Two alternative estimates of the effects of EEC and EFTA on the pattern of trade

This contribution pursues two of the approaches reviewed in the survey article in this issue, viz, the weighted-share approach and the analytical one. The results of the former are complemented by estimates of the corresponding effects on the level of trade.     

Optimal Tax Deductions for Net Losses Under Private Insurance With an Upper Limit

Kaplow (1992b) shows that governments should not provide a tax deduction for net losses when a private insurance contract is available. However, his findings rest on the assumption that the private insurance is proportional coverage. We find that Kaplow's conclusions may not hold when the private insurance contract contains an upper limit. The findings of our article show that Kaplow's conclusions are sensitive to the assumption that the insurance contract is available in the private market.     

New meaning for the emotional state of the elderly,from a leisure standpoint

Continuing developments in science and technology that affect many dimensions of human life, especially those related to longevity, require responses from social policies and programmes to enable quality‐of‐life improvements in every sector, including leisure. To contribute to research in this area, this qualitative study sought to identify the perceptions of and meanings attached to participation in (active outdoor) leisure by a group of elderly citizens of Araras, São Paulo State, Brazil. Data were collected via questionnaires administered to a mixed‐gender sample of 100 persons, aged between 60 and 80 years, after they had participated in an outdoor adventure/leisure programme. The data were subjected to thematic content analysis. The study revealed that the participants identified positive emotional effects as a result of their participation, relating to their sense of belonging to a group, to their increased quality of life and to their ability to remain physically active.     

On the Validity of the “Importance Minus Performance” Construct—A Genuine Contribution of the Tourism Literature or a Mishap?

Measuring service quality in a reliable and valid manner is crucial. Accordingly, this study explores whether the tourism-oriented Importance-Performance construct is a theoretically sound measure of service quality. The conceptual analysis is followed by an empirical test of the construct's prediction capability within the realm of service quality/satisfaction framework in the tourism context of a large festival. Both the conceptual and empirical results clearly indicate that the validity of the Importance-Performance construct should be strongly doubted, and that tourism and hospitality managers as well as researchers would be better off avoiding the use of the Importance-Performance construct.     

‘Someone else’s blood’: directed blood donation for neonatal transfusion and parental perceptions of risk

In Canada, parents can give blood exclusively for their child’s transfusion, a process known as directed donation. This qualitative study aimed to understand parents’ perceptions in seeking to provide blood for their newborn. Ten parents whose preterm children were cared for in the Neonatal Intensive Care Unit of one Canadian hospital were interviewed. The beliefs and experiences of parents with regard to directed donation were analyzed with reference to their understanding of the risks and benefits of this form of transfusion. Interview data revealed that parents had little knowledge or understanding of the medical benefits and risks of directed donation and based their decision to seek this type of transfusion largely on emotional grounds. In addition, despite their preference for directed donation, most infants whose parents were interviewed in this study, for practical reasons could not be given this type of transfusion. This may have magnified risk perceptions of non‐directed transfusions. Parents need to be better informed about the medical risks and benefits of directed donation and the actual likelihood that their child will be able to receive this type of transfusion.     

Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse regarding the IES by identifying and analysing articles in accounting publications. Two research questions were formulated to explore the topics in the publications and the opinions expressed towards the IES. Several electronic databases were used to access the articles and a content analysis approach was used to examine 110 articles published in English during the period from January 2003 to August 2011. The relatively small number of publications addressing the IES is surprising and possible reasons for this are discussed. The majority present a positive picture of the IES, however the analysis highlights key themes in mixed opinion and more critical articles and also reviews the challenges to IES implementation that are dominant in the discourse. The findings of this study suggest further discussion and professional debate of issues surrounding the accounting IES is needed. Reflection on the discourse can inform further implementation of the international standards in accounting and also developments in international education standards for other professions.     

Usefulness of consolidated government accounts: A comparative study

This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policy-makers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.