10,050 research outputs found
Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
No full textThis research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard offers clear technical solutions for fair value determination for financial reporting purposes. We have come to the conclusion that, among respondents, accountants are more reserved than valuators in what regards the IVSC regulating of the fair value measurement. The Anglo-Saxon respondents are more open to accept the IVSC DP as compared to respondents from other countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies, rather than valuation bodies, should have legitimacy to develop fair value measurement standards.fair value, professional standards, valuation techniques, guidance, project acceptation, value hierarchy
Migrants as a Social and Educational Problem in New Jersey
No full textMigrants as a Social and Educational Problem in New Jersey by Laura Fair, was published in the Studies in Education series (no. 3) in the monthly Rutgers University Bulletin in May, 1932, (Series VIII, Number 11A.). Fair reports on living, social, and work conditions for Italian and migrant laborers. She compares and contrasts urban and rural settings. She also discusses educational and health issues for children of migrant workers
The Political Economy of Fair Housing Laws Prior to 1968
No full textThe confluence of the Great Migration and the Civil Rights Movement propelled the drive for fair-housing' legislation which attempted to curb overt discrimination in housing markets. This drive culminated in the passage of the federal Civil Rights Act of 1968. By that time, 57 percent of the U.S. population and 41 percent of the African-American population already resided in states with a fair-housing law. Despite laying the political and administrative groundwork for the federal Fair Housing Act of 1968, the origins and diffusion of these state laws have not received much attention from scholars, let alone been subject to statistical efforts to disentangle multiple influences. This paper uses hazard models to analyze the diffusion of fair-housing legislation to shed new light on the combination of economic and political forces that facilitated the laws' adoption. Ceteris paribus, outside the South, states with larger union memberships, more Jewish residents, and more NAACP members passed fair-housing laws sooner than others. The estimated effects are not undermined by including controls for a variety of competing factors and are supported by historical accounts of the legislative campaigns.
Frankfurt book fair: cancelled prize ceremony for Palestinian author is part of a long history of political zigzagging
No full textFirst paragraph: The Frankfurt Buchmesse, or book fair, is the world’s largest publishing industry gathering, attracting thousands of exhibitors every October. On one level, it’s a business event focused on creating buzz for forthcoming bestsellers, trading rights and discussing industry developments. On another, it’s a public celebration of books and the values associated with them.https://theconversation.com/frankfurt-book-fair-cancelled-prize-ceremony-for-palestinian-author-is-part-of-a-long-history-of-political-zigzagging-21574
How does fair trade, as practised by Trade Aid and MINKA, contribute to the aspirations of Quechua producers in Peru?
No full textAs part of a Master of Indigenous Studies from the University of Otago, Trade Aid staff member, Michelia Ward, conducted research throughout 2011 and 2012 on whether fair trade is able to contribute to the aspirations of indigenous producers. The research focused on fair trade as practiced by Trade Aid, New Zealand and one of its Peruvian partners, MINKA.Fair trade is a development mechanism that aims to support food and craft producers around the world to improve their lives through trade. Many indigenous communities are producers of craft or food products such as woven textiles and coffee, and have engaged in fair trade relationships selling mainly to Western consumers. Fair trade organisations have universal principles that provide guarantees to consumers about working conditions, fair payment and trading relations with producer groups. This research project focuses on whether a universal framework designed to bring development to disadvantaged and marginalized producers can work for unique indigenous cultures across multiple continents. This research focuses on Trade Aid in New Zealand and their partnership with a Peruvian fair trade organisation, MINKA, who works with Quechua producers in the Andes. Indigenous theorists place large value on local epistemes (knowledge systems) and local solutions to local problems. Is fair trade one of these local solutions, or just another solution imposed from the outside upon indigenous producers
Defending Fair Use Against Legal and Financial Market Infringement
No full textThis paper reviews recent legislative changes to the U.S. Copyright Act and explains how these changes, along with the growth of a financial market for copyright clearance permissions, infringe on the original purpose of copyright protection, especially the fair use provision. The legislative changes have additionally caused increased copyright confusion, hesitancy, and misinformation regarding what can and cannot be used under the fair use provision, thus adversely affecting the quality of education. The author argues that librarians must now provide leadership to protect fair use from infringement by the law and financial markets
Fair trade in food: the role of purchasing policy
No full textThis thesis examines the role of Alternative Trade Organisations (ATOs) in linking food producers in the developing world with consumers in the UK. 'Fair trade', as it has become known, involves consumers making purchases on the understanding that producers will receive benefits as a result of the trade. The inequities of the international trading system for developing countries is discussed, followed by a chapter which considers the expansion of the fair trade movement as a response to those inequities. Fair trade is facing new opportunities as it moves from a predominantly craft sales base towards more food products. The thesis explores the specific issues which ATOs must consider when trading in foods. Two chapters discuss the problems of trading with small, rural and often vulnerable producers in developing countries, and the role that ATOs can play in providing a more certain environment. The provision of appropriate information is shown to fulfil a particularly important function. It is argued that trade can be beneficial at a micro level but that ATOs must use policies which can help them 'maximise-the-best and minimise-the-worst' effects of the trade. These policies can guide them to trade relationships which are most likely to realise positive benefits to the producers. Part 2 of the thesis covers a case study with a large ATO, Traidcraft, whose strategy for the 1990s is to expand food sales. As part of this agenda the company wanted to re-write their Food Purchasing Policy and the research process to achieve this is described. All existing food products were reviewed against the new policy and the product group of dried fruit illustrates some of the issues which have to be considered by the company in the light of the findings. The thesis seeks to demonstrate how the purchasing policy can guide Traidcraft in their selection of producers. It also considers the complexity of bringing together producers and consumers in a way which is both profitable and sustainable
An economic enquiry into the welfare effects of fair-trade
No full textPhDThe copyright of this thesis rests with the author. Quotation from it is permitted,
provided that full acknowledgement is made. This thesis may not be reproduced
without the prior written consent of the author.Fair-trade is investigated at three levels. Each level relates to a specific group of actors.
The first group are the consumers of fair-trade. In this respect fair-trade overlaps with
altruism. A model is developed which seeks out parameters by which to judge whether
or not a person will engage into this gesture of altruism, and accordingly measures the
fair-trade utility of the consumer. On the basis that it is voluntary, fair-trade is deemed
to be virtuous in that it either uplifts consumer utility, or else the consumer withdraws
their patronage. Information is hypothesised to play a key role in determining the depth
of this relationship.
The second group are neighbouring producers, that is the non fair-trade
producers who compete in the same market. A situation is modelled in which fair-trade
is viewed as a switch in demand preference rather than new demand. The model allows
an evaluation based on the standard tenets of welfare economics: to inform upon which
movements are value-creating, which are merely transfers, the symmetry of those
transfers and where Pareto improvements can and cannot be realised. The policymaker
is afforded a logical overview, but with the implication that many of the relevant
variables may be lie beyond their direct influence.
The third group are landless vineyard labours in South Africa who are
empirically analysised. We observed the strongest performance of fair-trade with
respect to subjective improvement in wellbeing and the sort of participation that could
be categorised as empowerment.Arts and Humanities Research Council (AHRC
So how much do you pay for ethical consumption? Estimating the hedonic price for Fair Trade coffee in Sweden
No full textThis study applies the method of hedonic pricing to estimate the impact of the Fair Trade-label on the market for coffee in Sweden. Over the past decades, the general public interest in products bearing some environmental or social responsibility label has grown considerably in the EU, and Sweden is one of the countries where public awareness of labelling issues is particularly high. The sale of labelled products in regular supermarkets has increased significantly in Sweden but despite growing supply and acceptance, a lot remains to be understood about the market. This study takes a revealed preference approach using weekly scanner sales panel data recently made available by Nielsen and the Swedish Retail Institute (HUI). A representative sample of grocery stores all over Sweden is covered, as well as all major brands supplying roasted coffee. Hedonic estimates are obtained for what consumers pay for different characteristics as accessible from the package. Results point to a considerable premium of 38% paid for Fair Trade coffee, underlining high public awareness reflected in the retailers’ pricing policy.Fair Trade; coffee; eco-labels; hedonic pricing; ethical consumption
Author Guidelines for Enabling FAIR Data in the Earth, Space, and Environmental Science
No full text<p>As a part of the Enabling FAIR Data project led by the American Geophysical Union, the Publishers in the Earth and Space Sciences Targeted Adoption Group developed a set of author guidelines to establish common expectations for researchers across all journals concerning data that support a publication to be adopted by all Earth, space and science journals. These guidelines were developed by individuals representing the following publishers: the American Geophysical Union, Wiley, Proceedings of the National Academy of Sciences (PNAS), Nature, Science/AAAS, Elsevier, American Meteorological Society, PLOS and organizations including NCAR and DataCite.</p>
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