A STUDY OF RETAILER AWARENESS IN THE MARKETING OF BEEF IN ALBERTA*

Opinions about beef retailing were obtained from meat retailers in the province of Alberta. The study revealed that meat retailers do not have adequate consumer information and do not recognize the importance of such information to their operations. Furthermore, the study indicated that the retailer is basically conservative in his attitude to change and innovation and that meat retailing is production, not marketing, oriented. This study disclosed that the most important problem currently facing beef retailers is related to the present grading system. The present grade standards encourage the production of overfat carcasses. Overfinished carcasses are the primary cause of low net retail margins. Irregularity of supplies and the need for consumer education are also cited as problems of beef retailing. On a fait un sondage des opinions auprès des détaillants de viande dans la Province de ?Alberta sur la vente en détail du boeuf. ?étude a révélé que les détaillants de viande n'ont pas de renseignements consommateurs adéquats, et qu'ils ne reconnaissent pas ?importance de tels rensei nements dans leurs opérations. En plus, ?etude a indiqué que le détaillanl est foncièrement conservateur dans son attitude en ce qui concerne les changements el ?innovalion; et que la vente en dètail de la viande est orientèe vers la production et non pas vers le marchè. ?étude a révélé que le problème le plus crucial que recontrent couramment les détaillants de bouuf est en rapport direct avec le système actuel de classement. Les standards de classement actuels encouragent la production de carcasses sur-graissée. Ces carcasses sont la source principale de has bénéfices nets dans la vente en détail. On aborde également les problèmes de ?irregularité de la marchandise et de besoin ?éducation du consommateur dans la vente en détail du boeuf     

Attitudinal Barriers to Women's Career Progression in Accounting in Australia

The literature on women's career progression in the professions has suggested a number of categories of factors that may explain the observed gender differences. This study uses data from a survey of Australian accountants to show the extent of differences between male and female accountants in their attitudes towards their careers. There are some differences between the genders in their ideas about requirements for promotion (although these are generally small) and in aspects of job satisfaction. Males aged more than 30 have higher levels of ambition and place more emphasis on career planning than do females over 30.     

The application of development economics: general principles and context specificity

The purpose of this paper is to consider the application ofdevelopment economics at the methodological level. In particular,given the shortcomings of both the modernist and postmodernistapproaches to development policy, we consider an alternativeapproach, drawing on critical realism, which combines the benefitsof generality with the benefits of attention to specificityof context. The approach is illustrated by showing how principlesin development economics addressing issues of globalisationand peripherality can serve to illuminate some of the causaltendencies at work in a developed economy such as Scotland.     

Gender,ethnicity, and unequal opportunity in colonial Uganda: European influences,African realities,and the pitfalls of parish register data

The renaissance of African economic history in the past decade has opened up new research avenues for studying the long‐term social and economic development of Africa. A sensitive treatment of African realities in the evaluation of European colonial legacies and a critical stance towards the use of new sources and approaches is crucial. In this article, we engage with a recent article by Meier zu Selhausen and Weisdorf to show how selection biases in, and Eurocentric interpretations of, parish registers have provoked an overly optimistic account of European influences on the educational and occupational opportunities of African men and women. We confront their dataset, drawn from the marriage registers of the Anglican Cathedral in Kampala, with Uganda's 1991 census, and show that trends in the literacy and numeracy of men and women born in Kampala lagged half a century behind those who wedded in Namirembe Cathedral. We run a regression analysis showing that access to schooling during the colonial era was unequal along lines of gender and ethnicity. We foreground the role of Africans in the spread of education, and we argue that European influences were not just diffusive but also divisive, and that gender inequality was reconfigured rather than eliminated under colonial rule.     

The environmental effect of car-free housing: A case in Vienna

A case-control study of the car-free model housing project in Vienna was conducted to evaluate whether people living in this settlement have more ‘sustainable lifestyles’ than people living in comparable buildings in Vienna. Another aim was to identify the lifestyle characteristics and household activities which significantly influence the environmental impact of the residents of the car-free housing project and a control group. The control group, referred to as the reference settlement, was chosen from a nearby building complex, with similar characteristics, but without the car-free feature. Household consumption patterns were estimated based on interviews in combination with data from the Austrian consumer expenditure survey and the national accounts. The evaluation of household environmental impacts uses emissions estimates from the Austrian national accounting matrices including environmental accounts and data from life-cycle assessments. Households from the car-free settlement have substantially lower environmental impacts in the categories of ground transportation and energy use; their CO₂ emissions of these two categories are less than 50% of those living in the reference settlement. The households in the car-free settlement have somewhat higher emissions in the categories air transport, nutrition, and ‘other’ consumption, reflecting the higher income per-capita. As a result, the CO₂ emissions are only slightly lower than in the reference settlement, but the emissions intensity is 20% lower. Both household groups have significantly lower environmental impacts than the Austrian average reflecting less car use and cleaner heating energy in Vienna.     

Resourcing evidence-based practice in ambulatory care nursing

Ambulatory care nurses may benefit from not only developing knowledge and skills in evidence-based practice (EBP), but also in identifying and providing sufficient resources for EBP to be implemented and sustained. Organizations should select one of the five conceptual models available in the literature to guide development and implementation of EBP. Costs of implementing and sustaining EBP include expert consultation, facilitators, staff time, informatician time, and data management. Benefits of EBP include improvements in patient care quality and safety, as well as regulatory compliance and risk management. Resources supporting EBP include professional literature available via the Internet and databases or agencies, such as ARHQ, professional organizations, and funding through grants.     

Time-driven activity-based cost analysis for outpatient anticoagulation therapy: direct costs in a primary care setting with optimal performance

Objectives: To determine how overall cost of anticoagulation therapy for warfarin compares with that of Novel Oral Anticoagulants (NOACs). Also, to demonstrate a scientific, comprehensive, and an analytical approach to estimate direct costs involved in monitoring and management of anticoagulation therapy for outpatients in an academic primary care clinic setting, post-initiation of therapy.

Methods: A population-based cross-sectional study was conducted in conjunction with observations of patient care processes between August 2014 and January 2015. The study was conducted in an academic primary care outpatient setting at Mayo Clinic’s warfarin anticoagulation clinic, Rochester, MN. The anticoagulation clinic serves patients 18?years of age or older in Warfarin therapy management, for any indication, after referral from the patient’s primary care provider. The study included anticoagulation clinic enrollment data on a population of 5,526 patients. Time-Driven Activity-Based Costing (TDABC) technique was applied. Detailed process flow maps which showed process steps for all the anticoagulation program components and care continuum phases were created. Staff roles associated with each of the process steps were identified and displayed on the maps. Process times and costs were captured and analyzed. The main outcome was direct cost of monitoring and management of anticoagulation therapy, post-initiation of therapy.

Results: The cost of warfarin management for patients who display unstable International Normalized Ratio (INR) is more than three times those who display stable INR over time. (Comparator to distinguish stability: Frequency of point-of-care visits needed by patients.) For complex anticoagulation patients, total cost of medication and monitoring for warfarin anticoagulation therapy is similar to that for NOACs.

Conclusion: Despite warfarin being significantly less expensive to purchase than NOACs, overall warfarin management incurs higher costs due to laboratory monitoring and provider time than NOACs. NOAC treatment, therefore, may not be more expensive than warfarin therapy management for complex anticoagulation patients.     

Old wine in new bottles: IFRS adoption in NHS foundation trusts

UK public sector organizations, including NHS foundation trusts, have changed to International Financial Reporting Standards (IFRS). Treasury aims were ‘to bring benefits in consistency and comparability between financial reports in the global economy and to follow private sector best practice’. This comparative analysis of foundation trusts' financial statements under IFRS shows worse financial results and lower surpluses for the year, higher values of fixed (non-current) assets and more indebtedness than under UK GAAP. Implications of the new accounting regime on comparability and transparency of NHS organizations are discussed—some wine shows improvement, while other wine looks worse in the new bottles.     

Attitudes and Preferences of Kosovar Consumer Segments Toward Quality Attributes of Milk and Dairy Products

ABSTRACT

The dairy market is one of the fastest growing agri-food sectors in Kosovo, yet the farm structure is fragmented. The level of productivity is lower compared with European Union levels and shows potential for improvements. The consumption of dairy products is expected to rise due to income growth and segmentation of consumers that would reflect different preferences for low-fat or zero-fat products, products with natural additives, and so on. On the market level, a significant share of the consumed milk and dairy products is imported. This study aims to better understand attitudes and preferences of Kosovar consumer segments toward milk and dairy products. A quantitative survey with 300 consumers was conducted in major Kosovo cities. Applying a reduced version of the Food Related Lifestyle instrument identified three distinct consumer segments: the conservative consumer segment, the socially oriented foodie, and the information-seeking eco-consumer. The latter two segments are especially open to trying new food products and actively search information about food. All three consumer segments show strong consumer patriotism by believing that domestic milk and cheese are safer than imported products and are of higher quality. This indicates the strong market potential for dairy farmers and companies in the Kosovo, which should develop new food products having these segments in mind. The authors explore the strategies that farmers and companies should use to better target these consumer groups and gain greater access to desirable segments.