Small business is seen by many developing countries as an important means by which they will advance. In Papua New Guinea, small business development has high priority and is…
Abstract
Small business is seen by many developing countries as an important means by which they will advance. In Papua New Guinea, small business development has high priority and is vigorously pursued by agencies of the central government. Lack of management and accounting expertise amongst national entrepreneurs has required these agencies to seek new ways of supporting their enterprises. In the more developed countries, small business has been turning to computer use more and more during the seventies and computer systems were investigated in Papua New Guinea to see whether they could be applied to this problem of lack of expertise. The experiences of existing expatriate commercial computer users in the early seventies, however, were discouraging and computer methods were not applied to the problem. Beginning at this time, the author researched the possible reasons for these experiences with a view to defining acceptable performance criteria for a new system which would meet the needs of Papua New Guinean small businessmen generally. As the research progressed it became clear that the major problem was not so much technical as one lying in the area of man‐machine communication.
L.J. Davies, L.J. Winn and Fenton Atkinson
November 26, 1969 Building — Safety regulations — Applicability — Regulation providing that support to be given “Where work cannot safely be done… from part of a building” �…
Abstract
November 26, 1969 Building — Safety regulations — Applicability — Regulation providing that support to be given “Where work cannot safely be done… from part of a building” — Further regulation providing for safety belts in special circumstances — Steel erector working astride girder — Girder part of permanent structure — Fall in course of bolting beam to stanchion — Whether safe place of work — Whether breach by employer of regulations — Construction (General Provisions) Regulations, 1961 (S. 1. 1961, No. 1580), regs. 7(2) and 54.
Peter Shears, Frances E. Zollers and Sandra N. Hurd
There have been several “food scares” in Europe and across the Atlantic in recent years. They have led to nationally orientated reaction – often in the face of otherwise…
Abstract
There have been several “food scares” in Europe and across the Atlantic in recent years. They have led to nationally orientated reaction – often in the face of otherwise apparently binding international commitments. This article is concerned with such events and the planning, development and emergence of an international food safety agency for the European Union, taking into account “enlargement” and certain transatlantic perspectives. Concludes that the appliance of science should supersede the politics of nation states and the desire for re‐election, while bearing in mind that this is an unlikely dream.
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Inge Hill, Sara R. S. T. A. Elias, Stephen Dobson and Paul Jones
Our chapter focuses on the disconnect between economic and cultural policies and the needs of individual firms and creative industry professionals, all of which affect creative…
Abstract
Our chapter focuses on the disconnect between economic and cultural policies and the needs of individual firms and creative industry professionals, all of which affect creative and cultural industry (CCI) entrepreneurship in the 21st century. After a review of selected policy trends and the overlooked role of creative industries in developing more sustainable liveable communities worldwide, we discuss recommendations by chapter authors in volumes 18A and 18B for useful policy actions, not only in and for their respective countries of study but also for other geographical contexts. Our particular focus is on how the CCIs have contributed to developing sustainable societies and meeting many targets of the Sustainable Development Goals. Thereafter, we provide an overview of the fifteen chapters distributed over five sections: ‘unusual and temporary places for CCI entrepreneurship’, ‘economic perspectives on CCI entrepreneurship’, ‘organising clustering of CCI entrepreneurs’, ‘cognitive aspects of doing CCI entrepreneurship’, and ‘social spaces and placemaking for CCI entrepreneurs’. Topics discussed include CCI entrepreneurship in rural areas (heritage entrepreneuring, book festivals), social work spaces, creativity and neuroentrepreneurship, strategic networking management for creatives, tensions from economic and artistic logics, collaboration challenges, street art and arts festivals. Countries considered include Estonia, Nigeria, Norway, South Africa, the United Kingdom, and Zimbabwe. We conclude the chapter with a selection of policy implications of chapters in both volumes 18A and 18B, and a research programme and manifesto for researchers to develop novel insights for policymakers, aimed at strengthening the important role of the CCIs in creating more liveable sustainable communities and economies.
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‘A MAP OF THE WORLD that does not include Utopia is not worth glancing at’ wrote Oscar Wilde. ‘It leaves out the one country at which humanity is always landing. And when it lands…
Abstract
‘A MAP OF THE WORLD that does not include Utopia is not worth glancing at’ wrote Oscar Wilde. ‘It leaves out the one country at which humanity is always landing. And when it lands there it looks out and, seeing a better country, sets sail again. Progress is the realization of Utopias’.
Georgina Holt and Spencer J. Henson
Directive 93/43/EEC introduced the concept of good hygiene practice, in response to a pan‐European increase in the incidence of food poisoning, to foster a preventive approach to…
Abstract
Directive 93/43/EEC introduced the concept of good hygiene practice, in response to a pan‐European increase in the incidence of food poisoning, to foster a preventive approach to food safety. UK legislation reinforces the EU position that food businesses are responsible for the implementation of good hygiene practices. The response of the food industry has been to develop audited standards of hygiene, higher than explicit legal requirements. Small businesses have, however, been slow to adopt industry hygiene standards. A case study of small manufacturers of ready to eat meat products investigated the reasons for this. Businesses were first audited to the EFSIS[1] standard, to compare current practice with recommended best practice. Second, technical managers or owner‐managers were interviewed, to gain an insight into their knowledge of industry standards in particular, and the process of hygiene management in general. The analysis found significant differences in the knowledge of technical managers and owner‐managers, with the latter often unaware of the existence of audited standards. It is argued, therefore, that, in order to increase the implementation of good hygiene practices, further programmes to inform small food businesses about industry standards are required.
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Antje Disterheft, Ulisses M Azeiteiro, Walter Leal Filho and Sandra Caeiro
This paper aims to connect participatory sustainability implementation with sustainability assessment, exploring learning theories, the principles of Higher Education for…
Abstract
Purpose
This paper aims to connect participatory sustainability implementation with sustainability assessment, exploring learning theories, the principles of Higher Education for Sustainable Development (HESD) and respective indicators applied in the university context. Even though participation is partly considered in existing assessment practices, it is still unclear what and how to measure participatory processes that envision implementing sustainability principles in higher education institutions. Holistic approaches are often proclaimed, but reductionist assessment methods are frequently followed.
Design/methodology/approach
The study followed a qualitative approach, inspired by the Delphi method, and includes semi-structured expert interviews (N = 15) and two focus group discussions (N = 23), with participants coming from a total of 17 different countries. Data were analysed and compared according to qualitative content analysis and systemized according to the underlying theoretical strands.
Findings
The findings suggest that participatory processes can be better assessed from a social learning and organisational learning perspective, emphasizing non-linear criteria for the quality of the process in terms of depth and meaningfulness as well as criteria for the quality of the outcome in terms of knowledge generation and innovation. The findings also point implicitly to the need of considering double- and triple-loop learning, if a culture of participation towards sustainability is to be pursued, and underline the high impact of institutional governance.
Originality/value
Although a great volume of literature about sustainability implementation in higher education exists, studies focusing on participatory processes in this context are rather scarce. This research pays attention to sustainability experts working in universities rarely heard in a more systemic manner and also applies a reflective participatory approach itself by using qualitative methods.
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This article aims to provide an overview of Texas State University's Common Experience, an innovative initiative that engaged tens of thousands of people in shared consideration…
Abstract
Purpose
This article aims to provide an overview of Texas State University's Common Experience, an innovative initiative that engaged tens of thousands of people in shared consideration of sustainability as a single topic during academic year 2010‐2011.
Design/methodology/approach
The discourse begins with an overview of the Common Experience from a pedagogical perspective based on five principles of effective instructional practice identified by the National Research Council (NRC) in their synthesis of the research from the fields of cognitive, developmental and educational psychology, and brain research on how people learn. Based on a case study research design, the article next provides detailed descriptions of course‐based and non‐course Common Experience activities, including examples from the year‐long initiative. The discourse then focuses on important elements organizers should consider when planning non‐course activities, followed by a description of the planning process needed to replicate the initiative at other institutions.
Findings
Based on five principles of instructional practice, the Common Experience is a pedagogical innovation designed to cultivate a common intellectual conversation across the campus, to enhance students' participation in the intellectual life of the campus, and to foster a sense of community across the campus and extended community. In so doing, the Common Experience in sustainability inspired people on campus and in the community to change behavior and social policy, build scientific understanding, connect local environmental issues to global themes, and reshape values – components crucial to sustainability education.
Originality/value
The Common Experience is more likely to yield progress toward finding solutions to sustainability problems because it promotes engagement and input from all stakeholders within the campus and surrounding community through shared vision and face‐to‐face dialogue in a variety of contexts.
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David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu
The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…
Abstract
Purpose
The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.
Design/methodology/approach
The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.
Findings
The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.
Originality/value
The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.
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Geoffrey R. Browne, Helena Bender, James Bradley and Alexis Pang
This paper aims to describe the development, promotion and evaluation of sustainability learning experience database (SLED), a university-curated database of sustainability…
Abstract
Purpose
This paper aims to describe the development, promotion and evaluation of sustainability learning experience database (SLED), a university-curated database of sustainability experiences to augment formal student learning. Its purpose was to encourage students to participate in experiential learning, to facilitate students’ critical appraisal of programs ostensibly designed to create sustainability and to, thus, develop students’ sustainability self-efficacy and employability.
Design/methodology/approach
In total, 55 sustainability experiences were curated and placed into the SLED database, which was promoted to students in nine subjects. Supporting materials designed to assist critical evaluation, reflection on experiences and to build student employability were also developed. A comprehensive mixed-methods evaluation of the program was conducted.
Findings
The quantitative evaluation revealed some changes in environmental behaviors, depth of critical sustainability thinking and graduate attributes. The qualitative evaluation revealed that students see the value of a university-curated database of experiences and provided ideas for improvements to the database. It also revealed examples of higher-order learning facilitated by SLED.
Research limitations/implications
Recruitment and attrition of research subjects, common challenges in pedagogical research, were experienced. “Opt-out” is one response to this but it comes with ethical challenges.
Originality/value
This exploratory study demonstrates the potential of SLED to build students’ sustainability efficacy and suggests ways in which it and similar programs can be developed for improved student and sustainability outcomes. Namely, the use of an online platform closely associated with existing learning management systems, higher-level institutional stewardship, closer curriculum integration and close partnering with credentialing programs.