The way we live: understanding the acquisition of living skills to facilitate the consumer empowerment of young people in the 21st century

This research seeks to understand the perceived sources of acquisition of living skills by young people and to examine the formal and informal channels of acquisition. The study focuses particularly on the concept of living skills. These are the skills of transition, of growing up, and independence. For the purpose of the research the skills investigated are those associated (or formerly associated) with the school subject of Home Economics and were distilled from past curricula and documentation (DES, 1985; SCP, 1971). They cover three types of skill: social/interpersonal, cognitive and manual. Social skills include awareness of others, and a sense of responsibility, which is the basis of child‐care and showing tolerance of and concern and consideration for others. Cognitive skills are those associated with decision‐making and management, they involve thinking, reasoning and the use of knowledge. Manual skills are concerned with the use of the hands, with dexterity and with the achievement of specific goals, for example the ability to use tools and appliances with emphasis on the safe handling of them. They can also be linked to knowledge in terms of, for example aspects of food safety and hygiene. Research to date has failed to tackle the concept of acquisition of the skills of transition from home to independent living. Most research is focused on skills pertaining to a particular occupation role (Newman and Newman, 1988; Blustein et al., 1989; Nurmi et al., 1994) rather than those of living skills. Respondents were asked where they had learnt most about manual, cognitive and social skills. To facilitate analysis the channels were condensed to family (mother, father, other family members), community (friends, voluntary organisations), self (trial and error, television, books and magazines), taught (at school, university and work), with a final category of ‘never learnt’ (categories adapted from Macbeth, 1989). The findings revealed that the perceived acquisition of these living skills was through informal channels. From this research it can be argued that the family, being the main perceived source of acquisition of living skills creates the right time, the right place and facilitates exchange efficiencies. However, in this over‐dependence on an informal framework it is unlikely that discrepancies of skill provision can be alleviated. Additionally, standardisation may be difficult if not impossible to achieve. Compounding this is the tendency of young people to have to resort to self‐learning, which it could be argued is acceptable for some skills but not for those reliant on correct information input (such as food hygiene and nutrition).     

Certified public accountants: Ethical perception skills and attitudes on ethics education

This study investigated the proficiency of CPAs in recognizing and evaluating ethical and unethical situations. In addition, CPAs provided attitudes on ethics education. Respondents were asked to evaluate the ethical acceptability of CPA behavior as presented in six vignettes involving a variety of ethical dilemmas from questions of conflict of interest to questions of personal honor. The results tend to signify that CPAs can, to a degree, distinguish ethical and unethical behaviors. It appears that ethical behaviors and very specific unethical behaviors were more easily identified by practitioners. This may reveal uncertainty and apprehension as to exactly what constitutes unethical behavior since, in many circumstances, this resolution is made on a case-specific basis rather that via a universal rule. In addition, it is interesting to note that CPAs tend to picture themselves as more ethically-oriented than their peers.With respect to ethics education, the CPAs indicated that instruction in ethical concepts and literacy was important and should definitely be embodied in the accounting curriculum as well as at all educational levels. However, the CPAs were remarkably uncertain and ambivalent as to the qualifications of university faculty to provide this instruction and guidance.Suzanne Pinac Ward, CPA, is an Associate Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. She received her Ph.D. in Accounting. Dr. Ward is a member of the American Institute of Certified Public Accountants, the Louisiana Society of Certified Public Accountants, and the American Accounting Association.Dan R. Ward is a Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. He received his DBA in Accounting. Dr. Ward is a member of the International, Taxation, and Accounting Behavior and Organizations Sections of the American Accounting Association, the Society of Petroleum Accountants, and the Academy of Accounting Historians.Alan B. Deck, CMA, is an Assistant Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. He received his Ph.D. in Accounting. Dr. Deck is a member of the Institute of Management Accountants and the American Accounting Association.     

Building the case for financial education

The need for financial education among Americans is often demonstrated with alarming rates of bankruptcy, high consumer debt levels, low savings rates, and other negative outcomes that may be the result of poor family financial management and low financial literacy levels. The collective response by public and private organizations to the accepted and often demonstrated need for financial education has been impressive in size and scope. This article provides an overview of the wide range of programs aimed at improving Americans’ financial literacy as well as a short review of the current evidence of the effectiveness of financial education programs. We advocate for the adoption of a comprehensive framework or approach to evaluation to assist those currently delivering, and planning to deliver, financial education and highlight some of the key challenges. A five‐tiered approach to program evaluation is described and outlined to provide a general framework to guide financial education evaluation.     

Bicycle-related injuries: Injury,hazard, and risk patterns

Abstract

This paper provides the results of a U.S. Consumer Product Safety Commission (CPSC) study to determine the circumstances involved in bicycle-related injuries treated in U.S. hospital emergency rooms. It also includes information from a CPSC exposure survey of the U.S. population of bicycle users and their patterns of bicycle and helmet use. Together, these data were used to identify and evaluate risk factors currently associated with bicycle use in the United States

Risk models identified factors specifically associated with injuries to children and to adults. Children were at particular risk of injury, and appeared to be especially vulnerable to head injury. In addition, the risk of injury for children was significantly increased when riding in non-daylight conditions. For both adults and children, there was a higher risk of injury on streets than in such areas as bike paths or unpaved surfaces. While some problems associated with bicycle assembly, operation, and maintenance were observed, the data did not suggest that any mechanical remedy is likely to reduce injuries substantially.     

Antecedents and Contingent Effects of Organizational Adaptive Capability on Firm Product Innovativeness

Organizational adaptive capability is a broad term and was studied from different perspectives, such as market, technology, and management system, in the management literature. However, the simultaneous effects of these different perspectives and their related adaptive capability constructs on a firm's product innovativeness have yet to be addressed. Additionally, an empirical study of the influence of informal structural dimensions, such as loose coupling, multiplexity, and redundancy, on the organizational adaptive capability, as antecedents, is also missing in the technology and innovation management (TIM) literature. By studying 153 firms, we found that (1) market‐, technology‐, and management system‐related adaptive capability constructs simultaneously and positively impact firm product innovativeness; (2) under the loose coupling construct, autonomous behaviors of departments positively impact technology and management system adaptive capability, loose management style influences market and management system adaptive capability, and uneven/slow information travel in organizations negatively affects technology and management system adaptive capability; (3) multiplexity positively influences all organizational adaptive capability constructs; and (4) under the redundancy construct, information distribution redundancy has an “∩” shape relationship with technology adaptive capability. We also demonstrated that the impact of informal structural constructs on adaptive capability is contingent upon environmental turbulence, e.g., rapid or unanticipated changes in market and technology. We found that the influence of loose management style on technology adaptive capability decreases with increased rate of market turbulence, and the effect of resource slack, as a part of the redundancy construct, on technology adaptive capability changes quadratically, an “∩” shaped curve, with an increased rate of market turbulence. We further found that the effect of the autonomous behaviors of departments on market adaptive capability increases with an increased level of technology turbulence. The role of resource slack on the market adaptive capability was also found to change quadratically, an “∩” shaped curve, with an increased rate of technology turbulence. Interestingly, the impact of the information distribution redundancy on market adaptive capability changes nonlinearly, a “U” shaped curve, with an increased rate of technology turbulence. Further, we showed that the influence of organizational technology adaptive capability on product innovativeness increases with increased level of technology turbulence. This study concludes with several theoretical and managerial implications.     

Constitutional Rules of Exclusion in Jurisdiction Formation

The rules under which jurisdictions (nations, provinces) can deny immigration or expel residents are generally governed by a constitution, but there do not exist either positive or normative analyses to suggest what types of exclusion rules are best. We stylize this problem by suggesting four constitutional rules of admission: free mobility, admission by majority vote, admission by unanimous consent, admission by a demand threshold for public goods. In a simple model we characterize the equilibria that result from these rules, and provide a positive theory for which constitutional rules will be chosen.     

Considerations in Ethical Decision-Making and Software Piracy

Individuals are faced with the many opportunities to pirate. The decision to pirate or not may be related to an individual's attitudes toward other ethical issues. A person's ethical and moral predispositions and the judgments that they use to make decisions may be consistent across various ethical dilemmas and may indicate their likelihood to pirate software. This paper investigates the relationship between religion and a theoretical ethical decision making process that an individual uses when evaluating ethical or unethical situations. An ethical decision making model was studied for general unethical scenarios and for the unethical behavior of software piracy. The research model was tested via path analysis using structural equation modeling and was found to be appropriate for the sample data. The results suggest that there is a relationship between religion and the stages of an ethical decision making process regarding general ethical situations and software piracy.