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The purpose of this paper is a case study evaluation based on a mobile innovation lab experiment – a new training and service format that offers innovation trainings on a mobile basis for schools in rural regions.

The research aims to connect concepts of “entrepreneurial orientation and education” and “innovation adoption.” The objective of the case study is to test the readiness of pupils and schools for the provided innovation trainings and services to increase innovation capacities.

The case study is based on an explorative survey of 778 pupils at 18 schools and shows an increased awareness of innovative thinking and entrepreneurial capabilities.

The findings and implications are not generalizable owing to predefined project region and the prototype character. The study offers basic insights into the specific processes and determining factors and mechanisms of innovation promotion in limited spatial work forms.

A mobile innovation environment focused on trainings and modern technologies was created. The workshops strengthened the entrepreneurial intention and potential of pupils to foster long-lasting innovation potential in the region.

The tested concept improves the method-based development of creative project ideas, thereby strengthening the regional cohesion and the economic perspective in the project region.

After extensive research, the authors assume there is no comparable concept offering entrepreneurship education and latest technologies in a mobile innovation environment, at the time of submitting this paper.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Addresses the question: “Are Christian values reflected in contemporary American economic ethics?” Compares the ethics dictated by neoclassical production theory with the Christian production values found in Pope John Paul II′s encyclical, Laborem Exercens . The encyclical rejects the notion that output is the primary goal of production. The implication is that neoclassical production theory is necessary, but not sufficient. Public policy in the United States has long been based on neoclassical production theory. In the last decade, the downsizing and restructuring of production has heightened emphasis on neoclassical production efficiencies. During this period, prevailing economic ethics were largely in conflict with Christian values. The fledgling policy initiatives of the Clinton administration suggest a commitment to reshape policy in ways which more positively incorporate a number of the reforms suggested by Laborem Exercens. If a new economic (production) ethic evolves out of these commitments, the compatibility between economic ethics and Christian values will be greater a decade from now.

This paper explores the role of accounting in a religious setting and evaluates the sacred‐secular divide developed by Laughlin and Booth who suggested that accounting is antithetical to religious values, embodying the secular as opposed to the sacred. Yet Christian thinkers such as Wesley and Neibuhr reject this position and indicate the accounting and financial issues do not necessarily conflict with religious values.

This paper explores narratives drawn from the Church of Scotland, the life and practices of Charles Wesley and the Christian doctrine of stewardship as a way of determining the verisimilitude of the “accounting as secular” claim.

These accounts and individual perceptions drawn from the Church of Scotland were more consistent with the concept of a jurisdictional conflict between accountants and clergy than a sacred‐secular divide. The life of John Wesley and the doctrine of stewardship show that accounting can be part of practices of spirituality. Sacred or secular accounting was found to be an issue of perception.

There is scope for future research into perceptions of accounting and the role(s) of accounting in sacred spaces.

This paper highlights the sacred role and aspects to accounting.

This paper aims to argue that markets need a foundation of morality to promote the long-run success of an economy.

Three types of ethical theories are discussed and compared with what the sacred scriptures of Islam and Christianity say and with what economic theory says. Examples from China are provided.

Markets need morality.

There are more religions in the world than just Islam and Christianity; however, space limitations force me to only consider those two religions. Furthermore, there are more countries in the world than just China. However, space limitations force me to only pull examples from China.

Economists should recognize that markets need morality, and they should start teaching that to their students.

If markets are built on a foundation of ethics, then society prospers. In the absence of that foundation, societies falter. When a government, business and religious institutions see each other as complementary forces, then ethics can evolve.

The author knows of no other studies that explain the three types of ethical theories, compares those theories to what the sacred scriptures of Islam and Christianity say and to what economic theory says, and then uses examples from China to illustrate the need for morality.

This paper examines the state corporate tax implications of abnormal transfer-pricing by U.S. companies involved in international trade. The state corporate tax cost of improperly priced imports and exports is estimated through analysis of every import and export transaction for the years 2005 through 2009 using the interquartile range methodology provided in regulations to Internal Revenue Code Section 482. Calculation of the interquartile range using the entire population of international transactions addresses interpretive issues related to abnormal prices that occur with the smaller samples normally used in such analyses. A policy recommendation is made for improving tax compliance through more rigorous state involvement in transfer pricing enforcement and greater formal collaboration with the Internal Revenue Service with respect to transfer pricing.

This article focuses on one court case concerning the regulation of Anti-Abortion protesting and asks: (1) Do the various actors involved in this case recognize a tension between their actions and their broader beliefs concerning the regulation of political protests? (2) If this tension is recognized, how do the actors resolve it, and if it is not recognized, why is it not? While concerned with legal consciousness and cognitive dissonance, the article is framed by broader questions concerning tolerance and the interaction of law and political passions.

The celebrated “Weber thesis” is, in essence, an assertion of causal connections among four terms, namely the “protestant ethic” (PE), the “spirit of capitalism” (SC), “modern western capitalism” (MWC) and the “industrial revolution” (IR), as follows:

‘Professors complained bitterly when [Hood, the then Vice-Chancellor-designate of the University of Oxford] declared that anyone who criticised the intellectual fitness of his colleagues for government funding would be “summarily fired”. Unrepentant, Hood responded that his “unequivocal support” for academic freedom didn’t apply to those “who choose arbitrarily and gratuitously to disparage their colleagues”. That message couldn’t be tolerated at Oxford, where disparagement is served alongside the sherry’.¹

‘PLR is not, and was never imagined to be, a cure for the economic anomalies of contemporary authorship’, wrote a supporter in The Author in the summer of 1981. But if there was to be a Bill for authors, that is precisely what it should have addressed itself to, and the defensive tone of the statement suggests the writer knew that was what the majority of authors sought—or, of those responsible for 40,000 titles a year, more would have registered.