Measuring International Harmonization and Standardization

This paper analyses six recent studies dealing with the measurement of international harmonization of financial reporting. Methodological issues and problems relating to the definition and operationalization of terms, sources of data, statistical methods and causation are discussed, and an alternative methodology for measuring harmonization suggested.     

The effect of customer dress on attitudes towards selling service by sales associates

Eliminating the criticism levelled towards customer service in retail firms is a current consumer/marketing issue. Customer satisfaction encompasses factors such as sales service and first impression. Research focusing on variables pertaining to emotional labour has the potential of increasing sales productivity and consumer satisfaction. This study represents an exploratory attempt to determine if relationships exists between customer appearance and first impressions and sales service. Results of the study suggest that the potential exists for apparel to influence sales associate customer evaluations as a positive association was found between sales service and first impression.     

ADVANCES IN LOGISTICS AND THE GROWTH OF INTRA‐FIRM TRADE: THE CASE OF CANADIAN AFFILIATES OF U.S. MULTINATIONALS, 1984–1995*

Intra‐firm trade in intermediates between U.S. multinational parents (MNCs) and their Canadian manufacturing affiliates increased dramatically in the 1984–1995 period (i.e., it roughly doubled). Tariff and transport cost declines were far too small to explain this phenomenon. But we show that the advent of improved logistics management practices, including the ‘just‐in‐time’ (JIT) production system, can explain much of the growth of intra‐firm trade. JIT lowers the inventory carrying cost component of intra‐firm trade, and, by 1984, this was more important than tariff and transport costs in many industries. We combine regression analysis with numerous case studies to draw our conclusions.     

PRIVATIZATION OF THE UK'S PUBLIC UTILITIES: THE BIRTH OF THE POLICY 1979–1984

The Conservative governments of the 1980s and 1990s privatized large numbers of state industries. Yet the privatization of the public utilities was not on the political agenda at the time of the May 1979 General Election or during the early months of the first Thatcher government. Privatization of the public utilities was considered both economically unattractive and beyond practical politics. This study details how and why the sale of the public utilities became government policy by the mid‐1980s. In explaining the change two particular developments are singled out. The first involved a commissioned study by the Central Policy Review Staff of the Cabinet Office on whether monopolies could be privatized and the public interest protected. The second was the financing needs of BT at a time of strict controls on public borrowing.     

Social Security Foments the Black Economy

Social security incites a tendency to exploit other citizens. Hermione Parker demonstrates the effects of social benefits in discouraging work and encouraging dishonesty, not least by forcing recipients into the black economy.     

Interest Arbitrators and Their Decision Behavior

We analyze the salary portions of a multi-state sample of police interest arbitration awards to determine what decision criteria (e.g., pay comparability, ability to pay, inflation) arbitrators' mention most frequently. Using the results, we construct measures of these criteria and assess their influence on awarded salaries. We find that arbitrated salaries are related to several of the measures and also to the employer and union salary offers. The parties' offers are also influenced by our measures, indicating that unions and employers attempt to strategically position their offers before the arbitrator.