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Sample results indicate that significant relationships exist between export planning values and practices, and between the planning practice of using advisors and export performance.

This article argues that existing research poorly specifies the link between planning and performance because of omitted variable bias. Researchers agree planning is a critical part of creating any new venture. Many researchers assess planning by whether a small firm has a written business plan. Unfortunately, efforts empirically to validate this relationship have been inconclusive. This article proposes that researchers should assess business plans both on the quality of the plan (and the planning process that produced it), and on the quality of the underlying business opportunity. Failure to account for both aspects of a business plan amounts to omitted variable bias, frustrating attempts to accurately estimate the true relationship.

Careful attention to experience is often the starting point for narrative inquiries into teaching and learning. This chapter uses autobiographical reflection on pedagogical experiences, young peoples’ drawings, and examples of narrative research to demonstrate the value of sharing and connecting personal stories. In the context of evidence-based reforms in education and a focus on accountability and teaching standards, Australian governments, like others, express concern about the “quality” of teacher education and are looking to models of school-based “training.” While apprenticeship models of teacher education are considered inadequate, stronger partnerships between schools and universities are desirable. I argue that rather than continuing to be at the periphery, narrative research and pedagogies can exist as a central thread in teacher education programs, which have stronger connections to schools, teachers, and young people because they reveal the complexity of teaching and learning processes, enable deeper levels of understanding, and foster a critical reflective stance. I use examples from practice to show how narrative pedagogies contextualize, problematize, and clarify personal values and experience, theory, policy, and issues of practice. Nowhere is this more powerful than in situations where dispersed narratives, told orally, in writing and through visual representations sit alongside of one another and collide. Dispersed narratives challenge the view that narratives are contained and individualized. Rather than being discrete, they exist as intertextual connections or networks of meaning that can be created by groups of people not necessarily confined by space and time. This chapter aims to open a space for the continued thinking about how dispersed narratives can be used in teacher education to deepen professional learning.

Accounting’s definition of accountability should include attributes of socioenvironmental degradation manufactured by unsustainable technologies. Beck argues that emergent accounts should reflect the following primary characteristics of technological degradation: complexity, uncertainty, and diffused responsibility. Financial stewardship accounts and probabilistic assessments of risk, which are traditionally employed to allay the public’s fear of uncontrollable technological hazards, cannot reflect these characteristics because they are constructed to perpetuate the status quo by fabricating certainty and security. The process through which safety thresholds are constructed and contested represents the ultimate form of socialized accountability because these thresholds shape how much risk people consent to be exposed to. Beck’s socialized total accountability is suggested as a way forward: It has two dimensions, extended spatiotemporal responsibility and the psychology of decision-making. These dimensions are teased out from the following constructs of Beck’s Risk Society thesis: manufactured risks and hazards, organized irresponsibility, politics of risk, radical individualization and social learning. These dimensions are then used to critically evaluate the capacity of full cost accounting (FCA), and two emergent socialized risk accounts, to integrate the multiple attributes of sustainability. This critique should inform the journey of constructing more representative accounts of technological degradation.

The body design of the lorry was then modified to be of the “cupboard” type, with the refrigerant in the storage chamber for the goods. A revolutionary step was taken by the introduction of solid carbon dioxide as refrigerant. This material is made by supercooling liquid carbon dioxide by its own evaporation until a “snow” is formed and then compressing this “snow” to a specific gravity of 1·5. The solid block so formed has a greater refrigerating effect per pound than ice, and a much lower temperature (=108° F.). It evaporates without passing through the liquid stage and on account of this property it has been called “Dry‐Ice” in America and “Dri‐Kold” in England. It is clean in use, but relatively expensive (about 2d. a lb.), and its low working temperature is a disadvantage, as it makes difficulties in controlling the temperature of the refrigerated space. Its use has eliminated all corrosion and enabled the insulation design and body building design to be simplified and made more efficient. The presence of carbon dioxide gas in the refrigerated space is often a disadvantage; when this occurs the solid carbon dioxide has to be held in a separate container and the heat from the refrigerated chamber led to it by conductor plates, or by a secondary refrigerant, or by a moving air stream. The high price of solid carbon dioxide and the difficulty of controlling the temperature with it have led many engineers to seek other solutions of the problem of refrigerating vehicles. The use of a small compressor outfit, which has its own motive power (either internal combustion engine or electric motor) or is driven from the axle of the vehicle, has been developed and has a following. The small size of these units causes inefficiency and uneconomical running, and the possibility of breakdown, with consequent loss of refrigerating power and spoiling of the load, is a nightmare to the operator. Most recently of all a return has been made to the eutectic tank method. This method suffered from the necessity of removing the tanks on the return of the empty vehicle and replacing them by a fresh set which had been freezing in a special equipment. This took time and two sets of tanks were needed besides the freezing equipment. Now the tanks are fixed in the vehicle; they have internal pipes which, when the vehicle is docked, are connected to a main refrigerating system, and flooded with liquid ammonia. This ammonia is evaporated by the compressor and freezes the eutectic solution which in turn refrigerates the vehicle when it is on the road. The system has the advantage of a stable, readily‐controlled temperature, absence of all mess, and the reliability and cheap running costs of a fixed large capacity refrigerating plant. The amount of eutectic used is such as to provide about 36 hours refrigeration on the road, so that no breakdown can result in the loss of the load. Mr. Milner Gray, in a section of his lecture in 1939 to the Royal Society of Arts on “The History and Development of Packaging” has already pointed out how social and economic changes in recent years have affected the distribution of foodstuffs. Smaller families and residences, and the increased pace of living have made popular the packaged food unit, which is easily purchased, handled and stored. The lecture dealt with the subject from the point of view of the designer of artistic packages, but the food manufacturer is obviously concerned with the effect of the package itself on the food it contains. It is a matter of commercial necessity for the large food factories of to‐day (with sales areas covering the whole of the United Kingdom) to ensure that their products shall reach all their customers in a satisfactory condition. The period which elapses between the goods leaving the factory and their reaching the customer varies, but the package must be such that the quality of the foodstuff is maintained for the desired period or “life” of the goods. A packaged foodstuff may be made or marred by its wrappings. Generally speaking, the main causes of spoiling in manufactured foodstuffs are mechanical damage, temperature effects, insect infestation, putrefaction, moisture‐exchange (dependent upon weather conditions), flavour contamination, and chemical changes such as development of rancidity and metallic contamination. The package can be constructed to give reasonable protection against all these factors, and a few illustrations will be given of how this is done. A package must necessarily be strong enough to prevent physical distortion of the product wrapped, but the question of functional designing of packages is not germane to the present lecture: the general principles of the strength of bulk containers was explained in lectures to the Royal Society of Arts by Mr. Chaplin and his colleagues from the Container Testing Laboratory at Princes Risborough. Prevention of insect infestation from outside sources is, of course, simply a matter of proper closure and choice of materials. Prevention of putrefaction, or spoiling by micro‐organisms is one of the chief purposes of a food wrapping, and bound up with the question of prevention of access to the food of putrefying organisms is that of prevention of infection of the food by organisms which might not themselves spoil it but which are harmful to human beings if eaten with the food. Medical Officers of Health have been concerned with the latter aspect for many years, and the present public demand for milk in individual containers, such as cartons or bottles, and for the large quantities of bread sold in sealed wrappers is no doubt due largely to their education of public opinion. Wrapped bread is usually sold in a sealed waxed paper packing, which, in addition to keeping the bread clean, also delays drying of crumb through moisture loss. The baker must, however, guard against the actual spoiling of his bread through wrapping. If the bread is packed too warm, mould growth in or on it may be promoted by the high moisture content of the atmosphere inside the waxed wrapper which is impermeable to moisture vapour. This impermeability has other effects, which will be considered later. Various proposals have been made to prevent mould growth on foods inside wrappers by impregnating the latter with compounds which volatilise slowly and inhibit the development of moulds and micro‐organisms. Compounds of the type of chloramine T (liberating chlorine in a damp atmosphere) have been patented for treating bread wrappers, while iodine, diphenyl and many other compounds have been proposed for treating wrappers to be placed round fruit. Some years ago a wrapper marketed to prevent meat spoiling was found to depend on the liberation of formaldehyde. Wrappers of these types cannot, however, be used on account of the danger of infringement of the Foods and Drugs Regulations if the foodstuff should absorb any of the volatile compound. The loss or gain of moisture by manufactured foodstuffs are two very important causes of food spoiling. Sponge cakes, under ordinary conditions of storage, soon become dry and unpalatable, while boiled sweets and toffee can be kept in good condition for a considerable time by the use of a suitably selected wrapper. Different types of wrappers allow the passage of moisture vapour at different rates, but for practical purposes they can be considered as either permeable or practically impermeable to moisture vapour. The rate of passage of moisture vapour through a wrapper has not necessarily any connection with the “airtightness.”

Green office buildings have recently taken on increased significance in institutional property portfolios in Australia and globally. The key issue from an institutional investor perspective is the assessment of whether green office buildings add value. Using an extensive portfolio of green office buildings, the purpose of this paper is to empirically assess the level of energy rating premiums in the property performance of green office buildings in Australia.

Using a portfolio of over 200 green office buildings in Australia benchmarked against a comparable portfolio of non-green office buildings, the level of energy rating premiums in the property performance of green office buildings in Australia is empirically evaluated. Hedonic regression analysis is used to account for differences between specific office buildings and to explicitly identify the “pure” green effect in identifying the level of energy rating premiums in several commercial property performance characteristics (e.g. office value, rent).

The empirical results show the added-value premium of the 5-star National Australian Built Environment Rating Scheme (NABERS) energy rating scheme and the Green Star scheme in the property performance of green office buildings in Australia, including office values and rents. Energy rating premiums for green office buildings are evident at the top energy ratings and energy rating discounts at the lower energy ratings. The added-value “top-end” premium of the 5-star vs 4-star NABERS energy rating category is clearly identified for the various property performance parameters, including office values and rents.

This paper empirically determines the presence of energy rating premiums at the top energy ratings in the performance of green office buildings, as well as energy rating discounts at the lower energy ratings. This clearly highlights the added value dimension of energy efficiency in green office buildings and the need for the major office property investors to prioritise the highest energy rating to facilitate additional property performance premiums. This will also see green office buildings become the norm as the market benchmark rather than non-green office buildings.

This paper highlights energy performance premiums for green office buildings. This fits into the context of sustainability in the property industry and the broader aspects of corporate social responsibility in the property industry.

This paper is the first published property research analysis on the detailed determination of energy rating premiums across the energy rating spectrum for green office buildings in Australia. Given the increased focus on energy efficiency and green office buildings, this research enables empirically validated and practical property investment decisions by office property investors regarding the importance of energy efficiency and green office buildings, and the priority to achieve the highest energy rating to maximise property performance premiums in office values and rents.

Drawing upon an eight-year-long study of two of the global accounting firms, this chapter suggests that a key aspect of professionalism is networking. Networking within these firms is crucial to achieving and demonstrating professional competence and to career advancement. It involves sophisticated forms of social practice and permeates a range of organizational processes. It is argued that networking also implies and potentially creates and regulates a particular kind of identity, namely that of the networked self or, more specifically, the networked professional.

Corporate social responsibility (CSR) has taken on increased stature and importance in recent years, as property investors have given an increased priority to environmental, social and corporate governance issues in their property investment decision‐making. The purpose of this paper is to empirically examine the impact of CSR factors and financial factors on the performance of Real Estate Investment Trusts (REITs) in Australia (A‐REITs) and assess whether these three CSR factors are separately priced by A‐REIT investors in uniquely adding value to A‐REIT investment performance.

Using CSR rating factors and financial factors for the 16 A‐REITs in the ASX200, cross‐sectional multi‐factor models are employed to identify the separate pricing of these CSR factors in A‐REIT performance over 2005‐2010.

The empirical results show that the environmental, social and corporate governance dimensions of CSR are not currently separately priced by A‐REIT investors, with most of the A‐REIT performance accounted for by the financial factors. Amongst the three CSR dimensions, corporate governance is seen to be the most influential CSR factor on A‐REIT performance.

This paper empirically determines that the CSR dimensions of environment, social and corporate governance are currently less influential than the financial factors of size, book‐to‐market value, gearing and beta in influencing A‐REIT performance. Given the increased role of CSR amongst A‐REITs, corporate governance is seen to have a more influential role in A‐REIT pricing than either environmental or social factors. This finding also has practical implications for CSR practices in other REIT markets internationally.

This paper is the first published property research analysis on the separate role of CSR factors, compared to the traditional financial factors, in the performance of A‐REITs. Given the increased focus on CSR by property investors, this research enables empirically‐validated and practical property investment decisions by A‐REIT investors regarding the separate pricing of these CSR factors in A‐REIT performance.

INDUSTRIALLY the two ‘in’ words today seem to be participation and consensus, the first leading to the second. How these can become a reality in modern business was discussed recently by the London Region of the Institute of Work Study Practitioners.