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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.

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.

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.

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.

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.

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.

This article aims to examine the related effects between out-of-class activities, mediated by in-class activities, on the perception of course and teacher performance in a flipped classroom institutionalized setting.

The authors argue that institutionalized out-of-class (content) and in-class (learning) activities positively impact course and teaching quality perception. This study used a sample of 978 responses from MBA students to conduct a path model analysis to test four hypotheses developed from literature from flipped classroom proposing the positive relationship of out-of-class activities in in-class activities and its influence on the course and teaching performance.

The findings reported that out-class and in-class activities and educator performance influenced course performance perception. In-class activities mediated the out-of-class activities’ impact and directly impacted educator’s and course performance. Educator performance is positively correlated with course performance. Overall, executives have a positive perception on institutionalized flipped classroom for MBA courses as an effective provision form. The flipped classroom is able to mobilize their experiences and enrich learners’ educational experience.

Only one unit of the higher education organization was studied, and the authors do not consider indirect effects of the environment on variable’s relationships nor the indirect effects whose would be a suggested for future studies.

The present study provides new insights on flipped classroom. This study evidenced that flipped classroom planned and standardized in an institutional level positively impacts the outcome within the context of executive education.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.