Assessing the Effect of Data Collection Mode on Measurement

This paper discusses the challenges in assessing the effects of mixed modes on measurement. We briefly review theories about why different modes of data collection can lead to differences in survey responses and statistical methods typically used to assess mode effects. We then discuss the challenges, including which mode effects are identified, how to test for mode effects, and whether these would affect substantive conclusions. The issues raised are illustrated with examples from the European Social Survey, which is conducting a programme of experimental research to inform decisions about whether to use mixed modes of data collection. The paper concludes with general implications for mixed modes research.     

Evaluating the dynamic employment effects of training programs in East Germany using conditional difference‐in‐differences

This study analyzes the employment effects of training in East Germany. We propose and apply an extension of the widely used conditional difference‐in‐differences estimator. Focusing on transition rates between nonemployment and employment, we take into account that employment is a state‐ and duration‐dependent process. Our results show that using transition rates is more informative than using unconditional employment rates as commonly done in the literature. Moreover, the results indicate that due to the labor market turbulence during the East German transformation process the focus on labor market dynamics is important. Training as a first participation in a program of Active Labor Market Policies shows zero to positive effects both on re‐employment probabilities and on probabilities of remaining employed with notable variation over the different start dates of the program. Copyright © 2008 John Wiley & Sons, Ltd.     

Exploring dress,identity and performance in contemporary dance music culture

Electronic dance music and its associated cultures have experienced significant growth and diversification in recent decades, evolving from their origins in the warehouse, acid house and rave ‘scenes’. The myriad of interrelated scenes under the umbrella term ‘dance culture’ provides a range of aesthetic and social event experiences, where participants can experiment with and perform multiple identities. This paper explores the significance of dress and identity within dance culture, drawing on an autoethnographic study which included participant observation, field trips, online research, focus groups and interviews. It investigates performance and presentation of identity within these commodified places, in particular how participants negotiate and traverse various credible roles. It suggests that the performance metaphor is useful in conceptualising event spaces and demonstrates the hugely significant role that dress and identity play in the construction and consumption of these events.     

Mythic Geographies of Representation and Identity: Contemporary Postcards of Wales

This article explores how picture postcards contribute to the cultural production, performance and consumption of landscapes, places and identities. Drawing on cultural and critical studies, it scrutinises the postcard as a cultural text and as a site of cultural production. It begins by briefly reviewing the concepts of ethnicity and identity in relation to its case study country of Wales and suggests how its imagined communities and landscapes have a broad mythical structure that can be mapped across a series of discourses. It then outlines the study's approach to postcard analysis and locates the visual in social science research, confronting issues of interpretation, validity, sampling and reflexivity. The article subsequently presents a discourse analysis of a dozen contemporary Welsh-produced postcards from the archives of the National Library of Wales. In particular, it navigates the visual narratives that are privileging particular stories of place, culture and nationhood and analyses what is being invoked to epitomise contemporary Wales and what is being set aside in these postcard representations. It suggests these visual texts reflect an internal re-mapping of Wales that is celebrating the capital city of Cardiff as its metropolitan cultural core and marginalising alternative imagined communities of Wales, redefining them through spectacle and theatricality. Finally, the article concludes by suggesting how further analysis of such visual touristic texts could offer insights into the cultural production and consumption of identities, landscapes, and places.     

Robots Don't Get Sick or Get Paid Overtime, but Are They a Profitable Option for Milking Cows?

Mason Dixon Farms, a dairy known worldwide for its adoption and innovation of new technologies, is considering the purchase of forty robotic milking units to service its 2,000 cow herd. The purchase requires a $6 million investment plus any additional buildings and equipment necessary. Their alternative is a $1 million carousel milking parlor. This case asks students to assess Mason Dixon's decision by performing a capital budgeting analysis. One of Mason Dixon Farms' explicit objectives is to reduce its use of milking laborers. The results allow students to draw conclusions about the value of reducing labor management under this scenario.     

The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors

Abstract

We investigate the effect of key audit matters (KAM) in the auditor’s report as required by the new ISA 701. We consider investment professionals and non-professional investors in our experiments, in which we test the communicative value of a KAM section relating to goodwill impairment. Our main results show that in the condition in which the KAM section suggests that already small changes in the key assumptions could eventually lead to a goodwill impairment (KAM negative condition), investment professionals assess the economic situation of the company to be significantly better as compared to the condition in which the KAM section suggests that only large changes in the key assumptions could eventually lead to a goodwill impairment (KAM positive condition). In the additional analysis with non-professional investors, we find that a KAM section has no communicative value, implying that non-professional investors have difficulties with processing the information conveyed with KAM.