International briefing 16: training and development in the Republic of Ireland

This paper explores the landscape of training and development in the Republic of Ireland, a country with an impressive economic record in recent years. Both the Irish economic context and business context are explored. The national system for training and development and the surrounding policy and strategy context are set down. Survey data are drawn upon to examine the nature of training and development at organizational level. Here influence on training and development, levels of expenditure, the number of days per employee category and the dominant methods employed training and development are all discussed. Finally the academic study of training and development in the Republic of Ireland is examined.     

Reasonable and Risk‐Based? Replacing NFIP Generally Subsidized Rates with a Means‐Tested Subsidy

The National Flood Insurance Program was created to seek two often conflicting goals: (i) shifting risks from federal taxpayers to those who choose to live in flood plains and (ii) ensuring flood insurance is available to everyone at “reasonable” rates. Efforts to accomplish the second goal currently take the form of subsidies based on location and the date a home was constructed. The resulting revenue from subsidized insurance premiums is not sufficient to cover the true cost of flood insurance, and federal taxpayers have paid the difference: $30 billion to date. Based on a detailed survey of households in the high‐risk flood zones of New York City (NYC), we find that replacing existing premium subsidies with risk‐based prices and a subsidy for low‐income housing‐burdened households could better meet both goals by ensuring low‐income individuals have access to affordable flood insurance while still saving the federal taxpayer up to $183 million per year in NYC alone.     

Who is considered an ‘older worker'? Extending our conceptualisation of ‘older’ from an organisational decision maker perspective

A refinement of the construct of age, specifically ‘older’, is recognised as a critical measurement concern for experts in both ageing research and policy formation. In this context, we set out to both chronologically define an ‘older worker’ and to identify on what basis the age of ‘older’ is determined. In doing so, we draw on open‐ended survey data (collected in 2011) from a sample of 407 organisational decision makers across all industries in Ireland. Our focus was specifically on the perspective of organisational decision makers because these individuals will be instrumental in facing the challenges associated with workforce ageing. The results show that workers are considered as ‘older’ at a younger age than might be expected and that decision makers conceptualise workers as ‘older’ using various approaches in the organisational context. Our findings contribute to the literature in three ways: firstly, by providing an important empirically derived understanding of the term ‘older worker’; secondly, by empirically examining previously suggested ‘possible’ indicators of age; and thirdly, by demonstrating that these indicators are conceptually and empirically distinct, advancing theory on the concept of age in the workplace.     

Determinants of the corporate decision to capitalize interest

Until 1974, firms could choose, within GAAP, to capitalize or expense interest costs associated with capital expenditures. The predominant practice had been to treat interest as a period expense. However, in 1974, the Securities and Exchange Commission imposed a moratorium on further adoption of interest capitalization by non-regulated firms. This study empirically examines economic factors potentially influencing firms' decisions to expense or capitalize interest prior to the SEC moratorium. We hypothesize that the choice may be affected by (1) the existence of management compensation agreements tied to reported earnings, (2) debt covenant constraints, and (3) the political costs (for some firms) of reporting higher earnings.When compared to the control group, our findings are that (1) the frequency of explicit management compensation packages was not greater for the interest capitalization group, (2) firms with financial ratios closer to likely debt agreement constraints (on dividends, interest coverage, and leverage) tended to elect interest capitalization, and (3) other than the largest firms in the ‘politically sensitive’ petroleum refining industry, the larger firms were more likely to capitalize interest.     

HRD in multinationals: the global/local mix

This article is concerned with how MNCs (multinational corporations) differ from indigenous organisations in relation to their human resource development (HRD) practices, and whether this relationship changes across countries. We question whether local isomorphism is apparent in the HRD practices of MNCs, or whether MNCs share more in common with their counterparts in other countries. A series of hypotheses are put forward and tested, using survey data from 424 multinational and 259 indigenous organisations based in the UK and Ireland. The results suggest a hybrid form of localisation, where MNCs adapt their practices to accommodate national differences, but that these adaptations do not reflect convergence to domestic practice. The results also indicate that MNCs are selective in the HRD practices that are adapted. Evidence from this study indicates that country differences in career traditions and labour market skill needs are key drivers in the localisation of associated HRD practice. In contrast, MNCs, irrespective of national context, adopt comparable systematic training frameworks, ie training‐need identification, evaluation and delivery.     

Tourism and Aldo Leopold's “cultural harvest”: creating virtuous tourists as agents of sustainability

Sustainable tourism aims to achieve a balance between the needs of tourists, the environment, local people, and businesses – a situation complicated by the numerous ethical issues at play. This paper presents an original account of the ethics of Aldo Leopold (1887–1948), a key figure in the development of modern environmental ethics, as it unfolds in his classic work, A Sand County Almanac. We argue that prior interpretations failed to incorporate Leopold's lynchpin cultural harvest idea into his larger “land ethic”, and that a proper understanding of the cultural harvest reveals how tourism and other recreational activities can drive a person's ethical development. Ultimately, the land ethic helps us protect and nurture the most precious sustainability resource: human beings that value and respect the environment. The paper will be of value to tourism scholars, to heritage interpreters, to travel journalists, to tourism marketing staff, and to tourism managers. It shows the enormous opportunities for better marketing and heritage interpretation, notes the potential value of slow tourism, and the need for opening five key areas of the cultural harvest for tourists: storytelling, learning and knowledge, beauty and aesthetic appreciation, rarity and the hunt for trophy, and signature/personality.     

Interactional service failures in a pseudorelationship: The role of organizational attributions

The current research investigates customer responses to interactional service failures, such as a service provider who is rude or inattentive, or unfriendly. We study interactional failures within pseudorelationships, which exist when a customer interacts repeatedly with the same firm but encounters different employees across service occasions. Empirical results demonstrate that customers’ responses to these interactional failures distinguish between the offending employee and the organization. Dissatisfaction with the organization critically depends on the customer's attribution of globality—how widespread the interactional failure is throughout the organization. Globality attributions and dissatisfaction with the organization can be lowered by excellent past experience with the organization; however, that same positive experience increases dissatisfaction with the offending employee. Thus, customers’ discrimination of the organization and employee in a pseudorelationship can work in the organization's favor after an interactional failure, and managing customers’ attributions of globality should be a managerial priority.     

Service failure and recovery: The impact of relationship factors on customer satisfaction

This research investigated how customers' relationships with a service organization affect their reactions to service failure and recovery. Our conceptual model proposed that customer-organizational relationships help to shape customers' attributions and expectations when service failures occur. The empirical results showed that customers with higher expectations of relationship continuity had lower service recovery expectations after a service failure and also attributed that failure to a less stable cause. Both the lower recovery expectations and the lower stability attributions were associated with greater satisfaction with the service performance after the recovery. These effects appeared to be key processes by which relationships buffer service organizations when service failures occur. Ronald L. Hess Jr. (ron. hess@business.wm.edu) (Ph.D., Virginia Tech) is currently an assistant professor of marketing at the College of William & Mary. His research interests include customer responses to service and product failures; organizational complaint handling; and customer assessments of satisfaction, loyalty, and service quality. He has published his research inMarketing Letters and several conference proceedings. Shankar Ganesan (sganesan @bpa.arizona.edu) (Ph.D., University of Florida) is an associate professor of marketing and Lisle and Rosslyn Payne Fellow in Marketing at the Eller College of Business and Public Administration, University of Arizona. His research interests focus on the areas of interorganizational relationships, buyer-seller negotiations, service failure and recovery, new product innovation, and E-marketing. He is the author of several articles that have appeared in leading academic journals, including theJournal of Marketing Research, theJournal of Marketing, theJournal of Retailing, theJournal of Personal Selling and Sales Management, theJournal of the Academy of Marketing Science, and theJournal of Applied Psychology. He currently serves on the editorial review board of theJournal of Marketing Research and theJournal of Marketing. Noreen M. Klein (nklein@vt.edu) (Ph.D., Pennsylvania State University) is currently an associate professor of marketing at Virginia Polytechnic Institute and State University. Her research interests include consumer decision making and the behavioral aspects of pricing, and her research has been published in the theJournal of Consumer Research, Organizational Behavior and Human Decision Making, and theJournal of the Academy of Marketing Science.     

Tourism and hospitality internships: influences on student career aspirations

Research shows that students will often change their career choices relating to the tourism and hospitality industries following work experiences. This qualitative study investigates how participation in one specific type of work experience, an internship, impacts on student participants' career choices and goals. While most respondents did indeed change their career aspirations following the internship, these changes reflected a shift within the industry rather than a shift against entering the industry. Many participants indicated they had switched their goals away from pursuing a career in hospitality in favour for developing a career in tourism, while the reverse was not apparent.