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Purpose– The purpose of this paper is to examine the contradiction between sustainability and accounting practices, underpinned by reporting standards and question whether financial statements prepared in this way represent a true and fair view? The paper highlights the disregard for externalities as a fundamental obstacle to sustainable reporting and proposes taxation designs to recognise the costs associated with externalities as the basis for equitable reporting, pricing and sustainable business practices.Design/methodology/approach– The approach taken uses Smith's (1776) tenets of a good tax, to consider characteristics of taxation that may be harnessed for financial reporting, valuation, economic substance and legal form.Findings– The findings reveal a case for further examination of the efficacy of taxation, alongside a full-cost accounting approach, to benefit sustainable reporting.Research limitations/implications– The implications of the research are a possible whole reappraisal of costs and prices to recognise the sustainability dimension and place it at the heart of the corporate agenda. The limitations arise from contestable valuation of sustainable matters, arising from a lack of an agreed theoretical framework.Originality/value– The paper proposes a realignment of costs and prices to correct market imperfection through the innovative application of taxation, but without a fundamental reappraisal of the economic status quo upon which Western-style capitalism is underpinned.

Get inside Japan's invisible behemoth to see the future of global business Good Risks is a fascinating insight into ORIX, a global giant whose business empire straddles the world, but which has managed to remain out of the media spotlight for half a century. Award winning author David Russell explains how this Japanese company has transcended its national identity to become a global player, and what that means for everyone else. In a series of one-on-one interviews with senior executives at ORIX companies around the world, readers gain a firsthand glimpse of the inner workings o

"Eastern Air Lines began in 1926 and last flew on January 18, 1991. Aviation pioneer Harold Pitcairn was the founder. He built airplanes and began the first carrier air mail route from New York to Atlanta under his company, Pitcairn Aviation"--

[EN] This article describes a tradition of Anglophone North American higher education (HE) researchconcerning the role of writing in learning and development. The research tradition is associated with aforty-year-old education reform movement called Writing Across the Curriculum (WAC) or Writing in theDisciplines (WID). The movement encourages teachers in different disciplines to become interested intheir students' writingand to improve their writing and their disciplinary education (formation) throughwriting. The research on WAC/WID uses methods familiar in educational research (and to a lesser extentapplied linguistics) to understand the roles writing plays in disciplinary work and disciplinary formation,often in relation to writing in other institutions (business, government, etc.).The foregrounding ofwriting in WAC/WID has reveled six structural, institutional contradictions in US HE: 1) writing astransversal versus writing as specialized; 2) genre conceived as a container of content--aform/contentdualism--versus genre conceivedas social action; 3) writing as a means of assessing learning of contentversus writing as a tool of intellectual / professional / personal development; 4) writing for a socialmotive of schooling (epistemic) versus a social motive of work (pragmatic); 5)the masters or doctoralthesis as a last educational hurdle versus a first professional performance; 6) and (teaching) writing forsocial/disciplinary reproduction versus (teaching) writing for social/disciplinary change. ; [ES] En este artículo sedescribelatradicióndelainvestigaciónanglófona de América del Norte acerca delrolde la escritura enla enseñanza y elaprendizaje en la educaciónsuperior.Latradición de investigaciónestáasociadacon unmovimiento dereforma de laeducaciónde más decuarenta años,denominado"escrituraa través del currículo"(Writing Across the Curriculum;WAC) o "escritura en las disciplinas"(Writing in the Disciplines;WID).El movimientoanima a losprofesores de lasdiferentes disciplinasainteresarse pormejorarla escriturade ...

This article describes a tradition of Anglophone North American higher education (HE) research concerning the role of writing in learning and development. The research tradition is associated with a forty-year-old education reform movement called Writing Across the Curriculum (WAC) or Writing in the Disciplines (WID). The movement encourages teachers in different disciplines to become interested in their students' writing and to improve their writing and their disciplinary education (formation) through writing. The research on WAC/WID uses methods familiar in educational research (and to a lesser extent applied linguistics) to understand the roles writing plays in disciplinary work and disciplinary formation, often in relation to writing in other institutions (business, government, etc.). The foregrounding of writing in WAC/WID has reveled six structural, institutional contradictions in US HE: 1) writing as transversal versus writing as specialized; 2) genre conceived as a container of content--a form/content dualism--versus genre conceived as social action; 3) writing as a means of assessing learning of content versus writing as a tool of intellectual / professional / personal development; 4) writing for a social motive of schooling (epistemic) versus a social motive of work (pragmatic); 5) the masters or doctoral thesis as a last educational hurdle versus a first professional performance; 6) and (teaching) writing for social/disciplinary reproduction versus (teaching) writing for social/disciplinary change. ; En este artículo se describe la tradición de la investigación anglófona de América del Norte acerca del rol de la escritura en la enseñanza y el aprendizaje en la educación superior. La tradición de investigación está asociada con un movimiento de reforma de la educación de más de cuarenta años, denominado "escritura a través del currículo" (Writing Across the Curriculum; WAC) o "escritura en las disciplinas" (Writing in the Disciplines; WID). El movimiento anima a los profesores de las diferentes disciplinas a interesarse por mejorar la escritura de sus estudiantes y su formación disciplinar a través de la escritura. La investigación desarrollada bajo los movimientos WAC y WID utiliza métodos propios de la investigación educativa (y, en menor medida, de la lingüística aplicada) para comprender los roles que juega la escritura en el trabajo y la formación disciplinar, a menudo en relación con la escritura en otras instituciones (empresas, gobierno, etc.). Situar en primer plano la escritura en los movimientos WAC y WID ha revelado seis contradicciones estructurales e institucionales en la educación superior de los EEUU: 1) la escritura como herramienta transversal frente a la escritura especializada, 2) la concepción del género como un contenedor de contenido –dualismo forma/contenido- versus su concepción como acción social, 3) la escritura como medio para evaluar el aprendizaje de contenidos frente a la escritura como una herramienta de desarrollo intelectual, profesional o personal, 4) la escritura para conseguir la meta social de la escolarización (epistémica) versus escribir para contribuir a la meta social del trabajo (pragmática) 5) las tesis de máster o doctorado como el último obstáculo educativo versus su consideración como la primera actuación profesional, 6) y la escritura (y su enseñanza) para la reproducción social y/o disciplinar versus la escritura (y su enseñanza) para el cambio social y/o disciplinar.

This article describes a tradition of Anglophone North American higher education (HE) research concerning the role of writing in learning and development. The research tradition is associated with a forty-year-old education reform movement called Writing Across the Curriculum (WAC) or Writing in the Disciplines (WID). The movement encourages teachers in different disciplines to become interested in their students' writing and to improve their writing and their disciplinary education (formation) through writing. The research on WAC/WID uses methods familiar in educational research (and to a lesser extent applied linguistics) to understand the roles writing plays in disciplinary work and disciplinary formation, often in relation to writing in other institutions (business, government, etc.). The foregrounding of writing in WAC/WID has reveled six structural, institutional contradictions in US HE: 1) writing as transversal versus writing as specialized; 2) genre conceived as a container of content--a form/content dualism--versus genre conceived as social action; 3) writing as a means of assessing learning of content versus writing as a tool of intellectual / professional / personal development; 4) writing for a social motive of schooling (epistemic) versus a social motive of work (pragmatic); 5) the masters or doctoral thesis as a last educational hurdle versus a first professional performance; 6) and (teaching) writing for social/disciplinary reproduction versus (teaching) writing for social/disciplinary change.