Search results

1 – 10 of 623
To view the access options for this content please click here
Article
Publication date: 1 January 1992

Stephen Foster and Stanley Hamilton

Presents a case study of the British Columbia Assessment Authority(BCAA) that has been a leader in the development of comprehensive datasystems for use in mass appraisal…

Abstract

Presents a case study of the British Columbia Assessment Authority (BCAA) that has been a leader in the development of comprehensive data systems for use in mass appraisal. Uses this to illustrate a considered approach to addressing the issues. Reviews the types of analysis typically undertaken by appraisers and specifically how this is done by BCAA. Notes that these programmes integrate the typical valuation process with the requirements to manage and organise mass data files.

Details

Journal of Property Valuation and Investment, vol. 10 no. 1
Type: Research Article
ISSN: 0960-2712

Keywords

To view the access options for this content please click here
Article
Publication date: 21 September 2012

Saltanat Sabitova

The purpose of this paper is to look at opportunities for Kazakhstan to participate in voluntary carbon markets by submitting forest protection, afforestation and…

Abstract

Purpose

The purpose of this paper is to look at opportunities for Kazakhstan to participate in voluntary carbon markets by submitting forest protection, afforestation and reforestation projects that can be offered to domestic or foreign participants willing to take corporate social responsibility (CSR) and reduce their anthropogenic impact on the climate system by buying these projects.

Design/methodology/approach

The study applies a qualitative approach which is based on analysis of scientific articles, entity reports, and national legislative framework related to the topic of the research.

Findings

The findings reveal that the issues of CSR, participation in voluntary carbon markets and domestic forestry sector may be integrated if addressed properly. However, Kazakhstan lacks the level of understanding and acceptance of social or environmental responsibilities necessary to engage in CSR practices. In addition, participation of project developers from Kazakhstan in voluntary carbon markets is a subject to the complicated project submission process. Although voluntary carbon markets are not driven by specific regulations and do not require national legal frameworks to enter the voluntary market system, participation may still be a subject to other national legal aspects.

Practical implications

The study shows how CSR actions may bring win‐win situations both for entities’ sustainability reporting which undertake these actions, and for the forestry sector of Kazakhstan. Therefore, a specific strategy should be customized to reflect national circumstances, and which provides assistance for and enhance discussions about CSR, voluntary carbon markets, and their overall contribution to sustainable development.

Originality/value

The paper addresses the aspects of taking CSR in a developing country as Kazakhstan where the concept of CSR still lacks supportive legal and promotional mechanisms. It introduces the possible relation of the voluntary carbon markets to the forestry sector of Kazakhstan.

Content available
Article
Publication date: 1 April 2005

David Greenwood and James Baxter

Abstract

Details

Journal of Property Investment & Finance, vol. 23 no. 2
Type: Research Article
ISSN: 1463-578X

To view the access options for this content please click here
Article
Publication date: 2 November 2015

Yingkui Yang and Hans Stubbe Solgaard

Voluntary carbon offsets have the potential to contribute to reduce carbon emission and thereby meet the national and international target of carbon emission. However, the…

Abstract

Purpose

Voluntary carbon offsets have the potential to contribute to reduce carbon emission and thereby meet the national and international target of carbon emission. However, the public support for such scheme in the energy sector is unclear. The purpose of this paper was to invest whether and why residential energy consumers are willing to pay to offset the CO2 emission from electricity consumption.

Design/methodology/approach

Data were collected using a self-administrated online questionnaire. A sample of size 1,022 respondents with useable questionnaires was received. Contingent valuation method is used to measure the willingness to pay (WTP) for carbon offset. Finally, the ordered logit model is used in modeling willing to pay for carbon offset.

Findings

The results show that there is significant support from residential energy consumers to offset their CO2 emission from electricity consumption. The WTP is motivated by consumers’ perceptions toward carbon offset, moral obligation and individual’s social-demographic backgrounds.

Originality/value

This paper contributes a new insight on whether and why residential energy consumers would be willing to pay to offset carbon emission from electricity consumption.

Details

International Journal of Energy Sector Management, vol. 9 no. 4
Type: Research Article
ISSN: 1750-6220

Keywords

To view the access options for this content please click here
Book part
Publication date: 13 August 2012

Laurie Swinney and Bruce Elder

The accounting, medical, and legal professions share characteristics common to peer-reviewed professions. These professions also share challenges to professionalism. All…

Abstract

The accounting, medical, and legal professions share characteristics common to peer-reviewed professions. These professions also share challenges to professionalism. All three have been criticized for declining professionalism and for choosing commercial success over serving the public interest. Although the medical and legal professions have taken steps to promote a higher level of professional conduct by their members, the accounting profession has not launched initiatives to promote professionalism.

We discuss the initiatives instigated by the legal and medical professions using the five elements of professionalism framework (Hamilton, 2008a). Specifically, the framework highlights the importance of growth in personal conscience, demands compliance with the ethics of duty, inspires realization of aspirational goals, requires accountability of peer professionals, and emphasizes devotion to serving the public good. We recommend that members of the accounting profession use the five elements of professionalism framework to define, demonstrate, and assess professionalism. We conclude that promoting professionalism is a means for restoring professional identity for individual accountants as well as a means for fulfilling the accounting profession's contract with society.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-761-1

Keywords

To view the access options for this content please click here
Book part
Publication date: 20 October 2011

Karen Lucas and Julia Markovich

Purpose — This chapter reviews the key findings of the reported research in this volume using the wider international literatures on transport and social exclusion as its…

Abstract

Purpose — This chapter reviews the key findings of the reported research in this volume using the wider international literatures on transport and social exclusion as its conceptual framework. It begins by briefly summarising the research and policy context in which the study is set. It then provides an overview of major conceptual, theoretical and methodological advancements relevant to this area over the last 10 years in order to evaluate the study’s contribution to research, policy and practice internationally.

Methodology — The conceptual framework for this chapter is based on a comprehensive review of the international literatures on transport and social exclusion. After a brief introduction to these, it outlines key conceptual, theoretical and methodological advancements as they pertain to transport-related social exclusion. In addition, it evaluates the scope and implications of the methodological approach with particular reference to contemporary scholarly debates in this area. The chapter subsequently explores the applicability of the research in policy and practice, both inside and outside the Australian context.

Findings — The chapter concludes that the research has made a significant contribution to conceptual, theoretical and methodological developments within the area of transport-related exclusion, and has helped move forward related debates within policy circles. Opportunities for further research are also identified.

Details

New Perspectives and Methods in Transport and Social Exclusion Research
Type: Book
ISBN: 978-1-78-052200-5

To view the access options for this content please click here
Article
Publication date: 1 January 1986

Stanley F. Stasch and Ronald T. Lonsdale

According to most textbooks, the widely accepted Booz, Allen and Hamilton (BAH) conceptual framework is supposedly the best way to go through the new product development…

Abstract

According to most textbooks, the widely accepted Booz, Allen and Hamilton (BAH) conceptual framework is supposedly the best way to go through the new product development process. That is, the textbooks imply that companies will achieve the best results if they follow the BAH conceptual framework. The authors studied ten new products to identify how marketing research was utilized during their development and introduction. The actual “practice” of marketing research usage was then compared with the BAH framework. The comparison showed that marketing research usage in practice was noticeably different from the usage implied by the BAH conceptual framework, thus suggesting that the latter does not hold up perfectly. The authors offer some suggestions as to when the conceptual framework for marketing research usage should be modified, and what the nature of those modifications might be.

Details

Journal of Consumer Marketing, vol. 3 no. 1
Type: Research Article
ISSN: 0736-3761

To view the access options for this content please click here
Article
Publication date: 3 April 2017

William Kline, Masaaki Kotabe, Robert Hamilton and Stanley Ridgley

The purpose of this paper is to provide insights from the upper echelon, agency, and organizational identification literatures to help explain cross-cultural differences…

Abstract

Purpose

The purpose of this paper is to provide insights from the upper echelon, agency, and organizational identification literatures to help explain cross-cultural differences in top management team pay.

Design/methodology/approach

This is a theoretical paper building upon the executive compensation literature examining US and Japanese pay schemes.

Findings

The paper presents three propositions relating to the influence of organizational constitution and organizational identification on the level of pay, as well as the allocation of pay in top management team compensation schemes.

Originality/value

There is relatively little research focusing on why there are cross-cultural pay differences. This paper uses US and Japanese studies to highlight mechanisms that can foster principal-agent goal alignment in different contexts.

Details

Asia-Pacific Journal of Business Administration, vol. 9 no. 1
Type: Research Article
ISSN: 1757-4323

Keywords

To view the access options for this content please click here
Article
Publication date: 1 February 2002

Albert Corhay, Stanley Teo and Alireza Tourani Rad

Outlines previous research on the underpricing of initial public offerings (IPOs), describes the institutional framework for IPOs in Malaysia and presents a study of long…

Abstract

Outlines previous research on the underpricing of initial public offerings (IPOs), describes the institutional framework for IPOs in Malaysia and presents a study of long run Malaysian IPO performance using 1992‐1996 data on 258 IPOs, classified into growth or value portfolios. Explains the methodology and presents the results, which show that value IPOs outperform growth IPOs, while both outperform the market. Finds their cumulative market adjusted return (averaged at 41.7 per cent) positively correlated with book‐to‐market equity, earnings‐to‐price, cashflows‐to‐price and the time lag between close of application and actual listing; and negatively related to the IPO price and size. Briefly considers consistency with other research and the market implications.

Details

Managerial Finance, vol. 28 no. 2
Type: Research Article
ISSN: 0307-4358

Keywords

To view the access options for this content please click here
Book part
Publication date: 18 August 2011

Monika Williams Shealey, Allyson Leggett Watson and Zhengyun Qian

Research literature examining the experiences of faculty of color, particularly women in higher education, reveals a pattern of institutional and attitudinal barriers…

Abstract

Research literature examining the experiences of faculty of color, particularly women in higher education, reveals a pattern of institutional and attitudinal barriers, which is directly linked to successful recruitment and retention of learners and faculty of color (Brayboy, B. M. (2003). The implementation of diversity in predominately White colleges and universities. Journal of Black Studies, 34(1), 72–87; Gregory, 2001; Hughes, R. L., & Howard-Hamilton, M. F. (2003). Insights: Emphasizing issues that affect African American women. In: M. F. Howard-Hamilton (Ed.), New directions for student services. Meeting the needs of African American women (104, pp. 95–104). San Francisco, CA: Jossey-Bass; Park, J. J., & Denson, N. (2009). Attitudes and advocacy: Understanding faculty views on racial/ethnic diversity. The Journal of Higher Education, 80(4), 415–438; Project MUSE; Stanley, C. A. (Ed.) (2006). Faculty of color: Teaching in predominantly White colleges and universities. Bolton, MA: Anker Publishers; Turner, 2002; Watson & Shealey, 2010). This chapter provides a review of the recent and relevant research on Black women in teacher education. In addition, the authors conducted a review of research specifically addressing the experiences of Black women in teacher education during the last 10 years. Findings from this summative analysis highlight recent research on the experiences of Black women faculty and shed light on the implications for future research as well as leadership and program development.

Details

Women of Color in Higher Education: Turbulent Past, Promising Future
Type: Book
ISBN: 978-1-78052-169-5

1 – 10 of 623