Jost Krippendorf

The paper examines the extent to which tourism in the Great Barrier Reef and Wet Tropics World Heritage Areas can be said to be sustainable. To do this it provides a definition of sustainable tourism for protected areas, in terms of ecological economics criteria. Tourism, and its management, in the two World Heritage Areas is described, and the outcomes are assessed against the definition of sustainable tourism. The available data is not sufficient to permit a definitive overall assessment. However, a favourable interim verdict appears justified against environmental criteria in the case of the Great Barrier Reef. There is in both cases a dearth of suitable data for proper assessment against economic criteria. The criteria proposed and the assessment exercise reported provide a contribution to developing ways to evaluate sustainable tourism.     

Depreciation Need Not Be Arbitrary

Following Thomas (1969, 1974) the depreciation adjustment charged against accounting earnings is nowadays commonly presumed to be entirely arbitrary when it is viewed from a measurement perspective. This paper develops a statistical interpretation of accounting measurement to show that the depreciation calculation need not necessarily be viewed as incorrigible in Thomas's sense. A probability modelling approach is adopted to illustrate how the depreciation adjustment can be used to smooth accounting earnings over time. Depreciation is thus shown to have potentially useful estimation properties. The results have obvious policy implications regarding the objectives that depreciation and other accounting allocations might serve. They also have a bearing on fundamental questions regarding the nature of accounting measurement.     

Labor Market Analysis and Public Policy: The Case of Morocco

This article uses detailed industry and household data to understandwhy Morocco's labor market performed poorly in 1985–95.The data indicate that marked structural changes and weak demandin the product market were responsible. This article makes twocontributions to the literature. The first is specific: it underscoresthat the demand for labor is a derived demand and that the performanceof the product market is an important determinant of the performanceof the labor market. The second is more general: it demonstratesthat this kind of microeconomic analysis, using data sets thatare often available in developing countries, can inform policydesign.     

The past,present, and future of brand research

Marketing Letters - This article discusses the past, present, and future of brand research. We begin by reviewing three historical eras of branding development in the past: the information,...     

The external wealth of nations mark II: Revised and extended estimates of foreign assets and liabilities, 1970-2004

We construct estimates of external assets and liabilities for 145 countries for 1970-2004. We describe our estimation methods and key features of the data at the country and global level. We focus on trends in net and gross external positions, and the composition of international portfolios. We document the increasing importance of equity financing and the improvement in the external position for emerging markets, and the differing pace of financial integration between advanced and developing economies. We also show the existence of a global discrepancy between estimated foreign assets and liabilities, and identify the asset categories accounting for this discrepancy.     

Bribery in international business: Whose problem is it?

Bribery is a frequently discussed problem in international business. This article looks at the problem from the North American and from the developing country perspective. It describes and analyses specific cases and highlights recurring patterns of behavior.The article is based on the experiences of the authors who have been promoting business in the developing world. In addition to ethical considerations involved with bribery there are some very practical reasons for not engaging in the practice. There are also real barriers to establishing the relationships necessary to avoid the practice yet continue doing business. Henry W. Lane is Associate Professor of Organizational Behavior at the School of Business Administration, The University of Western Ontario, London, Ontario. He is at present Director of the Centre for International Business Studies. His most important publication is: Managing Large Research and Development Programs (with Rodney Beddows and Paul R. Lawrence), (State University of New York Press, Albany, 1981).Donald G. Simpson is Associate Professor at the University of Western Ontario. He is at present Associate of the Centre for International Business Studies. He was formerly Associate Director of Social Sciences Division at the International Development Research Centre, Ottawa, Canada and Executive Director of the Office of International Programs, University of Western Ontario.     

Employment law and The European Community: review article

Book reviewed in this article: Business Transfers and Employee Rights John McMullen Butterworths Harmonization and Hazard: Regulating Workplace Health and Safety in the European Community Robert Baldwin and Terence Daintith (Eds.) EC Social Policy and 1992: Laws, Cases and Materials Union of Parts: Labor Politics in Postwar Germany Kathleen A. Thelen The Power to Manage? Employers and Industrial Relations in Comparative Historical Context S. Tolliday and J. Zeitlin (Eds.) Trouble on Board: The Plight of International Seafarers Paul K. Chapman (Introduction by Clifford B. Donn) Markets, Firms and the Management of Labour in Modern Britain . Howard Gospel Hard Cheese: A Study of Hotel and Catering Employment in Scotland Ian R. Macaulay and Roy C. Wood Working Miracles: Experiences of Jobs and Childcare Usha Brown and Louise Tait Scottish