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Managerial motivation depends, in part, on the perceived value or attractiveness of the rewards offered to the manager. This perception‐based study provides empirical evidence of the associations between motivation and performance, and valued rewards. Generally, for this sample of 225 middle‐level managers, intrinsic rewards are more highly valued than extrinsic but higher motivation and performance is positively associated with a preference for a combination of rewards. Preference patterns by stage of career, position in the hierarchy or functional area are not detected. Whilst valued rewards appear to have an influence on motivation and performance, particularly when applied in combination, the determinants of preferences appear to be diverse.

It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed the idea of the epic story is one which permeates history to such an extent that it can be considered to be omnipresent.

It is argued that this cohesive role remains crucial today and so myths remain relevant to us today. The design of the chapter is to show this relevance in business behaviour. This is explored through a consideration of corporate reporting.

It is demonstrated that these myths continue to be reinvented in modern form. For individuals these myths provide a source of strength and a sense of roots and values; they offer a mirror to reveal the source of our anxieties and the means by which they might be resolved.

In this chapter therefore the modern myths of the hero are explored in the context of managerial behaviour in organisations. In order to explore this there is a need first to consider the psychoanalysis of managerial behaviour before considering the mythic dimension of such reporting.

This paper demonstrates that organisational stories have a vitally important role in organisational cohesion and development.

The psychoanalytic approach provides an understanding which is not available through other methodologies.

Buildings use approximately 40% of global energy and are responsible for almost a third of the worldwide greenhouse gas emissions. They also utilise about 60% of the world’s electricity. In the last decade, stringent building regulations have led to significant improvements in the quality of the thermal characteristics of many building envelopes. However, similar considerations have not been paid to the number and activities of occupants in a building, which play an increasingly important role in energy consumption, optimisation processes, and indoor air quality. More than 50% of the energy consumption could be saved in Demand Controlled Ventilation (DCV) if accurate information about the number of occupants is readily available (Mysen et al., 2005). But due to privacy concerns, designing a precise occupancy sensing/counting system is a highly challenging task. While several studies count the number of occupants in rooms/zones for the optimisation of energy consumption, insufficient information is available on the comparison, analysis and pros and cons of these occupancy estimation techniques. This paper provides a review of occupancy measurement techniques and also discusses research trends and challenges. Additionally, a novel privacy preserved occupancy monitoring solution is also proposed in this paper. Security analyses of the proposed scheme reveal that the new occupancy monitoring system is privacy preserved compared to other traditional schemes.

The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research.

The review is carried out primarily by searching databases, academic journals and books. Second, professional surveys are reviewed to inform the development of research ideas.

The understanding and ability to explain international transfer pricing in practice remain limited despite a rapidly increasing tax regulatory pressure on multinational enterprises. One important explanatory factor is that accounting and tax research has not been integrated to a sufficient extent. As a consequence, rather isolated research streams and knowledge building have taken place, failing to leverage the synergies of a combined research approach.

A stronger emphasis on the outcome of specific transfer pricing system designs would improve the literature’s current status in terms of whether the objectives aimed at by the system are actually achieved. A new framework and promising research questions are proposed to guide future work on this issue.

The proposed framework may serve as guidance for practitioners seeking to assess the performance of specific transfer pricing systems and potentially provide directions for refinement of current system designs when dysfunctional consequences are identified.

Previous transfer pricing research has taken a rather isolated approach. This paper is an attempt to guide future transfer pricing research towards an inter-disciplinary approach.

Air pollution and air quality are key environmental factors that impact an investor’s willingness to pay (WTP) and are negatively correlated. Hedonic pricing quantifies the relationship between air pollutants and property values but is a backward-looking tool. Similarly, limited research links investment potential to urban planning and air pollution. This research aims to predict variation in investor WTP due to air pollution concentrations within a high-dense high-rise building cluster.

Possible building configurations of Port City, Colombo, were modelled using Ansys Fluent. While maintaining the same Floor Area Ratio (FAR), building heights and volumes, the density of towers is changed by introducing wind corridors to enable pollutant dispersion. A trace pollutant is used as a comparative study to determine the effect of each building form on pollution concentration and potential WTP.

The introduction of wind corridors along the ambient wind direction increased building porosity, positively affecting WTP overall. Wind corridors perpendicular to the ambient wind reduced porosity, which reduced dispersion at upper levels, negatively affecting WTP.

WTP is site-specific, and due to limited data for property values and volatility, the study was limited to a comparison study.

Varying building configurations affect pollutant dispersion at different heights. The findings of the study can refine investments based on air quality and natural ventilation requirements.

This paper fulfils a need to determine investment potential and air quality.

This study aims to compare the local climate characteristics of Angkor Wat, Borobudur and Prambanan parks and determine effective strategies for mitigating thermal conditions that could suit Borobudur and Angkor Wat.

The study employed local climate zone (LCZ) indicators and ten-year historical climate data to identify similarities and differences in local climate characteristics. Satellite imagery processing was used to create maps of LCZ indicators. Meanwhile, microclimate models were used to analyze sky view factors and wind permeability.

The study found that the three tropical large-scale archaeological parks have low albedo, a medium vegetation index and high impervious surface index. However, various morphological characteristics, aerodynamic properties and differences in temple stone area and altitude enlarge the air temperature range.

Based on the similarities and differences in local climate, the study formulated mitigation strategies to preserve the sustainability of ancient temples and reduce visitors' heat stress.

The local climate characterization of tropical archaeological parks adds to the number of LCZs. Knowledge of the local climate characteristics of tropical archaeological parks can be the basis for improving thermal conditions.

Evaluate the post occupancy performance of a typical “traditional” building using multiple post occupancy evaluation (PoE) protocols against design intents to learn lessons about their suitability in meeting UK's climate change reduction targets. The paper aims to discuss these issues.

PoE studies of a single case study, Norton Park, using three PoE methodologies. Gaps and overlaps between the PoE protocols are assessed and their role in improving energy and carbon emission performance of traditional buildings is explored.

Refurbishment of the type undertaken in this case study could halve the energy use in traditional buildings with comparable savings in CO₂ emission.

Traditional buildings could positively contribute to achieving climate change reduction targets; regular feedback loops improve performance over time.

Quantification of the likely national benefit of focusing retrofit actions on traditional buildings is explored.

The research study demonstrates that very high levels of energy saving can be achieved when traditional buildings are refurbished. In addition on-going monitoring and PoE studies highlight opportunities to optimise the performance of traditional buildings.

Agency Theory is normally used to explain the relationship between the managers of a corporation and its owners, or shareholders, and to legitimate the payment of share options, and other remuneration mechanisms, to those managers on the basis that this will align the interests of the managers of a corporation with those of its owners. The paper aims to argue that this outworn legitimation is not just based on a bankrupt theory but is actually deleterious to corporate performance, managerial behaviour and the relationship between managers, shareholders and other stakeholders.

The approach is to examine the behaviour of the managers of The Royal Dutch/Shell Group of Companies (“Shell”) as they have continued to reinterpret accounting regulations, reclassify oil reserves and re‐report past and probable/possible future performance of the company.

The argument is predicated in the assertion that in the relationship between owners and managers of such a corporation there are actually no principals and therefore there can be no agents. Furthermore, the rewards structure developed from the theory provides a motivation for managerial misrepresentation leading to a situation in which principles are defunct. The Social Contract between all stakeholders to a corporation has been reinvigorated as a basis for sustainable performance, with consequent implications for the behaviour of all parties to the contract.

The paper illustrates that evidence abounds showing that corporations do not have any sense of social responsibility and do not feel constrained by any kind of ethical code, no matter what their corporate literature states, but that there are an increasing number of stakeholders to organisations who are demanding accountability – and forcing corporations to respond accordingly.

Reviews and evaluates the literature concerning the evaluation of business performance and considers the reasons for such evaluation, the determinants of good performance and the interests of those concerned with evaluation. This evaluation is undertaken within a framework which recognizes the contexts within which performance evaluation is operating. Integral to this are: the context of control and the role of accounting in the recording and shaping of performance; the context of reporting and the dimensions of accountability within which the business is operating; and the context of planning and a concern for the future orientation of strategic management. Demonstrates that while existing research is extensive in the areas and criticisms discussed, it is nevertheless deficient. In particular it does not adequately consider the interaction between the different perspectives involved, while the uni‐dimensional approach adopted by the research literature fails to address the fundamental requirements of all evaluation purposes and all evaluating parties. Concludes with a proposed way forward for future research.

Argues that the subject matter involved in the process of knowledge transfer needs also to be an integral part of the discourse and that this consideration is of particular relevance within the business school community of higher education. Further argues that the development of the subject matter taught is in danger of becoming irrelevant to the needs of the customers purported to be served and, hence, at best marginalised and at worst excluded, from the discourse of education. States that the trend in management teaching and research to increased specialism and self‐referential legitimation is ultimately self‐defeating because the needs of the customers involved are changing from specialisation to generalisation. Concludes that, consequently, academics in the management metadiscipline are in fact legitimating their own irrelevance and marginalisation and that the discourse of teaching management subjects needs to include not just academics, and their needs and desires, but also those of their customers.