This study focused on economic and environmental equity in tourism and recreation dependent communities in the U. S. In the economic equity section, research was conducted to do an empirical analysis of the income distribution in nonmetropolitan tourism and recreation dependent communities. In the environmental equity section, this study evaluated conceptual and theoretical understanding dealing with tourism and the environment and addressed the importance of environmental equity issues. A key objective of this study is to examine economic equity across different income groups and race in nonmetropolitan tourism and recreation dependent communities. By comparing economic equity between nonmetropolitan tourism and recreation dependent communities and other industry dependent nonmetropolitan communities, the differences of income inequality between those communities were explored. This study also assesses how tourism and recreation development contributes to economic equity in nonmetropolitan tourism and recreation communities in the U. S. In particular, determinants of income inequality were investigated. Income distribution of nonmetropolitan tourism and recreation dependent communities is more unequal than that of nonmetropolitan manufacturing dependent communities in the U. S. Tourism and recreation development contributes to increase income inequality while manufacturing related development is likely to reduce income inequality. The positive effect comes from the inequality of earnings in tourism and recreation employment. Race dualism shows a positive relationship with income inequality. This result suggests that the racial difference in income distribution plays an important role in increasing income inequality. There is a positive relationship between the south region and income inequality irrespective of community type and suggest that the regional variable is still an essential component for understanding income inequality in the U.S. This study addresses the need of an environmental justice framework for improving environmental equity across stakeholders in the process of tourism and recreation planning and development. Equity within/between social groups and inter and intra-generational equity should be taken into account for sustainable tourism and recreation development. The analytical framework for assessing environmental equity that this study suggested will be a good foundation for further development of environmental equity framework in the context with tourism and recreation development.

The persistence of water conflicts in many arid regions is not simply a matter of water shortages, but rather the lack of equitable agreements that govern the allocation of disputed water resources to mitigate the adverse impacts of hostility and resentment. As such, equity is at the heart of many trans-boundary water disputes. Mindful of the dynamics and implications of inequitable water allocation on inter-state relationships and overall regional stability, this research aims at eliciting and developing theoretical criteria for equitable distribution of water (process equity) responsible for creating equitable outcomes and perception. This research makes the distinction between “process equity” and “outcome equity” and their impact on attaining and sustaining water security, peace, and hydro-stability. These parameters of equitable processes will be developed through a review of current literature addressing the issues of water equity in arid regions, coupled with case study analyses and cross-case comparisons and semi-structured interviews of key water negotiators. These key cases will be selected through a systematic screening methodology that analyzes nine pertinent cases. Collectively, employing these methods will yield in-depth analysis and findings applicable to other international water dispute cases in the context of arid regions. Proposing an alternative strategy that views water as a catalyst for peace and cooperation rather than conflict and altercation, this research further advocates for the development and adoption of an interdisciplinary, transformative approach to conflict resolution to advance water disputes to plausible and implementable agreements. Aiming to inform the theory and practice of hydro-diplomacy along disputed water resources, this approach encapsulates three key components, including rules of engagement, mechanisms of engagement, and neutral third-party mediation. Water satiety is identified as a major characteristic of equitable water allocation agreements that ensure the level of satisfaction of all involved stakeholders and the extent to which acceptable agreements, durable implementation, and sustainable relationships among co-riparians are attained and maintained. / text

<p>The problem investigated in this study is that gender equity and change management in the City of Cape Town and in particularly the Diversity Equity and Change Management Department, has not been adequately assessed and a coherent set of options to address this problem has not yet been adequately researched. In particular, the situation is that senior management is not representative and that recruitment and appointment procedures as well as the change management process are not conducive to gender equity. The nature of this study is qualitative and the case study method has been utilized. The scope of the study is on gender equity and the change management process followed by management and staff at the City of Cape Town, in particular the Diversity Equity and Change Management Department since 2000 to 2007, with the view of proposing options for improvement. In 2006 the City of Cape Town Employment Statistics indicated that 80% of top management within departments across the City is still white males. At professional and middle management level white males and females dominated this level with 69.5%. In the technical and associate professions, the tally for whites is 38% and at elementary level 6.5% (Department Human Resources HRD IT System, July 2006). In order to equalize employment statistics in the COCT drastic steps should be taken to eliminate imbalances between both Black and white employees in terms of occupational levels. Disadvantaged Black women and men should benefit from employment, recruitment and selection, appointments and training and development processes and the acquisition of knowledge and skills beyond those acquired within the realm of empowerment. However, women should be adequately represented not nearly in the workplace but overall to enable them to participate in the decision-making of important work related and home related issues. Women should keep on addressing inequality and gender equity to enhance change processes and gender awareness amongst themselves and in the workplace. The gender institutional framework within the COCT as a whole in particularly the Diversity Equity department and the active participation in decision-making in the various structures of the City combines with their history of politics in the women&rsquo / s movement to augur well for continued gender sensitivity in policy formulation and outcome.</p>

Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer-specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its successive manifestations has been justified as fair; that is, what vertical equity in the New Zealand income tax looked like and how it was justified. This thesis considers the practice of the New Zealand income tax since its introduction in 1891 until 1984. By illuminating an employee’s lived experience of the income tax, it illustrates what taxation fairness actually looked like in practice, and contrasts this with the rhetoric of those responsible for the tax. It concludes that the reality of external events, rather than the rhetoric of taxation fairness, appears to have been the main driver of taxation practice. By focusing attention on the experience of the taxpayer, rather than merely on aggregated taxation data, legislative provisions or political discussion, the thesis permits the political rhetoric or fairness to be assessed against the fiscal impact on personal taxpayers. The thesis commences by reviewing certain influences on New Zealand income tax thought: from religion, antiquity, and more particularly from certain key British philosophers. It finds that despite their importance, these do not provide a clear direction for taxation policy. The thesis then shifts from philosophical discussions of what constitutes a fair tax to look at what the income tax actually looked like in the case of a wage or salary earner. It adopts an inductive approach by calculating the effect of the income tax legislation on employees at three income levels and in three domestic situations. The resulting nine cases demonstrate how taxpayers were distinguished for the purposes of vertical equity. Returning to the sources, this thesis then reviews contemporary Parliamentary Debates and Reports for evidence of how Parliament justified the practice of vertical equity in the income tax. Despite frequent appeals to fairness or equity, no clear basis was found. Rather, significant changes to the income tax, and thus to the practice of vertical equity, largely reflected pragmatic responses to political or economic events. Yet once such crises had passed, the income tax, and vertical equity in that tax, did not revert to the pre-crisis shape, but rather conformed to a new paradigm.

Techn. University, Diss.--München, 2007.

Zugl.: München, Univ., Diss., 2006

Equity crowdfunding är ett relativt outforskat fenomen, men trots detta finns det viss forskning på ämnet. Den forskning som tidigare har gjorts är utifrån ett traditionellt synsätt på organisationer. Vi ville med hjälp av en kvalitativ studie undersöka och skapa förståelse för vilka andra värden och betydelser än ekonomiskt kapital som aktörer förknippar med equity crowdfunding. Vi hade en viss förförståelse och ville med hjälp av denna skapa en djupare förståelse. Därför valde vi att intervjua fem aktörer som alla har en koppling till bolag som genomfört en equity crowdfunding-kampanj. Med hjälp av ostrukturerade intervjuer lät vi respondenterna tala fritt om sina erfarenheter och utifrån detta kunde vi sedan bilda vår teoretiska referensram. De teman som vi funnit utifrån vår empiri är symboler, identitet, gränser, makt, socialt kapital samt humankapital.

x, 51 p. : ill. / New equity shares are sold for raising capital via a primary seasoned equity offering (SEO). In their 2010 article, Murray Carlson, Adlai Fisher, and Ron Giammarino discovered an intriguing relationship between market volatility and primary SEOs, namely that the volatility decreases before a primary SEO and increases thereafter. This pattern contradicts the real options theory of equity issuance for investment. In this study, I examine in greater detail whether the pre- and post-issue volatility dynamics are related to the probability of issuing new equity. I find little evidence that the decision to conduct a primary SEO depends on changes in market volatility after controlling for previously recognized determinants of SEOs. This reconciles the volatility finding of Carlson et al. with the real options theory of equity issuance for investment. I also examine secondary SEOs, in which only existing equity shares are sold and therefore no capital is raised by the firm. For secondary SEOs, real options theory makes no predictions about risk changes around the events. I find that market volatility tends to decline before a secondary SEO, a finding which warrants further attention. / Committee in charge: Dr. Roberto Gutierrez, Chair; Dr. Ekkehart Boehmer, Member; Dr. Wayne Mikkelson, Member; Dr. Jeremy Piger, Outside Member

Magister Administrationis - MAdmin / The problem investigated in this study is that gender equity and change management in the City of Cape Town and in particularly the Diversity Equity and Change Management Department, has not been adequately assessed and a coherent set of options to address this problem has not yet been adequately researched. In particular, the situation is that senior management is not representative and that recruitment and appointment procedures as well as the change management process are not conducive to gender equity. The nature of this study is qualitative and the case study method has been utilized. The scope of the study is on gender equity and the change management process followed by management and staff at the City of Cape Town, in particular the Diversity Equity and Change Management Department since 2000 to 2007, with the view of proposing options for improvement. In 2006 the City of Cape Town Employment Statistics indicated that 80% of top management within departments across the City is still white males. At professional and middle management level white males and females dominated this level with 69.5%. In the technical and associate professions, the tally for whites is 38% and at elementary level 6.5% (Department Human Resources HRD IT System, July 2006). In order to equalize employment statistics in the COCT drastic steps should be taken to eliminate imbalances between both Black and white employees in terms of occupational levels. Disadvantaged Black women and men should benefit from employment, recruitment and selection, appointments and training and development processes and the acquisition of knowledge and skills beyond those acquired within the realm of empowerment. However, women should be adequately represented not nearly in the workplace but overall to enable them to participate in the decision-making of important work related and home related issues. Women should keep on addressing inequality and gender equity to enhance change processes and gender awareness amongst themselves and in the workplace. The gender institutional framework within the COCT as a whole in particularly the Diversity Equity department and the active participation in decision-making in the various structures of the City combines with their history of politics in the women's movement to augur well for continued gender sensitivity in policy formulation and outcome. / South Africa

This study aims to extend previous research studies investigating drivers of customer equity in a business-to-business environment. The study also aims to address the role of relationship benefits on customer equity in a business-tobusiness environment beyond psychological, functional and social benefits. Furthermore the study focuses on the importance of building relationships influencing customer equity in organisations operating in a business-to-business environment. The study is based on two phases. Phase one consisted of face-to-face interviews with experienced professional individuals from three different industries. These industries covered financial services, utility services and property development within a South African demographic. The data gathered from these interviews was combined with literature to understand the drivers of customer equity and the role that relationship benefits play on customer equity. Data was also gathered from a 146 questionnaires and statistically processed. Significant findings made in the study reflect the importance of customer equity within business-to-business environments. Further focusing on the importance for organisations to build long-term relationships with their customers. this will finally explain the significant impact that relationship benefits have on customer equity beyond psychological, functional and social benefits for organisations in business-to-business environments. The study recognises that the individual customers and the organisation on its own will both benefit from developed customer equity, highlighting the fact that not one driver of customer equity is exclusive to the next. Contributions made for academic purposes include hypothesised variable on customer equity, with the main aim on relationships. This study will be beneficial for various departments in organisations that interact with customers and want to improve their customer relations, specifically organisations operating in a business-to-business environment. / Dissertation (MBA)--University of Pretoria, 2013. / zkgibs2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted