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The purpose of this paper is to identify mechanisms and strategies involved in individual and local responses to complex global sustainability issues such as climate change.

This paper describes an innovative approach to understanding the role of informal leadership and its utility in influencing societal attitudes and practice. The approach builds on theories of diffusion in which learning about new ideas, practices or technologies occurs through interpersonal communication with informal opinion leaders. It draws on findings from studies in other fields of social research, such as community health, development aid, and agriculture, in which the engagement of opinion leaders has been found to speed up the spread of responsive behaviours. The approach also analyses linkages between the concepts of response capacity to climate change and social capital with the strategies of opinion leaders for influencing societal change through informal social networks.

Research related to social change in response to climate change has focused predominantly on the need for reform at the public policy and institutional level, and at the other extreme, on individual behaviour change. The role of leaders has been cited as an important component of social change in case studies of adaptive management of natural resources, sustainability studies, and in research on social capital.

Development of the approach will contribute to the understanding of social mechanisms and processes involved in community engagement with complex problems and more specifically, response capacity for climate change at the regional level.

The growing range of EEC Directives and Regulations for food products, some of which have never been subject to statutory control in this country, with compositional standards, and in particular, prescribed methods of analysis — something which has not featured in the food legislative policies here — must be causing enforcement authorities and food processors to think seriously, if as yet not furiously. Some of the prescribed methods of analysis are likely to be less adaptable to modern processing methods of foods and as Directives seem to be requiring more routine testing, there is the matter of cost. Directive requirements are to some extent negotiable — the EEC Commission allow for regional differences, e.g., in milk and bread — but it has to be remembered that EEC Regulations bind Member‐states from the date of notification by the Commission, over‐riding the national law. Although not so frequently used for food legislation, they constitute one of the losses of sovereign power, paraded by the anti‐market lobby. Regulations contain usual clauses that they “shall enter into force on the day following publication in the Official Journal of the European Communities” and that they “shall be binding in their entirety and directly applicable in all Member States”.

Since their creation through the Industrial Training Act 1964 to hear appeals against levies, the jurisdiction of industrial tribunals has grown considerably. One aspect of this jurisdiction, unfair dismissal, is examined here. Basic principles related to the law of unfair dismissal are examined. The practice and procedure of an industrial tribunal solely in connection with unfair dismissal cases are examined in greater detail. A case study is used to illustrate the important aspects of procedure. Appendices give relevant forms and extracts from the appropriate Code of Practice.

The plethora of contributions to social learning has resulted in a wide range of interpretations, meanings and applications of social learning, both within and across disciplines. However, advancing the concept and using social learning methods and tools in areas like disaster-shocks requires interdisciplinary consolidation of understandings. In this context, the primary focus of this paper is on the contributions of social learning to disaster risk reduction (DRR).

By applying a three-round policy Delphi process involving 18 purposefully selected scholars and expert-practitioners, the authors collected data on the meanings of social learning for two groups of professionals, DRR and social-ecological resilience. The survey instruments included questions relating to the identification of the core elements of social learning and the prospects for enhancing social-ecological resilience.

The results revealed strong agreement that (1) the core elements of social learning indicate a collective, iterative and collaborative process that involves sharing/networking, changes in attitudes and knowledge and inclusivity; (2) social learning from disasters is unique; and (3) linkages between disciplines can be built by promoting interdisciplinarity, networks and knowledge platforms; collaboration and coordination at all levels; and teaching and practicing trust and respect. Social learning is useful in preparing for and responding to specific disaster events through communication; sharing experience, ideas and resources; creating synergies for collective action and promoting resilience.

The policy Delphi process involved a limited number of participants to control the quality of the data. To the best of the authors’ knowledge, this paper is the first of its kind to identify the core elements of social learning, specifically, in the disaster-shock context. It also makes significant contributions to the interdisciplinary integration issues.

The practical implications of this study are related to pre-disaster planning and mitigation through the application of social learning on disaster-shocks.

The social implications of this study are related to valuing social learning for the improvement of disaster planning, management, and policy formulation and implementation in reducing disaster risks.

The study provides a consensus view on the core elements of social learning and its role in DRR and resilience building. Relevant to all stages of DRR, social learning is best characterized as a collective, iterative and collaborative process. It can be promoted by enhancing networking and interdisciplinarity.

This paper addresses two main questions: What is taught about animal ethics in primary school and how. Are these messages challenged by the students and, in that case, how and why? This is discussed in the light of Critical Animal Pedagogies.

The findings drawn upon in this paper are from a critical human-animal ethnographic study carried out in three Swedish primary schools between 2012 and 2017 using a case study approach of interviews, observation and intervention.

This paper suggests that children's subtle ways of resisting and negotiating their own space in the face of adultism, which is the power adults exercise over children, are an ongoing struggle which can both destabilize anthropocentrism and open up space for new pedagogical practice.

This paper explores the implications of and possibilities for teaching and learning given the positions of human children and non-human animals intersect, foremost exploring the agency of children in the school environment.

Following the adoption of International Financial Reporting Standards (IFRS), firms are required to recognize gains or losses from investment property revaluation in the income statement, instead of equity in the balance sheet. This results in both a “materiality effect” (as auditors set a higher materiality level and require lower audit efforts) and a “cushion effect” (as revaluation gains serve as a cushion and reduce earnings manipulation incentives). Utilizing this unique setting, this study investigates whether the use of fair value measurement for investment property affects audit pricing before and after IFRS convergence in the Hong Kong real estate industry.

Using a sample of 78 real estate companies listed on the Hong Kong Stock Exchange in the pre-IFRS period (2001–2004) and the post-IFRS period (2005–2008), this study employs multivariate regression analyses to test the research hypotheses with respect to the association between investment property revaluation and audit fees and the role of corporate governance structures in the context of family control.

The empirical results suggest that audit fees decrease with revaluation gains or losses from investment property revaluation after IFRS convergence, but not before. Furthermore, the negative association is stronger in companies controlled by founders, with proportionally more independent directors on the board and with a smaller board size. This is consistent with the moderating effect of corporate governance.

The findings shed more light on the consequences of fair value accounting for non-financial assets and are of interest to regulators for assessing the benefits of the wide use of fair value measurement under IFRS in emerging markets, especially where the corporate ownership structure is typically controlled by founding families. This study also provides recommendations for the audit community to fully consider the impact of asset revaluation on audit procedures and audit pricing.