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21.
Deborah M. Figart 《Journal of economic issues》2017,51(2):263-284
The process of institutional change is a fundamental theme in institutional economics. There are multiple avenues for forging institutional change — policies, laws, cultural norms, social movements, and social practices. I analyze three examples of progressive institutional change. While there are many to choose from, the three short stories focus on: (i) accounting for measures of housework and care work in GDP; (ii) transforming legal values through adoption of marriage equality in the United States; and (iii) interrogating the fresh-tomatoes food supply chain in order to achieve a penny-a-pound more in earnings for migrant field workers. Each of these examples of progressive institutional change involves changing values, a cumulative process. 相似文献
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23.
Gardner D 《Nursing economic$》2011,29(3):148-9, 147
As health reform is deconstructed, we need to stop and do some deconstructing of our thinking about it, looking at the context of our assumptions or frames. If we think of health as taking the supreme welfare of the people seriously, we will not allow it to be framed only in terms of for-profit interests and the status quo. Nurses have expertise and knowledge regarding what is needed for a quality health care system. We have to join the conversation with as many good questions as ideas. Working from a different frame, one that reflects more of your values, may give you new insights into holding the conversation. 相似文献
24.
Jie Gao Deborah L. Kerstetter Andrew J. Mowen Benjamin Hickerson 《Journal of Travel & Tourism Marketing》2018,35(5):567-582
ABSTRACTBased on the theoretical foundation of emotion regulation, this exploratory study aimed to examine changes in tourists’ perceived well-being and to determine whether these changes were due to use of emotion regulation strategies (ERSs) during their vacation. This study used travel diaries to record tourists’ use of ERSs on a daily basis, and also measured tourists’ perceived well-being one day before and after their vacation. Results indicated that tourists had significantly higher perceptions of well-being after vacation, and those who used ERSs were more likely to indicate a higher sense of well-being after vacation. The results provide new insight into which aspects of tourists’ subjective and psychological well-being can be boosted by taking vacations and how these aspects may be enhanced by using different ERSs. 相似文献
25.
Lindsay Findlay-King Geoff Nichols Deborah Forbes Gordon Macfadyen 《Leisure Studies》2018,37(2):158-170
This paper critically examines the ‘asset transfer’ of leisure services from the public to the voluntary sector. Asset transfer might be theorised as ‘austerity localism’, in which volunteers are obliged to fill the gaps left by retreating public provision, or as ‘progressive localism’, which represents new opportunities through the localism and Big Society agendas to develop more locally responsive, cooperative and mutualist visions. In this way, asset transfer might overcome the limitations of the United Kingdom policies in which ‘Big Government’ is replaced by civic society. Drawing on qualitative interviews with key personnel (volunteers, managers and local authority officers) at 12 leisure facilities, a grounded assessment of the nuanced balance between ‘austerity localism’ and ‘progressive localism’ is provided, including three observations. First, the main impetus for transfer was cuts in local authority budgets which stimulated the emergence of local groups of volunteers. Secondly, the transfers themselves required interaction between local government and the volunteer groups; however, the nature of the relationship and support given varied and support was limited by austerity measures. Thirdly, volunteers do not automatically fill a gap left by the state: without support transfer viability relies on the financial and social capital among volunteer groups, and this is unevenly distributed. These findings suggest that the capacity for a ‘progressive localism’ to emerge through asset transfer is limited. However, where transfer has occurred, there are some progressive benefits of volunteer empowerment and a more flexible service. 相似文献
26.
Jeffrey Knapp 《Australian Accounting Review》2013,23(3):190-207
This article considers the consolidation accounting consequences of the International Accounting Standards Board's decision to replace the cost method of accounting for investments in subsidiaries with a new model that requires the recognition of dividend revenue for distributions received or receivable from pre‐acquisition profits. The article shows that the recognition of pre‐acquisition dividends as revenue with a potential indication of impairment causes problems to consolidation accounting procedures and may reduce the information content of consolidated financial statements. The highlighted problems relate to the elimination of the investment asset against the equity of the subsidiary and the definition and measurement of non‐controlling interest. A review of the due process relevant to the replacement of the cost method indicates that the standard setter may have paid insufficient regard to accounting concepts and principles. 相似文献
27.
Deborah Winkler 《The World Economy》2010,33(12):1672-1701
Economists have recently recognised services offshoring as an important influence on domestic labour market outcomes. Services are of particular interest since their significance has grown in terms of both quantity and quality. Only one and a half decades ago, most services were considered non‐tradable, but the emergence and development of new information and communication technologies has made many services internationally tradable. The liberalisation of international trade in services trade has further accelerated the volume of services trade. Our econometric estimations focus on services offshoring by German manufacturing sectors. We use revised input–output data from 1995 to 2006. We first estimate the impact of services offshoring on labour productivity. We then measure the effects of services offshoring on labour demand. The results show that services offshoring increased sectoral labour productivity, but reduced German manufacturing employment. The overall results suggest that labour demand decreased over 1995–2006, because labour‐reducing productivity and substitution effects dominated labour‐augmenting scale effects from services offshoring. 相似文献
28.
This article presents the results of a prevalence survey carried out in 1994 to assess the socio‐economic significance of waged farmwork in parts of the Eastern Transvaal (now Mpumalanga). The survey was designed to shed light on the question of how many rural households depend for their survival on the availability of wage employment opportunities for women on farms. The results support the view that economists and statisticians in South Africa have paid insufficient attention to the importance of unrecorded, or statistically ‘invisible’ agricultural wage employment to the rural population. In particular, the importance of women's work as waged farm labourers has not received the attention it deserves for policy purposes. Women's wages and working conditions on all types of farms are probably the critical determinants of the standard of living of many tens of thowsands of households in Mhala and Mapulaneng, and of many millions of the poorest households in South Africa as a whole. 相似文献
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30.
Deborah Cooper 《Economic Affairs》1999,19(3):3-8
The government's Green Paper proposes reducing state pension costs whilst encouraging private sector provision. The success of the proposed ‘stakeholder pension schemes’ depends on regulation. However, regulation can penalise those it is intended to protect. This is a sensitive issue, since stakeholder pension schemes are expected to attract financially vulnerable, lower paid, employees. Whilst the flat rate accrual of the state second pension confers some benefit, certain groups are put in a difficult position by the retention of means-tested benefits. 相似文献