ACCOUNTING FOR BIODIVERSITY: A PILOT STUDY

This exploratory paper investigates the concept of a natural inventory. Three stages are envisaged. In stage one, an organization's acreage and habitats would be established and one of six levels of natural inventory undertaken. In the second stage, the organization's non-critical habitats would be valued either at a market or at an amenity valuation, complemented by an ecological grading. Finally in stage three, the results would be aggregated and published in summary form in the organization's annual report. Levels 1, 2 and 5 of natural inventory are applied to an actual real-world organization. Further research is called for to apply the concept to a large land-owning corporation and to involve accountants in the preparation and, particularly, in the communication of the results.     

CONSUMER REPRESENTATIVES ON THE BOARDS OF NATIONALIZED INDUSTRIES

The paper examines the nature and role of the boards of nationalized industries and arguments for consumer representatives to serve on them. It concludes in favour of consumer representation and argues that consumer councils should develop and publish consumer audits for their industry as this would both support the work of consumer board members and enhance the role of the councils as defenders of the consumer interest.     

Characteristics of Consumers of Unpasteurized Milk in the United States

Despite considerable scientific evidence about the health risks of drinking unpasteurized (raw) milk, advocates continue to lobby for the reduction of state regulatory restrictions on the sale of unpasteurized milk. Multivariate analyses were performed on 1998–1999, 2002–2003 and 2006–2007 FoodNet Population Survey data to determine characteristics of unpasteurized milk consumers. Across all years of the survey, 3.4% of respondents reported consuming unpasteurized milk at some point in the previous seven days. Our findings indicate that unpasteurized milk drinkers in the states covered by the analysis are more likely to be Hispanic, less educated and of lower income than non‐drinkers and they are more likely to report drinking unpasteurized juice .     

European integration and corporate restructuring: the strategy of Unilever,c.1957–c.19901

European integration and corporate restructuring: the strategy of Unilever, c.1957‐c.1990. While much has been written about the politics of European integration, discussion about the role of business in this process has been largely confined to lobbying activities. This article focuses on the business reaction to European integration. It highlights the constraints facing one of Europe's largest firms in building a regional detergents business. These included divergences in market demand and political obstacles to rationalization, but more serious was a corporate culture based around local decision making and consensus. The study demonstrates that a full understanding of the European integration process must incorporate a firm‐level analysis of how Europe‐wide businesses were built after 1957.