Agriculture in the United States,Mexico, Canada Agreement: Agreeing to keep things pretty much the same

North American Free Trade Agreement (NAFTA) was referred to by U.S. President Trump as one of the worst trade deals ever made. Given this billing, one might have expected the result of its renegotiation to be a major change to the trading relationship between the United States and Canada. The new United States, Mexico, Canada Agreement (USMCA), however, retains a great deal of its predecessor. This is particularly true for agricultural trade. Canadian market access into the United States remains virtually unchanged. No major domestic regulatory changes were agreed to by Canada. While there were concessions made on market access for U.S. products into Canada's heavily protected sectors where the supply management policy applies, they do not appear to threaten the system. While the value of the compensation has not yet been announced, compensation for losses that will be suffered by farmers producing under supply management is agreed in principle. The USMCA is an agreement to keep things pretty much the same.     

Making sense of complex data using interactive data visualization

An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making.     

Supervisors and Presenteeism: How do Supervisors Accommodate and Support Skilled Workers with Chronic Health Concerns?

There is a broad literature linking social support to health, which includes evidence that social support from supervisors is positively associated with worker health. In addition, once workers experience a health concern, supervisors may play a key role in supporting workers, keeping them on the job despite health issues. However, there are few studies that investigate the day-to-day strategies supervisors utilize to support their workers and help them stay on the job despite health concerns. The study presented in this paper addresses this gap. Thirty-two supervisors from three companies were interviewed about their experiences supporting and accommodating skilled workers during flare-ups of a health condition. A grounded theory approach was used to analyze the text data and identify themes. Three key themes emerged from the data: 1) workplace policies provide the structure for mutual problem solving; 2) communication skills and existing relationships increase supervisor effectiveness; and 3) strategies were aimed at individual, interpersonal, and institutional supports. Supervisors regularly interact with workers to support and accommodate episodes of illness or pain. While supervisors employ novel and effective strategies, there is an opportunity to improve the range of strategies, better understand and utilize company policies, and facilitate appropriate communication about worker health concerns.     

Scale effects of R&D as reflected in earnings and returns

Using returns to scale as a conceptual foundation, we explore how R&D-related earnings performance and earnings variability depend upon firm size. We find that the positive association between the level of future earnings and R&D intensity increases with firm size, and that the positive association between the volatility of future earnings and R&D intensity decreases with firm size, consistent with R&D productivity increasing with scale. We also show that R&D scale is associated with lower market returns, consistent with the idea that R&D investment risk declines with scale.     

Effects of Product Option Framing and Temporal Distance on Consumer Choice: The Moderating Role of Process versus Outcome Mental Simulations

This research demonstrates that the type of product option framing (additive vs. subtractive) and the temporal distance between an option choice and later buying behavior can influence decision difficulty. In two studies, the authors show that consumers who engage in additive option framing experience greater difficulty in making decisions for the near future than for the distant future, whereas consumers who engage in subtractive option framing experience greater difficulty in making decisions for the distant future than for the near future. In addition, by using theories of mental simulation, the authors show that communication strategies that promote process simulations for distant‐future choices in the subtractive option framing condition and those that promote outcome simulations for near‐future choices in the additive option framing condition are most effective in reducing decision difficulty. These effects hold across varying product categories and varying option prices.     

Bundling attractions for rural tourism development

Tourism is often regarded as a viable solution to economic crisis, especially for remote areas without many development options. While many tourism destinations have strong cultural or heritage assets, not all destinations have primary attractions that can bring visitors to the region. Rather than developing special interest “themes”, rural areas that do not have enough of any one type of tourism resource to act as a primary draw may consider bundling different attraction types to increase visitation. The purpose of this study is to investigate the preferences of visitors to secondary heritage sites and explore the relationship between heritage tourism and alternative, non-heritage activities in rural areas. Findings revealed that motivation to visit small-scale heritage sites consisted of two dimensions: learning and recreation. The two motivational dimensions influenced visitors’ interest in different heritage attractions and likelihood of visiting heritage tourism “scenarios”. As for alternative activities, there was a cluster of “popular” activities that were enjoyed by both learning-oriented and recreation-oriented respondents, but recreation-oriented visitors were more interested in nature-based activities and sport-related activities than learning-oriented visitors. Findings can help rural communities improve secondary attractions and diversify their tourism product by bundling heritage attractions with non-heritage activities.     

Crowding standards at Petra Archaeological Park: a comparative study of McKercher's five types of heritage tourists

To achieve sustainability in heritage tourism, tourists should be placed at the heart of the management and planning processes. Indicators and standards-based frameworks were developed in the field of outdoor recreation management to manage and measure crowding and other problematic issues in parks and related areas. Using normative theory and visual research methods, this article aims to examine crowding standards of tourists at Petra Archaeological Park, and compare these standards between the types of heritage tourists suggested by a model developed by Bob McKercher. Results showed that tourists’ acceptability levels go down with an increasing number of tourists, and tourists who are highly motivated to visit heritage sites (i.e. purposeful and sightseeing heritage tourists) had the most restrictive acceptable number of tourists at the park. The normative standards formulated in this article provided a guidance to manage crowding at Petra.