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11 – 20 of 235Jordi de San Eugenio Vela, Joan Nogué and Robert Govers
The purpose of this paper is to propose an initial, exploratory and tentative theoretical construct related to the current consumption of landscape as a key symbolic and physical…
Abstract
Purpose
The purpose of this paper is to propose an initial, exploratory and tentative theoretical construct related to the current consumption of landscape as a key symbolic and physical element in territorial representation and evocation, and for the deployment of place branding strategy. It constructs a line of argument to support what shall be referred to as “landscape branding”, that is, the paradigmatic role of landscape in place branding. It is, therefore, of interest to define the value of landscape as a social and cultural construction, which is why the paper awards importance to the specific analysis of their capacity for visual and/or aesthetic evocation within the context of a general branding strategy for geographical spaces.
Design/methodology/approach
To develop a sufficient proposal for sustaining “a theory of landscape branding”, the paper deploys a meta-analysis, that is, an extensive review and interpretation of the literature related to visual landscape and place branding, to propose a tentative initial approach to landscape-infused place branding theory.
Findings
The relationship existing between landscape images and texts and their possible situating and subsequent interpreting within the context of the political, cultural and economic logics of contemporary society give rise to a renewed analytical framework for cultural geographies (Wylie, 2007). At this point, place branding becomes a recurring argument for the consumption of carefully staged places, representing, to use Scott’s terms (2014), the arrival of a cognitive-cultural capitalism characteristic of post-Fordism.
Practical implications
From a practical perspective, the landscape branding approach provides several benefits. First of all, regardless of the fact that many commentators have argued that logos, slogans and advertising campaigns are relatively ineffective in place branding, practitioners still seem to be focussed on these visual design and advertising tools. The landscape branding approach facilitates an identity-focussed perspective that reconfirms the importance of linking reality with perception and hence reinforces the need to link place branding to policy-making, infrastructure and events.
Social implications
Landscapes’ imageability facilitates visual storytelling and the creation of attractive symbolic actions (e.g. outdoor events/arts in attractive landscape and augmented reality or landscaping itself). This is the type of imaginative content that people easily share in social media. And, of course, landscape branding reiterated the importance of experience. If policymakers and publics alike understand this considerable symbolic value of landscape, it might convince them to preserve it and, hence, contribute to sustainability and quality of life.
Originality/value
The novelty lies not in the familiar use of visual landscape resources to promote places, but in the carefully orchestrated construction of gazes, angles, representations, narratives and interpretations characteristic of geographic space, which somehow hijack the spontaneous gaze to take it to a certain place. Everything is perfectly premeditated. According to this, the visual landscape represents a critical point as a way of seeing the essence of places through a place branding strategy. In this sense, that place branding which finds in visual landscape a definitive argument for the projection of aspirational places imposes a new “way of seeing” places and landscape based on a highly visual story with which to make a particular place desirable, not only for tourism promotion purposes but also with the intention of capturing talent, infrastructures and investment, among other objectives.
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Carl Pacini, William Hopwood, George Young and Joan Crain
The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.
Abstract
Purpose
The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.
Design/methodology/approach
The study details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership and analyzes steps taken by countries and organizations to thwart the abuse of shell entities.
Findings
Many types of shell entities are used by white-collar criminals and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell entities to optimize concealment. Accountants, lawyers and trust and company service providers facilitate and promote the use and abuse of shell entities by lawbreakers. The G-8, Financial Action Task Force and G-20 have begun steps to improve ownership transparency, but the effort is moving at a modest pace.
Research limitations/implications
The analysis makes clear the reasons for and means by which the wealthy and powerful, along with criminals, conceal trillions of dollars of income and wealth that remain untaxed and may be used for nefarious purposes. The paper is limited by the paucity of data on concealed assets and their beneficial owners.
Practical implications
The findings clearly show the need for more concerted action by national governments, organizations, the United Nations and law enforcement and to improve ownership transparency and information exchange regarding shell entities.
Social implications
The findings demonstrate that shell entities used to conceal wealth prevent untold trillions in taxes from being collected by governments worldwide. This lack of revenue facilitates income inequality and skews national economic and fiscal policies. Also, more white-collar criminals and terrorist financiers could be brought to justice if ownership transparency is improved.
Originality/value
This study adds to the limited literature on shell entities, their characteristics and uses and abuses.
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The purpose of this paper is to evaluate a teaching model involving an experimental studio project for first-year interior architecture university students.
Abstract
Purpose
The purpose of this paper is to evaluate a teaching model involving an experimental studio project for first-year interior architecture university students.
Design/methodology/approach
Content, process, teaching style and feedback are examined in a project, run over five years, concerning transitioning between environments for people with autism in an attempt to advance design of autism schools. Research methodology, teaching model, outcomes and group dynamics are critiqued.
Findings
Feedback from experienced autism-specific teachers across eight case study schools raise recurring issues framing a series of design problems navigated by students. The teaching model enhances student exploration of how sensory processing difficulties, through spatial transitioning strategies, might be approached, whilst furthering their specialist knowledge as future designers of inclusive spaces.
Research limitations/implications
Each transitioning platform requires deeper research to form a realistic interior typology. A further project to install and evaluate specific “transitioning insertions” into circulation spaces of an autism school is proposed for future research.
Practical implications
The identification of this teaching model illustrates how to embed design for autism in the university curriculum.
Social implications
The project brief helps address the National Autistic Society’s public autism awareness campaign “Too Much Information” highlighting anxieties that “unexpected change” causes. Effective design of transitioning spaces can help people with autism to cope with their environment, reducing behaviours and improving learning.
Originality/value
The creation of the “Co-specialist ASD-educator model” will be of value to universities. “Ten Spatial Transitioning Platforms” were uncovered relating to Transitions. This will be of importance to autism researchers and eventually design practitioners.
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Deborah Drummond Smith, Kimberly C. Gleason, Joan Wiggenhorn and Yezen H. Kannan
This paper aims to apply the Capital Market Liability of Foreignness (CMLOF) framework to the audit fees of a sample of foreign firms listed on US exchanges to examine whether…
Abstract
Purpose
This paper aims to apply the Capital Market Liability of Foreignness (CMLOF) framework to the audit fees of a sample of foreign firms listed on US exchanges to examine whether American auditors price foreignness.
Design/methodology/approach
The four components of the CMLOF are institutional distance (civil versus common law system and enforcement), information asymmetry (disclosures and mandatory IFRS adoption), unfamiliarity (exports, English language and geographical distance) and cultural difference [Hofstede (1980) dimensions of culture]. These variables are examined in a regression model that explains audit fees to determine the auditor perception of risk associated with the CMLOF.
Findings
Examining the factors that mitigate perceived agency costs, this investigation determines that auditors price risk according to each component of the liability of foreignness. Audit fees are higher for shareholders of firms headquartered in countries exhibiting greater institutional distance, unfamiliarity and cultural distance. Audit fees are higher for firms when their home country requires additional disclosures or the adoption of IFRS to reduce information asymmetry.
Practical implications
CMLOF is costly for capital market participants and has implications for auditors, shareholders of foreign firms and managers considering listing in the US Auditors, and investors should carefully assess this risk for pricing and valuation, and managers should take action, to the extent possible, to reduce the firm-specific level of unfamiliarity and increase transparency.
Originality/value
This paper is the first to apply the CMLOF to examine whether auditors price aspects of foreignness of their non-US-headquartered clients.
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JOAN BUTLER, Organiser of Library Work with Young People at Hertfordshire County Library, spent a fortnight in April on a British Council‐sponsored visit to Jordan, lecturing and…
Abstract
JOAN BUTLER, Organiser of Library Work with Young People at Hertfordshire County Library, spent a fortnight in April on a British Council‐sponsored visit to Jordan, lecturing and advising on the development of school libraries and the training of teacher librarians.
Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American…
Abstract
Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.
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On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined…
Abstract
On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.