Minimising food miles: issues and outcomes in an ecotourism venture in Fiji

The tourism sector's demand for food, and the distance some food travels, has significant impacts on greenhouse gas emissions and implications for climate change, especially in long haul small island state destinations. This paper describes the development of the concept of food miles, and the many measurement issues involved. It analyses a small island ecotourism project in Fiji where the source, and transport mode, of all food consumed over 35 months was recorded in detail, during which time conscious efforts were made to minimise imported foods and increase island-grown food. In 2008, the share of imported “non-Fiji” food was 18%, by 2010 it was reduced to 5%. On-site production had risen from zero to 15%. Off-island, but Fijian, food accounted for the balance. Food miles were reduced by over 50%; carbon emissions from food transport fell by over 20%. Some problems were encountered by the largely young (average age 27 years), largely UK/US visitors who were unused to “low carbon” diets with reduced meat levels. Ideas are put forward to overcome that challenge, including new/fashionable cooking techniques, and interpreting local food and farming to visitors. Management issues involved in larger scale ventures are outlined.     

Audit Qualifications of Income‐Decreasing Accounting Choices*

In this study we conduct an experiment to examine how qualifying an income‐decreasing accounting change in years of strong financial performance affects financial report users' assessments of strategic reporting, current financial performance, and future financial performance (performance over the next three years). We find that without the qualification, users viewed the income‐decreasing accounting change as relatively nonstrategic and that user assessments of current and future performance were not different. In the presence of the qualification, users believed that the accounting change was relatively strategic, and they discounted the income effect of the accounting change. We find further that their assessments of future performance were below their assessments of current performance but no different from the assessments of future performance in the absence of the qualification. Although our findings suggest that audit qualifications encourage users to be skeptical of income‐decreasing accounting changes, we find no evidence that they impose negative consequences on management in terms of lower assessments of financial performance.     

Potential Economic Contribution of Regional Tourism Development in China: A Comparative Analysis

The tourism industry in China has increased dramatically in recent years. Tourism development has been somewhat asymmetric with east coast provinces developing faster than others. This research compares and contrasts the potential economic contribution of tourism across China's provinces. Because of larger multiplier effects, the more economically developed provincial economies will experience greater economic benefits as a result of further increases in tourism. However, several inland provinces are also poised to benefit from increased tourism. Increases in visitor arrivals in these provinces have the potential to benefit both the tourism sectors and those sectors that demand and supply services to these industries. This is an attractive source of economic development in lesser developed provinces. Copyright © 2014 John Wiley & Sons, Ltd.     

The macroeconomics of the equal pay act

This study uses simulations based on 1980 U.S. Census data to estimate the economic disruption that would occur if the wages of women and men were adjusted according to the principles of equal pay for equal work as set out in the Equal Pay Act of 1963. Disruption is measured by the effect such wage adjustments have on the macroeconomic variables of nominal Gross National Product and unemployment. A range of government policy options which could be used to ameliorate the impact of these adjustments in earnings is also examined.     

Organizational Identification during a Merger: The Role of Self‐Enhancement and Uncertainty Reduction Motives during a Major Organizational Change

Past research focuses predominantly on self‐enhancement as a motive underlying organizational identification even though there have been several calls for examining multiple motives of identification. Our research explores the interplay of the self‐enhancement and the uncertainty reduction motives in shaping identification during a major organizational change: a merger of a business unit with its parent corporation. Based on analysis of survey responses collected from 751 employees of the merging business unit, we find that the self‐enhancement motive, measured via attractiveness of perceived organizational identity and perceived external prestige, continues to influence identification during this merger. However, its effects are diminished when considering the effect of the uncertainty reduction motive. In particular, in addition to affecting identification directly, this latter motive, measured via agreement with projected identity of the business unit and identification with a distal target (i.e., the parent corporation), decreases the effect of perceived external prestige on business unit identification. Our research answers longstanding calls for understanding organizational identification motives beyond self‐enhancement, and shows how multiple identification motives work during a major organizational change: a time when identification is strongly needed, yet hard to garner.     

The Evaluation of Performance in Firms of Chartered Accountants

In this paper, the results are reported of a survey of the performance evaluation practices of six UK offices of four firms of chartered accountants. The objective of the study was to identify the variables which seemed likely to affect the perceived performance of chartered accountants in the UK. The study was conducted in three stages. First, a model was specified which identifies perceived performance as a function of perceived effort, perceived ability and perceived luck. Second, using a modified form of Vroom's expectancy model of motivation, the determinants of effort were identified. Finally, four work value factors were empirically derived and conceptually related to each of the variables in the model of performance and effort. The results suggest that two of the work value factors (the desire for a better quality of life and the desire to avoid uncertainty) may be particularly important.     

Social and economic drivers of land use change in the British space economy

This paper considers factors influencing change that will affect future working patterns and practices, leisure time, employment levels and influential sectors within a 50-year time horizon (2010–2060). The main section of this paper sketches out the drivers (demographics, technology, industry and employment) and their implications for the future of work, employment, and leisure, whilst the next section draws together the implications and underlines the likely impact on land use. Finally, some more radical and non-normative, non-trend, events are introduced as a test of the robustness of the discussion.     

THE ECONOMIC CONSEQUENCES OF ESOPS

The purpose of this paper is to assess the economic consequences of Employee Stock Ownership Plans (ESOPs) by developing a general analytical model. The model is used to compare ESOPs with attempts to replicate the effects of ESOPs via alternative arrangements. The general conclusion of the paper is that in the absence of improved employee motivation, ESOP implementation has no particular economic consequence. However, an important exception to this finding may be the inexpensive access to the equity markets for the smaller, non-public firm provided by the ESOP.