Measuring human well-being in Thailand : a normative social choice approach

Numerous methods exist within the literature to measure human well-being. A limitation of some approaches however is that they fail to explicitly consider society's views, choices and preferences on how human well-being should be defined. It is possible though to explicitly incorporate society's value judgements in defining and measuring human well-being through normative social choice theory. Normative social choice theory reflects the views, opinions and perspectives of societies of differing economic and social circumstances so that measures of human well-being retain their relevance for public policy makers in those countries. This paper reviews two indicators based on this theory for Thailand over the 25 year period, 1975-1999. The first indicator focuses on certain hierarchical needs and the second is a measure of adjusted national income. It is concluded that both measures provide important insights.

Council amalgamations and restructuring in Victoria: how did we value the assets and liabilities?

This study aimed to identify and critically analyse the methodologies and accounting treatments adopted in the transfer of assets, liabilities, revenues and expenses resultingfrom municipal boundary changes associated with municipal restructuring (amalgamations) in Victoria during the early 1990s. In involved the collection and use of oral evidence obtained from officers of a sample of entities engaged in the process and focused on identifying and examining the methodologies used by municipalities. It has also been shown that local government is different from the commercial domain and the accounting profession has not adequately addressed some of these differences.

Measuring consumer involvement : a test of the automobile involvement scale

This study empirically investigated consumer involvement with a product class. Data was collected from 178 vehicle buyers. Reliability and factor analyses investigated the structure of the Bloch (1981) instrument and the dimensions underlying involvement. In terms of replication, the results suggest the reduced-item version of the instrument previously proposed by Shimp and Sharma (1983) is reliable and is a less excessive measurement instrument. Similar dimensions underlying involvement with the product class are reported here. The study extends previous work by obtaining similar results in a different cultural setting, producing findings from a more relevant sample, applying an additional method of data collection, and suggesting that the underlying dimensions may be temporally stable.

Measuring marketing performance: a critique of empirical literature

This paper reviews 46 empirical studies which have assessed performance measurement in marketing. The paper reports on two highly relevant topics in regard to performance measurement: (1) subjective and objective measurement; and (2) financial and non-financial performance measures. Furthermore, the paper provides a tabulated summary of a comprehensive literature review of the types of performance measures utilised in recent literature. Firstly, it was found that there seems to be agreement about the use of a subjective measurement perspective as an acceptable means of measuring performance, and that this is the preferred means of measuring performance by researchers. Secondly, the literature review identified that businesses are no longer defining performance only in terms of the traditional financial measures – they are adopting new frameworks and methodologies. However, this change is not as prominent as might be thought, as financial measures still predominate in research results. Furthermore, this review of performance measures also identified that current measurement selection by researchers is somewhat arbitrary rather than scientific, which is not assisting in the development of a “general performance measure”.

Issues in measuring the return of marketing investment in sporting club brands

This paper examines approaches to the measurement of brand value, and discusses their applicability to the various parties and branded products relevant to professional football clubs. It is concluded that the applicability of many of these measures of performance to sporting club brands is questionable. In order to provide an appropriate measure of the return on investment in brand loyalty to both the sporting club brand and sponsor-related products, the use of nonfinancial performance measures is critical. This paper suggests future research directions to enable greater consistency of the measurement of the return on marketing investment for sporting club brands.

Measuring marketing performance: comparing the literature with the perspective of business executives

This paper investigated performance measurement from both an academic and an Australian practitioner perspective. The current consensus in the literature is that performance is a multi-faceted construct, incorporating both financial and non-financial aspects, and that a sole focus on financial performance measures is less appropriate to deal with the issues that confront organisations today. However, the findings ofthis research indicate that researchers and practitioners alike are driven by financial performance measures. The results indicate that sales/growth and Return-on-Investment (ROI) are the most frequently utilised financial performance measures, whilst satisfaction is the most frequently utilised non-financial measure.

Active temperature compensation for an accelerometer based angle measuring device

An angle measuring device using a high performance and very compact accelerometer provides a new and exciting method for producing highly compact and accurate angle measuring devices. Accelerometers are micro-machined and are able to measure acceleration to a very high accuracy. By using gravity as a reference these compact devices can also be used for measuring angles of rotation. The inherent problem with these devices is that their response characteristic changes with temperature which is detrimental to measurement accuracy. This paper describes an effective method to overcome this problem using a temperature sensor and intelligent software to compensate for this drift characteristic. In order to demonstrate the effectiveness of this work, experiments have been developed and conducted with the results and analysis provided at the end
of this paper for discussion.

An input-output table perspective on measuring construction productivity

In the field of construction economics, input-output analysis based studies' have attracted a lot of interest from the academics and researchers. The wide efforts are to carry out analyses and comparisons of economic indicators in construction sectors across countries and years. There has been little research modelling the construction productivity using input-output tables. This research takes advantage of the input-output analysis to develop a perspective for determining the productivity of an industrial sector. The developed quantitative formulas are fully based on the economic indicators generated from an input-output table. Using the newly published OECD input-output database, historical analyses and comparisons are carried out to indicate the differences of prod uctivi ties of the construction sectors in Australia and Japan.

Accounting for local government boundary changes in South Australia : valuing assets and liabilities or valuing revenue streams

This paper examines the methodologies adopted in the transfer of assets, liabilities, revenues and expenses resulting from boundary changes associated with municipal amalgamations in South Australia during the late 1990s. It investigates the methods employed for apportioning these financial elements, valuations used and financial settlements required. Significant transfers occurred in only three cases. In two cases, councils used simple, pragmatic methods to apportion assets and liabilities, similar to those used previously in Victoria. In the third case a transfer price was calculated based on the net present value of revenues. This method is quite different from previous methods examined and is appropriate where one council will make significant future gains at another council's loss because of net revenue transfers.

Limiting the list : human rights and intangible cultural heritage

UNESCO's Convention for the Safeguarding of Intangible Heritage came into force in April 2006, signalling a major expansion of the global system of heritage protection from the tangible to the intangible. It is an expansion that some heritage professionals see as opening up a Pandora's box of confusions and complexities. The conservation of inanimate objects tangible sites and monuments and artefacts - is difficult enough; but the protection of heritage embodied in people raises new sets of ethical and practical issues. The paper canvasses these concerns and focuses on how the notion of human rights must be used as a way of limiting and shaping the Intangible List. In particular it outlines the ways in which the protection and preservation of cultural heritage is linked to 'cultural rights' as a form of human rights. This linkage is not clearly recognised by cultural heritage practitioners in many countries, who view their work merely as technical, or even by human rights workers, despite the abundance of opportunities around the world to witness people struggling to assert their cultural rights in order to protect their heritage and identity.

Measuring moral judgement and the implications of cooperative education and rule-based learning

The Defining Issues Test (DIT), developed by Rest (1986), measures a person's level of moral development using hypothetical social dilemmas. Although the DIT is useful for measuring moral development in social settings, it might not adequately capture an individual's moral judgement abilities in solving work-related problems (Weber, 1990; Trevino, 1992; Welton et al., 1994). In the present study, the moral judgement levels of 97 accounting students were measured over a 1 year period using two separate test instruments, the DIT and a context-specific instrument developed by Welton et al. (1994). The test scores are significantly higher on the DIT than the Welton instrument (between the instruments and over time), suggesting that accounting students use higher levels of moral reasoning in resolving hypothetical social dilemmas and lower levels of moral reasoning in resolving context-specific dilemmas. The difference in test scores was highest during cooperative education (work placement programme), implying that the environment is a significant determinant on students' test scores.

Measuring wellness through interdisciplinary community development: linking the physical, economic and social environment

The aim of this study is to answer the question: Is there evidence that the quality of life of residents in a community that has had community development intervention is different as compared to the quality of life of residents in a nearby community that did not have community development initiatives? This was done by administering community development initiatives in a local area and comparing it to a similar community that did not receive this intervention. The residents of these communities rated the quality of their lives and communities in two purposively selected suburbs in Perth, Western Australia using the Australian Unity Wellbeing Index to measure individual and neighbourhood well-being. The quality of life of residents in both communities is then compared to national averages for quality of life or well-being. Answering this question provides empirical evidence of variation between ratings of quality of life of residents in different communities and highlights the utility of the Wellbeing Index for the evaluation of interdisciplinary community development

Measuring regional sustainability: lessons to be learned

Developing tools for measuring progress toward sustainability has proven a challenging task. Indicators offer an excellent means to explore the success or otherwise of management strategies. They also allow reporting social, economic and environmental aspects of sustainability. To ensure that the tools developed are effective in measuring the progress toward sustainable futures, an evaluation of the methods and the indicators used must be undertaken so that with progress there is learning and with the new knowledge methods can be redesigned to better advance sustainability. This paper discusses a study carried out in the south west region of Victoria, Australia, using indicators as the basis for developing a tool to measure progress toward sustainability. By evaluating the methods and indicators used in the study this paper provides an insight into the challenges encountered and the lessons learned. Issues explored include selecting indicators, collating data, integrating social, economic and environmental aspects of sustainability and using an adaptive approach.

An input-output approach for measuring real estate sector linkages

This research aims to measure and compare the total, backward, forward, internal and sectoral linkages of the real estate sector using the hypothetical extraction method over 30 years and explore the role of this sector in national economies and the quantitative interdependence between the real estate sector and the remaining sectors from a new angle. Empirical results show an increasing trend of these linkages, which confirms the increasing role of the real estate sector with economic maturity over the examined period. On the other hand, the significant rank correlations in the linkages imply that the importance of real estate remained fairly stable among highly developed economies over the examined period. This may supply a tool to signal the maturity of an entire economy. Furthermore, the findings can aid both governments making relative policies and businesses choosing strategic partners and location strategies.