Measuring the trade-off between economic growth and a clean environment

This article surveys various aspects of the measurement of environmental quality from the view point of national accounting and welfare economics. It focuses on the question whether GNP or NNP should be corrected for environmental change (green or eco-GNP) or whether physical accounts provide sufficient information for an assessment of the trade-off mentioned above. We conclude that valuation of (services from) environmental capital cannot be avoided for such assessment, but can only be made using a model based approach. Statistical agencies should continue to collect data on environmental quality and to value changes in environmental capital in the context of national resource accounting. However, official statisticians should refrain from correcting GNP or NNP for environmental change, as this correction implicitly contains a political judgment and cannot be based on mere technical knowledge.     

Employee development and voluntary turnover: testing the employability paradox

The employability paradox is a concern among employers. It states that development activities enhancing employees' employability also increase the risk for employee turnover. This study examined this paradox and probed the relationship between six development activities and voluntary turnover mediated by perceived employability. We tested both a turnover‐stimulating path via perceived external employability (i.e. perceived job alternatives with other employers) and a retention path via perceived internal employability (i.e. perceived job alternatives with the current employer) by using two‐wave longitudinal data from 588 employees. The results put the turnover risk into perspective: only upward job transition positively influenced turnover via perceived external employability. Also, the retention path via perceived internal employability was not supported: several development activities were positively related with perceived internal employability, but perceived internal employability did not influence turnover. We did, however, find a direct retention effect of skill utilisation. Overall, the results downplay the employability paradox.     

The impact of team characteristics on the supervisor’s attitude towards telework: a mixed-method study

Abstract

This study examines the impact of team characteristics on the supervisor’s attitude towards telework through a mixed-method approach. First, in the quantitative part, we test hypotheses drawing on disruption and dependency theory, using data of 205 supervisors from four Belgian organizations. The data confirm the hypothesized negative correlation between task interdependence and supervisors’ supportive attitude towards telework, as well as the moderating role of supervisor’s dependency on his or her team on this relation. We found no impact of team heterogeneity and lack of team effort and low performance. Second, we use qualitative data collected through 39 semi-structured face-to-face interviews with supervisors to gain a better understanding of supervisors’ reasoning behind their attitude towards telework. These data provide insight into how task interdependence, team heterogeneity and lack of team effort and low performance affect it. Our team-centred conceptualization of the antecedents of supervisors’ attitude towards telework enables to highlight the key role of structural aspects in shaping supervisors’ attitudes towards telework. This is particularly important for policy, as organizations are better placed to remediate aspects at the team level that contribute to supervisors’ negative attitude towards telework, rather than those at the inter-individual one.     

Predicting job satisfaction and workers’ intentions to leave at the bottom of the high value agricultural chain: evidence from the Ethiopian cut flower industry

While there is a large body of research focusing on working conditions in labour-intensive industries, none has yet considered how workers themselves perceive their own working conditions. This paper draws on a sample of workers from the cut flower sector industry in Ethiopia to examine the extent to which workers are satisfied with their jobs and to explore the relationship between job satisfaction and intention to leave. Results suggest that a positive evaluation of extrinsic organizational rewards (wage, job security and healthy environment) contributes to workers’ job satisfaction. Dissatisfied workers report higher intentions to leave their job in the flower farms. In addition to low levels of job satisfaction, having alternative livelihood strategies is a key determining factor in the intention to leave. Interestingly, being a member of an informal savings net organized at the work floor mitigates the intention to leave. The paper ends with some implications for managers and policy-makers, along with limitations and suggestions for future research.     

Audit report lags in the Belgian non-profit sector: an empirical analysis

In the current study, we examine audit report lags (ARLs) among a large sample of Belgian non-profit organisations (NPOs). Doing so, we (i) add to the very recent, but rapidly growing literature on financial reporting and auditing in the non-profit sector; and (ii) test the generalisability of findings regarding the ARL from the for-profit sector to the non-profit sector. We note that ARLs for Belgian NPOs are substantially larger than those reported in prior studies based on for-profit firms, which can be explained by differences in reporting incentives (e.g. the absence of capital markets pressures). In addition to determinants of the ARL that have been identified in prior studies based on for-profit firms (e.g. auditor business risk), we find that also the way of funding the organisation (i.e. the degree of reliance upon donations and/or grants) and its specific area of activity are significantly related to the ARL. The requirement of an external financial statement audit (together with new accounting and financial reporting requirements) for Belgian NPOs was only recently introduced (i.e. from 2006 onwards). We do not observe a decrease in ARLs in the two years after the introduction of the new legal obligations.     

Challenging Small‐Scale Farming: A Non‐Parametric Analysis of the (Inverse) Relationship Between Farm Productivity and Farm Size in Burundi

We use a non‐parametric approach to investigate the (inverse) relationship between farm productivity and farm size. A kernel regression is used on data of mixed cropping systems to study the determinants of production including different factors that have been identified in literature as missing variables in the testing of the inverse relationship such as soil quality, location and household heterogeneity. Household data on farm activities and crop production were gathered from 640 households in 2007 in two Northern provinces of Burundi. Our results do not reject the findings of an inverse relationship between farm size and productivity. However, we find that size returns vary substantially with farm size, that is, between 0.2 for the smallest farms and 0.8 for the largest farms. Other factors that significantly affect production include soil quality. Finally, we find a significant positive association between food security and farm size.     

Decomposition of GDP Growth in Some European Countries and the United States

Summary  The composition of economic growth can be analyzed in two different ways. In the ‘traditional method’ for the decomposition of GDP growth, total imports are deducted from exports. This approach underestimates the importance of exports for the growth in GDP, and overestimates the importance of domestic expenditure categories. In the alternative methodology proposed in this paper, imports are allocated to all expenditure categories. Although this ‘import-adjusted method’ is more complex than the ‘traditional method’, it has the considerable advantage that the contributions of the expenditure categories to GDP growth provide a better understanding of why GDP growth decelerates or accelerates. The methodology and data requirements for calculating the import content of final demand, and the implications for the decomposition of real GDP growth, are discussed. For six European countries and the United States, the paper shows that applying the alternative methodology provides rather a different economic story.      

Effect evaluation of a multifactor community intervention to reduce falls among older persons

The objective of the study was to evaluate the effectiveness of a multifactor and multimethod community intervention programme to reduce falls among older persons by at least 20%. In a pre-test-post test design, self-reported falls were registered for 10 months in the intervention community and two control communities. After the pre-test registration, participants followed the intervention programme (Information and education, Training and exercise and Environmental modifications) for 14 months. All communities were situated in the Province of Friesland in the north of The Netherlands. The study ran from November 1999 to November 2002. The participants (intervention 1122; control 630) were aged 65 years and older and lived independently. There was no significant decrease in total falls, except outside the home, among women (odds ratio = 0.54, 95% CI = 0.30-0.98; p = 0.041). The multifactor intervention programme was not effective. The reduction of falls outside the home among women could be due to reduced outdoor physical activity.