Demand for broad money and expenditure components in Japan: an empirical study

The main objective of the present study is to examine empirically the long-run relation of broad money demand and its determinants in Japan. In contrast with previous study, the present study considers various components of final expenditure demand as determinants that are final consumption goods, expenditure on investment goods and exports. Using quarterly data over the period 1973Q1–2000Q2, the results of the bounds test [J. Appl. Econ. 16 (2001) 289] indicate a stable long-run relationship between demand of real M2 and its determinants. The empirical results also highlight that different domestic demand components yields different effects on Japanese broad money demand behavior. The estimated unrestricted error-correction model appears to track the data well and the results have important policy implications.     

Social Networking the Brand—An Exploration of the Drivers of Brand Image in the South African Beer Market

Social network marketing has risen to the fore as an innovative and cost effective method of reaching a target audience. However, owing to the recentness of this marketing technique, there is little scholarly research in this area, especially in emerging markets. This study considered the impact of interactivity and media richness on brand attitude and brand image in the South African beer market. It also tested whether brand involvement has a moderating effect in this regard. The empirical work was conducted through an electronic survey of Facebook fan page users. The results revealed that interactivity had a positive effect on brand attitude, whilst media richness did not. Brand involvement, tested for a moderating effect on the above relationships, was not found to be significant. As expected, brand attitude was found to be strongly linked to brand image in this context. The findings stress the importance of bidirectional communication in favor of media rich design. This suggests that marketers of beer would be well advised to engage with customers on fan pages in routinely responding to their comments and allowing them to upload suitable content. If consumers feel that they have ‘ownership’ of these pages and are able to have a positive influence on brand evolution, fan pages are likely to yield positive results in social media campaigns.     

The emergence of the tax official into a T-shaped knowledge expert

Public sector officials have had to engage in new ways of working to reflect the changing practices of the public sector. This paper uses the specific case of professional tax officials in the UK tax administration to examine this broader context, by a longitudinal study. Tax officials are being disciplined by the changing working practices of the tax administration. The tax official becomes a T-shaped tax official who has emerged from a bureaucratic inward facing technical civil servant to become an outward facing new style tax official who still has to engage with the detailed technical tax knowledge as a knowledge expert (the vertical part of the T) but also has to relate to the new way of operating in a strategic and marketing organisation (the horizontal part of the T). This changing role of the tax official has tax policy implications and impacts on the social and organizational aspects of the tax compliance process.     

Using a systems framework to develop higher level thinking skills in cost/management accounting: Experimental evidence

The teaching of learning and thinking skills has become a primary objective of accounting education. Recent cognitive research has emphasized the importance of a framework for the organization of knowledge in attaining these skills. This paper examines whether a systems framework leads to improved long-term learning and higher level thinking skills. The systems framework involves the identification of objectives, users, inputs, and outputs, in addition to the calculation process. A learning experiment was conducted in which the systems framework was used for organizing material presented to students and for practice exercises. This study suggests that the systems framework enhances long term learning and higher level thinking skills. These results support the recent emphasis on information systems in accounting education.     

Value,Exchange and the Social Economy: Framework and Paradigm Shift in Urban Policy.

A market paradigm has been dominant in the field of community development, defining how governmental officials, development professionals and even academics view the world, and influencing the way problems are identified, the kind of questions asked, the solutions considered, the criteria for ‘success’ and even the evaluative methodologies employed. This article maintains that the market paradigm has not succeeded from the micro-social perspective of the residents or the development of their communities as a whole. By problematizing two concepts embedded in the market economy paradigm, value (both monetized and non-monetized) and exchange (terms of trade), we offer a concrete vision of urban policy analysis from a social economy paradigm.     

Nurses leading the response to the crisis of palliative care for vulnerable populations

All nurses are prepared to be generalists in palliative care. Within the discipline there are nurses who seek advanced educational preparation and develop clinical expertise in palliative care nursing. These are our leaders in palliative care nursing who can exert influence in all health care settings to support nurses providing palliative care. It is nurses and advanced practice nurses in partnership who are capable of developing and advocating for palliative care across settings. The focus of care is the person, not the diagnosis or the setting. The viewpoint that "all nursing care is palliative care" can transform health care with nurses taking the lead.     

Employer training in Australia: current practices and concerns

This paper presents and analyses results from a research project on current trends in employer training in Australia. While the formal vocational education and training (VET) system is well‐researched, the everyday training that happens in workplaces is relatively under‐researched in Australia. Using some of the results of an employer survey undertaken in 2015, the paper describes and analyses employer‐based training across a range of industry areas. The survey included groups of questions on a range of matters, including the reasons why employers train, and how these relate to employers’ perceptions of their operating environment, and the structures they have in place to manage and organize training. Detailed data are provided about three specific forms of training: in‐house training and learning; the use that employers make of external providers of training; and employers’ use of nationally recognised training – training from the VET system. Finally the paper reports what managers said about the barriers to providing more training. The paper analyses the findings in relation to the literature and also identified changes over time in training practices in Australian companies. Implications for training policy and practice, as well as for future research, are identified.