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Reconsiders the double sinking fund problem by looking at each of the common methods used. Investigates the underlying assumptions and the residual errors or inconsistencies. Notes that the use of traditional dual rate valuations results in a mathematical error within the valuation and an under‐valuation of the interest. Concludes that the Double Sinking Fund Method must be recommended in preference to Pannell′s Method.

Concludes an earlier paper by analysing the problems of negative contributions to the sinking fund. Notes that the use of traditional dual rate valuations results in a mathematical error within the valuation and an under‐valuation of the interest. Concludes that should the Chancellor of the Exchequer decide to allow exemptions from tax of sinking fund contributions and income within sinking funds the logic of dual rate valuation would be removed.

Introduces an adopter‐centered, process‐oriented model with which to explore behavioral processes related to technology adoption. This approach enables us to learn about adoption as a process and to explore the subprocesses that affect perceptions and attitudes. This perspective provides the opportunity for a much richer understanding of how adoption occurs and how it can be influenced. Sensemaking focuses on the adopter herself, i.e. her mental frameworks, and the antecedents and products of those frameworks. The sensemaking model describes the evolution of the adopter’s mental framework. Rogers’ innovation‐decision process model charts a progression of activities during the adoption process, whereas the sensemaking model explains the adopter’s mental mechanics at each stage.

Current technology adoption research focuses on relationships between attitudes, intentions, behavior, and their various antecedents, but little is known about how these relationships develop and the processes by which adoption actually takes place. The purpose of this paper is to use Karl Weick's description of sensemaking from his book Sensemaking in Organizations, as a starting point for a sensemaking‐based perspective on adoption.

The paper describes sensemaking, explains why it is an appropriate perspective for studying IT adoption, and discusses it briefly in terms of existing adoption‐related models and perspectives. The paper then discusses seven properties of sensemaking and their roles in the adoption process. A comparison of the sensemaking perspective of adoption to Rogers' innovation‐decision process model is presented. Finally, questions to guide future development of the sensemaking perspective on adoption are highlighted.

Seven properties of sensemaking are discussed with regard to technology adoption. These discussions produced a substantial number of research questions.

This perspective provides the opportunity for a much richer understanding of how adoption occurs and how it can be influenced.

Purpose: In this technologically advanced era, it is crucial to understand how consumers adopt innovations so that producers and marketers can cater to these needs effectively. While existing technology adoption models have good explanatory power, a hybrid model must account for newer contexts.

Need for the Study: Most technology adoption papers in extant literature deal with the phenomenon’s functional, environmental and cognitive aspects. However, a mindset-oriented approach is largely absent from current studies. Mindsets are core beliefs people have about the malleability of human traits and characteristics that ultimately shape consumer behaviour. Investigating the adoption of such technologies through a deeper psychological lens will advance the field substantially.

Methodology: This conceptual paper utilised a literature review and theoretical integration to present a novel technology adoption model. The literature review of secondary data helped identify extant gaps, while academic integration of major concepts helped fill said gaps.

Findings: Based on the existing gaps in the literature, this study conceptualised a novel technology adoption model based on the foundation of Mindset Theory. Overall, relevant constructs, variables and scales have been presented along with future research propositions.

Practical Implications: From a global perspective, the findings of this chapter will enable marketers and practitioners to understand consumer adoption of new-age technologies. Producers of such technologies will also be able to cater to consumers more efficiently as a result of this study.

As the government's strategy for the implementation of the ‘Big Society’ gains momentum within an increasingly difficult financial framework, this article discusses some of the major implications of this approach for partnership working in crime and disorder reduction. It considers whether the approach is a totally new one or merely an extension of previous government policy, while considering some of the advantages and disadvantages of extending the ‘Big Society’ ideology. While acknowledging the potential problems of implementing such an approach, the article also highlights the opportunities that may present themselves for enhanced community consultation in the delivery of partnership working.

Research on consumer innovativeness has been studied in the field of marketing during the past decade, in that it has become critical to firms and businesses introducing new products. Yet as the literature concerning innovativeness in the hospitality sector is extremely limited, the purpose of this study is to better conceptualize and understand innovativeness in the hospitality sector (e.g., hotel, restaurant & bar, food & beverage, and occupational training). Using a qualitative method, personal interviews have been collected in this study from local hospitality managers and data are analyzed by constant comparative analysis. Eight themes emerge from the interview data: (1) novelty seeking, (2) eagerness, (3) vigilance, (4) openness, (5) venturesome, (6) hedonism, (7) value seeking, and (8) social distinctiveness. These intrinsic characteristics capture the concept of innovativeness in a broader range within different perspectives. The resultant data could therefore be utilized in future research to evaluate the level of awareness and use of perceived innovativeness in consumer behavior research and business marketing.

This chapter explores how classic and institutional entrepreneurs in the sharing economy (SE) frame and make sense of the emergent, plural, and contested SE concept. The authors address this question through an investigation of an attempt to institutionalize the SE as a separate field in France, through data collected among SE entrepreneurs gravitating around OuiShare, a leading institutional entrepreneur for the SE. To analyze the plurality of discursive framings within the SE field, we explored how classic entrepreneurs affiliated with the SE and institutional entrepreneurs made sense of the concept and its related practices by referring to different theories and narratives. The results reveal that classic entrepreneurs used and combined four distinct theoretical currents (access economy, commons, gift, and libertarianism) to frame their projects. This framing diversity was further reinforced at the meso level by specific forms of institutional entrepreneurship which reflected and actively built on such framing diversity. However, over time, such heterogeneity negatively affects the internal coherence of the field. Based on these results, the authors discuss the impact of enduring framing diversity on the SE organizational field emergence and development.