What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

Herbal Pharma Inc.: Conducting an Effective Group Audit*

As the relative weight of global economic activity continues to shift toward non-OECD countries (OECD 2018), audit firms are more likely to encounter clients with significant business operations in foreign jurisdictions. The associated need to engage and oversee local component auditors in these jurisdictions can lead to challenges arising from different business cultures and the resulting intra-audit miscommunications. Audit deficiencies related to these challenges have been detected by regulators (PCAOB 2011, 2010; CPAB 2012, 2015). Standard setters such as the IAASB and the Auditing and Assurance Standards Board (AASB) have responded by issuing an exposure draft proposing revisions to ISA 600 (IAASB 2020) and CAS 600 (AASB 2020) to strengthen the auditor's approach and provide enhanced guidance to practitioners. In light of this evolving area of assurance, this case was developed to deepen students' understanding of both group and component audits in an international context. The case takes the perspective of the group auditor and features an audit senior in a specialized role overseeing the component audit of a client's increasingly material Chinese subsidiary. Deficiencies in the prior year component audit, along with a change in the component auditor, further underlines the importance of robust risk analysis for the upcoming engagement.     

The Effects of Labor Markets and Income Inequality on Crime: Evidence from Panel Data

We estimate a model of crime using panel data for the U.S. We focus on the role of labor markets, income distribution, and demographics on property crime. We find strong evidence that favorable labor market conditions have a significant negative effect on property crime. We further test this result using sector-specific wages and find that crime is most elastic with respect to wages in sectors that use low-skilled labor. We also find that income inequality has no significant effect on crime and that the proportion of young males in the population has a significant positive effect on crime.     

THE RELATIONSHIP BETWEEN CONSUMPTION, INCOME AND WEALTH IN HONG KONG

Abstract. This paper estimates a consumption function for Hong Kong along the lines of the standard life‐cycle model. I find a stable relationship between consumption, labour income and wealth with plausible long‐run estimates of the implied marginal propensity to consume out of income and wealth. The marginal propensity to consume out of housing wealth is estimated to be lower than in other industrialized economies, which is consistent with a relatively uneven distribution of wealth in Hong Kong. Arithmetically, the decline in housing wealth in Hong Kong since 1997 can more than account for the weakness of consumption since then.     

公共娱乐场所从业人员生殖健康服务的调查分析——以长沙市为例

本研究探讨计划生育服务网络为公共娱乐场所提供生殖健康服务的干预模式.分析了基线调查数据.娱乐场所从业人员是一个高流动性的年轻群体,生殖保健知识欠缺,对性病艾滋病预防的认识仍有误区;他们的性观念开放,部分从业人员涉及商业性行为,已经成为传播性病艾滋病的高风险桥梁人群.基线调查为进一步开展生殖健康服务找到了干预重点和适宜的工作方式.     

The Moderating Effects of Resident Characteristics on Perceived Gaming Impacts and Gaming Industry Support: The Case of Macao

Based on a joint use of social exchange and social representation theories, this study examined the moderating effects of resident characteristics on the relationships between perceived gaming impacts, gaming benefits, and industry support. The findings demonstrated that the relationships changed when the resident characteristics (age, education, tourism industry dependence, and community attachment) were introduced to the structural model as moderators. The study provides a better understanding of which subgroup of people within a community are more or less disposed to certain impacts of gaming. The theoretical and practical implications were discussed.     

Perfect pregnancy? Pregnant bodies,digital leisure and the presentation of self

Pregnant women are increasingly engaging with social media as a form of digital leisure. In doing so, they subject themselves to normalised images of pregnant bodies communicating unrealistic ideals. Instagram is a culturally communicative and visual platform and a pervasive context in which to explore body discipline and regulation. The current research utilised discourse analysis to explore dominant discourse surrounding pregnant women’s bodies through their self-presentation on Instagram, uncovering potential areas of challenge and resistance. Content was selected from 60 user-generated posts from 16 pregnant women’s personal accounts on Instagram. Results explore themes of ‘The “Perfect Pregnancy and Middle-class, Consumptive Ethic”’, ‘Doing Exclusive Heteronormative Pregnant Femininity’ and ‘Self-surveillance & Hyper-visibility of the Digital Fleshy Pregnant Body’. These themes identified how pregnant women embody dominant discourse regarding neo-liberalism, consumption, traditional medicine, heteronormativity, and hegemonic masculinity, and use this to engage in self-surveillance, policing, and monitoring of their pregnant bodies. A final theme Rejecting the ‘Perfect Pregnancy’, Reworking (and Reproducing) Dominant Ideals’ is uncovered, outlining alternative posts by the women that offer resistance to the dominant discourse, however examples are infrequent and lack evidence of conscious and overt politicisation. Future research should focus on pregnant women’s self-interpretation of social media engagement and the pregnant bodies excluded from this discourse.