Bernt Aarset, Suzanna Beckmann, Enrique Bigne, Malcolm Beveridge, Trond Bjorndal, Jane Bunting, Pierre McDonagh, Catherine Mariojouls, James Muir, Andrea Prothero, Lucia Reisch, Andrew Smith, Ragnar Tveteras and James Young
This paper explores consumer understanding and perception of organic food, with specific reference to the relatively new concept of organic farmed salmon. Key themes associated…
Abstract
This paper explores consumer understanding and perception of organic food, with specific reference to the relatively new concept of organic farmed salmon. Key themes associated with the term “organic” and its meaning, as determined by consumers, are explored and the role of labelling and regulatory authorities considered. Focus groups in five countries (UK, Germany, Spain, Norway and France) consisting of 196 participants showed that most consumers are confused about the meaning of the term organic and are largely unaware of the organic certification and labelling process. Many consumers were unsure, even sceptical about the concept of organic farmed salmon and display a large amount of distrust in the regulatory process. The implications for the concept of organic food and salmon production and directions for further research are discussed.
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Lori T. Meier, Huili Hong, Millie Robinson and Edward J. Dwyer
The era of high stakes testing often puts pressure on teachers and administrators to deemphasize creative activities, especially those involving the social studies, art, and…
Abstract
The era of high stakes testing often puts pressure on teachers and administrators to deemphasize creative activities, especially those involving the social studies, art, and music. Teaching strategies not perceived as directly related to improving test scores are often marginalized. Environmental text is essential for encouraging overall learning competencies in general and social studies in particular. Using environmental text such as real estate booklets can be helpful in generating learning activities in the social studies. Real estate booklets are colorful, rich in content, and readily available at no expense. Methods for integrating music and art strategies are presented also.
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Stephen A. Zeff and Rachel F. Baskerville
The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the…
Abstract
Purpose
The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the annual financial report of the local firm, T.J. Edmonds Ltd, in 1976. In so doing, this study revealed not only previously undocumented issues surrounding major asset purchases but also the impact of key personalities before and after the adverse opinion decision.
Design/methodology/approach
The study is located within the Cultural Theory of History, to theorize the narratives within the wider contextual perspective. The issues surrounding the use of memory from such interviews are also considered. The key material offered in this study is sourced from a 2015 interview with the two key audit partners in this audit engagement.
Findings
The accounting standard on depreciation at that time, SSAP 3, had not been applied properly to the accounting treatment of four helicopters for wild deer operations, purchased a week before balance date. Neither the artificial suppression of profits by this purchase decision and accounting choice nor the fall in profits nor the adverse opinion, influenced share prices or shareholder perceptions long term.
Originality/value
The significance of this project is that it informs the appreciation of the importance of contextual understanding of a singular adverse audit opinion.
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Robert L. Bunting (2005), the newly installed chairman of the American Institute of Certified Public Accountants (AICPA), recently remarked as follows:A great profession takes a…
Abstract
Robert L. Bunting (2005), the newly installed chairman of the American Institute of Certified Public Accountants (AICPA), recently remarked as follows:A great profession takes a long view. Its members inherit a legacy from the past, derive benefit from it, build on it and pass it on to the next generation even stronger than they found it. A great profession occupies a position of trust. When we review our assets, none is as important as our position of trust in the economic marketplace. A great profession builds bridges of communication and credibility with key stakeholders. These include the regulators and government bodies who rely on our skills and services to advance the public interest. A great profession plays a vital role in the health of our economy and our society. And a great profession renews itself. It does so by attracting a continual flow of talented new professionals. And it renews itself by carving new roads that can accommodate the needs of future travelers.
Stan Apps and Tova Cooper
This paper argues that Charles Reznikoff’s autobiography, Family Chronicle: An Odyssey from Russia to America, presents Jewish law as an ethical alternative to U.S. law. The…
Abstract
This paper argues that Charles Reznikoff’s autobiography, Family Chronicle: An Odyssey from Russia to America, presents Jewish law as an ethical alternative to U.S. law. The autobiography illustrates how Jewish law refuses to let social and economic hierarchies compromise its emphasis on truth-finding and the speedy resolution of legal troubles. Family Chronicle tragically portrays the Reznikoff family’s inability to exert equal bargaining power with its landlords, something commercial lease law assumes they can do. Reznikoff’s autobiography suggests that the United States can better realize its democratic principles by revising commercial lease law to reflect the tenant-centered approach of residential lease law.
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Martha E. Williams and Daniel E. Burgard
Outlines new database products appearing in the Gale Directory of Databases, a two‐volume work published twice a year. Provides figures for the distribution and percentage of new…
Abstract
Outlines new database products appearing in the Gale Directory of Databases, a two‐volume work published twice a year. Provides figures for the distribution and percentage of new and newly implemented social science, humanities, and news and general databases, together with a list of the databases including name, vendor and medium. Briefly discusses these by each medium.
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Idris Isah Iliyasu, Aldrin Abdullah and Massoomeh Hedayati Marzbali
Abuja, the capital city of Nigeria, is one of the fastest growing capital cities in sub-Saharan Africa. Recently, the city is experiencing an alarming rate of burglary and violent…
Abstract
Purpose
Abuja, the capital city of Nigeria, is one of the fastest growing capital cities in sub-Saharan Africa. Recently, the city is experiencing an alarming rate of burglary and violent crimes, while the city planning management frameworks lacks adequate and effective crime mapping, monitoring and management techniques necessary for achieving liveable and safe environment for habitation despite its grandiose spatial planning and aesthetically appealing architectural design as a modern city. Based on police crime records (2007–2018) and geospatial analysis, this paper aims to provide adequate understanding on the interplay of land use configuration and burglary crime formation in residential neighbourhoods of Abuja, Nigeria.
Design/methodology/approach
The methods used for the purpose of data collection includes; field survey, Block Environmental Inventory, while inferential statistics and Geographic Information System tools was used for data analysis. The analysis established that Lagos, Nsukka and Enugu Streets are hotspots; while Chief Palace street, Ladoke Akintola and Oka-Akoko streets were found to be cold spots.
Findings
This study, however, established the applicability of crime pattern, opportunity theory and routine activity theory in understanding the rising burglary crime events in the study areas and the link between physical characteristics of street block typology and burglary crime pattern. The results of the analysis has in a way affirmed the positions of the theories, while disagreed with them in cases where the results indicated contrary outcome.
Originality/value
This paper concluded with inference drawn from the results that supported mixed-use development but with built-in crime prevention through environmental design strategies as effective burglary crime prevention mechanisms that contribute to crime rate reduction.
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Donna Louise Gill, Sonia Jane Dickinson and Arno Scharl
The purpose of this research is to determine firms' sustainability efforts through triple bottom line reporting on the World Wide Web. Sustainability reporting can assist in brand…
Abstract
Purpose
The purpose of this research is to determine firms' sustainability efforts through triple bottom line reporting on the World Wide Web. Sustainability reporting can assist in brand differentiation to stakeholder groups and ultimately lead to a positive corporate reputation.
Design/methodology/approach
Automated web content analysis was used to determine and differentiate 39 oil and gas firms' reporting of economic, social and environmental disclosures across Europe, North America and Asia. Firms were benchmarked for their disclosures against key terms derived from the Global Reporting Initiative.
Findings
North American firms disclose the greatest amount of TBL information for both environmental and economic indicators. European firms are the most prevalent reporters of social indicators. Asian firms displayed the most positive bias to their sustainability reporting.
Research limitations/implications
Future research would benefit from linking firms' TBL reporting with firm performance as well as including a greater range of countries and industries for comparative purposes.
Practical implications
Firms should demonstrate a greater completeness of information across the three TBL indicators to effectively manage their relationships with their key stakeholders. Information should be unbiased and honest for firms to successfully legitimacy.
Originality/value
This paper uses automated content analyse to differentiate disclosure levels of TBL indicators across three different geographical regions.
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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…
Abstract
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.