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Article
Publication date: 14 June 2024

Leanne J. Morrison, Trevor Wilmshurst and Peter Hay

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the…

93

Abstract

Purpose

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Design/methodology/approach

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

Findings

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Research limitations/implications

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

Originality/value

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 June 2017

Christian Acuña-Opazo and Alejandro Álvarez-Marín

La presente investigación examina la existencia de memoria de largo plazo por medio del cálculo del coeficiente de Hurst y Hurst ajustado, y del análisis de características de…

949

Abstract

Propósito

La presente investigación examina la existencia de memoria de largo plazo por medio del cálculo del coeficiente de Hurst y Hurst ajustado, y del análisis de características de estructuras caóticas en la serie del mercado bursátil de Chile, específicamente a través del Índice de Precios Selectivo de Acciones.

Diseño/metodología/enfoque

Se desarrolló un breve análisis del mercado, según la metodología de Box y Jenkings. La validez de los resultados se realizó por medio de la prueba propuesta por Brock, Dechert y Scheinkman. En segundo lugar, se procedió a analizar la dinámica y patrones del índice y de su rendimiento, para observar si existía evidencia de memoria de largo plazo.

Hallazgos

Los resultados demuestran la presencia de esta memoria en el mercado bursátil chileno, determinado a través del índice accionario en dos escalas, diaria y trimestral, lo que además corrobora resultados obtenidos por otros autores, confirmando el uso de la metodología de Rango Re-escaldo para la identificación y determinación de memoria de largo plazo en una serie temporal.

Originalidad/valor

Este estudio permitirá a futuros investigadores realizar análisis similares en otros mercados, aportando un nuevo enfoque al analizar la memoria de la largo plazo y los factores que inciden en ella.

Palabras clave

Exponente de Hurst, Índice bursátil, Mercados eficientes, Mercados fractales

Tipo de artículo

Artículo de investigación

Purpose

This research examined the existence of long-term memory by calculating the coefficient of Hurst and Hurst set, and the analysis of characteristics of chaotic structures in the series of stock market of Chile, specifically through the Selective Price Index Shares.

Design/methodology/approach

A brief analysis of the market was developed, according to Box and Jenkins methodology. The validity of the results was performed by means of the test proposed by Brock, Dechert and Scheinkman. Secondly, we proceeded to analyze the dynamics and patterns of the index and its performance, to see if there was evidence of long-term memory.

Findings

The results demonstrate the presence of long-term memory in the Chilean stock market, determined by stock index in two scales, daily and quarterly, which also corroborates results obtained by other authors, confirming the use of the methodology Range Re-scalded for the identification and determination of long-term memory in a time series.

Originality/value

This study will allow future researchers to perform similar analyzes in other markets, providing a new approach when analyzing the long-term memory and the factors that affect it.

Details

Journal of Economics, Finance and Administrative Science, vol. 22 no. 42
Type: Research Article
ISSN: 2077-1886

Keywords

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Article
Publication date: 6 April 2009

Julie White, Sarah Drew and Trevor Hay

In this paper we narrate a story of working on a large project funded by an Australian Research Council Linkage grant the ‘Keeping Connected: Young People, Identity and Schooling’…

2573

Abstract

In this paper we narrate a story of working on a large project funded by an Australian Research Council Linkage grant the ‘Keeping Connected: Young People, Identity and Schooling’ project. The purpose of the study is to consider the social connection and schooling of young people who have experienced long‐term chronic illness. While the research involves both quantitative and qualitative elements, the qualitative component is the largest and involves the most researcher time and diversity. At an early stage of the project, three of the researchers working on the qualitative team consider why the study was framed as a series of case studies rather than as ethnography. The second issue considered in this paper is the different approaches to data collection, data analysis and truth claims we might take.

Details

Qualitative Research Journal, vol. 9 no. 1
Type: Research Article
ISSN: 1443-9883

Keywords

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Article
Publication date: 22 June 2010

Brent Davies and Barbara J. Davies

Academies are semi‐autonomous schools set up outside the normal local government structures with sponsors from business and charity groups to create new and innovative ways of…

8189

Abstract

Purpose

Academies are semi‐autonomous schools set up outside the normal local government structures with sponsors from business and charity groups to create new and innovative ways of creating and sustaining school transformation. The aim of this paper is to assist in a strategic conversation within the academy movement on talent development.

Design/methodology/approach

The paper looks at talent identification, talent development and establishing a talent culture. It provides points in the text for readers to reflect on their own talent practice and provides case examples from current academies.

Findings

The paper shows that the longer‐term sustainability of the academy movement needs to address the key issue of developing leadership talent.

Originality/value

The paper provides an original and useful framework for developing talent management in academies.

Details

International Journal of Educational Management, vol. 24 no. 5
Type: Research Article
ISSN: 0951-354X

Keywords

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Book part
Publication date: 27 December 2013

John Barry

This chapter explores the ideas of Alasdair MacIntyre and Vaclav Havel and what these two thinkers can contribute to green political theory.

Abstract

Purpose

This chapter explores the ideas of Alasdair MacIntyre and Vaclav Havel and what these two thinkers can contribute to green political theory.

Design/methodology/approach

This chapter includes examination of some of the key works of Havel and MacIntyre and analysis of these works from the point of view of green political theory.

Findings

The section ‘Havel and the Imperative to “Live in Truth”: Dissent and Green Politics’ explores Havel’s thought with a particular emphasis on his ethicised notion of political action and critique (‘living in truth’) and his focus on the centrality of dissent (both intellectually and in practice) as central to political critique and action. The section ‘MacIntyre as a Green Thinker: Vulnerability in Political and Moral Theory’ offers an overview of MacIntyre interpreted as a putative green thinker, with a particular emphasis on his ideas of dependence and vulnerability. The Conclusion attempts to draw some common themes together from both thinkers in terms of what they have to offer contemporary green political thought.

Research limitations/implications

What is presented here is introductory, ground clearing and therefore necessarily suggestive (as well as under-developed). That is, it is the start of a new area of exploration rather than an analysis based on any exhaustive and comprehensive knowledge of both thinkers.

Practical implications

This chapter offers some initial lines of exploration for scholars interested in the overlap between green thinking and the work of Havel and MacIntyre.

Originality/value

This is the first exploration of the connections between the works of Havel and MacIntyre and green political theory.

Details

Environmental Philosophy: The Art of Life in a World of Limits
Type: Book
ISBN: 978-1-78350-137-3

Keywords

Available. Content available
Article
Publication date: 12 January 2010

Arthur G. Bedeian

102

Abstract

Details

Journal of Management History, vol. 16 no. 1
Type: Research Article
ISSN: 1751-1348

Available. Content available
Article
Publication date: 1 September 2002

70

Abstract

Details

Work Study, vol. 51 no. 5
Type: Research Article
ISSN: 0043-8022

Available. Content available
Article
Publication date: 1 March 2003

70

Abstract

Details

Education + Training, vol. 45 no. 2
Type: Research Article
ISSN: 0040-0912

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Book part
Publication date: 1 January 2008

Gerald Nagtzaam

Abstract

Details

Advances in Ecopolitics
Type: Book
ISBN: 978-1-78052-669-0

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Article
Publication date: 1 October 1911

VARIOUS methods of advertising a library have received consideration in the columns of the professional press, but little or nothing has appeared regarding the Public Library as…

43

Abstract

VARIOUS methods of advertising a library have received consideration in the columns of the professional press, but little or nothing has appeared regarding the Public Library as an advertising agency. It is possible that the commercial element has had something to do with this professional reticence ; nevertheless, the subject is worthy of consideration, for the Public Library is undoubtedly an efficacious means of advertising.

Details

New Library World, vol. 14 no. 4
Type: Research Article
ISSN: 0307-4803

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