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This chapter uses ideas from the ritual economy approach to discuss the political ecology of ritual feasting among Lisu highlanders and Shan lowlanders of northern Southeast Asia and medieval Icelanders. The audience for Lisu feasts is fellow villagers all of whom are engaged in limited competition for prestige to insure equality among households. These reciprocal feasts use a considerable portion of the annual value of each household's production. Among Shan the audience is non-reciprocating Buddhist monks and non-reciprocating fellow villagers to validate positions in the social-political hierarchy in terms of Buddhist merit. The feasts use a relatively small portion of any household's annual production. Among Icelandic chieftains, the audience was followers and potential followers to validate claims to chieftaincy and could initially use only a fraction of the annual production of a chiefly household, though as the source of revenue changed from household slaves to renters, and wage workers and competition for land developed, the ritual dimension of chieftaincy became exaggerated and used an increasing portion of revenues as there were fewer and fewer increasingly powerful and combative chieftains.

Taiwan serves as a case study to investigate the association between the expansion and reform of higher education and the growth of science production. More specifically, what driving forces facilitated the growth of science production in different types of Taiwanese universities and other sectors, from 1980 to 2011.

The contribution charts differential contributions to overall production. Taiwanese data from Thomson Reuters’ Science Citation Index Expanded (SCIE) is analyzed to show the expansion of the higher education system and its relationship to the production of science. The author uses sociological organization theories to facilitate our understanding of how and why the landscape of science production changed.

Results show that the growth of science production is associated with processes of isomorphism and competition within the higher education system. Findings also suggest that universities quickly seized upon external opportunities and turned themselves into what is known as the “knowledge conglomerate.” Unique organizational features bolster universities’ position as the driving force behind advancing national innovation.

This study extends previous research by examining multiple sectors of higher education, using longitudinal and recent data, and highlighting themes that have been ignored or overlooked, such as competition and collaboration among universities and industry partners.

The chapter deals with the interface between the law of succession and corporate law and explains the completely different objects of these two fields of law. Succession law tries to shift and contribute assets to the successors, whereas corporate law focuses on the well-being of the company. However, in a family business, it is necessary to find legal, social, and psychological techniques to combine these two areas and to establish strong and binding relations. This is the function of shareholder agreements and family constitutions.

In Volume I of Capital, Marx offers actual data from a Manchester spinning factory describing that business. In Volume II, he offers schemes of reproduction to help understand accumulation of capital while mentioning numbers that actually suggest correlation to the spinning factory data. Nevertheless, Marx seems to slide over the costs of new machinery when analyzing accumulation, instead focusing on wear and tear (depreciation). In this chapter, we offer a modeling of accumulation that takes account of modern estimates of the composition of capital, that is, the relation of labor time invested in constant capital compared to the labor time employed with that constant capital, relying principally upon U.S. and Canadian estimates.

We find empirically that the composition of capital fluctuates but does not show much trend. We also consider levels of the rate of exploitation and of utilization of surplus value required for achieving actual historical levels of accumulation of capital, and include consideration of the turnover of capital. We find that only a small portion of surplus value, perhaps 10%, is required for actually achieved accumulation. This suggests that a focus on the utilization of surplus value for the accumulation of capital misses vast other terrains for the utilization of surplus value.

Our result is suggestive of an overemphasis within Marxist political economy on accumulation of capital.

Building on an analysis of values and prices in the context of explicitly heterogeneous concrete labors, this paper formally examines Marx’s repeated imagery of capitalist competition as a process of “sharing” among “hostile brothers,” each a “shareholder” in a “social enterprise” in which particular commodities and capitals appear as “aliquot parts of the whole.” Approaching each commodity as it appears in competition – as the product of an aliquot part of the aggregate inputs to production – allows several conclusions. First, value-price transformation is equivalent to a transformation of actual production conditions (on the basis of which the social labor contained in the commodity is its value) into socially average or aliquot part production conditions (on the basis of which the social labor contained in the commodity is its production price). Second, price formation (“gravitational” adjustment to levels expressing equivalence) is the same thing as the formation of abstract labor as the homogeneous unit of measure for the labor content of commodities. Each is an aspect of a single process that simultaneously commensurates use-values as market equivalents and commensurates concrete labors as abstract labor, so that equivalents in exchange do indeed “contain” equal amounts of abstract labor. Third, concerning commodity fetishism and the “illusions” of competition, the social content of particular magnitudes becomes visible when each is represented as a “bearer” of crucial characteristics of the aggregate that have been projected onto its parts, so that what initially appears as separate, particular and individual is simultaneously connected, general, and social.

Purpose: The chapter’s objective is to develop a new model or approach to earnings management for sustainability. The challenges posed by climate change and environmental degradation have stimulated interest in sustainability. However, such interest has not led to the development of new models demonstrating how firms’ earnings management can contribute to sustainability and sustainable development.

Methodology: The chapter develops a model demonstrating how earnings management can contribute to sustainability. The surplus income model uses income targeting as a channel through which the surplus income generated by a firm is allocated to a relevant sustainability activity or project. The author shows that a firm’s total income can be divided into the target and surplus income components. The author then explores the possible activities that firms may allocate surplus income to in the interest of sustainability.

Finding: The surplus income model or approach allows a firm to contribute or donate to a relevant sustainability activity or project out of its surplus income. Under this model, managers are incentivised to generate surplus income from which they can contribute to a relevant sustainability activity or project, thereby making the firm a champion of sustainability.

Originality: Previous studies have not examined how earnings management by firms can contribute to sustainability. This chapter fills this gap in the literature.

This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model.

Students identify and apply accounting standards to account for stock option plans, stock option modifications, acquired stock option plans, and service and performance conditions that relate to stock option plans. Indirect student feedback suggests that students view the exercise as valuable. Comments include that the exercise reinforces and expands their knowledge of real-world stock compensation plans. Direct assessment data using grading rubrics finds that most students meet instructor expectations.

The exercise enhances critical thinking skills, increases professional research practice, and improves written skills. It introduces students to common real-world events and reinforces their learning related to stock compensation.

It has been suggested that “space and artifacts constitute systems of communication which organizations build up within themselves” (Gagliardi, 1992a, b, p. vi) and reflect the cultural life within that organization. This is a study of how the “landscape” of a public library (“Library X”), as an information retrieval system, relates to the values of the people who created it. The efforts here are geared towards understanding the physical instantiation of institutional culture and, more specifically, institutional values as they are reflected through the artifact.

Using Kunming, the capital of China's southwest Yunnan Province, as an example, this mixed-methods research examines three interacting dimensions of social change in contemporary China: migration, ethnicity, and education. In particular, it sheds light on the issue of educational achievement of migrant children, especially children of ethnic minority background. The quantitative portion of the study is based on data gathered from over 700 sample students, teachers, and principals who participated in the “2008 Kunming Migrant Children's Survey.” A two-level hierarchical linear modeling (HLM) is employed to identify student- and school-level factors and to estimate the impacts of these factors on migrant children's academic achievement. The qualitative portion of the study is based primarily on the data collected through in-depth individual interviews and focus-group discussions with 97 migrant students, teachers, and school principals from 10 government and nongovernment migrant children's schools in Kunming between 2008 and 2009. The qualitative and quantitative results highlight four interrelated groups of educational barriers experienced by migrant students in pursuing compulsory education: institutional, socioeconomic, cultural, and psychological barriers. In particular, cultural and psychological barriers, including difficulty in school adaptation, low self-esteem, lack of family support, and discrimination against ethnic minorities due to their different religious beliefs and ethnic traditions, are found to have exerted particularly significant negative influences on academic achievements of ethnic minority students.