are 355 manufacturing plants in the statistical sample from ten different automakers’ brands including DCX, Ford, GM, Honda, Cami, Nummi, Auto Alliance, Mitsubishi, Nissan, and Toyota. The multiple linear regression was used to analyze the data and derive the HPV regression equations.

HPV is a widely recognized production performance indicator that is used by a significant percentage of worldwide automakers. During the study period, the HPV was reduced 54.75 minutes on average in each year. Annual production volume, platform sharing (PS), and flexible manufacturing (FM) factors improve HPV. However, vehicle variety, salaried employees’ percentage of the workforce, available annual working days, and launching a new model penalize HPV. Launching a new model and adding a new variety in body styles or chassis configurations raise the HPV about 2.189 and 0.642 hours, respectively, depending on the car class; however, manufacturing plants compensate for this issue by using PS and FM strategies.

The plants which stopped production of a specific product also are included in this study and were treated similar to the regular plants. The medium duty segment was excluded from the data set due to the fact that the number of observations available was too low. The study can be repeated with additional new factors such as the level of plants’ automation and lean manufacturing either for North American or European companies.

The research investigates current strategies that help automakers to enhance their production performance and reduce their productivity gap. HPV regression equations that are provided in this research may be used effectively to help car makers to set guidelines to improve their productivity with respect to internal and external constraints, strength, weakness, opportunities, and threats.

This article addresses important policy issues raised in the latest Lehman dispute that directly impact the over the counter derivatives market and market participants, specifically in regards to the history and purpose of the Bankruptcy Code’s “safe harbor” provisions for swap agreements.

By examining the background of, and arguments presented in, the ongoing adversary proceeding, Moore Macro Fund, LP v. Lehman Brothers Holdings Inc., and the related bankruptcy case, in re Lehman Brothers Holdings Inc. the authors offer their interpretations of the scope and intent of the applicable safe harbor provisions concerning set-off rights in the context of terminating swap agreements.

Parties to ISDA agreements should carefully monitor this case, as the outcome could shape the enforceability of the Bankruptcy Code and the strategic analysis of counterparties following a counterparty’s or credit support provider’s bankruptcy.

Parties must also be cautious when assuming all contractual provisions in industry-standard master agreements will be enforceable. This case confirms that contractual provisions seeming to reflect the intent of the parties may still be called into question before a court.

Litigation analysis and practical advice on the ongoing changes to the physical, futures and derivatives markets from experienced derivatives/structured products and bankruptcy/commercial restructuring lawyers.

The motivation for this paper comes from Canada’s Truth and Reconciliation’s (TRC) Calls to Action, and in particular, the call for more meaningful consultation and respectful, consent-based relationships between businesses and Indigenous communities in Canada. To this end, this study empirically examines leadership in the context of a wicked problem faced by a pulp and paper mill and suggest an Indigenous epistemology as helpful to inform the leadership behaviours employed in this company.

Firstly, this study established that the problem faced by the company aligns with the characteristics of wicked problems, hence necessitating a collective leadership approach. This study then compiled a database from publicly available documents and inductively coded this data to identify themes that told us something about the leadership behaviours employed by the company as it attempted to resolve the problem at hand.

This study provides evidence that the company did not employ collective leadership when attempting to tame its wicked problem. It then shows that the context in which the firm operates lends itself well to the Mi’kmaw concept of Two-Eyed Seeing as a guiding principle that could have informed the company’s leadership and contributed to a long-overdue process of reconciliation. This study proposes several specific actions that plausibly could have helped produce such an outcome.

This paper helps fill a void in applications of the wicked problem construct to businesses. Further, this study suggests that the problem faced by this firm remained difficult to tame precisely because it failed to employ a collective leadership approach. The contribution to the leadership literature comes from introducing Two-Eyed Seeing and showing how it may help produce leadership that is inherently more collective in nature. Beyond its instrumental value, this approach may nurture more consent-based relationships between businesses and Indigenous communities in Canada, as called for by the TRC, hence contributing to reconciliation with a long-suffering neighbouring Indigenous community.

This paper seeks to examine changing plan‐making governance processes in Hong Kong and identifies factors leading to the changes.

Both primary and secondary sources of data were collected. Various stakeholders were interviewed and analysis of Hong Kong planning policies, ordinances and guidelines was undertaken.

Since the late 1990s, plan‐making in Hong Kong has undergone a major shift in governance from that of an elitist‐led pro‐growth mode to one with more community engagement, environmental consciousness and sustainability. The Southeast Kowloon development scheme played a crucial role in triggering this shift.

The paper focuses solely on one of the three planning systems in Hong Kong, plan‐making.

This paper provides a comprehensive discussion of the changing governing processes of Hong Kong's plan‐making and will be useful for policy‐makers when examining whether ruling strategies are responding well to changing circumstances. It also contributes to the existing governance literature by offering some insights into the nature of governance and the methodologies for studying it.

There is little literature linking governance and urban planning in Hong Kong. The paper offers a useful background and a framework for future studies.

The purpose of this paper is to update investors who have incurred losses from fraudulent enterprises since the publication of Lorence's “Tax consequences for investors in hedge fund frauds”. The critical development is that taxpayers who filed in reliance on the so‐called “safe harbor” provided by the Internal Revenue Service have denied themselves the full benefits otherwise afforded under the law.

This technical paper describes developments applicable to claiming tax losses for fraudulent investments and fraud (i.e. conversion) of accounts at broker‐dealers. The paper describes the most tax‐effective method for defrauded investors to recoup a portion of their loss through tax refunds and tax losses.

Given the continuing incidence of financial frauds, once a fraud has been discovered, the defrauded investor must act promptly to claim the most beneficial tax treatment.

This paper builds on the findings of a prior study of the area to update investors on the latest developments in tax treatment of theft losses.

This chapter presents a framework which is accessible to port authorities to assess the potential environmental impact of maritime operations. Pursuant on globalisation, increased numbers of ship movements have generated more frequent routine maritime operations in ports but few formal approaches exist for assessing their environmental impact, which potentially could be significant. In a novel framing of environmental assessment a business process modelling technique is deployed in a systems approach which highlights inputs, service processes and outputs. In an initial focus, primary processes at strategic level are defined which affect the environmental assessment of present and future operations and their potential impacts. Later, tactical service processes define the integrity of processes that guarantee service level and quality. Finally, outputs are defined by operational processes. The contribution of applying the systems approach to plan more sustainable maritime operations is assessed in a case study of Falmouth Harbour Commissioners (FHC) which regulates much of Falmouth Harbour and hosts the UK's largest offshore marine bunkering operation. Following EU designation of a North Sea Sulfur Oxide Emissions Control Areas (SECA) Falmouth recently recorded a significant rise in the number of vessels calling, and volume of fuel sold as more passing vessels take onboard low-sulfur fuel. The systems approach which empowers FHC to mitigate potential risks and assess development proposals proactively is easily transferable to other ports.

The analysis presented here is based upon interviews conducted with 34 women in Maryland in 1997, one year after the passage of the PRA of 1996, or welfare reform. To locate participants, I distributed fliers to educational and community centers asking for single women raising children and receiving aid who would be willing to share their experiences with welfare. I offered to compensate participants $15 for their time in participating in the interviews. After several initial interviewees were chosen from these sites, other respondents were located using an informal snowball sample.

The United States Securities and Exchange Commission adopted Regulation S in 1990 to clarify that offshore offers and sales of securities need not comply with the onerous registration requirements of US securities laws. In the short time since Regulation S was adopted, a number of issuers have abused the regulation. Amendments designed to curb these abuses have been recently proposed. This paper addresses the impact of the amendments and identifies significant issues to consider when undertaking a Regulation S transaction.