Climate change adaptation actions by fish farmers: evidence from the Niger Delta Region of Nigeria

This paper examined climate change adaptation strategies in fish farming and the effect of such methods on the profit of fish farmers in the Niger Delta region of Nigeria, Africa’s most populous country. Using cross‐sectional data obtained from 420 fish farmers from the region and applying multivariate probit and instrumental variable regressions, the study found that fish farmers have adopted a broad range of strategies to address climate risk and that these have significantly increased farmers’ profit. Our findings indicated important relationships between certain farm, socio‐economic and institutional characteristics and the adaptation actions. The study provides useful insight into factors that potentially encourage the adoption of livelihood‐enhancing climate risk adaptation strategies by fish farmers in the Niger Delta region and similar contexts.     

Are lodging customers ready to go green? An examination of attitudes,demographics, and eco-friendly intentions

This study attempted to answer the following research questions: (1) Do eco-friendly attitudes affect hotel customers’ environmentally friendly intentions to visit a green hotel, to spread word-of-mouth about a green hotel, and to pay more for a green hotel?; (2) If so, which facet of attitudes has the greatest impact?; (3) How do their expressed intentions differ across gender, age, education, and household income?; (4) How do such expressed intentions differ based on the existence of previous experience staying at a green hotel? A total of 422 cases were used to answer the research questions. Findings indicate that customers’ green attitudes are, in general, significantly associated with their expressed intentions to visit a green hotel, to spread word-of-mouth about a green hotel, and to pay more for it. Gender differences in such intentions were found, and the intentions were affected by their previous experiences with a green hotel. However, the eco-friendly intentions did not significantly differ across age, education, and household income.     

关于民办高校大学生思政课可接受度的调查与研究

如何提高民办高校大学生思政课的可接受度,是高校思政课长期关注的重大课题。本文就当前民办高校大学生思政课教学接受状况进行了调研与系统分析,并在此基础上提出了提高民办高校思政课可接受度的对策。     

Health, Health Care and Social Welfare

This paper reviews the conceptualisation of social welfare in the health economics literature, and the contribution of health and health care to social welfare.     

Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management.     

RECENT FINANCIAL AND ACCOUNTABILITY CHANGES IN GENERAL PRACTICE: AN UNHEALTHY INTRUSION INTO MEDICAL AUTONOMY?

Recently General Medical Practice has been inundated with a range of financial and accountability changes. These imposed changes have been welcomed with considerable resentment by General Practitioners (GPs hereafter). This paper explores some of the key historical and contextual reasons for this resentment. The conclusion is that it is traceable to firstly, the nature of these reforms, which are seen as irrelevant at best or, at worst, run counter to the values and concerns of GPs, and secondly, and related to this, to the perceived inappropriate intrusion into medical autonomy by a Government whose forbears were previously enabling such freedom.     

Dynamic Relationships in the Market for Ocean Grain Freighting Services

A vector autoregressive model containing ocean grain freight rates, grain shipments, idled tonnage, new carrier deliveries and fuel prices is used to evaluate dynamic linkages in the ocean grain transport market. Dynamic relationships are of particular importance in ocean freighting months because freighting services are often contracted several months before shipment. In addition, such markets may be slow to adjust to shocks because of significant short-run fixities in shipping services. Ocean grain freight rates are found to be responsive to fuel prices and new ship deliveries, but are not affected by demand shocks. Ship idling rates are found to be sensitive to fuel prices, grain shipments and freight rates. Significant adjustment lags are revealed.