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This paper compares the corporate property holdings of European and US corporations. The authors initially calculate standard benchmarks based on accounting and balance‐sheet information as of 1999, and then test for significant differences by two‐digit standard industrial classification levels between European and US firms. They follow the methodology of Johnson and Keasler (1993) and compare property, plant and equipment book values to a variety of non‐property balance sheet and market value figures. However, this paper extends previous research through a comparative analysis of 1,573 US firms to 2,182 European firms. The findings suggest there are significant differences between Europe and the USA, dependent on the specific benchmark and industrial sector. The conclusions postulate a variety of explanations of the corporate property differences and provide ideas for further research.

It is commonly recognized in the UK Higher Education (HE) sector that the United States has dominated the practice of applying and articulating service-learning as a pedagogical approach for several decades (see Bringle & Hatcher, 1996; Butin, 2003; Eyler & Giles, 1999; Furco & Billig, 2002; Morton & Troppe, 1996). The use of service-learning as a pedagogical approach is an emerging field in the UK, responding to strategic agendas such as national assessment of academic impact and the civic role of universities.

The purpose of this paper is to explore the issues in the shiftworking literature and to apply these to an administrative environment.

The scope of the paper is the issue of health problems in shiftworkers in administrative environments. The method was to use case study organisations which had introduced shiftwork and discover from semi‐structured interviews of staff what the effects had been.

Given the choice, employees opted for shiftwork, especially women and especially for a night or evening shift; anticipated problems of absenteeism and labour turnover and low performance related to health issues were not present.

The design was limited to two organisations which gave access; this may have been because they were able to report positive outcomes. A broader survey may uncover negative aspects which this paper could not.

The concerns over health cannot be transferred to an administrative environment. This may encourage organisations to introduce more shift patterns, given full employee involvement from the outset. Shift premia, so common elsewhere, and a concern to cost‐conscious managers were not paid.

The concerns over health uncovered by previous research on shiftwork are not present in administrative environments.

Higher education goes beyond classroom teaching and emphasizes on community and democratic participation of students and teachers who are expected to practice inclusive education and support the needs of the community and a diverse group of stakeholders. In the 1990s a new form of experiential learning started evolving in higher education where students were given credits to become more empathetic and address the needs of humanity or their immediate community. Curriculum were improvised to include volunteering services, internships and integrating them to the existing teaching learning needs. However, a fine line does exist about how inclusive education should be and what dimensions of community services can be included in the curriculum. This book is a collection of case studies and interventions adopted by academics across the globe to explain and explore the concepts of social responsibility in education, social justice and civility. The current pandemic situation has made it increasingly difficult for students to explore gaps in society and work toward mitigating it. Academics have showcased that online learning doesn’t mean an end to service learning, but it can be enhanced, and students can continue to be agents of social change. The volume describes the concept of service learning as a model, as a pedagogical tool, a framework that can be inculcated in different areas higher education.

The growth of vocational skills competitions demonstrates an increased interest and popularity in companies, schools, colleges, and at regional, national and international levels. There are a number of significant benefits and also challenges associated with the competitions for individuals, their organisations, and for the nation as a whole, and this article draws parallels with the Olympic Games. This article combines research from a variety of sources to give a comprehensive overview of the history and purpose of the competitions and also to describe the various organisations supporting them. This is the first article to map the terrain of skills competitions and, having done so, it calls for further research to be conducted into their impact.

This paper aims to propose a new valuation method for income producing properties. The model originally called cyclical dividend discount models (d’Amato, 2003) has been recently proposed as a family of income approach methodologies called cyclical capitalization (d’Amato, 2013; d’Amato, 2015; d’Amato, 2017).

The proposed methodology tries to integrate real estate market cycle analysis and forecast inside the valuation process allowing the appraiser to deal with real estate market phases analysis and their consequence in the local real estate market.

The findings consist in the creation of a methodology proposed for market value and in particular for mortgage lending determination, as the model may have the capability to reach prudent opinion of value in all the real estate market phase.

Research limitation consists mainly in a limited number of sample of time series of rent and in the forecast of more than a cap rate or yield rate even if it is quite commonly accepted the cyclical nature of the real estate market.

The implication of the proposed methodology is a modified approach to direct capitalization finding more flexible approaches to appraise income producing properties sensitive to the upturn and downturn of the real estate market.

The model proposed can be considered useful for the valuation process of those property affected by the property market cycle, both in the mortgage lending and market value determination.

These methodologies try to integrate in the appraisal process the role of property market cycles. Cyclical capitalization modelling includes in the traditional dividend discount model more than one g-factor to plot property market cycle dealing with the future in a different way. It must be stressed the countercyclical nature of the cyclical capitalization that may be helpful in the determination of mortgage lending value. This is a very important characteristic of such models.

Adjustment to a post‐Doha trading regime will be disproportionately costly and difficult for developing countries. Increased aid is vital for the poor countries if they are to grasp the opportunities provided through trade and meet transition costs. With aid‐for‐trade, for the first time, the developed countries have another bound and meaningful commitment that they can offer developing countries. Our proposal to provide new resources to meet adjustment needs, however, does not suggest that trade, when combined with aid, will be a panacea for developing countries. Interactions between trade, aid, and broader development policies and reforms are important.