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Surveys of senior real estate executives have previously indicated that real estate represents approximately 25 per cent of corporate worth. These surveys, however, relied on self reported estimates of current real estate value. This study uses objective data to investigate the proportionate value that real estate represents on corporate balance sheets. The findings indicate that, when buildings are adjusted for inflation, real estate represents about 40 per cent of total corporate assets. Since corporate worth may also be measured in market value terms, several indexes were constructed to measure the proportion of firm market value represented by real estate assets. With buildings inflation adjusted, real estate represents about 80 per cent of firm market value. Although firm size does have an impact on all the ratios computed in this study, the impact is fairly modest in virtually all cases

After identifying those underlying consumer value dimensions associated with the private game reserve experience, and their contribution to visitors’ behavioral intentions, the purpose of this paper is to compare managers’ and visitors’ perceptions of value experienced and value delivered.

Two similar questionnaires with five-point Likert scales gathered the perceptions of 30 managers and 162 visitors. Data analysis included factor analysis, multiple regression analysis and an independent-samples t-test.

Consumer value comprises seven dimensions. Managers’ perceptions of value delivered exceeded visitors’ perceptions of value experienced on all seven dimensions. Statistically significant differences existed for emotional value, monetary price, behavioral price, novelty and social value, but not for reputation and quality.

Results cannot be generalized and must be interpreted with caution due to the small samples and the South African wildlife focus. The resulting measuring scale can be further refined and applied to a larger sample of reserves and visitors in an international environment, particularly in African countries known for wildlife tourism.

The results suggest a need to align managers’ and customers’ perspectives to optimize consumer value. Identifying perception gaps will prevent resources being spent on elements not valued by customers, and closing gaps will help improve visitor satisfaction and retention.

Few studies have examined consumer value in a wildlife context, or simultaneously from a manager and customer perspective. This study identified latent value dimensions and gaps in value perceptions associated with private game reserves.

The PMI Risk Framework (PRF) is introduced as a guide to classifying and identifying risks which can be the source of post-merger integration (PMI) failure — commonly referred to as “culture clash.” To provide managers with actionably insight, PRF dissects PMI risk into specific relationship-oriented phenomena, critical to outcomes and which should be addressed during PMI. This framework is a conceptual and theory-grounded integration of numerous perspectives, such as organizational psychology, group dynamics, social networks, transformational change, and nonlinear dynamics. These concepts are unified and can be acted upon by integration managers. Literary resources for further exploration into the underlying aspects of the framework are provided. The PRF places emphasis on critical facets of PMI, particularly those which are relational in nature, pose an exceptionally high degree of risk, and are recurrent sources of PMI failure. The chapter delves into relationship-oriented points of failure that managers face when overseeing PMI by introducing a relationship-based, PMI risk framework. Managers are often not fully cognizant of these risks, thus fail to manage them judiciously. These risks do not naturally abide by common scholarly classifications and cross disciplinary boundaries; they do not go unrecognized by scholars, but until the introduction of PRF the risks have not been assimilated into a unifying framework. This chapter presents a model of PMI risk by differentiating and specifying numerous types of underlying human-relationship-oriented risks, rather than considering PMI cultural conflict as a monolithic construct.

Enhanced revenue mobilization is essential in developing countries such as South Africa. However, it is inevitably a complex process, both from economic and political perspectives. Increasing the rate of value-added tax (VAT) has been identified as one option to increase tax revenue, although the likely effect of VAT rate changes on tax compliance behaviour is undetermined. This study considers the impact of such a change on the tax compliance behaviour of small business entities. In order to address the impact of VAT rate changes on tax compliance behaviour, a between-subjects pre-test/post-test online field experiment was conducted and designed to identify the implications of rate changes of various directions and magnitude.

Statistical analysis of the data obtained from the experiment indicated that small business entities are inclined to reduce the VAT liability when there is an increase in the VAT rate, and to do so by overstating purchases rather than under-declaring sales. This leads to an increase in non-compliance. The greater the magnitude of the VAT rate increase, the greater the level of non-compliance. In contrast, no significant relationships were identified between a decrease in the VAT rate and tax compliance.

This chapter proposes that corporate lawyers be studied as committed to their clients, asking how they advance exercises of power by those whom they have chosen to represent. Currently, corporate lawyers are studied as independent from their clients, asking how they resist client demands. Such research continues despite repeated findings that corporate lawyers are not independent. This chapter explains the puzzling persistence of independence by cultural understandings of both professionalism and law. It recovers a submerged historic voice in which corporate lawyers are judged by their position in a network of relations. It argues that it was the organization of the corporate law firm as a factory which allowed it to become a professional ideal. Market competition has led corporate law firms to move away from a factory model to one in which commitment to clients, not independence from them, is the organizing principle.

Birds are biological indicators for environment health in which their sightings and abundance could reflect a certain situation or become evaluation tool for co-existence of another species. Here, the study aims to observe urban settlements with substantial forestation, may it be artificial or natural, and the occurrence of bird assemblage across time. Considering the foraging activity of birds hardcoded with sustainability, their spatial overlap resultant into service provision, which can mean, baseline occurrence or an expected encounter equates to support system for ecological vigour.

From this, birds could indicate external environment vulnerability related to climatic fluctuations, whereby documentation of their arrival across spatial-temporal regimes allowed us to understand their distribution between residential and forested areas.

Though urban birds are abundant and viewed less important for conservation, the existence of certain species such as long-tailed shrike and little green pigeon disclose the types of food they consume and, the other types of birds attracted to their prey. With regard, the sightings of these birds would mean an encounter with 20 or more other species at a bird watching occasion, though it is limited to the sightings of urban birds.

Subject to criteria for green space, attaining plenty of bird species provides understanding of food availability, the support services and opportunity for urban birds to thrive in midst the opportunity for resources such as food, perching grounds and sufficient numbers of counterparts to reproduce into healthy urban bird populations.

Snow White is one of the most popular fairy tales worldwide. Therefore, it is not surprising that the story has been reconsidered multiple times during the current trend of producing fairy tale adaptations. Especially the Evil Queen has become an object of further examination in many recent instalments of the story. In this chapter, I analyse the revision of Snow White's stepmother in the book series The Lunar Chronicles (2012–2016), the films Mirror Mirror (2012), Snow White and the Huntsman (2012) and The Huntsman: Winter's War (2016), as well as the TV-series Once Upon a Time (2011–2018). Compared to other villains in recent fairy tale adaptations, who are, like Maleficent, redeemed, the queen remains an embodiment of evil and terror in most adaptations. I outline the depiction of the Evil Queen in present-day US-American fairy tale narratives, assessing what makes her the most villainous woman in all the fairy tale realms and questioning why many of these stories try to understand but do not forgive her. The focus of this investigation is on the backstory that she is equipped with, her crimes, and her ultimate fate. Although she has been abused, traumatized, and betrayed, she seems to remain an uber villain, not only attempting to kill her stepdaughter but also destroying nature, starving her people, and spreading a deadly virus. This kind of representation might result from the fact that her opponent is by the very name the purest fairy tale princess ever known.

The breadth of research and study on the topic of fairy tales is rich and abundant. However, there exists a gap in the research of the genre where it pertains to the meticulous study of male fairy tale.

The character Hook has enjoyed some status in film including the notable portrayal by Dustin Hoffman in the 1991 film (Spielberg, 1991), this character relied heavily on traditional fairy tale tropes and depicted little in the way of character evolution or progression. Nevertheless, a more progressive and complex version of Hook was depicted in the Once Upon A Time series (2011–2018). This version of the character enjoys not only an extended and complex narrative journey but comprises several layers of nuanced character construction that implores a contemporary exploration thereof.

While Vladimir Propp's dramatis personae stands as, likely, the most prominent model for the study of fairy tales, its comprehensiveness can be called into question when applied to contemporary fairy tale characters. For example, whereas previously the female fairy tale character was confined to the role of damsel in distress, contemporary versions display substantial development in this area. And as illustrated through the complexity of Once Upon A Time's Captain Hook this is not, in contemporary times, confined only to the female character. Consequently, this chapter adapts the Looking Glass paradigm and utilises what the author has termed the Looking Glass Masculinity Matrix as an evaluative tool to unpack the contemporary representation, in line with current societal ideals and/or values.

This chapter is set within global public sector reform processes, as policing is part of public service delivery. It explores the question of who is “vulnerable”, how vulnerability is assessed, and why? It considers the measurement of vulnerability, and how this influences policing practice and the role of the Police in contemporary policing.

The research is qualitative in nature and reliant on interview and documentary source data. It draws on concepts such as resilience, co-production, professionalisation and training as organising themes in which to make sense of how we reimagine the management of Vulnerability and the demands they place at the “core, the heart and the centre” of policing today.

Police management in the UK are attempting to stay true to the Peelian Principle of police efficiency alongside balancing the changing remit of what they have to contend with on a day-to-day basis – this is the paradox. Both Vulnerability and Risk are demonstrated to be increasingly interconnected alongside the developments of public health policing in the UK and elsewhere. Collectively, these concepts help to examine an increasingly complex landscape for the police to manoeuvre within, as they respond to a myriad of competing demands on services.

Vulnerability is the core, the heart and the centre of meaningful human experiences. With increasing pressures on resources, political scrutiny and changing roles and responsibilities, the police as an organisation (both in the UK and internationally) are increasingly responding to competing demands for their service. These demands are represented in this chapter as a paradox of change.