FASB's ASU 2011-7 changes financial statement reporting requirements

FASB's new Accounting Standards Update 2011-07 will change how healthcare entities accumulate and report major portions of their financial statements, including patient revenues, net accounts receivables, and bad-debt expenses. Healthcare entities now must reclassify their provisions for bad debts associated with patient service revenue from an operating expense to a deduction from patient service revenue (net of contractual allowances and discounts). International Financial Reporting Standards do not require healthcare entities to comply with this new standard.     

Conceptualizing Work,Family and Community: A Socio‐Ecological Systems Model,Taking Account of Power,Time, Space and Life Stage

A large body of empirical research now exists about ‘work and family’, much of it in agreement on critical issues. However, it is under‐conceptualized, it over‐researches professional and managerial workers and it under‐attends the larger terrain of work, family and community. This contribution argues the case for a stronger analytical framework around work, family and community and the ways in which they intersect, drawing on concepts commonly used in the field of employment relations. The article utilizes a body of empirical research about work, family and community in Australia to develop Voydanoff's ecological systems model of work, home and community, arguing that it is vital to unpack the ‘black box’ of ‘work’ in a multi‐layered way, to give appropriate weight to various sources of power, and to avoid an individualistic approach to the reconciliation of work, home and community life by locating analysis in a larger social and political context. The contribution proposes a ‘socio‐ecological systems’ model of work, home and community that delineates the four issues of power, time, space and life stage.     

Thin-slicing Tremé as a subjective sashay: heretical pilgrimages to St. Augustine Catholic Church

ABSTRACT

Five heretical field researchers celebrate human subjectivity in a fractured journey toward St. Augustine Catholic Church in the heart of Tremé in September 2015. They populate their diverse pentagonal thoughts with Mary Douglas’ negotiated concepts of purity and pollution, rituals and symbols as a counterweight in their backpacks. Some are inspired by the theatrical mythologies of the guides who take them there, others are stopped in their track by the residual devastation of Hurricane Katrina. Some stop to wonder at Nicolas Cage’s future resting place, others line up at food-trucks to add smells and taste to Tremé’s mediated precreation. Some frame it as a battle ground of past and present injustice, others acknowledge the strife inside the dirty tourist. The thin-sliced meanings acquired on the boulevards to St. Augustine Catholic Church provide a touch of truthfulness, in the idiosyncratic segments, and the spirited spaces in between.     

Assessing the impact of price changes and extreme climatic events on sediment loads in a large river catchment near the Great Barrier Reef

Ocean turbidity (associated with sediment from rivers) can significantly impact reef health. In Australia, there are many plans to reduce sediment loads by encouraging best management practices; there is also interest in the use of market‐based instruments. But it is exceedingly difficult to assess the potential efficacy of market policies, since that requires one to determine how changes in the socio‐economic system (e.g. price changes) impact the biophysical (e.g. sediment loads). We use historical data (from 1938 to 2011) in a vector autoregression model to simultaneously model interactions between the economic and biophysical systems in the Burdekin River catchment adjacent to the Great Barrier Reef (GBR) lagoon. This allows us to statistically test for the impact of changes in prices on sediment load, while controlling for biophysical influences. We find that extreme events have the most impact on sediment loads, but that prices also impact sediment loads. Evidently market‐based policies may have the potential to reduce sediment loads. Our empirical results provide useful information for those interested in the Burdekin River catchment and the GBR; the modelling approach may have wide applicability in a variety of contexts.     

Clear,conspicuous, and concise: Disclosures and Twitter word-of-mouth

Regulatory bodies in the United States and the United Kingdom recently issued revised guidelines concerning the use of endorsements and testimonials in marketing efforts. Of specific interest within these guidelines is the disclosure of a material connection when brand communications are sent within social media platforms such as Twitter. The findings of quantitative and qualitative survey data analysis indicate that consumers may be misled by current disclosure conventions. Managerial implications, policy recommendations, and suggestions for future research are presented in light of these findings.     

Management training for women: International experiences and lessons for Canada

In Canada, there is growing recognition that women play an increasingly important role in the working world. Management training programs for women have been considered as a route to prepare women to be more effective managers. This paper highlights some of the major issues and concerns being discussed outside Canada by those engaged in management education and training for women — objectives and content of programs, nature of participants, training methods, choice of trainers, organization and evaluation of programs. References are made to a few international programs to illustrate how some of these concerns have been addressed. Implications for training programs in Canada, from both practical as well as research points of view, are discussed.Natalie Lam teaches organizational behaviour, human resources management, and organizational communication at the University of Ottawa. Research interests in cross-cultural management, women in management, and inter-disciplinary research (e.g. organizational issues of physical distribution and materials management). Consultant for private and public sector organizations, such as the Canadian International Development Agency, Bell Northern Research, Institute of Canadian Bankers, and the Canadian Police College.     

Umfassende Controllingunterstützung (Teil 2)

Ohne Zusammenfassung     

Kooperationscontrolling

Ohne Zusammenfassung     

Backpacker tourism: sustainable and purposeful? Investigating the overlap between backpacker tourism and volunteer tourism motivations

Alternative tourism, particularly backpacker and volunteer tourism, has developed significantly in recent times. This rapid development has contributed to criticism of potential negative effects, notably of the environmental, cultural, economic and social impacts associated with backpacker tourism. Volunteer tourism, by contrast, has been seen in positive terms as more sustainable, combining altruistic motivations with the travel concept. This paper explores backpacker interest in volunteer tourism and identifies overlaps in motivations between the two forms of tourism; 249 self-administered questionnaires were collected from backpackers within backpacker hostels in central Melbourne, Australia. The findings of this study suggest that a motivational overlap exists between backpacker and volunteer tourists, indicating potential for the creation of volunteer tourism products catering specifically for the backpacker market. This may encourage more sustainable tourism experiences within the burgeoning backpacker market, thus addressing some of the negative criticism of the latter. This paper also discusses the implications of these findings for the marketing and development of volunteer tourism products for both the backpacker and volunteer tourism markets.     

Does ECO certification deliver benefits? An empirical investigation of visitors’ perceptions of the importance of ECO certification's attributes and of operators’ performance

Certification is highlighted as a key sustainable tourism management tool. Yet, very little is known about visitors’ perceptions of such schemes. This is an important gap: the success of certification schemes depends on consumers’ confidence in the quality of products and services that the schemes endorse. This paper surveyed 610 visitors to the Wet Tropics World Heritage Area and surrounds in Queensland, Australia about (1) the perceived importance of various attributes of the ECO certification scheme; and (2) the perceived performance of operators based on those attributes. Data analysis identified aspects of ECO certification and of operator performance that may need improvement. It found that importance of attributes varied across products and visitor groups; at accommodations, most attributes were perceived to be important, Nature (as an aesthetic experience) and Marketing being more important than others, while at attractions and on tours, visitors were indifferent. Younger visitors rated Environment and Conservation more highly than their older counterparts and females rated Conservation more highly than males. Visitors – notably at accommodations – considered that ECO certified operators were performing “better” than non-ECO certified operators on many attributes. How these visitor perceptions translate into reality remains an important topic for future research.