Canadian university consumer studies courses: a content analysis

This study entailed a content analysis of Canadian university consumer courses offered in 14 human ecology, home economics or related programmes using the Classification System for Consumer Concepts (Classi)¹. Both the baseline data and the refined research methodology fill a gap in the literature as there has not been an examination of consumer studies university courses or curricula in Canada. The three aspects of consumer education (decision making, resource management and citizen participation) are evident in the collection of 58 courses. However, a small number of the 154 Classi concepts received an inordinate amount of coverage in the course outlines leading one to conclude, rightly so or not, that many relevant concepts are under or totally unrepresented. Focus seemed to be on: (a) consumer decision making and marketplace behaviour (especially consumer behaviour); then (b) family and household resource management (especially financial planning); rather than (c) activism, advocacy and protection. Preliminary analysis suggests that the courses seem to be preparing graduates for careers in consumer studies (applied science) and consumer science (basic science) more so than consumer affairs.     

More or Less Equal? Australian Income Distribution in 1933 and 1980*

Utilizing information in the 1933 census we estimate several measures of individual and household income inequality for that year. Allowance is made for the effect of the Depression on the 1933 income distribution, revealing a clearly adverse impact. Comparisons with recent years indicate marked declines in aggregate income inequality.     

Farewell to the intelligentsia: political transformation and changing forms of leisure consumption in the former communist countries of eastern Europe

This paper refers to evidence from studies of young adults conducted in eight different ex‐communist countries from 1993 onwards, but it is based primarily on data gathered in Ukraine, Georgia and Armenia in 2002. The evidence is used to chart the disintegration of the intelligentsia strata that were consolidated under communism. Members were highly educated and were unified by an intelligentsia lifestyle that included the consumption of state‐subsidized high culture and typically involved interest and participation in public affairs. The evidence that is presented shows that under post‐communism higher education graduates continue to be distinguished by their consumption of high culture. However, their occupations are more diverse in terms of work and market situations. Many, especially those in the more intellectual occupations, have been impoverished, state subsidies for their lifestyles having been withdrawn or reduced, making their lifestyles more expensive. The better‐off are now even more exposed to and involved in the new consumer cultures. This paper explains how the cessation of the intelligentsia’s reproduction as a lifestyle group, and the spread of commercial leisure, will have contributed to the post‐1989/91 decline in political interest and activity among young people in the former communist countries of eastern Europe.     

Standard-setting in Australia: Implications of Recent Radical Reform Proposals

We examine the implications of the Howard government's Corporate Law Economic Reform Program as they relate to accounting standard-setting in Australia. A luck of systematic and compelling evidence for wholesale changes to the existing standard-setting process is identified, as is a fundamental shift in the rationale for standard-setting which underlies the proposed changes. We disagree with the main plank of the proposals, that is, that international accounting standards should be adopted in Australia.     

CORPORATE GOVERNANCE AND ACCOUNTING MODELS OF THE REPORTING ENTITY

The IASC’s Framework (1989) allows a choice of accounting models when measuring financial performance. However, subsequent reports by the G4+1 focus exclusively on the version of the Assets−Liabilities=Equity model pioneered by the[16], [17]. Sub-components of income, such as operating income, are acknowledged as important but these are treated as matters for display and are not conceptually defined. The issue of model choice has assumed increased importance following the decision of the EU to require the group accounts of listed companies to comply with International Accounting Standards by 2005. In this paper the emerging literature that links styles of corporate governance to financial and legal systems and then to economic performance is extended to consider the role of accounting model choice. The issue of accounting for non-reciprocal transfers, in particular, government grants, is used to illustrate the reduction in the relevance, reliability and comparability of financial statements that result from the failure to provide a conceptual definition of performance at the level of operating profit. Compliance with UK disclosure requirements for government grants following the 1981 Companies Act is investigated and differences in the corporate governance, financial, legal and accounting systems of Germany, a code law country, and the UK, a common law country, are reviewed. To serve the interests of investors in all jurisdictions and the information requirements of different styles of corporate governance it is recommended that different accounting models be applied to measure operating income and shareholder income in a single income statement.     

A model of government–industry–academic collaboration: mandatory bankruptcy counselling policy in Canada

This paper profiles the chronology of a productive and complex collaborative relationship between government, industry and academia (mainly home economists) that has existed since late 1992 around the policy issue of mandatory bankruptcy counselling in Canada. Changes to the Bankruptcy and Insolvency Act (BIA) in 1992 mandated counselling for bankrupts. A 1994 National Counselling Directive Working Group evaluated the impact of this legislation leading to the establishment of a 1995 Qualifications of Counsellors Task Force charged with developing a blueprint for use with the 1996 development and delivery of a course of study for insolvency counselling. Those completing the course will be the first roster of names in a national registry of qualified BIA counsellors in 1997. This paper attempts to capture the dynamics of managing and respecting the interconnections between stakeholders within the constraints of their political and economic realities.     

Weight status and weight dissatisfaction of college students enrolled in a basic nutrition course

It has been suggested that general dissatisfaction with body weight, or anorexia-like behaviour, may be higher in students majoring in home economics, specifically dietetics, than in students in non-food and nutrition majors. This observation may be problematic in a student's future personal life or professional practice. The purpose of this study was to document the prevalence of general dissatisfaction with body weight, compared with actual body weight, in a group of college students enrolled in an introductory nutrition course. The sample included 169 female and 41 male students. Mean body weight and body mass index were 110 ± 20·7% of ideal and 23·4 ± 4·4, respectively. Dissatisfaction with weight was reported by the majority of students, especially females (76·2%). A significant relationship was found between reported weight dissatisfaction and actual weight status for females (P < 0·001). Furthermore, more females in dietetics were dissatisfied with weight (83%) than females in other majors (75%) although the difference was not significant. These results suggest that, while weight dissatisfaction was not significantly higher in dietetic majors, the high incidence of dissatisfaction in all females is a concern. There are, therefore, potential implications for the educational strategies of home economics faculties regarding appropriate attitudes about weight status and food.