SUBSTITUTION BETWEEN WOOLS OF DIFFERENT FIBRE DIAMETER1

The extent to which wools with different fibre characteristics can be substituted in textile production and consumption holds implications for Australia's international and domestic marketing policies. An analysis of price-induced substitution between Australian wools of different fibre diameters was conducted. Fibre diameter was used to parameterise cross-price relationships in order to estimate a system of demand equations for wools by diameter class. The results indicate that direct substitution takes place within a very limited range of fibre diameters. The use of product characteristics to parameterise price relationships may be extended to other graded commodities.     

Learning teaching in the sustainability classroom

This article analyzes the experience of a particular sustainability learning classroom model, examining the classroom composition, structure, positioning, and atmosphere components in an experimental course on the topic of sustainable buildings. The course, called Angles on Green Building, offered as the second in a suite by the Learning City sustainability in higher education collaborative, experimented with content, which concerned the emerging practice and policy of green building, and with form, exploring the most appropriate pedagogical methods for the advancement of sustainability learning and action. The course took as its practical focus the green building industry in Vancouver, Canada, with an initial case study of the new Centre for Interactive Research on Sustainability (CIRS), a green building and research facility planned for completion in 2009. This article uses evidence drawn from the instructors, students and visiting professionals in the course, together a diverse and interdisciplinary group from four different higher education institutions in Vancouver. Our findings contain lessons about the careful attention needed for instructors to design, run and implement courses in sustainability topics that enable students from widely different backgrounds and levels of self-directedness to engage with, take responsibility for, and transform their behaviours in favour of sustainability.     

Being undisciplined: Transgressions and intersections in academia and beyond

This paper articulates a view of interdisciplinary derived from actual practice. Based on a distinction between different types of interdisciplinary temperament, the paper proposes five characteristic of ‘issue-driven interdisciplinarity’ in the sustainability field: being problem-based, integration, interactivity and emergence, reflexivity, and strong forms of collaboration and partnership. Each of these characteristics is illustrated by examples drawn from a series of interdisciplinary projects undertaken over the past decade. The paper concludes with some views on how best to institutionalize issue-driven interdisciplinarity in the dominantly disciplinary culture of universities.     

When Philosophy and Business Professors Talk: Assessment of Ethical Reasoning in a Cross Disciplinary Business Ethics Course

Can instructors with apparently divergent approaches to the goals and methods of teaching business ethics agree upon a core set of course objectives? Can they agree upon a common method of assessment for measuring student performance against shared standards? This paper reports the results of a project intended to address these questions. The goals of the project were threefold: (1) to identify a shared set of core competencies for all students in business ethics; (2) to adopt a common assessment of ethical reasoning (neutral to disciplinary bias) for measuring student performance in core competencies; (3) to determine whether students show improvement in core competencies over the course of a semester. Our findings suggest that it is possible to find common ground in measurable objectives and to expect instructors to interpret, apply, and teach to these objectives effectively without infringing upon their disciplinary differences.     

Accounting colonization: Three case studies in further education

The colonizing power of accounting in the public domain was linked to coercive institutional processes [Broadbent J, Laughlin R. Developing empirical research: an example informed by a Habermasian approach. Accounting, Auditing and Accountability Journal 1997;10(5):622–48]. To further explore processes of accounting change in the public domain, three linked case studies were undertaken, from a Habermasian standpoint, at a local Learning and Skills Council and two Further Education Colleges in England. Adopting a critical constructionist methodology, three interpretations of the data were developed suggesting that aspects of accounting were colonizing, implicated in legitimation and rationality crises and implicated in ambivalent managerial roles. A double hermeneutic, based in phenomenology, was then undertaken to critique the theory which underpinned these interpretations, leading to the development of an extended theory of colonization to include coercive (mock obedience; real obedience), instrumental (devious compliance; dialogic compliance) and discursive processes (discursively pathological; discursively benign). The way accounting colonization is theorised has implications for the critical theme of how desired accounting changes might be identified and initiated.     

Dynamics and Long-run Structure in U.S. Meat Demand

Empirical analysis, based on a general dynamic Almost Ideal Demand System, shows the commonly used autoregressive and partial adjustment processes are restrictive to meat demand data. This study derives a linear specification in levels form to investigate dynamics in a general framework. Merging a long-run steady state structure with short-run dynamics results in consistent and robust long-run demand elasticities Une analyse empirique, basée sur un systéme dynamique général de demande quasi optimale, montre que les mécanismes courants d'ajustement autorégressif et d'ajustement partiel ont un effect restrictif sur l'évaluation des données de la demande de viande. Les auteurs proposent une spécifcation linéaire par niveaux pour examiner la dynamique du cadre général. La combinaison d'une structure stable de longue durée avec une dynamique de courte période a produit des élasticités cohérentes et solides de la demande à long terme     

AN EPISTEMIC COMMUNITY AS INFLUENCER AND IMPLEMENTER IN LOCAL GOVERNMENT ACCOUNTING IN AUSTRALIA

This paper explicates the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. Set within the context of New South Wales in Australia, and the challenge of the financial sustainability of its local councils, the study was informed by documentary sources, and used data from interviews and a survey. Accounting and finance professionals, as an epistemic community, played a pivotal role in formulating accounting policy and in embedding fair value measurement of infrastructure assets.     

来自西班牙的CAD/CAM科技

产品覆盖全球超过55个国家,拥有超过6000个客户,世界排名前三位的西班牙艾维斯公司(Investronica)以其CAD/CAM的软件系统,为世界时装生产企业带来了革命性的技术,众所周知的一些西方品牌,如ErmenegildoZegna、Canali、Forall(PalZileri)、Benetton、Dolce&Gabana、Armani都将西班牙艾维斯公司的技术作为它们“科学生产管理”和高质量标准的基础,与艾维斯连手,共同缔造现代时装艾维斯科技。     

Freedom of Association, Freedom of Contract, and the Right-to-Work Debate

The debate over union security arrangements is often presented as involving irreconcilable goals and values. Supporters of union security typically stress their importance to the union’s organizational strength and workers’ welfare. Right-to-work supporters, who favor banning such arrangements, typically emphasize employee freedom and choice. Our approach involves a unique comparison of both perspectives, which shows that neither perspective is completely compatible with safeguarding freedom. We therefore advocate reconciliation based on compulsory worker representation, which preserves the best freedom-enhancing properties of each perspective.