Being Good Parents or Being Good Citizens: Dilemmas and Contradictions of Urban Families in Middle‐Class Enclaves and Mixed Neighbourhoods in Germany

In recent years, cities have become ever more attractive to middle‐class families. On the one hand, middle‐class families tend to withdraw into (often newly built) socially homogeneous middle‐class neighbourhoods. On the other hand, they are also known to move into inner‐city and socially mixed areas, thus triggering processes of gentrification. Academic literature has often denounced these housing choices as being either ‘separatist’ or ‘revanchist’, more broadly categorized as strategies of ‘middle‐class disaffiliation’. Although there is a grain of truth in these interpretations, the reality is certainly more complicated. In our research on middle‐class parents’ housing and neighbourhood choices as well as their patterns of neighbourhood use, carried out in each of the two types of residential area mentioned above, we have only very rarely found an explicit desire to draw boundaries that exclude those ‘beneath’ them. We rather argue that the housing choices and neighbourhood‐related activities of middle‐class family households are heavily influenced by the specific dilemmas the interviewees face as (working) urban parents. While a significant number of respondents worry about the social sustainability, justice and cohesion of urban society, they are also concerned about the future prospects of their children. Many find it difficult to reconcile these conflicting normative demands under the prevailing circumstances.     

Barriers to the “key supplierization” of the firm

The phenomenon of key supply management (KSM) in business companies is far less investigated than the phenomenon of key account management (KAM) which beneficiates, both in practice and in an academic context, from a growing interest. This article is based on the empirical analysis of a sample of 10 international companies which have recently launched KSM programmes or are currently working on launching such programs. It examines the difficulties these companies come up against when implementing such programmes and proposes to organize these difficulties around three dimensions: 1) the difficulties in implementing real supplier portfolio approaches; 2) the narrow view of value co-creation with suppliers, and 3) the persistent lack of integration of the purchasing function with other internal functions within the company. The conclusion of the article is that KSM is far from being a mere symmetric phenomenon of KAM. Several implications are then discussed in relation to the implementation of KSM programmes within companies.     

Steuerpolitik und Wirtschaftswachstum

The design of the tax system matters for economic growth. During times of economic crisis, tax instruments such as temporary tax cuts can be used to soften adverse effects on the economy by stimulating private and corporate spending. However, empirical evidence suggests that the overall impact of short term tax policies is limited. In the long run, the structure of the tax system is essential to building up an investment friendly and innovation-stimulating environment, which will promote sustainable economic growth.     

Urban air pollution in China: destination image and risk perceptions

Inbound tourist arrivals into China have been declining in recent years, possibly in response to increasing levels of urban air pollution. To examine Westerners’ contemporary views on China as a travel destination, with a particular focus on air pollution, this research surveyed 600 US and Australian residents. An online panel survey collected data on cognitive and affective destination image, cognitive and affective risk perceptions, intention to visit China and key demographic variables. The findings show that, while China's cognitive image attributes were perceived positively, potential travellers expressed negative views about travel risks in China in general and about air quality in particular. Importantly, feelings towards the risk of air quality had a significant negative impact on destination image as well as intention to visit China. The research contributes to theory by highlighting the importance of considering affective risk perceptions in destination image studies. While some market segments seemed less sensitive to air pollution than others, this paper concludes that unless China proactively addresses the problem of air pollution, for example by seeking to stimulate positive feelings, international arrivals may continue to be compromised.     

Readability of accountants’ communications with small business—Some Australian evidence

This paper explores the readability of a new and non-corporate narrative area, accountants’ communications with small business. The distinctive motivations, agendas and interests of small business managers are considered. The findings are informed by rationales from Shearer's (2002) thesis on the influence of neoclassical economics on accounting discourse. The study finds low readability accentuated by potentially low reader interest with accounting documents composed according to conventional accounting's rules and statutory requirements. Higher readability and document content which informs small business managers’ interests is evident when accountants are not compelled to author documents with reference to these professional rules and legislation.     

Differences and similarities between female students and male students that succeed within higher technical education: profiles emerge through the use of cluster analysis

This study focuses on female and male students who succeed in engineering programmes in Sweden, and why they have success. Data were collected through a questionnaire sent to all engineering students in Sweden registered for their seventh semester during year 2012 and about 30 % of the students in the cohort responded on several questions. The answers were then analysed and interpreted using Pierre Bourdieu’s theory and the concept of capital. The female-students as well as the male-students emerged as homogeneous groups, but SPSS-clustering shows differences and similarities between four female student-profiles and five male students-profiles. The female students who come to graduate as engineers have experiences and resources that seem to be fruitful: well-educated parents, positive attitudes to the engineer students’ traditions, and a positive view of the engineering profession. In addition, they value the traditional teaching with lectures and self-studies. They seem not to have been inspired by compulsory school teaching or teachers there. The male students have the same experiences and resources but there are differences. Among female students, a profile emerges which is absent among the male students and which emphasises the importance of doing good for society, people, and the environment in their future professional roles. Among male students, the student profiles which emerge include one with a primarily practical and technical capital despite the lack of a high degree of educational or scientific capital.