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The purpose of this paper is to discuss the concept of strategy in the field of heritage conservation, with a focus on a new conservation approach that promotes the empowerment of local communities and sustainable development: a living heritage approach.

The approaches to heritage conservation are outlined: a material-based approach defines the principles of western-based conservation, a values-based approach expands these principles, while a living heritage approach clearly challenges the established principles. These approaches are, then, analysed from the perspective of strategy, and a living heritage approach is seen as an example of strategic innovation. The process by which ICCROM develops a living heritage approach at an international level is also examined.

Choosing the “appropriate” conservation approach depends on the specific conditions of each heritage place. Yet, for the cases of living heritage in particular (with communities with an original connection with heritage) a living heritage approach would be more preferable. Living heritage approach can be seen as an example of a strategic innovation in the field of heritage conservation: it proposes a different concept of heritage and conservation (a new WHAT), points at a different community group as responsible for the definition and protection of heritage (a new WHO), and proposes a different way of heritage protection (a new HOW).

A living heritage approach (presented in the paper) may potentially influence the theory as well as the practice of heritage conservation in a variety of parts and heritage places in the world, especially in terms of the attitude towards local and indigenous communities.

Developing a new approach is, in a sense, developing a new strategy. In this context, the paper aims at bringing the insight of business strategy into the field of heritage conservation.

The purpose of the paper is to explore the power of values based leadership in connecting colleagues and clients to an organisation and in doing so creating sustainable business success.

The paper is based on a model of values based leadership and case study examples of where the model is being successfully used in organisations.

It was found that the organisations cited in the article who are using a values based approach such as Apple and Unilever create a connection with their organisations, that has a significant impact on organisational performance.

The paper uses a new model of values based leadership to demonstrate its impact on organisational performance. The different elements of the model are explored using current successful organisational case studies. It will therefore be of value to anyone using or considering a values based approach to developing an exciting and successful leadership culture.

The British government takes equity issues formally into account in its appraisal of social projects and policies. However, evidence on which the measured distributional welfare weights are based is neither broad enough nor sufficiently reliable. This paper seeks to address these issues by considering a wider body of evidence.

An important component of the welfare weight measure advocated by HM Treasury is the elasticity of marginal utility of consumption (e). A critical review of existing evidence on e is provided with a view to establishing priority areas for further research. New measures of e are presented based on revealed social values as indicated in specific government policies relating to both foreign aid and proposed income‐related fines for offences. Behavioural evidence based on demand analysis using a co‐integration approach is also presented.

The results for e are sensitive to the estimation approach adopted. While the evidence based on a revealed social values approach including modified tax‐based results suggests that e is close to unity, the measure currently used by HM Treasury, demand analysis suggests an e value close to 1.5. The evidence based on lifetime consumption behaviour is sensitive to model specification and needs updating.

Modified tax‐based findings on e are presented along with new evidence based on alternative revealed social values approaches. The new evidence from demand analysis is based on an Autoregressive Distributed Lag (ARDL) approach to co‐integration. This paper will be of interest to academics specialising in welfare economics and to practitioners involved in social project appraisal.

To retain consumer attention and increase purchasing rates, many e-commerce vendors have adopted content-based recommender systems. However, apart from text-based documents, there is little theoretical background guiding element selection, resulting in a limited content analysis problem. Another inherent problem is overspecialization. The purpose of this paper is to establish a value-based recommendation methodology for identifying favorable attributes, benefits, and values on the basis of means-end chain theory. The identified elements and the relationships between them were utilized to construct a recommender system without incurring either problem.

This study adopted soft laddering and content analysis to collect popular elements. The relationships between the elements were established by using a hard laddering online questionnaire. The elements and the relationships were utilized to build a hierarchical value map (HVM). A mathematical model was then devised on the basis of the HVM to predict user preferences of attributes.

The results of a performance comparison showed that the proposed method outperformed the content-based attribute recommendation method and a hybrid method by 39 and 68 percent, respectively.

Although hybrid methods have been proposed to resolve the problem of overspecialization in content-based recommender systems, such methods have incurred “cold start” and “sparsity” problems. The proposed method can provide recommendations without causing these problems while outperforming the content-based and hybrid approaches.

The paper aims to discuss the management of financial market scandals using two different approaches – regulatory and values‐based.

The paper discusses the motivations behind financial scandals to occur and then explains in detail both the approaches. The paper first presents the elements of the regulatory approach. Using the teachings of Bhagavan Sri Sathya Sai Baba, the values‐based approach are delineated. The paper also compares the two approaches and identifies their respective utilities.

While both the regulatory and values based approaches have their own utilities; stressing the values‐based approach helps with preventing financial scandals on a sustainable basis.

The practical implication is that it is necessary to stress the evocation of human values among investors and capital market intermediaries so that scandals can be avoided.

The social implication of the paper is that values evocation is very important to tackle the behavioural motivations behind financial scandals. Unless values are evoked, the root causes of financial scandals will not be removed. In such cases, regulation will have only a limited effect.

The paper uses the philosophy and teachings of Bhagavan Sri Sathya Sai Baba to develop value guidelines to prevent financial scandals.

This paper seeks to examine the potential for simplified market value and non market value based banded approaches to be utilised for residential property tax purposes. The broad aim is to ascertain whether relatively low complexity approaches to establishing a property tax base can perform adequately in comparison to established best practice – in essence whether there is evidence of equifinality (equivalent performance from approaches of substantially different complexity) between simpler and more complex approaches.

The research comprises empirical analysis of a database of property sales and property attribute data drawn from a UK District Council area. Several simplified methods are used to create different tax base scenarios and the outflowing tax incidence is compared with that of using a complex, industry standard market value approach. The methods of comparison are regression and spline regression based models testing for tax inequity, drawn from the literature. The approach here differs from previous work in that it occurs at the actual tax bill level allowing the comparison of value, non‐value and banded approaches.

The findings of the research indicate that simplified approaches to establishing a property tax base can perform in a broadly similar fashion to more complex systems currently practiced in developed economies and therefore evidence of equifinality exists.

The research provides useful tools to property tax policy makers and practitioners in developing and transitional economies in furthering their aspirations of embedding robust property taxes for the furtherance of socio‐economic and political development and the general wellbeing of society and they are of value to property tax policy makers and to academics in the field.

The paper provides evidence of the efficacy of simplified and banded approaches as an option for jurisdictions in developing and transitional economic circumstances or elsewhere in circumstances which mitigate against full scale appraisal of the property tax base to discrete market values. The approaches and techniques pioneered open up opportunities to carry out a range of new comparative analysis of tax base options.

The purpose of this paper is to examine the role of organization leaders, particularly top managers, in building support for and developing behaviors that are consistent with values‐based management, by providing an empirical assessment of the effect of an organization's senior leadership on the values‐based management process.

As part of a program of organization development, a values‐based management approach was implemented in a large manufacturing organization. As part of the process, a system of measuring and evaluating values‐based behaviors was developed. The senior leaders of two groups of the organization were assessed in terms of their values behaviors, and their direct reports were likewise evaluated by the organization using a 360° process.

The results indicated that the leader's values behaviors were significantly related to the values behaviors of subordinates. Subordinates of leaders who strongly demonstrated values‐based management behaviors were more likely to exhibit the same behaviors.

The value of these findings lies in the suggestion that the role of organization leaders, and specifically the behaviors demonstrated by leaders, are important in determining the outcomes of values‐based management techniques. Subordinates may take cues from their leaders and model their values‐based behaviors after those of the organization's leadership.

Mental health education aims to develop valuesbased practice to support practitioners in clinical decision‐making. Values‐based practice requires high levels of cultural competence achieved through service user participation in professional preparation. The degree of service user participation remains dependent on the values of programme providers.In this paper, we consider whether strategies to involve service users in mental health professional education can support the principles of valuesbased practice. To do this, we have drawn on the findings from qualitative studies of educators' practices and their views regarding service user involvement. Values‐based practice requires self‐awareness of values impacting on decisions and knowledge derived from service users' personal accounts. The studies suggest that while opportunities exist for service users to present their accounts, few examples of service user involvement facilitated deeper examination of values underpinning decision‐making. Enabling service users to influence values‐based practice development requires more authentic participatory approaches. Educators valued the contribution of service users' experiential knowledge to the learning process, but there was less evidence of educators' values base that would model commitment to the empowerment of service users.

The aim of this paper is to examine the relationship between corporate branding and market driving. This is achieved by focusing on key dimensions of brand identity such as brand values and staff behaviours, while acknowledging the role of vision and organisational culture. The links between these brand constituents and the actual activities of the firm in a market are explored through interactions with stakeholders.

This research is based on an in‐depth case study of IKEA at a corporate level and its local market activities in Russia. The single‐case approach is used to generate insights into how corporate branding is related to market driving practices and to identify the mechanisms of market driving in the Russian market.

The corporate brand provides a further source of the “leap” in customer value recognised as a requirement for a market driving approach. Through a case study of IKEA in Russia it is shown that the core values of the brand guide both the behaviour and activities of internal stakeholders and the relationships with external stakeholders, and the interactions between the corporate “global” brand values and local market level activities are explored.

The paper provides insights on the role of a corporate brand as a driving force of market driving from a broad stakeholder perspective.

Using a values‐based leadership perspective, the paper aims to explore the Aeneid, Virgil's foundation epic of the Latin canon. Specifically, it aims to analyse the Aeneid in order to juxtapose the resonant leadership elements of vision, culture and values – and their corresponding equivalent Roman themes of fatum, pietas, and virtus.

Using a thematic analysis approach, the Aeneid was coded for key leadership themes; and a mixed‐method research framework was employed to juxtapose the leadership lessons identified to the demands of modern leadership.

The paper finds resonating elements of a compelling vision and strong culture – and coded the following eight values: integrity, good judgment, leadership by example, decision making, trust, justice/fairness, humility, and sense of urgency – in the Aeneid. Whether viewed qualitatively or quantitatively – or across sectors (i.e. for profit, non profit, government) – the findings of this study affirm the explicit relevance of the Aeneid to the demands of modern leadership. Moreover, integrity was found to be a superordinate value – without which the remaining values have far less significance.

This research highlights a leadership paradox – while managerial traits are an important consideration for the prevailing operational context in the short term, a values‐based approach to hiring, promoting and retaining leaders may be superior in achieving organizational sustainability and performance over the long term. This study illustrates the practical contemporary relevance of the Aeneid specifically, and illustrates a humanities laden and values‐based approach to reflecting on leadership effectiveness generally.