Public valuation of and attitudes towards the conservation and use of the Hawksbill turtle: An Australian case study

Managing hawksbill turtle populations for use and conservation requires (i) adequate scientific understanding of their population status and dynamics and (ii) consideration of the public’s attitudes to this species. This study employs experimental surveys to assess the Australian public’s attitudes towards the hawksbill turtle, their knowledge of it, their views about its sustainable commercial harvesting, and their support and financial contribution for the species’ conservation. Contingent valuation reveals that the Australian public’s willingness to contribute to the conservation of the hawksbill turtle is high even in comparison to threatened Australian bird and mammal fauna. Most of this stated contribution is based on the intrinsic (non-use) value associated with the hawksbill turtle. It seems that the Australian public will only accept its harvesting if the sustainability of this is assured and its population is more secure. The CITES categorisation of the hawksbill as an Appendix I species hampers the development of techniques for its sustainable use.

Dynamic processes in the contingent valuation of an endangered mammal species

Reports experimental results involving 204 members of the public who were asked their willingness to pay for the conservation of the mahogany glider Petaurus gracilis on three occasions: prior to information being provided to them about the glider and other wildlife species; after such information was provided, and after participants had an opportunity to see live specimens of this endangered species. Variations in the mean willingness to pay are analysed. Concerns arise about whether information provision and experience reveal ‘true’ contingent valuations of public goods and about the choice of the relevant contingent valuation measure.

Factors influencing job valuation: a comparative study of critical care and mon-critical care nurses

This study sought to identify the relationship between three predictor variables. perceived collaboration with medical staff, autonomy and independent actions and an outcome. the value hospital nurses placed on their work. In total 189 critical care and 366 non-critical care nurses completed a mailed survey. Critical cure nurses perceived themselves to have a mure collaborative relationship with the medical staff. described performing actions independent of medical orders more frequently and perceived their jobs to have more value than non-critical care nurses. However the latter group perceived themselves to have more autonomy in their work. Within both groups collaboration and autonomy were significantly, but weak to moderately correlated with job valuation. Simply expanding the work hospital nurses do is unlikely to result in nurses valuing their jobs more. however promoting an environment of respect and sharing between the medical and nursing staff and supporting nurses when they act in an autonomous fashion may positively influence nurses' perceptions of their work. (C) 2001 Elsevier Science Ltd. All rights reserved.

The relevance to firm valuation of capitalising intangible assets in total and by category

Debate about the appropriate treatment of intangible assets can benefit from knowledge about the relevance of their financial statement capitalisation to valuation of firms. With rules permitting or requiring intangible asset capitalisation, Australia provides an ideal setting to obtain this evidence. This paper reports findings that indicate that capitalisation of intangibles is value-relevant for Australia's largest firms. Results indicate that investors place greater value on capitalised goodwill than on other categories of capitalised balance sheet items. Similarly, capitalisation of identifiable intangible assets adds value to large firms. However, research and development capitalisation does not affect the value of firms in our study.

The Role of Non-Market Valuation in Forest Management and Recreation Policy

Forests, and particularly those where native and mixed species are gown, provide a variety of non-wood values, important among which are recreation and environmental services. Substantial progress has been made in recent years in estimating economic values on these services. A considerable amount of research on forest values has been carried out recently in tropical and sub-tropical eastern Australia, some of which is reported in the following papers. The need for estimates of non-wood forest benefits is apparent, and it is clear that further development of techniques and a greater understanding of the way these values can be integrated into public-sector decision making is required.

Portfolio valuation in banks

Frequent references are made to the use of portfolio spread rates in managing financial risks in banks, but indications as to the procedures for determining such rates are very scant.The purpose of this article is to present some initial ideas on the subject: a Standard Funding system indicates what each portfolio should have earned, while an Actual Funding system points out what each portfolio did, in fact, earn; additionally, by comparing the outcomes of the two funding systems for each portfolio, it is possible to determine what each portfolio earned (or lost) in the way of arbitrage.

THE ROLE OF EARNINGS PERSISTENCE IN VALUATION ACCURACY AND THE TIME HORIZON

ABSTRACT Based on the assumption that earnings persistence has implications for both financial analysis and compensation contracts, the aim of this paper is to investigate the role of earnings persistence assuming that (i) more persistent earnings are likely to be a better input to valuation models and (ii) more persistent earnings are likely to serve as a proxy for long-term market and managerial orientation. The analysis is based on Brazilian listed firms from 1995 to 2013, and while we document strong support for the relevance of earnings persistence in financial analysis and valuation, we fail to document a significant relationship between earnings persistence and long-term value orientation. These results are sensitive to different specifications, and additional results suggest that firms' idiosyncratic risk (total risk) is relevant to explain the focus on short-term outcomes (short-termism) across firms. The main contribution of this paper is to offer empirical evidence for the relevance of accounting numbers in both valuation and contractual theories in an emergent market.

Pour une approche contrastive du présent simple en français et en portugais

Les temps du passé ont toujours constitué une pierre d’achoppement aussi bien dans l’enseignement du français aux étudiants lusophones que dans celui du portugais aux francophones. Le flot continu d’articles sur ce sujet attesterait, à lui seul, la difficulté du problème. Mais aussi étonnant que cela puisse paraître, il n’existe à ce jour aucune étude systématique qui aborde sur une base théorique le présent simple dans le passage du français vers le portugais et/ou vice-versa. Or, une telle étude nous paraît une voie de recherche intéressante et fructueuse qui ouvre de nombreuses perspectives de recherche, dont les possibilités d’application, que ce soit au domaine de l’enseignement des langues étrangères ou celui de la traduction, ne sont pas négligeables. Cette réflexion est d’autant plus urgente que l’emploi du présent simple pose de sérieux problèmes aux élèves lusophones plus inexpérimentés. En effet, ces derniers ont parfois beaucoup de peine à trouver les bonnes correspondances du présent simple en portugais. Afin d’aboutir à des conclusions fiables sur les similarités et les divergences entre le français et le portugais quant aux conditions d’apparition et au mode de fonctionnement du présent simple, nous nous attacherons, dans l’étude contrastive qui suit, à examiner des échantillons de textes littéraires français traduits en portugais et des extraits de textes littéraires portugais traduits en français1. Il s’agira essentiellement de montrer, en recourant à la Théorie des Opérations Énonciatives d’Antoine Culioli (Culioli, 1990; Campos & Xavier, 1991; Campos, 1997, 1998, entre autres), par quels moyens linguistiques le portugais exprime les valeurs aspectuo-temporelles associées au présent simple en français.

Mutations du roman français depuis les années quatre-vingt : le parcours de Jean Echenoz

Artigo também disponível no PROA-UA: plataforma de revistas em open access da universidade de aveiro com o URI http://revistas.ua.pt/index.php/Carnets/article/view/808/742.

Traduction et invasion culturelle : Jean Echenoz en portugais et José Saramago en français

La traduction est un moyen d'invasion culturelle dont le pouvoir est souvent sous-estimé. Elle permet, pourtant, l'introduction, dans une culture nationale, d'éléments appartenant à une culture étrangère. Ce pouvoir de la traduction est toutefois potentiel. Pour qu'il y ait effectivement invasion culturelle par le biais de la traduction, il faut la contribution des entités du pays envahisseur (les organismes qui font la promotion de la littérature à l’étranger) et de celles du pays envahi (maisons d'édition, traducteurs et lecteurs). Les traductions de Je m'en vais de Jean Echenoz et de História do cerco de Lisboa de José Saramago, en portugais et en français respectivement, fonctionneront comme le point de départ pour une réflexion sur le rôle de la traduction dans le rapport entre le Portugal et la France à l'époque contemporaine.