Taking worker productivity to a new level? Electronic Monitoring in homecare—the (re)production of unpaid labour

This article explores the use of Electronic Monitoring (EM) in homecare and its impact on the ratio of paid to unpaid working time. It argues that whilst Zero Hours Contracts (ZHCs) blur the distinction between paid and unpaid labour, the introduction of EM can formalise and regulate the demarcation between the two. In the context of local authority commissioning and constrained budgets, the combination of EM and ZHC's may excise so‐called ‘unproductive’ but available labour from homecare. In particular, the minute‐by‐minute commissioning of care that EM facilitates means the cost of homecare is anchored in the time that worker's spend in client's houses, squeezing out paid travel, time between visits, training and supervision. Paid working time is minimised whilst maximising the use of unpaid time with resulting intensification of care labour.     

Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?

Evidence from prior research is mixed about whether accounting estimate changes are strategically motivated, on average, or whether they reflect new or updated information. To interpret this difference, we investigate, by category of material changes in accounting estimates, the association between estimate changes and subsequent restatements. We also explore the determinants of both income-increasing and income-decreasing estimate changes for different categories of estimate changes. We find that the motivations for and the determinants of estimate changes depend on the type of change and on whether the changes in estimates are income-increasing or income-decreasing. Overall, we conclude that when companies are motivated to bias earnings and they cannot do so by manipulating other within generally accepted accounting principles (GAAP) accruals, they sometimes resort to using estimate changes. Our more detailed investigation of estimate changes at the account level suggests a more nuanced view of the determinants of changes in accounting estimates. We develop a more complete model of the determinants of changes in accounting estimates than those used in this emerging literature, which should be of interest to accounting academics, regulators, audit practitioners and audit committee members.     

Imbrications of institutional logics: the case of an e‐government initiative in Greece

This paper examines critically whether e‐government initiatives can be conceived of as representing a shift from a bureaucratic to a citizen‐centric institutional logic. We draw upon a longitudinal study of a Greek e‐government initiative that introduced one‐stop shops for the delivery of government services. Based on institutional theory, we provide a framework that illustrates the domains of institutional change that accompany e‐government projects and show how such institutional change can be understood as complex imbrications of contrasting institutional logics rather than one institutional logic displacing another. We argue that imbricated logics may have many unintended consequences which are not simply the outcome of either of the logics but are emergent from the imbrication.     

The experiential domain: developing a model for enhancing practice in D&T education

Creativity and innovation are leading topics for the twenty-first century, not only in individual, cultural or social contexts but also within a wider perspective in business or economic development. For that reason, creative and innovative activities have started to feature in many design-based programs in second level education. Design and Technology (D&T) education has a special importance in promoting creativity and innovation, particularly when conceptual and material aspects of the design process reciprocally support one another. In the classroom, it is common for pupils to take part in creative and innovative activities in pairs or small groups. However, the complex and non-linear nature of these design-based activities calls for dynamic, collaborative problem solving. While collaborative settings and virtual learning environments in D&T education are receiving considerable attention in current research literature, we know very little about shared interactions in design-based activity. Accordingly, there is a need to examine both the collaborative and individual evidence of design-based activity by turning our attention to the interactions around that evidence as teachers and pupils engage in these activities. The purpose of this paper is to examine a pedagogical approach focusing on the social and cognitive interaction of teachers and pupils which is supported by technology and situated in the context of design-based activity. This research found that such interactions not only augmented the design process but led to a conceptual model which demonstrates evidence-based progress through the active configuration of knowledge and understanding.     

Heuristics and CAD modelling: an examination of student behaviour during problem solving episodes within CAD modelling activities

Design activities typically involve and culminate in the creation of models representative of new ideas and conceptions. The format is often dictated by the specific discipline, with ideas in design and technology education regularly being externalised through the use of computer aided design (CAD). This paper focusses on the realisation stage of a design process, specifically when conceptual ideas are being externalised through CAD. Acknowledging students as novices or quasi-experts with regards to their levels of technical expertise and recognising the limitations in the cognitive capacities of humans suggests merit in investigating problem solving strategies through the lens of heuristics. A comparative study was employed between two distinct CAD systems to examine students modelling behaviour. Considering the situational context of the problems encountered and the bounded rationality which the students are operating within, a number of insights are generated from the findings which are of importance from a pedagogical perspective within design and technology education.     

Attrition bias in the Capitalia panel

The Capitalia survey of manufacturing firms in Italy represents an important source of panel data on Italian firms. Panel attrition, however, represents a potential obstacle to such use of the sample. In this paper, sample entry and exit behaviour are studied, and a test for attrition bias is carried out in order to evaluate the potential for using panels constructed from the Capitalia survey. The analysis reveals the presence of distorting panel attrition effects in simple models of firm performance. In addition, the paper discusses both the implications of attrition bias for estimates and also briefly considers possible solutions. Finally, some suggestions are made as to how to reduce the impact of attrition bias through the provision of additional information on the nature of the attrition process available to the surveying institution at the moment of data collection.     

Context and the processes of ICT for development

This paper argues for a rethinking of the notion of context in the information and communication technology for development (ICT4D) research domain. We argue that context can be conceived of as a dynamic outcome constructed through processes of development and interpretation rather than as an entity which can be isolated and represented. Instead of focusing on the adequacy of the representation of context—the motivation of contextualism—researchers should consider the processes by which context is represented. Three principles are proposed to assist in this endeavour. Firstly, representation of context is a relational process in which both ‘macro’ and ‘micro’ actors engage. Understanding the context of ICT4D requires multiple accounts drawn from different actors. Secondly, while research needs to describe the concepts used by ‘macro’ actors to represent context, it is crucial to recognize them as outcomes of processes of development and not as self-evident entities. Finally, we suggest that research needs to attend to how these accounts are produced, be they by ‘macro’ and ‘micro’ actors. This can be understood as an emergent activity showing not only unexpected outcomes but also that the concepts describing actors change in development. These principles are applied to the case of M-PESA, now widely known as an innovative mobile banking application from Kenya. One outcome of this approach is that it helps explain why ICT4D projects in general, and M-PESA in particular, are often difficult to replicate successfully.     

Recent Developments in the Aviation Insurance Industry

The aviation industry has been hard hit in recent years. While there are numerous factors that have contributed to the industry's dilemma, rising and volatile insurance premiums—particularly after the events of 9/11—have posed a particular problem for many airline managers. Despite a general trend for accident rates involving commercial passenger airplanes to decrease as aviation technology has advanced over the years and airplanes have become safer, the aviation insurance market has been far from stable. This article provides an overview of how the aviation insurance industry works and how it has changed in recent years. We take a look at how the risk is spread between insurers, how insurers treat deliberate acts of violence, and lastly, how insurers price the risk. Our article shows that the aviation insurance market has undergone considerable changes in recent years and that it has adjusted to the post-9/11 aviation insurance realities being reasonably ready to handle events of an even more catastrophic magnitude.     

The demand for local public goods: choosing an appropriate functional form

The demand for public goods is typically specified in direct form (prices are assumed exogenous, quantities are the choice variable) based on cross-section data. The fact that public goods are characterized by jointness suggests that the indirect form (quantity exogenous) may be more appropriate than the direct form. In addition, it is not likely that cross-sectional data will satisfy integrability. In this paper integrability. In this paper integrability is tested for in both the direct and indirect form using data on a typical cross-section of municipalities. It is found that the homogeneity, equality and symmetry conditions are violated in both the direct and indirect forms.