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The purpose of this paper is to review the issues involved in land value taxation and betterment and the issues involved in apportioning value between land and improvements.

The theoretical and valuation issues in betterment are reviewed and a case study of a betterment tax introduced in the UK is used to illustrate the practical problems in implementation.

The idea of land value taxation depends upon being able to apportion property values between land and improvements. This raises both theoretical and practical problems that are difficult to overcome.

The apportionment property values between land and improvements produces results that cannot be verified by market evidence, suggesting that an alternative approach be adopted through value-based recurrent property taxes revalued at frequent intervals.

Much of the literature has concentrated on the theoretical advantages of land value taxation rather than examining the practical problems of implementation. These suggest a different approach with less emphasis on betterment taxes and more on how recurrent property taxes can be an effective instrument for value capture.

The objective of the Contemporary Marketing Practices (CMP) research program is to develop an understanding of how firms relate to their markets in a manner that integrates both traditional and more modern views of marketing, and incorporates an understanding of both the antecedents and consequences of different practices. This paper aims to review its first decade.

The paper adopts a theoretical approach. It reviews the history of CMP research and its outcomes. The assessment concludes with a discussion of the program's contribution to marketing knowledge and some issues and challenges for future research.

Now a decade old, the CMP research program has undertaken research in over 15 countries. The study finds that it has made a unique contribution to marketing knowledge by bridging the gap between theory and practice.

By adopting a multi‐paradigm philosophy and a multi‐method approach, a broad perspective has been achieved that integrates the traditional managerial view of marketing with relational and process arguments.

This paper aims to report the findings of a study of nine countries in Europe and Central Asia (ECA) that have either recently introduced or are working towards the introduction of value-based recurrent property taxes. Although many countries have recurrent property taxes, often, they are not value-based and raise relatively little revenue. This paper examines the barriers to the introduction of value-based property taxes and discusses how they can be overcome.

Case studies of recurrent property taxation were undertaken for eight countries from the World Bank’s ECA region. The sample included countries at different stages in the development of value-based property tax systems. A ninth country, The Netherlands, which has a well-developed mass valuation system, was included for comparison.

Barriers to the introduction of value-based recurrent property taxes are technical and political or governance ones. The technical barriers include the comprehensiveness of property registration, the quality of transaction price data, the extent to which the valuation infrastructure meets internationally recognised standards and the quality of tax collection systems. The principal political and governance problems are the unpopularity of property taxes, the need to convince the public that they are fair and the lack of champions of property taxation in government.

The case studies are drawn from the ECA region, but the issues raised apply in many other parts of the world. A case study approach produces rich data for each example that enables key issues to be explored in depth.

The study has identified issues and ways of approaching them that are relevant to countries seeking to introduce value-based recurrent property taxes so that they can learn from the experience of others.

The approach has enabled a systematic comparison between countries so that common experiences and issues are identified.

This paper aims to provide a review of how the role of information and communications technology (ICT) within marketing practice has developed over the past decade and to develop a research agenda to meet future challenges.

The paper adopts a theoretical approach and reviews the historical and current deployment of ICT into marketing practice. It focuses on the CMP framework of marketing practice and, within that, on the original conceptions of e‐marketing within the framework and the corresponding empirical results from various CMP research projects..

The paper concludes that, regardless of the dominant focus of marketing within an organisation, marketing practitioners increasingly have an ICT requirement within their marketing practice.

The paper develops the argument for academic research to focus more on ICT practice and implementation to provide a deeper understanding of ICT deployment.

Despite the emphasis on ICT deployment in the late 1990s marketers have struggled to embrace ICT within their organisations due in part to a lack of academic clarity and study. This paper extends the Contemporary Marketing Practice framework to examine this issue.

This study aims to present the findings from a series of case studies that examine the problems faced by countries seeking to introduce value-based recurrent property taxes to replace the ones levied on the basis of area or inventory value. It identifies that two of the most significant barriers are the absence of comprehensive list of taxable properties and inadequate data on transaction prices. Both of these can be overcome with sufficient resources, but this raises the question as to why governments are reluctant to do so, in spite of the advantages of such a change.

The paper makes particular use of case studies of Moldova, Poland, Serbia and Turkey, which have explored the potential of introducing value-based recurrent property taxes and the issues they have faced. The case studies have been produced by participant observers who have had the opportunity to examine developments over long periods of time. The case studies are set against a wider statistical analysis of the role of recurrent property taxes in tax systems.

Putting in place comprehensive systems for registering properties and recording their characteristics and systematically collecting data on transaction prices require significant investment over a long period of time. This requires commitment on behalf of governments. Governments may be reluctant to support this because of the opposition such reforms can face unless confronted with compelling fiscal or external pressures to act.

The issues identified are the ones that many countries seeking to introduce value-based recurrent property taxes will face and puts forward how they can be tackled. The case study countries are middle-income ones with relatively well-developed infrastructure, which low-income countries may lack.

The solutions to overcoming the barriers to value-based recurrent property taxes encountered in the case study countries are the ones that are applicable to many other countries, who can learn from their experience.

The paper provides a perspective on overcoming the issues encountered in introducing value-based property taxes from the viewpoint of those who have been involved in working out ways of overcoming them and so provides insight that is a useful addition to the literature.

To explore potential mismatches between stakeholders' perceptions and expectations of key and technical skills needed for an advanced modern apprentice within the UK.

Using data collected from the automotive sector, the template process is used to establish lecturer, student and employee stakeholder group's expectations of a person taking up employment alongside an advanced modern apprenticeship or as an advanced modern apprentice. Perceptions of the extent to which expectations are met and their relative importance are assessed.

All stakeholders acknowledge that a skills gap exists across key and technical skills. However, whilst students focus on technical skills, lecturers and employees place greatest emphasis on key skills and their ability to transfer them.

Although this research is based on the UK automotive sector, the findings emphasise the importance of key skills and understanding as part of students' learning. Research is needed to establish why students appear to undervalue these and establish whether similar patterns exist in other sectors.

The voluntarist approach to UK vocational education and training has, when combined with the need for further education colleges to be economically viable, resulted in courses that appear attractive but do not always meet the automotive sector's needs. Research is needed to establish whether this is occurring across other sectors.

This template process offers a new technique to explore stakeholders' perceptions and expectations. The findings provide new insights into the mismatches between expectations of the stakeholders in vocational education and training.

This paper aims to demonstrate how a Contemporary Marketing Practices (CMP)‐based living case study approach can be used to enhance student learning, and to develop new theory about marketing practice.

The paper compares and contrasts teaching cases and research cases to create context. It then describes two examples of the living case study approach: one project directed at understanding the impact of information technologies (IT) on marketing practice, and the other at examining managerial understandings of customer value.

The study finds that a living case approach extends insight into antecedents and consequences of marketing practice, consistent with CMP research objectives. New conceptual frameworks for the IT adoption process and conceptions of customer value are co‐created by executive students and the authors. It shows that managers are able contributors to theory development. The paper concludes that the living case approach provides a rich “zone of mutuality” between research and teaching.

Action learning can be used in business schools to enhance theoretical and practical understanding of complex process‐based phenomena.

The living case study is suited to post‐experience students rather than undergraduates. In addition to considering the nature of the student body, faculty should also consider fit with their personal competencies and the curriculum prior to taking this approach. However, it should be done so advisedly.

The study stimulates reflection on alternative approaches to teaching and learning in executive education, and to theory development in marketing practice.