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Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

Purpose: Social rejection is a negative interpersonal experience that leads to emotional, cognitive, and physiological outcomes. We develop a theoretical model arguing that social rejection in workplace settings can alter employees' personal values in either the short- or the long term. Methodology: This is a theoretical essay based on three theories: (1) human values; (2) affective events; and (3) shattered assumptions. Findings: In the proposed model, an employee's emotional reactions to social rejection in the workplace (emotional distress or emotional numbness) partially mediate the relationship between the experience of social rejection and short- or long-term development of self-protective (rather than self-expansive) personal values. Originality: The processes whereby social rejection at work leads to personal value change remain largely unexplored to date. The proposed model represents an initial attempt to understand this process, including the effects of emotional distress (long term) and emotional numbness (short term). Research Implications: The model introduces the mechanisms whereby social rejection in the workplace leads to short-term and long-term changes in individual values and has potential to serve as a launchpad for future research interest in this phenomenon. Practical Implications: The framework proposed in this chapter should help scholars to understand better the dynamics of social rejection in the workplace and how this phenomenon affects employees' values in work settings, both in the short- and long term.

The purpose of this study is to evaluate the impact of ASU 2016–01 on the predictive value, the confirmatory value and the value relevance of earnings. One of the key provisions of ASU 2016–01 is the requirement that all changes in unrealized gains and losses on all equity securities are recognized in income instead of other comprehensive income (OCI) as under prior guidance (SFAS 115). Because many companies in the insurance industry are large holders of equity securities, the sample for this study consists of firms from the insurance industry.

The author compares the change in earnings volatility and analysts’ forecast error for the periods before and after adoption of ASU 2016–01, and the relationship between the percentages of assets invested in equity securities for both earnings volatility and analysts’ forecast error. Further, the author tests the price reaction at the time of the release of earnings using an event study. The author also tests the value reliance of earnings measured by the correlation of earnings and stock prices, as well as the change in earnings and stock returns. The association between investment gain/loss components of earnings, and OCI, with stock prices and returns is tested for value relevance.

The findings of this study show that earnings volatility and analysts’ forecast errors increased in the period after adopting ASU 2016–01 and an initial overreaction to earnings releases. Further, the investment gain/loss components of earnings and OCI are not value-relevant in this study and including unrealized gains/losses on equity securities in income decreased value relevance of earnings in the post-adoption period, particularly for firms with large equity investment portfolios.

This study is limited to one industry and only represents the impact of ASU 2016–01 on that industry. Thus, there are opportunities to extend the research to other industries. Furthermore, the time-period of study since adopting ASU 2016–01 is limited to only two years and with the passage of time, a greater sample of post-ASU 2016–01 will be available for testing.

Standard setters considering recognizing fair value changes on all investment securities in income should consider the findings of this study. Further, industry participants affected by ASU 2016–01 should consider improving explanation of earnings to mitigate the initial misunderstanding of earning announcements found in this study.

To the best of the author’s knowledge, this is the first study on the effects of ASU 2016–01 on volatility of earnings, earnings forecast errors, market reactions to earnings releases and the value relevance of earnings. This paper fills a gap in prior research by studying the effects of fair value on reported earnings, which is limited in prior research. This study contributes to the growing field of research on fair value accounting.

The retail property market is constantly adopting to the continuous demand of retailers and their consumers. This paper aims to investigate retail property market dynamics through spatial accessibility measures of the City of York street network. It explores how spatial accessibility metrics (SAM) explain retail market dynamics (RMD) through changes in the city’s retail rental values and stock.

Valuation office agency (VOA) data sets (aspatial) and ordnance survey map (spatial) data form the empirical foundation for this investigation. Changes in rental value and retail stock between 2010 and 2017 VOA data sets represent the RMD variables. While, the configured street network measures of Space Syntax, namely, global integration, local integration, global choice and normalised angular choice form the SAM variables. The relationship between these variables is analysed through geo-visualisation and statistical testing using GIS and SPSS tools.

The study reveals that there has been an overall negative changes of 15 and 22% in rental value and retail stock, respectively, even though some locations within the sampled city (York, North Yorkshire, England) indicated positive changes. The study further indicated that changes in retail rental value and stock have occurred within locations with good accessibility index. It also verifies that there are spatial and statistical relationship between variables and 22% of RMD variability was jointly accounted for by SAM.

This research is first to investigates changes in retail property market variables through spatial accessibility measures of space syntax. It contributes to the burgeoning research field of real estate and Space Syntax.

This chapter argues that the Marxian theory of exploitation underlies the concepts of surplus and deficit industries that appear in Sraffa’s (1960) Production of Commodities by Means of Commodities. This is seen from archival research of the unpublished papers of Piero Sraffa housed at the Wren Library, Trinity College, University of Cambridge. There it is shown that the origin of these concepts lies in the Marxian theory of exploitation that Sraffa developed regarding the notion of the ‘pool of profits’ the Italian economist utilized over a 14-year period from 1942 to 1956. The chapter engages in an extensive textual study of the archival evidence and then presents a simple analytical model of these relations.

Changes in the traditional values, institutional context, and choice of change programs are currently shaping the postmodern science and practice of organization development (OD). These changes manifest themselves in powerful new value orientations, intervention frameworks, and practices that challenge OD's long-held beliefs in ethical and justice-based treatment. In this effort, traditional and new paradigm ethical dilemmas are explored, as well as their relationship to four postmodern practices and five emergent intervention techniques. Components of distributive, procedural, and interactional justice are explained relative to change management programs generally, and to emergent techniques specifically. Published case illustrations are used to depict new paradigm ethical dilemmas and opportunities to create a “just change.”

Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on their proenvironmental behavior (PEB) via the moderating roles of environmental values and psychological contract breach.

The nonprobability convenience sampling technique was used to collect survey data from a sample of 299 employees across 138 manufacturing firms in Pakistan.

The results show that employees’ CCRP positively impacts their PEB and that this relationship is moderated by their environmental values and psychological contract breach. Specifically, environmental values strengthen the CCRP–PEB relationship, while psychological contract breach weakens it.

The findings of the study emphasize useful guidance for managers and practitioners as a future avenue to restructure the climate change framework by emphasizing the conditions (i.e. environmental values and psychological contract breach). In doing so, the study is beneficial for managers and practitioners in helping to increase employees’ PEB through the development of climate change action plans.

To the best of the authors’ knowledge, this study is one of the first investigations into CCRP–employees’ PEB nexus in the developing country context. The study incorporates social exchange and value–belief–norm theory, which serve as the CCRP’s theoretical underpinnings. The findings advance the new knowledge about a firm’s social responsibility to achieve the sustainable development goals outlined in the UN’s 2030 Agenda.

The purpose of this paper is to investigate the role played by value systems as mechanisms for organizational change. Three issues are examined: purpose; implementation; and effects, intended and unintended, that may arise from using values systems as a management control mechanism to effect organizational change.

The research is based on evidenced garnered from an in‐depth, longitudinal study of a major UK based organization which operates in the “global communications industry”. Data are collected from a range of sources, but particularly interviews and a questionnaire survey involving a broad cross‐section of the company's managers.

Findings suggest that, in terms of purpose, top management may use value systems as a management control mechanism to effect organizational change by espousing a new set of normative values which should inform managers' decisions and actions, particularly in trade‐off situations. Communication and implementation of value systems may involve a multitude of formal and informal information‐based mechanisms and procedures, including mission statements, newsletters, email, “strategy days”, “roadshows” and similar social events. Implementation may rely on change agents creating a drive for change. However, the results of a questionnaire survey suggest that value systems may be only partly successful in securing their intended purpose of mobilising attitudes around a particular set of normative values. Various unintended effects may arise which, in the present case, include increasing project redundancy, decreasing project scrutiny, a re‐distribution of social esteem within the firm, polarisation of attitudes towards budgetary control, and a general reduction in the exercise of hierarchical management control. Overall, it argued that the use of value systems as a mechanism of organizational change may be as problematic to the firm as it is beneficial.

The results of the present study may help firms devise more appropriate value systems for “maintaining or altering patterns of organizational behaviour”.

The present study contributes further insight is through evidence which suggests value systems may be used to communicate a set of quite specific values; and adds to a knowledge of the range of procedures which may be involved in using value systems to effect organizational change.

This paper examines evidence of value change among police officers in a medium‐sized police department which has been selected as a demonstration site for community‐oriented policing (COP). Relying primarily upon two survey data collections with a period of three years’ separation, the aim of this paper is to provide a follow‐up to a previously published article in this journal to investigate two issues. First, was there a change in the value orientations among police officers between 1993 and 1996?; and second, was any change noted favorable to the COP organizational culture that the department is attempting to promote? The primary findings of this paper strongly suggest that the value orientations among police officers did indeed change over this time period. However, the direction of the change noted may not be consistent with the goal of enhancing COP organizational culture. These findings help explain how the institutionalization of COP is properly seen as a very difficult, long‐term task facing American police today.