ACCOUNTING FOR (A) PUBLIC GOOD: PUBLIC HEALTHCARE IN ENGLAND

This paper reviews accounting technologies used over recent decades in the National Health Service: a public service (good) and the accounting for public interest (good) therein. The trends in NHS accounting are considered in the context of the defining characteristics of a modern public service. The accounting technologies, collectively known as New Public Financial Management (NPFM), are integral to wider public service reform. The overview of accounting technologies in context attempts to draw out some of the deficiencies or apparent mismatches in accounting technologies and public service reform.     

The ownership and use of small kitchen domestic appliances by a Cypriot population

The nutritional habits of consumers have become a cause for concern with an increasing number of people suffering from diseases related to nutrition. In Cyprus, traditionally the Mediterranean diet was consumed, which was protective against coronary heart disease. Recently the incidence of coronary heart disease is increasing and has become a cause for concern. The way in which food is prepared may contribute to the nutritional content of the diet. Traditional methods of cooking and eating are being influenced by increased ownership of domestic appliances. The aim of this study was to carry out a cross‐sectional survey of people living in Cyprus to determine the ownership and use of small kitchen appliances. An opportunistic sample of 300 female subjects was recruited. Data were collected using a self‐completion questionnaire consisting of questions concerning personal details, cooking techniques, and the ownership and use of domestic appliances. The Liverpool John Moores University Ethics Committee granted ethics approval for the study. The majority of Cypriots were found to spend more than 2 h cooking each day. Toasters, sandwich makers, kettles and juice makers were owned by over 75% and microwave ovens, food processors and blenders by over 50% of Cypriots. Those with a professional occupation were significantly more likely to own crepe and pancake makers, electric grills, coffee makers, blenders and food mixers (P < 0.05). There were no significant associations between age groups and ownership of any of the domestic appliances. The results indicated that a considerable number of Cypriots own and use small domestic kitchen appliances. The use of these appliances may contribute to a tendency for this population to move away from their traditional diet. The relationship between usage and nutrient intake remains to be investigated.     

International sourcing of services: the “Homeshoring” alternative

The offshoring and outsourcing of service work from high-wage to low-wage countries has received considerable exposure in the popular press. Here, an alternative to offshoring is presented, called “Homeshoring.” In Homeshoring, a process is decoupled, just as it would be if it were offshored, but the work is sent to low-wage areas within a firm’s own country, rather than to another country. Homeshoring does not represent merely “domestic sourcing,” as it implies a new relationship and a working relationship with governmental economic development agencies. The benefits and disadvantages of this strategic choice are examined.     

Reforming Mortgage Finance

In the current period of financial stress, the Federal Deposit Insurance Corporation (FDIC) will have a critical role in helping to restore order to financial markets and the banking system. This address describes FDIC actions as of early October 2008, and indicates what is necessary to improve mortgage finance in the future, in particular five basic principles, which are described here. These principles must guide any reform effort. How to apply them will be a challenge, and suggestions for doing so are presented. NABE members could and should make an important contribution to rebuilding mortgage lending in the future. Presented at the National Association for Business Economics 50th Annual Meeting, Washington, D.C., October 6, 2008     

鸿沟背后：新利益主体阶层的崛起

世界各地的CEO们越来越相信，他们具有承担环境、社会和治理问题的战略原由。但是，他们也很清楚，当他们这样做的时候，必须战胜各种挑战，包括在对企业的社会责任有着不同法规和标准的各个国家之间管理供应链的困难。