The business case for sustainability? An examination of small firms in the UK's construction and restaurant sectors

Studies show that despite a concerted attempt by UK policy‐makers to portray ‘eco‐efficiency’ measures as cost reducing, most owner‐managers of small firms view environmental measures as expensive to undertake. As a result, owner‐managers tend to be highly resistant to voluntarily improving their environmental performance. Given that SMEs are such a vast sector of the economy, this perceived discord between profits and environmental protection is clearly a major barrier to the ‘greening’ of industry. This ESRC‐funded study has sought to unearth the underlying motivations for why SME owner‐managers in the UK resist or accept the idea that there are business benefits for improving their environmental performance. The findings from 40 in‐depth interviews with SME owners in the UK's construction and restaurant sectors and 12 ‘key informants’ from industry and government are presented, followed by a discussion of SME perspectives on the ‘business case’ for sustainability and its implications for policy‐makers. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment.     

What are the effects of fiscal policy shocks?

We propose and apply a new approach for analyzing the effects of fiscal policy using vector autoregressions. Specifically, we use sign restrictions to identify a government revenue shock as well as a government spending shock, while controlling for a generic business cycle shock and a monetary policy shock. We explicitly allow for the possibility of announcement effects, i.e., that a current fiscal policy shock changes fiscal policy variables in the future, but not at present. We construct the impulse responses to three linear combinations of these fiscal shocks, corresponding to the three scenarios of deficit‐spending, deficit‐financed tax cuts and a balanced budget spending expansion. We apply the method to US quarterly data from 1955 to 2000. We find that deficit‐financed tax cuts work best among these three scenarios to improve GDP, with a maximal present value multiplier of five dollars of total additional GDP per each dollar of the total cut in government revenue 5 years after the shock. Copyright © 2009 John Wiley & Sons, Ltd.     

Examining company experiences of a UK cause‐related marketing campaign

The primary aim of the research was to examine commercial organisations' perceptions of the benefits of cause‐related marketing and the extent to which these benefits were achieved through their involvement with a UK cause‐related marketing campaign. The study also explored companies' views on the management of relationships between the profit and nonprofit organisations involved in a cause‐related marketing partnership. The research was conducted with companies involved in the cause‐related marketing campaign of one UK charity. Analysis of the data, gathered by means of a postal questionnaire, revealed that the benefits of cause‐related marketing perceived to be the most important in this context were increasing press coverage and raising brand awareness. Other important benefits included the opportunity to demonstrate social responsibility and enhance corporate reputation as well as building customer loyalty and increasing sales. Benefits achieved through participation in the cause‐related marketing campaign were limited to improved corporate reputation and social responsibility and press coverage. Recommendations for improved management of the partnership heavily emphasised joint planning processes, at the strategic and implementation levels. Copyright © 2003 Henry Stewart Publications     

The Revenue Adequacy of Site Value Taxation in a Ricardian System of Economic Growth

A bstract . The federal administration has sought to reduce the growth of federal expenditures by shifting some government costs to state and local governments. An increased expenditure burden for the latter governments would require increased tax rates for existing types of taxes that have adverse impacts on economic incentives. Land taxes are considered as a source of revenue because of their efficiency aspects. Unfortunately this idea is all too often dismissed because of alleged revenue inadequacy. Thus an analysis is called for of the revenue adequacy of site value taxation in a Ricardian model of economic growth. The model allows analysis of revenue adequacy over time in an economic growth context that is suited for the long range tax-expenditure planning horizon with which local governments are faced. When revenue needs are primarily dependent upon the population size, and the fisc is initially operating at a deficit, for a land tax to permit attainment of balance, per capita rents must be increasing over time. Also when the economy's public service demand is primarily dependent upon income, deficits will not occur if rental share exceeds the share of income devoted to public output. Not all income goes to fiscal output, so rent eventually exceeds expenditures.     

Marketing expense and financial performance in arts and cultural organizations

Nonprofit arts and cultural organizations use marketing to sustain viability. This study uses data from the Cultural Data Project to examine the effects of marketing on revenue in arts and cultural organizations. The current analysis demonstrates that total marketing expense is positively related to total revenue. Marketing expense used for fund‐raising positively influences donation income, as intended, whereas commercial income is not affected. Alternatively, marketing expense for programs positively influences both commercial income, as intended, and donation income. The novel finding from this study is that marketing expense mainly targeting non‐donor ticket buyers not only increases commercial income but also augments donation income in arts and cultural organizations.     

Art for the masses or art for the few? Ethical issues in film marketing in the UK

This paper explores ethical issues in film marketing in the UK in terms of access to film. Based on an examination of film marketing theory, practice and policy, the paper identifies three main ethical issues pertaining to marketing in the film industry. These are the discrepancy between national policy and commercial practice in terms of social access, sustainability and diversity of choice. The paper proposes structural changes supported by government policy which promotes an integrated supply chain model as a method for redressing commercial as well as ethical challenges facing the industry. Copyright © 2002 Henry Stewart Publications     

Performance of the Different Methods of Study Financing: A Measurement through the Data Envelopment Analysis Method

Financial hardship can significantly undermine post‐secondary students' ability to attain their academic goals: completing their training and obtaining degrees with good grades. This study considers which method of financing studies—loans and bursaries from the government, student aid granted directly by universities, scholarships or on‐campus jobs, off‐campus jobs or parental financial contribution—will best help students attain academic success. For these purposes, we use a non‐parametric data envelopment method, the Data Envelopment Analysis, which will enable us to determine a theoretically efficient production frontier against which the efficiency of students will be measured. Depending on the financing methods used, the conclusions of this study show efficiency differences. If a government is willing to pay attention to persistence in education, choices of study financing should therefore be carried out. Copyright © 2011 John Wiley & Sons, Ltd.     

Market orientation: an option for universities to adopt?

• The primary objectives of this exploratory paper are to test the concept of market orientation adapted from related literature in the education context and to examine the effects of market orientation as a second‐order factor on university student satisfaction. The revised scale, validated through exploratory factor analysis and confirmatory factor analysis, constitutes a good fit. Specifically, the new scale is statistically and positively related with student satisfaction, indicating that market orientation is an important factor that leads to higher student satisfaction. The findings show that the degree to which students are satisfied with their choice of university depends significantly on how market oriented the university is. In other words, the effective application of market orientation strategy relates to student satisfaction and to the decisions they make when selecting a university. To that end, market orientation is an option for universities to adopt. The empirical results add to the meager and emerging literature on marketing and branding of universities and will be of interest of university administrators and marketing and branding managers of universities. The paper concludes by discussing conclusions, implications, limitations, and future research.

Copyright © 2015 John Wiley & Sons, Ltd.     

WHITHER UK PENSIONS POLICY?

While the UK may be facing much less serious pension difficulties over the next 50 years than other countries, the issue should not be ignored. Increasing the retirement age would be possible, but funded pensions are also an important option. The UK government has used marketing to encourage funded pensions, but policy changes would also help. Ultimately, the basic state pension could become funded.     

Neoliberalism and the Crisis in Higher Education: The Cost of Ideology

A number of factors have contributed to the crisis in higher education, including the long‐term transformation in funding. In this article, I argue that neoliberalism can explain many of the processes leading to our changing commitment to colleges and universities and the cost increases that this change has produced. A number of neoliberal assumptions firmly rooted in conventional wisdom have contributed to a “student‐as‐customer” phenomenon, which is, itself, a cost driver. I look at the development of the student as customer as a vehicle for exploring tuition increases. I also examine the tension between education as a public and a private good and the marketization of higher education as crucial drivers of these transformations. In doing so, I emphasize that the student as customer has been created by the changes in the way we think about, organize, and fund education, rather than any fundamental change in young people.     

The Organization of Marketing: A Study of Decentralized,Devolved and Dispersed Marketing Activity*

ABSTRACT Despite a priority research grading by the Marketing Science Institute, the issue of marketing organization is bewilderingly under explored. Whilst advances have been made in conceptualizing marketing organization in networks of large trans‐national corporations, recent research has highlighted the paucity of empirical work into the intra‐firm dispersion of marketing activities. This study is designed to examine just this issue. The aim is to develop data‐grounded insights into the organization and dispersion of marketing activities. A case study finds an unusual form of marketing organization. This form of marketing organization is characterized by the decentralization, devolution and dispersion of community‐oriented marketing management activities driven by empowered operational‐level part‐time‐marketers who either adopt a traditional mix‐management approach or more rarely a relational approach. These findings lead to a range of interesting implications for theorists and practitioners.     

Forecast Summary

Short-term economic prospects for the UK will depend critically on what happens to oil prices and on the government's response to any changes. Our central case assumes that North Sea oil averages £20 a barrel for the remainder of the year and that the government holds the sterling index at about 74. In the Focus we also examine the sensitivity of the forecast to changes in oil prices. The willingness of the government to let the exchange rate fall in response to the fall in oil prices means that we still expect GDP to grow by about 21/2. per cent in 1986 and we expect inflation to fall below 4 per cent by the middle of the year. Lower oil prices generate a faster growth of world output; the UK benefits from this and we are forecasting growth of nearly 3 per cent in 1987 with inflation falling further.     

Social integration and the role of student societies in higher education: an exploratory study in the UK

• This paper reports the research findings of an exploratory study designed to examine the role that planned efforts to establish and cultivate a student society play in the social integration of undergraduate students in higher education institutions (HEIs) in the UK. It identifies and explores the potential positive and negative benefits and outcomes that the operation of such a society can provide. The study aimed to achieve a better understanding of the role that a student society can play in the social integration of students. A qualitative methodology using 12 in‐depth interviews was employed. Data were analysed in relation to the key theme of the study, that is, student‐peer and student‐staff interactions. In addition, emergent themes were recorded and evaluated. The findings demonstrated that involvement in a student society did contribute to the social integration of students, it was found to be a key factor in reducing student attrition and dropout rates. The findings also demonstrate that a student society can make a meaningful and positive contribution to the management and administration of HEIs in terms of the perceived employability of students and the potential for student recruitment. It would appear that perhaps the value of a student society is currently under‐realised. Student societies could be viewed as a resource that with proper attention and development and could provide real benefits for both students and institutions across the entire HEI environment of the UK. Although there is a danger of student marginality occurring, there are ways to address this potential drawback.

Copyright © 2013 John Wiley & Sons, Ltd.     

高校企业所得税问题探讨

随着高等教育体制改革不断深入,高校适应市场经济的能力不断加强,高校的经济活动日益频繁。为调节相关经济活动,国家出台了一系列高校企业所得税税收政策,加强高校的税收管理工作。通过全面了解高校企业所得税税收政策,掌握高校企业所得税有关优惠待遇,研究高校企业所得税的核算方法,探讨高校企业所得税存在的问题及改革对策,并提出对高校企业所得税缓征及免征的建议。     

Corporate motivations for environmental sustainable development: exploring the role of consumers in stakeholder engagement

This paper examines the extent to which the end‐consumer appears to influence corporate behaviour towards reporting specific environmental management activities, through examination of environmental disclosures by the UK FTSE 100 companies. The paper also explores whether proximity to the end‐consumer is associated with particular motivations for environmental management – whether cost‐reducing or reputational benefits, hypothesizing that close‐to‐consumer companies (C2C) will have a greater focus on reputational benefits than their counterparts. The results established that C2C companies were significantly more active in particular environmental measures (climate change and management processes) than their counterparts. They were also more likely to undertake environmental activities for which there was no explicit cost‐reduction benefit, suggesting that reputation with consumers/society may be a particular business motivator for them. These findings are important to policy makers, government and investors in terms of identifying which companies are leading particular aspects of the corporate environmental agenda and understanding the driving forces for it. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

AN EXAMINATION OF THE UK LABOUR MARKET FOR DOCTORS

One area of health services in the UK which has been neglected by commentators is the supply of skilled medical staff within a nationalised health service. This is a surprising omission because in the UK we have a labour market for doctors which exhibits the worst aspects of monopoly. Furthermore, the combination of monopoly control by the medical profession on the supply side and the nationalised National Health Service on the demand side has resulted in a lower number of doctors per head than in other Western European countries. Overseas doctors are recruited to make up some of the shortfall but the deficiency in numbers is such that government plans to deliver more healthcare more quickly cannot be met in the short term without importing overseas firms with their staff, and in the long term require an expansion in medical education.     

The growth of the Internet,digital television and mobile telephony and the implications for not‐for‐profit marketing

This paper looks at what is currently known about who uses the new technologies and how they use them. It also sets out the current information available about the use of these technologies by the not‐for‐profit sector as a whole. The final section sets out the implications of these new technologies for not‐for‐profit marketers and the potential benefits for organisations that embrace and develop the new technologies. While the data presented focuses on the UK, the implications for not‐for‐profit marketing are relevant wherever the penetration in these technologies is high. Copyright © 2001 Henry Stewart Publications     

Higher education in the global knowledge economy

Technology and globalization have the potential to make higher education more affordable and accessible. In practice, however, rising costs limit educational access, and competition threatens the sustainability of many colleges and universities (Grummon, 2009). With the relevance of traditional curricula in question and the demand for alternate delivery methods expanding, many higher learning institutions face a challenge to reinvent themselves (Barnatt, 2008; Grummon, 2009; Lee, Brennan, & Green, 2009). We asked four higher education leaders from demographically and structurally diverse institutions to address the question, “How will colleges and universities serve the global knowledge economy in the coming decades?” Our respondents represent perspectives from multiple educational paradigms—public and private, local and international, for‐profit and nonprofit, brick‐and‐mortar and online. George Mihel, president of Sauk Valley Community College in Illinois, offers a position paper on the need to transform some of higher education’s deep‐rooted institutional traditions. George Miller, chancellor of American InterContinental University, teams with Caroline Molina‐Ray, a University of Phoenix faculty member, to address how higher education can foster both technological competency and critically reflexive thinking. Naana J. S. Opoku‐Agyemang, vice chancellor of the University of Cape Coast in Ghana, offers insight into the unique challenges and accomplishments of higher education in Africa. Finally, Vicki T. Purslow, associate dean of the College of Arts and Sciences at Southern Oregon University, and Christine Cook Florence, a higher education marketing consultant, present a commentary synthesizing the symposium contributions and issuing a call to action for higher education leaders. Together, these diverse perspectives offer a glimpse into the higher education of the future.     

Beyond technology dependence

Technology and globalization have the potential to make higher education more affordable and accessible. In practice, however, rising costs limit educational access, and competition threatens the sustainability of many colleges and universities (Grummon, 2009). With the relevance of traditional curricula in question and the demand for alternate delivery methods expanding, many higher learning institutions face a challenge to reinvent themselves (Barnatt, 2008; Grummon, 2009; Lee, Brennan, & Green, 2009). We asked four higher education leaders from demographically and structurally diverse institutions to address the question, “How will colleges and universities serve the global knowledge economy in the coming decades?” Our respondents represent perspectives from multiple educational paradigms—public and private, local and international, for‐profit and nonprofit, brick‐and‐mortar and online. George Mihel, president of Sauk Valley Community College in Illinois, offers a position paper on the need to transform some of higher education’s deep‐rooted institutional traditions. George Miller, chancellor of American InterContinental University, teams with Caroline Molina‐Ray, a University of Phoenix faculty member, to address how higher education can foster both technological competency and critically reflexive thinking. Naana J. S. Opoku‐Agyemang, vice chancellor of the University of Cape Coast in Ghana, offers insight into the unique challenges and accomplishments of higher education in Africa. Finally, Vicki T. Purslow, associate dean of the College of Arts and Sciences at Southern Oregon University, and Christine Cook Florence, a higher education marketing consultant, present a commentary synthesizing the symposium contributions and issuing a call to action for higher education leaders. Together, these diverse perspectives offer a glimpse into the higher education of the future.     

Serving the global knowledge economy

Technology and globalization have the potential to make higher education more affordable and accessible. In practice, however, rising costs limit educational access, and competition threatens the sustainability of many colleges and universities (Grummon, 2009). With the relevance of traditional curricula in question and the demand for alternate delivery methods expanding, many higher learning institutions face a challenge to reinvent themselves (Barnatt, 2008; Grummon, 2009; Lee, Brennan, & Green, 2009). We asked four higher education leaders from demographically and structurally diverse institutions to address the question, “How will colleges and universities serve the global knowledge economy in the coming decades?” Our respondents represent perspectives from multiple educational paradigms—public and private, local and international, for‐profit and nonprofit, brick‐and‐mortar and online. George Mihel, president of Sauk Valley Community College in Illinois, offers a position paper on the need to transform some of higher education’s deep‐rooted institutional traditions. George Miller, chancellor of American InterContinental University, teams with Caroline Molina‐Ray, a University of Phoenix faculty member, to address how higher education can foster both technological competency and critically reflexive thinking. Naana J. S. Opoku‐Agyemang, vice chancellor of the University of Cape Coast in Ghana, offers insight into the unique challenges and accomplishments of higher education in Africa. Finally, Vicki T. Purslow, associate dean of the College of Arts and Sciences at Southern Oregon University, and Christine Cook Florence, a higher education marketing consultant, present a commentary synthesizing the symposium contributions and issuing a call to action for higher education leaders. Together, these diverse perspectives offer a glimpse into the higher education of the future.