Value Accounting Research Articles

Just a personal thing? A qualitative account of health behaviours and values associated with body piercing

This study investigates the perceptions of individuals with body piercings in relation to health behaviours and values specifically taking into account piercing location. A qualitative study that employed a series of in-depth, semi-structured individual interviews using thematic analysis to analyse data. Nine individuals with a range of piercings were recruited and semi-structured interviews were carried out in a West Midlands piercing studio. The analysis identified themes relating to the presence of body piercings that included a range of health-related outcomes such as physical appearance, health behaviours, addiction and impressions. A possible relationship between oral piercings and 'crash dieting' was also identified. The results suggest that from the comments made the presence of body piercings is not related to any particular health concern, which is instead comparable to the general population. These results contradict previous studies citing a relationship with high-risk health behaviours. Further large-scale studies examining these findings are warranted.

Pragmatism and Naturalism in the Study of Religion

The word naturalism is used in many different ways in contemporary philosophy. For some it has required that a properly naturalistic account of anything appeal only to what is countenanced by the natural sciences and, for a few, that any object of study be reduced to entities and forces studied by physics and chemistry. Research programs have been developed to “naturalize” numbers, norms, intentional states, and other seemingly recalcitrant concepts by performing the requisite reduction. But a naturalistic account should be concerned with explanation, not reduction. Even when granting a priority to the sciences, social scientific and historical explanations should not be ruled out of court from the outset. Attention to those explanations, as well as to the actual methods of the natural sciences, raises questions about the status in such an account of norms, values, and rule-governed practices. The issues of what is to count as a science and how one might place normative concepts with respect to the language of science have been matters of lively debate since the nineteenth century. Recently, there have been a number of attempts to formulate more liberal conceptions of naturalism.1 The Australian philosopher Huw Price distinguishes two ways of thinking about the topic.2 In the first the problem is regarded as one of where to place the normative in a world described by the natural sciences. How does one place values in a world of facts? The second, which Price favors, would begin with what science tells us about ourselves. Science tells us that humans are natural creatures, and our philosophical claims ought to be developed in accord with that. We can then try to explain in naturalistic terms how creatures like ourselves come to talk in these various ways. The point is not to place norms, values, and mental states in a landscape of science but to examine the language of norms and of states of mind as the product of human beings as natural creatures. In order to study this particular kind of natural creature, we must study its language and its culture. That study of

An evaluation model of business value for research and development of technology to improve the competitiveness of companies

PurposeThe purpose of this research is to establish an evaluation model for business value of a company's existing patents portfolio to improve the performance of the technology development and the company’s competitiveness through identifying the right direction for technology development.Design/methodology/approachThis research targets 11 leading companies in ten manufacturing industries and one e‐business industry and evaluates their existing patents portfolios. This research developed a core business model set by using clustering and classification. For comparative analysis, this research sets NAVER as a leading company and DAUM as a following company in e‐business industry.FindingsThis research proposes nine business model components to evaluate a patent from business perspectives. Second, by evaluating a company's existing patents portfolio in view of business model components, this research proposes the importance of business model components and developed six core business models. Through these role models, companies can analyze the directions for development in the future and find companies with similar characteristics.Originality/valueThis research develops a methodology to provide the direction for technology development of a company by evaluating technologies through the patents portfolio of a company rather than evaluating the value of a single patent. It is different from previous research that evaluates R&D from technology perspectives; this research takes account of the business value of technologies by developing tools in view of business model components.

Olympism and Sport's Intrinsic Value

An account of the intrinsic value of sport from previous work (McFee 2004; 2009) is sketched, presenting it as a ‘moral laboratory’, as well as a scholarly attribution of such an account to Pierre de Coubertin, in explanation of his view of the moral educative potential of the Olympic Games (McFee 2011a).Then aspects of that account of intrinsic value are elaborated, and its educative possibility is defended, along with the possibility of its generalising beyond the sports field or stadium: these are fundamental to its ascription to Olympism. Yet, for de Coubertin, the impact of the Olympic Games was understood primarily in terms of its participants: the modern-day Olympics, by contrast, have an immense impact through the size of their television audience. But how is that impact theorised? The paper urges that, despite key differences, some of the same resources for the ‘moral laboratory’ can be deployed by audience members, understood in terms of the narratives they construct to explain the sporting behaviour they observe. Although not strictly a consequence of the Olympic context, that context makes it more likely that – from the audience's perspective – the actions of sports players are explicable from a morally aware viewpoint. As such, Olympism has an additional possibility of delivering a kind of moral education; although the fact that there are only observers here (not agents), and hence that there is no responsibility for actions performed, means that this possibility is relatively weak. Some features of a research agenda here are introduced; and its Wittgensteinian pedigree defended.

Fair Value between Perception and Reality

Many of the authors are presenting the advantages of fair value, but there are voices contesting this concept, because of its volatility and the tendency to subjectivism, to the manipulation of used models for evaluation. Among the advantages of fair value the following must be mentioned: utility, relevance, transparency and superior accuracy of the results and cash-flow of the company, more clearance to financial statements, total accounting of the comparable value and greater liability to the manager. However, those who criticize fair value accounting do not seem to provide any credible alternatives. Do we go back to historical cost accounting, wherein the financial assets are stated at outdated values and hence are not relevant or reliable? In the current crisis, one of the questions that were raised is: Should assets be marked down to their current throw away prices, as companies may not want to sell them at those values? This paper analyses the answer to this question, and also various controversial issues of the concept of fair value as it is presented in the current project of the IASB and FASB.

Cooperatives: A Development Strategy? An Analysis of Argan Oil Cooperatives in Southwest Morocco

Cooperatives, as both a strategy and an organizational form, often enable underprivileged individuals to collectively compete in a market through joint-ownership agreements and democratic decision-making. While cooperatives are promoted as social enterprises for their labour-centric emphasis, we also know that many fail due to a variety of factors including a lack of accountability, low wages, and difficulty competing in high-end markets. This paper assesses the model employed by argan oil cooperatives in southwest Morocco. Female-based cooperatives have been supported by donor organizations and development practitioners to promote environmental conservation of argan forests, foster social equity in the patriarchal society, and improve the local economy.The study reveals that through donor funding and the development of associations to commercialize cooperative products, the cooperative model in Morocco has been largely successful. The rapid growth the cooperative movement has been able to achieve in the argan oil sector has stimulated social, economic, and environmental development. However, the findings suggest that these successes have resulted from cooperatives failing to meet basic tenets of cooperative organizations. This outcome can be attributed to the initial set of stakeholder priorities and local contexts. Due to the mixed results, one of the questions raised in this paper is whether the cooperative model should be viewed as a success or failure.Although defending the argan oil cooperative model as a successful development strategy, the author proposes a new model that incorporates Internet-based strategies to further the cooperative movement. Established as an action research engagement, The Argan Tree is an argan oil cooperative that espouses value chain transparency and accountability through e-commerce. This innovative model has the potential to overcome setbacks that plague many cooperative models including: inequitable profit distribution to members, a lack of member awareness and participation in decisionmaking processes, and excessive profit margins captured by retailers. A pilot study conducted in 2010 suggests that Internet-based strategies can shift the development paradigm of cooperatives.

Erratum to “Accounting for indirect effects and non-commensurate values in ecosystem based fishery management (EBFM)” [Mar. Policy 34 (2010) 114–119

Erratum to ‘‘Accounting for indirect effects and non-commensurate values in ecosystem based fishery management (EBFM)’’ [Mar. Policy 34 (2010) 114–119] Kate Richerson , Phillip S. Levin , Marc Mangel b,n a MRAG Americas, P.O. Box 1490, Capitola, CA 95010, USA b Center for Stock Assessment Research, Department of Applied Mathematics and Statistics, University of California, Santa Cruz, CA 95064, USA c Northwest Fisheries Science Center, NOAA Fisheries, 2725 Montlake Blvd E., Seattle, WA 98112, USA

Book Review / Accounting for Value

Book Review / Accounting for Value

Value Accounting and Audit the Integrity of the Game Analysis

As the market's own flaws and disorderly competition in accounting and auditing intermediary market economic needs, resulting in value against the integrity of the CPA, there is a serious credibility crisis, has become China's CPA profession is facing the survival and development of key issues. From an economic perspective, the article use the game theory research tools in the commission of certified public accountants audit the integrity of the value, then presents a lack of good faith conclusion.

Transparency and the logic of auto-immunity

In Voyous, Jacques Derrida develops his argument starting from the presupposition that democracy as such is the entity whose integrity and immunity are at stake and, therefore, under investigation. This gesture reflects the setting in which ten years before, in Foi et savoir , he had cast his reasoning about the logic of immunity. There, it was one of the sources of religion, the immunity of the sacred, that operated according to this logic. The hyphen between these two essays, beside Derrida’s own crossed references, is the genealogical reasoning on the meaning and essence of the concept of democracy: contrary to what Derrida claims, it will be maintained that Athenian democracy had a clear immune matrix, whose constant exercise is clearly defined, in spite of himself, by Vernant, and it will be shown how modern democracy has been forced to change policy. Modern democracy is an entity characterized by an immune deficiency. In order to save Derrida’s intuition from both the collapse of different vantage points and from a quite bizarre reticence in taking into account of the immune value of rituals, our starting point will be Rene Girard’s œuvre and his reading of the role of immune logic in sacred systems and, more generally, in modernity. The threshold between the auto-immune reaction, immune deficiency and auto-immune disease, between the sacrifice who delimits and constitutes the self and the holocauste du peuple en detail , is the space where, constantly exposed to the risk of auto-denial, democracy lives.

The Republican critique of capitalism

Although republican political theory has undergone something of a revival in recent years, some question its contemporary relevance on the grounds that republicanism has little to say about central questions of modern economic organization. In response, this paper offers an account of core republican values and then considers how capitalism stands in relation to these values. It identifies three areas of republican concern related to: the impact of unequal wealth distribution on personal liberty; the impact of the private control of investment on popular sovereignty and pursuit of the common good; and the impact of capitalism on the level and quality of political participation. In view of these concerns, we can see some of the likely requirements of a distinctively republican, but contemporary political economy.

The Social Dimension of Pluralism: Democratic Procedures and Substantial Constraints

In Environmental values, John O’Neill, Alan Holland and Andrew Light present a pluralist account of environmental values. What is particularly stimulating about their account is that, from the very...

Values, virtues and professional development in education and teaching

This paper addresses conceptual issues concerning values in teaching and the professional education of teachers. Proceeding from rejection of a common (empiricist) account of values as subjective tastes, the paper distinguishes three common (more and less restrictive) concepts or senses of value, here referred to under the labels ‘principled preference’, ‘principled commitment’ and ‘principled disposition’. The paper proceeds to argue that, in light of certain distinctive features of teaching as a profession, the key values of teaching should be regarded as ‘principled dispositions’ (or, in another term, virtues). It is further argued that such professional teacher values are best appreciated under the three aspects of ‘intellectual virtues’, ‘procedural virtues’ and ‘moral virtues’ and the paper concludes with a brief exploration of the implications of this analysis for professional teacher education.

Choice of Development Concept - Platform or Subsea Solution? Implications for the Recovery Factor

A real choice exists today on a number of discoveries between platform-based or subsea development solutions. Statistics from the Norwegian continental shelf (NCS) show that fields developed with fixed platforms have a substantially higher recovery factor. The potential for a later commitment to improved oil recovery (IOR) is determined largely by the original development solution. Through the use of cases and examples, this article discusses the valuation of the enhanced flexibility offered by platform-based development solutions. It illustrates that valuing the various types of flexibility is difficult, which leads to the following question - are development solutions being selected without taking sufficient account of option values?

Can government accountability be enhanced with international financial reporting standards?

International financial reporting standards seek to enrich governments' financial statements to meet financial information requirements under NPM. This article examines the usefulness of international accounting standards in terms of meeting the information needs for financial accountability, analysing their impact on audits. Changing from historical cost to fair value (FV) accounting could improve accountability if certain conditions are met in regard to liquid markets and practicality of FV estimations.

An Adamsian Theory of Intrinsic Value

In this paper I develop a theological account of intrinsic value drawn from some passages in Robert Merrihew Adams’ book Finite and Infinite Goods. First I explain why Adams’ work on this topic is interesting, situate his theory within the broader literature on intrinsic value, and draw attention to some of its revisionist features. Next I state the theory, raise some problems for it, and refine it in light of those problems. Then I illustrate how the refined theory works by showing that it has the resources to deal with some seemingly formidable objections.

Responsibility, Reaction, and Value

Many writers accept the following thesis about responsibility: (R) For one to be responsible for something is for one to be such that it is fitting that one be the object of some reactive attitude with respect to that thing. This thesis bears a striking resemblance to a thesis about value that is also accepted by many writers: (V) For something to be good (or neutral, or bad) is for it to be such that it is fitting that it be the object of some pro-attitude (or indifference, or some contra-attitude). V has been the subject of intense debate in recent years, in part because of its incorporation into what has come to be called the “buck-passing” account of value. In particular, V is open to three challenges: that it is not necessarily the case that whatever is good is the fitting object of a pro-attitude; that it is not necessarily the case that whatever is the fitting object of a pro-attitude is good; and that, even if there is a strict equivalence between what is good and what is the fitting object of a pro-attitude, still the former is not to be analyzed in terms of the latter. The resemblance between V and R has not been previously commented on, but, once it is recognized, it is clear that R is open to challenges that resemble those to which V is vulnerable. This paper explores both the challenges to V and the parallel challenges to R and discusses responses that may be given to these challenges. The interrelation between V and R is then examined, and a general lesson is drawn concerning how to adjudicate disputes about the nature of moral responsibility.

The methods of valuation in agricultural accounting

This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets and agricultural production in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

The "Gold Bar of Heaven": Framing Objectivity in D. G. Rossetti's Poetry and Painting

In Lewis Carroll’s novel Sylvie and Bruno, a “spectacled woman,” whose conversation consists entirely of the philosophical cant of the day, pronounces to a group of alarmed party guests: “the Objective is only attainable through the Subjective!” 1 If, as Lorraine Daston argues, Samuel Taylor Coleridge’s importation of Immanuel Kant to nineteenth-century England “crystallized an opposition of subjective and objective,” for Coleridge himself and other romantics the preeminence of the subjective in this scheme “had yet to become a matter for regret or reproach.” 2 By the mid-nineteenth century, however, objectivity had come to seem both newly desirable and disturbingly elusive, so that by the time of Carroll’s 1880 novel the difficulty of achieving objectivity had become a cliche. Even in the natural sciences, where objectivity had come to be a core value, having replaced the traditional standard of “truth to nature,” it was defined only negatively, as the absence of subjective distortion, and regarded as an unreachable, if laudable, goal. 3 This oppositional epistemological framework had, of course, profound implications for those Victorian artists who, heirs of the romantics, regarded art as a vehicle for the exploration and manifestation of subjective experience. The contemporary reverence for the universality associated with objectivity squared uneasily with a conception of artistic production and consumption as idiosyncratic, and made the determination of the proper function and value of art, as witnessed in Ruskin’s “A Joy Forever,” an abiding critical preoccupation. Given that even contemporary economic theory—which aimed to provide a systematic account of social value—concerned itself with subjective desires and their effects on the market rather than the inherent qualities of commodities, it is perhaps unsurprising that the value of art should have seemed particularly liable to fluctuation. 4 As William Morris lamented, “in spite of all the success I have had, I have not failed to be conscious that the art I have been helping to produce would fall with the death of a few of us who really care about it, that a reform in art which is

Learning to work or working to learn? A university–work transition case study

The paper analyses the case of an innovative project on the transition between university and work. The project examined sustains two social dimensions of learning: education as a shared social institution in which university studies and work can be productively interconnected and alternated in order to enhance learning, and learning as identity projects and significant participation in situated activities. Working actively at the boundaries of communities provides relevant learning ‘loci’ for both students participating in the project and the communities involved (university and firms). Implications for the design of complex activity systems which take account of the learning value of work are discussed.