The structure and infrastructure of Finnish research literature

The structure and infrastructure of the Finnish research literature is determined. A representative database of technical articles was extracted from the Science Citation Index for the years 2003-2004, with each article containing at least one author with a Finnish address. Document clustering was used to identify the main technical themes (core competencies) of Finnish research. Four of the pervasive technical topics identified from the clustering (Wireless Networks and Mobile Communication, Signal Processing, Materials Science and Engineering, Chemistry) were analyzed further using bibliometrics, in order to identify the infrastructure of these research areas. Finally, the citation performance of Finnish research in the four pervasive technical topics above, and in other technical topics obtained by analysis of Abstract phrases, was compared to that of two Scandanavian countries with similar population and GDP, Norway and Denmark.     

Spenders or Savers? An Examination of the Reserves of Australian NGOs

Not‐for‐profit (NFP) organisations experience a tension between societal perceptions about maximising mission expenditure on one hand, and their need to accumulate reserves to ensure longer term financial sustainability on the other. While studies have examined the level of reserves in UK and US contexts, there is little Australian research or guidance about what constitutes an appropriate level of NFP reserves. This paper examines the levels and implications of the reserves of 52 Australian NFP non‐governmental organisations (NGOs) over eight years, identifying two groups. Spenders, with less than three months of expenditure in reserve, were more financially vulnerable, had higher levels of debt, yet spent a relatively greater proportion of their revenue on mission‐related activities than savers. Savers, with more than three months’ reserves, demonstrated a greater proportion of revenue from fundraising, proportionately greater equity levels, and higher returns on assets. Providing unique insights into the financial reserves of Australian NGOs, this empirical study contributes to existing NFP literature on reserves, which to date has focused primarily on US and UK contexts. Further, we propose that by developing, monitoring and communicating their reserves’ strategies, NFP boards and managers will be able to improve their organisations’ financial sustainability and manage societal perceptions about reserves.     

Tailoring but not targeting: a critical analysis of “the Meth Project” aimed at Hispanic youth

• This paper examines the Meth Project, a social marketing campaign that enlists violence and fear to persuade Anglo and Hispanic youth in the USA to avoid methamphetamines. Violent and graphic media spots, although perhaps initially effective for facilitating message acceptance, may be counterproductive for long‐term campaign objectives. We draw on Witte's Extended Parallel Process Model to conceptualize how fear, risk, and behavior drive health‐related behaviors. Merely translating the Anglo spots into Spanish is an insufficient strategy to reach Hispanic youth because it targets rather than tailors its message. Significant findings of content analyses show that public service announcements in Spanish, unexpectedly, underscore recovering users' concern for violating norms with schools, employers, and law enforcement (secondary groups), whereas the Anglo spots show users more upset for disappointing family, friends, and loved ones (primary groups). Culturally appropriate Latino spots should tailor their messages to the values of familism, collectivism, simpatía, personalismo, and respeto, which have implications for reaching Hispanic audiences in other social marketing contexts.

Copyright © 2016 John Wiley & Sons, Ltd.     

Speaking for the enslaved: heritage interpretation at antebellum plantation sites

Everyday resistance is a fruitful realm of study in tourism analysis. Rooted in in-depth ethnography, this article focuses on the everyday resistance in a Chinese Miao village, where the villagers were defending their interests in the context of elite-directed and capital-intensive tourism development. It reveals how particular incidents of resistance configured among these villagers, and pays particular attention to their internal politics and the cultural underpinnings of their resistance acts. Responding to various situations, these Miao peasants made rational choices among possible trajectories of action. If the resistance was direct, it was not open; if it was open, it was not direct. They, as the dominated, worked the existing system to their advantage: they cleverly utilized policy gaps to persist in their resistance; and they strategically used tourists as the scapegoat to resist the dominant. Despite the marginality and temporariness of the results, their resistance did affect the various forms of exploitation that they confronted, and was therefore significant in the sense that it narrowed the options available for the dominant regarding tourism development.     

Impact of foreign operations on reported effective tax rates: interplay of foreign taxes, U.S. taxes and U.S. GAAP

Effective tax rates can have a significant effect on a firm’s cash flows and reported earnings. As the operations of U.S. companies become increasingly global in scope, an important issue is how their foreign operations impact their effective tax rates, and, in turn, their reported earnings. This study describes how foreign taxes, U.S. taxes, and U.S. accounting principles interact to determine the impact of foreign operations on a firm’s effective tax rate. This analysis will assist users of financial statements in assessing the quality of earnings, making interfirm comparisons, evaluating the performance of management, judging the risks of additional tax assessments, and predicting future effective tax rates.     

Research Note: Adolescents' perceptions of food chemical risks

A questionnaire measuring attitude towards four categories of food chemicals (colourings, flavourings, pesticides and fertilizers), level of concern for the environment, dietary habits and reasons for food choice was administered to 932 high school students aged 12-15 years during regular classroom periods. Students also indicated whether they could recall classroom teaching on 15 food and health related issues. Scores were derived representing self-reported frequency of eating (a) foods that were high in fat, or (b) fresh fruits and vegetables. Along with a measure of environmental concern, these were entered as covariates in the analysis of attitudes towards the different classes of additives. Age and gender had little effect on these attitudes. However, more positive attitudes towards both colourings and flavourings were associated with more frequent consumption of 'fat' foods and less frequent consumption of 'fresh' foods. Those with higher 'fat' diets also evaluated the use of pesticides more positively, whereas those expressing greater environmental concern were more opposed to flavourings, fertilizers and (marginally) pesticides. With regard to reasons for food choice, those with higher 'fat' and lower 'fresh' diets appeared to place more weight on pleasure than on nutritional information, whereas those higher on environmental concern paid more attention to labelling and food value. Older students were more able to choose their own diet, but attended less to the health value of the foods they chose, and expressed less trust in food labelling and government control. These findings suggest that judgements of risk are guided by evaluative associations, derived partly from more general attitudes and previous behaviour.     

College,mental health,and a violent student: employing numerical formats to communicate risk on campus

Abstract

Non-experts, including college administrators, professors, and students are often faced with risk assessment decisions on campus. Despite this fact, there are few accepted professional standards for presenting statistical risk and far fewer recommendations for the communication of violence risk. Existing systematic reviews are both incomplete and limited in scope and more troubling are the contradictory conclusions and competing recommendations for the communication of information that is essential to decision-making. In this article, three directions in the violence risk communication literature were given attention. First, non-experts were asked to make risk estimates using information from an expert source. Second, this project moves research attention to an important domain, campus violence. Finally, multiple outcome variables were assessed in an effort to extend the scope of research beyond Bayesian reasoning. Measured outcomes included: risk judgments, linguistic features, and affective processing as put forth by the affective processing theories. When the effect of estimating or communicating risk as a probability was compared to a frequency: frequency evidence was rated as less confusing and easier to understand.     

Versorgungsqualit?t in der leitungsgebundenen Gasversorgung

The incentive regulation ordinance (Anreizregulierungsverordnung (ARegV)) stipulates the implementation of a quality regulation scheme for the second regulatory period gas (2013?C2018). This raises the issue how to specify, define and stimulate quality specifically for gas transportation and distribution. According to §§18?C20 ARegV, the dimensions ??reliability?? and ??network capacity?? need to be incorporated. Due to the lack of tangibility of quality in the gas sector, the issue of quality turns out to be much more complex than in the electricity sector where quality or??more specifically??reliability is mainly associated with the premise ??keeping the lights on??. In order to establish a first idea of the current situation in the area of quality in grid-bound gas supply, WIK conducted expert interviews with different stakeholders from industry and science. Following this first step, a workshop took place to present the results from the survey and to further discuss the main issues. Overall, it turned out from the discussion that the definition and differentiation of the different quality dimensions is very complex due to the heterogeneous views of the stakeholders on priorities and incentives. Two different attitudes towards the regulation of the quality dimension reliability emerged in the interviews. One part of the group advocated the implementation of a corresponding q-element in the regulatory formula, whereas the other part preferred a quality monitoring without regulatory effects. Overall, the interviews and the workshop served its purpose in collecting the different opinions of the stakeholders. Based on these results, the discussion can be deepened. To approach the topic, it will be shown how the regulators in the Netherlands and Hungary converted the rarely practiced quality regulation into practice.