scholarly journals A MODEL AND RESEARCH AGENDA FOR LEASE DECISION MAKING

2013 ◽  
Vol 12 (1) ◽  
pp. 95
Author(s):  
Neelam Goela ◽  
Jayne E. Bisman
Keyword(s):  
Decision Making ◽  
Trend Analysis ◽  
Research Agenda ◽  
Statistical Data ◽  
Purchase Decision ◽  
Dimensional Model ◽  
Policy Makers ◽  
Financial Factors ◽  
Tax Regimes ◽  
The Impact

<p>Internationally, the accounting and finance literature provides a basis for identifying a range of rationales used in lease decision-making, and a number of accounting and financial factors purported to influence the lease versus borrow and buy decision, particularly with respect to finance leases, has been identified. In this paper the lease versus borrow and buy decision is characterised as multidimensional and multi-factorial. A simple trend analysis of archival, statistical data of leasing in Australia over sixteen financial years (1985-86 to 2000-01) is presented to form a basis for examining and discussing these factors within the context of the international literature on leasing. The trend analysis and literature review provided evidence to suggest that much of the conventional, theoretical wisdom concerning the factors important in lease versus borrow and buy decisions may be overemphasised, particularly that related to the influence of accounting treatments and the impact of tax regimes on leasing. Based on the review we develop and describe a constituted, multi-dimensional model of lease decision-making and offer suggestions for the development of improved lease or purchase decision frameworks and for further research in the area that will be more capable of handling this multi-dimensionality. Application of this knowledge will advance the research agenda, improve the decisions of lessees, benefit lessors who provide lease finance, and direct accounting policy makers.</p>

scholarly journals Corrigendum to: A collaboratively derived environmental research agenda for Galápagos

2018 ◽  
Vol 24 (2) ◽  
pp. 207
Author(s):  
Arturo Izurieta ◽  
Byron Delgado ◽  
Nicolas Moity ◽  
Monica Calvopiña ◽  
Iván Cedeño ◽  
...  
Keyword(s):  
Climate Change ◽  
Decision Making ◽  
Research Agenda ◽  
Human Population ◽  
Invasive Alien Species ◽  
Environmental Research ◽  
Future Research ◽  
Policy Makers ◽  
The World ◽  
The Impact

Galápagos is one of the most pristine archipelagos in the world and its conservation relies upon research and sensible management. In recent decades both the interest in, and the needs of, the islands have increased, yet the funds and capacity for necessary research have remained limited. It has become, therefore, increasingly important to identify areas of priority research to assist decision-making in Galápagos conservation. This study identified 50 questions considered priorities for future research and management. The exercise involved the collaboration of policy makers, practitioners and researchers from more than 30 different organisations. Initially, 360 people were consulted to generate 781 questions. An established process of preworkshop voting and three rounds to reduce and reword the questions, followed by a two-day workshop, was used to produce the final 50 questions. The most common issues raised by this list of questions were human population growth, climate change and the impact of invasive alien species. These results have already been used by a range of organisations and politicians and are expected to provide the basis for future research on the islands so that its sustainability may be enhanced.

scholarly journals A collaboratively derived environmental research agenda for Galápagos

2018 ◽  
Vol 24 (2) ◽  
pp. 168 ◽  
Author(s):  
Arturo Izurieta ◽  
Byron Delgado ◽  
Nicolas Moity ◽  
Monica Calvopiña ◽  
Iván Cedeño ◽  
...  
Keyword(s):  
Climate Change ◽  
Decision Making ◽  
Research Agenda ◽  
Human Population ◽  
Invasive Alien Species ◽  
Environmental Research ◽  
Future Research ◽  
Policy Makers ◽  
The World ◽  
The Impact

Galápagos is one of the most pristine archipelagos in the world and its conservation relies upon research and sensible management. In recent decades both the interest in, and the needs of, the islands have increased, yet the funds and capacity for necessary research have remained limited. It has become, therefore, increasingly important to identify areas of priority research to assist decision-making in Galápagos conservation. This study identified 50 questions considered priorities for future research and management. The exercise involved the collaboration of policy makers, practitioners and researchers from more than 30 different organisations. Initially, 360 people were consulted to generate 781 questions. An established process of preworkshop voting and three rounds to reduce and reword the questions, followed by a two-day workshop, was used to produce the final 50 questions. The most common issues raised by this list of questions were human population growth, climate change and the impact of invasive alien species. These results have already been used by a range of organisations and politicians and are expected to provide the basis for future research on the islands so that its sustainability may be enhanced.

scholarly journals Using building adaptation to deliver sustainability in Australia

2009 ◽  
Vol 27 (1) ◽  
pp. 46-61 ◽  
Author(s):  
Sara J. Wilkinson ◽  
Kimberley James ◽  
Richard Reed
Keyword(s):  
Climate Change ◽  
Decision Making ◽  
Office Building ◽  
Building Stock ◽  
Policy Makers ◽  
Content Type ◽  
Carbon Neutrality ◽  
Building Adaptation ◽  
The Impact ◽  
Decision Making Tool

PurposeThis paper seeks to establish the rationale for existing office building adaptation within Melbourne, Australia, as the city strives to become carbon neutral by 2020. The problems faced by policy makers to determine which buildings have the optimum adaptation potential are to be identified and discussed.Design/methodology/approachThis research adopts the approach of creating a database of all the buildings in the Melbourne CBD including details of physical, social, economic and technological attributes. This approach will determine whether relationships exist between attributes and the frequency of building adaptation or whether triggers to adaptation can be determined.FindingsThis research provided evidence that a much faster rate of office building adaptation is necessary to meet the targets already set for carbon neutrality. The findings demonstrate that a retrospective comprehensive examination of previous adaptation in the CBD is a unique and original approach to determining the building characteristics associated with adaptation and whether triggers can be identified based on previous practices. The implication is that a decision‐making tool should be developed to allow policy makers to target sectors of the office building stock to deliver carbon neutrality within the 2020 timeframe.Practical implicationsDrastic reductions in greenhouse gas emissions are required to mitigate global warming and climate change and all stakeholders should be looking at ways of reducing emissions from existing stock.Originality/valueThis paper adds to the existing body of knowledge by raising awareness of the way in which the adaptation of large amounts of existing stock can be fast tracked to mitigate the impact of climate change and warming associated with the built environment, and in addition it establishes a framework for a decision‐making tool for policy makers.

Let’s Perform and Paint! The Role of Creative Mediums in Enhancing Management Research Representation

2018 ◽  
Vol 27 (3) ◽  
pp. 301-308 ◽  
Author(s):  
Lakshmi Balachandran Nair ◽  
Pauline Fatien Diochon ◽  
Reka Anna Lassu ◽  
Suzanne G. Tilleman
Keyword(s):  
Decision Making ◽  
Management Research ◽  
Business Professionals ◽  
Missed Opportunities ◽  
Policy Makers ◽  
Decision Making Processes ◽  
The Impact ◽  
Multisensory Experience ◽  
Research Representation

The limited reach of management research results in missed opportunities to support the decision-making processes of business professionals and policy makers. To strengthen the impact of management research and overcome barriers posed by text-heavy representation, we advocate for the use of creative mediums (e.g., collage, film, poetry) to showcase the product of an inquiry, either alone or as a supplement to traditional reporting. We provide a rationale for how these mediums trigger interest, foster a multisensory experience, convey complex meaning, and spark contemporary, inclusive dialogues. Each of the four rationales is discussed by showing an example of previous use, and explaining how the respective barrier to research representation is overcome. We finally offer recommendations for how management researchers can employ creative mediums to enhance the fertility of their work.

Equilibria and Location Choice in Corporate Tax Regimes

2017 ◽  
Vol 47 (2) ◽  
pp. 433-458 ◽  
Author(s):  
Ben J. Niu
Keyword(s):  
Location Choice ◽  
Corporate Tax ◽  
Policy Makers ◽  
Academic Literature ◽  
Mixed Support ◽  
Plausible Model ◽  
Tax Regimes ◽  
Key Factor ◽  
Cross Country ◽  
The Impact

This article considers the impact of preferential, base-specific taxation on equilibrium revenues. While policy makers have argued that it generates a prisoner’s dilemma result, there is mixed support in the academic literature. Using a more plausible model with asymmetric base elasticities and heterogeneity of both firms and countries, I find that preferential taxation can generate greater revenues if countries exhibit sufficient productivity and/or population asymmetry. It is also less distortionary except in cases where moving costs are fully deductible. Allowing for noncorrelated, cross-country profits is the key factor as it generates base expansion effects.

scholarly journals The Effect of Reviewer Profile Photo on Purchase Decision: Evidence from Event-Related Potentials

2021 ◽  
Vol 17 (1) ◽  
pp. 49-57
Author(s):  
Xiaoli Tang ◽  
Zhijie Song
Keyword(s):  
Decision Making ◽  
Cognitive Processing ◽  
Social Presence ◽  
Event Related Potentials ◽  
Online Reviews ◽  
Evolutionary Significance ◽  
Purchase Decision ◽  
Related Potentials ◽  
Purchase Rate ◽  
The Impact

Although the number of studies on online reviews is growing, the impact of reviewer photo on consumer purchase decision-making has not yet been examined systematically. In particular, the underlying neural mechanisms have remained underexplored. Thus, the present study investigated whether and how reviewer photos affects consumers to make a purchase decision by using event-related potentials (ERPs). At the behavioral level, participants demonstrated a higher purchase rate with a shorter RT in situations with reviewer photos compared to situations without reviewer photos. Meanwhile, at the neural level, compared with situations without reviewer photos, situations with reviewer photos attracted more rapid attention resources at the early automatic processing phase, which induced a greater P2 amplitude, then mobilized more sustained attention allocation at the cognitive monitoring phase due to its evolutionary significance which elicited a more negative N2 amplitude, and finally resulted in a better evaluative categorization with higher motivational and emotional arousal due to its social presence which evoked a larger late positive potential (LPP) amplitude at the late elaborate cognitive processing phase. Those results illuminated the neural pathway of purchase decision-making when consumers were exposed in different conditions of reviewer photo. Moreover, the current study provided evidence for the underlying influence of reviewer photo on purchase decision-making in online shopping.

scholarly journals Evaluation Methods of the Impact of Structural and Cohesion Funds on Economic and Social Development at Regional and National Level

2018 ◽  
Vol 24 (2) ◽  
pp. 23-30
Author(s):  
Cristina Bătușaru ◽  
Amelia Bucur
Keyword(s):  
Decision Making ◽  
European Union ◽  
Economic Policy ◽  
Social Development ◽  
National Economy ◽  
National Level ◽  
Financial Resources ◽  
The European Union ◽  
Policy Makers ◽  
The Impact

Abstract Analysis of the role and implications of the funds coming from the European Union have on the national economy is very complex and complicated at the same time, because of the multitude of issues and indicators that this process shapes and drives, depending on the source of funding, the modality of funding and on the destination for which it has been allocated. Using mathematical models to assess the impact of European funding on the national economy is paramount valuable as it brings important information that can be used by policy makers in decision making sewage inputs and financial resources, in view of adopting optimal economic policy

scholarly journals KECEMASAN STATISTIK PADA MAHASISWA CALON GURU

2019 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Surya Sari Faradiba ◽  
Sikky El Walida
Keyword(s):  
Social Sciences ◽  
Decision Making ◽  
Mathematics Education ◽  
Statistical Data ◽  
Science And Technology ◽  
Natural Sciences ◽  
Statistics Anxiety ◽  
Social Sciences And Humanities ◽  
The Impact

Peranan Statistika sebagai salah satu bidang ilmu yang berfungsi untuk merencanakan, mengumpulkan, menganalisis, menginterpretasi, dan merepresentasikan data sebagai dasar untuk pengambilan keputusan sangat penting bagi perkembangan ilmu pengetahuan dan teknologi. Oleh karena itu, tidak mengherankan jika Statistika banyak digunakan dalam berbagai disiplin ilmu lain, antara lain ilmu alam, ilmu sosial, maupun ilmu humaniora. Mengingat tidak semua pengguna statistika memiliki latar belakang pendidikan Matematika, maka penggunaan alat bantu program SPSS menjadi alternatif yang patut dipertimbangkan. Sayangnya, dalam aplikasinya, pengguna SPSS lebih banyak sekedar mengikuti langkah-langkah prosedural tanpa memahami mengapa mereka melakukan hal tersebut. Dampaknya, pengguna SPSS banyak yang merasa kesulitan dalam melakukan analisis data statistik dan semakin tidak menyukai statistika. Penelitian ini bertujuan untuk mengetahui kondisi kecemasan statistik pada mahasiswa yang menggunakan SPSS. Hasil penelitian ini menunjukkan mayoritas mahasiswa dalam penelitian ini (n = 105, 73,4%) tidak menunjukkan kecemasan terhadap statistik melalui empat domain utama yang diukur. Tiga puluh satu siswa (21,7%) menunjukkan kecemasan dalam satu domain, empat siswa (2,8%) menunjukkan kecemasan dalam dua domain dan tiga siswa (2,1%) menunjukkan kecemasan dalam tiga domain. Tidak ada siswa dalam penelitian ini yang menunjukkan kecemasan pada keempat domain sekaligus yang diukur. The role of Statistics as one of the fields of science that functions to plan, collect, analyze, interpret, and represent data as a basis for decision making is very important for the development of science and technology. Therefore, it is not surprising that Statistics is widely used in various other disciplines, including natural sciences, social sciences, and humanities. Given that not all statistical users have a Mathematics education background, the use of SPSS program tools is an alternative that should be considered. Unfortunately, in the application, SPSS users are more just following procedural steps without understanding why they are doing it. The impact is that many SPSS users find it difficult to analyze statistical data and increasingly dislike statistics. This study aims to determine statistical anxiety conditions in students using SPSS. The results of this study indicate that the majority of students in this study (n = 105, 73.4%) did not show statistics anxiety through the four main domains measured. Thirty-one students (21.7%) showed anxiety in one domain, four students (2.8%) showed anxiety in two domains and three students (2.1%) showed anxiety in three domains. There were no students in this study who showed anxiety in all four domains as well as being measured.

Equity in Distance Education

2013 ◽  
pp. 17-35 ◽  
Author(s):  
J. Willems
Keyword(s):  
Decision Making ◽  
Distance Education ◽  
Curriculum Design ◽  
Social Inclusion ◽  
Teaching And Learning ◽  
Research Practice ◽  
Policy Makers ◽  
Meta Level ◽  
Planning Decision ◽  
The Impact

Within the context of distance education, an understanding of the impact of social justice issues is crucial for informing research, practice, funding, and policy. Equity and the related concerns of access, social inclusion, and ethics impact all levels of distance education, from the macro (research and development, including the globalisation of distance education), through the meso (community and open learning, including choices in educational technology), and down to the micro (teaching and learning, including choices in curriculum design). As a consequence, a modification to the macro-meso-micro framework of distance education is called for: one that situates equity at a meta level. This meta level encompasses all aspects in the field of distance education, and acts as a guide for policy-makers, academics, and administrators on planning, decision-making, and practice within the discipline.

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