Buyer behaviour in a regional thoroughbred yearling market

This paper reports the results of an hedonic pricing analysis of a regional thoroughbred auction market, adding to a literature which has been built mainly on data from elite auction markets. The main contribution of the paper is the finding that the role of the dam in affecting yearling price, elusive in the existing literature, is shown to depend primarily on information about progeny performance rather than dam performance. Additional results confirm existing knowledge about the roles of the sire, yearling sex, and yearling age, and support suspicions that race horses are consumer rather than investment goods.     

e‐Government in the Irish Revenue: The Revenue On‐Line Service (ROS): A Success Story?

The Revenue Online Service (ROS) is one of the first e‐government initiatives introduced in Ireland. The primary purpose of this paper is to examine this reform initiative in the Irish Revenue, assess it through the lens of the New Public Management (NPM) and e‐government literatures and to critically assess whether its implementation can be deemed ‘a success story’. Many of the components of NPM were evident in the introduction of ROS which facilitated its implementation: decentralisation, the use of private sector styles of management, an emphasis on performance measurement and a search for efficiencies. ROS has, inter alia, transformed both access to taxation information for taxpayers and their agents, and the system of tax payment and filing in Ireland. Assessing its implementation in terms of the objectives of an e‐government initiative, ROS is ‘a success story’, and the Irish Revenue organisation has clearly benefited from its introduction in many ways. Indeed, there is evidence to suggest that tax/accounting practitioners are also beneficiaries of this e‐government initiative. However, a critical analysis of the findings of this study contests the idea that ROS is an unqualified success story.     

The Importance of the Diverse Drivers and Types of Environmental Innovation for Firm Performance

Today, firms are faced with a number of environmental challenges, such as global warming, pollution control and declining natural resources. While there is increasing pressure to deliver environmentally friendly products and services, little is known about what drives the many different types of environmental innovation, or how such pursuits' impact firm performance. Using a sample of 2181 firms, this paper examines the factors that drive nine different types of eco‐innovation in Ireland, and assesses how such innovations impact firm performance. We find that, while demand‐side, supply‐side and regulatory drivers impact on the likelihood of a firm engaging in eco‐innovation, the relative magnitudes of these impacts vary across the types of eco‐innovation considered. Moreover, we find that only two of the nine types of eco‐innovation positively impact firm performance. The results point to regulation and customer pressure as viable mechanisms through which firms can be encouraged to eco‐innovate. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

Short note for paper published in Issue 2, Volume 9: ‘Characteristics and risk factors for accidental injury in Canada 1986-1996 …’

This paper addresses two observational studies, of the use of a blender and a chip pan, and a study of the accident statistics regarding these two types of products. The aim is to understand risk in product use and the process of risk perception as displayed by product users. Consideration is given to the way information from both observational studies and accident statistics can support design in order to improve the safety of product users.     

A critical review of methods for tourism climate change appraisal: life cycle assessment as a new approach

This paper reviews existing approaches to assessing tourism sustainability, especially its contribution to climate change. It assesses ecological footprint analysis, environmental impact assessment and input–output analysis but finds them inaccurate and unreliable. It goes on to argue that life cycle assessment (LCA) is a more promising tool for tourism climate change impact assessment, highlighting important areas where LCA application can contribute towards better understanding of tourism's role in global climatic changes. To demonstrate the applicability of the LCA methodology, a case study of a short weekend holiday trip is presented. Related greenhouse gas emissions are measured comparing LCA and alternative carbon footprint calculation methods. The comparison demonstrates markedly different results. The reasons for the discrepancy along with the potential of LCA to estimate the “indirect” carbon contribution of the holiday trip's components are discussed. A key feature of the LCA calculation is that for short-haul trips the proportional impact of accommodation-related emissions is shown to be larger than in earlier calculations, while transport impacts are reduced.