New development: Decentralizing governance in England—transport's key role

Transport holds the key to effective decentralization of responsibilities in England. But transport cannot be considered in isolation from other functions. It has close links with spatial planning and other environmental, economic and social activities and they must function together. Decentralization must take this on board for England as a whole. There should be combined authorities established throughout England that are viable and accountable to the areas they serve.     

The relation between aggressive financial reporting and aggressive tax reporting: Evidence from ex-Arthur Andersen clients

We investigate the economic trade-offs managers face due to conflicting incentives to report high financial statement book income and, at the same time, report low taxable income. Our setting involves Houston clients of Arthur Andersen (AA), who have been shown to exhibit a culture of aggressive financial reporting. Using our sample of AA Houston clients, we test two competing theories: (1) firms which have a culture of aggressive financial reporting are also aggressive in their tax reporting, versus (2) firms which are willing to pay real dollars (taxes) to report higher financial statement earnings. We do not find support for either theory. Instead, our findings suggest a middle-ground: firms may exhibit a culture of aggressive financial reporting without impacting their relative tax reporting. Our findings not only shed light on the intersection of financial and tax reporting, but they also add to the extant literature involving the culture of AA. To the best of our knowledge, this is the first paper to investigate the tax ramifications of AA’s culture of aggressive financial reporting.     

Consumer needs and requirements for food and ingredient traceability information

The introduction of improved food traceability systems has aimed to restore consumer confidence in food safety and quality, in part by being able to provide consumers with more information about the origins of foods and food ingredients. However, little is known about consumers' opinions and beliefs associated with traceability, nor their preferences for information provision. In the current paper, consumer information needs and requirements regarding traceability are investigated. Semi‐structured interviews with consumers in four European countries focused on the need for traceability, the preferred means of communication, labelling and bodies held responsible for traceability and dealing with fraud. Results show that there is a clear consumer need for varied information about food and the production processes involved. Rigorous and accountable traceability systems may assist in making such information available to consumers.     

Predictors and processes of satisfaction with work–family balance: Examining the role of personal,work, and family resources and conflict and enrichment

Drawing from resource-based theories, we conduct two studies to investigate the unique and relative importance of personal (e.g., resilience, proactive health behaviors), work, and family resources (i.e., enriched job and family roles, work and family support) to balance satisfaction, and the mediating roles of conflict and enrichment. We test our hypotheses in Study 1 using a cross-sectional survey of 216 employees and in Study 2 using a time-lagged survey over 3 months with 220 employees. Across both studies, work and family resources (e.g., enriched job and family characteristics, work and family support) were positively related to balance satisfaction. In general, work resources were more relevant to balance satisfaction than were personal or family resources. In terms of processes, work resources relate to less work-to-family conflict and greater work-to-family enrichment which in turn, relate to greater balance. In contrast, the family-to-work directions of conflict and enrichment were just weakly related to balance. Across the two studies, findings regarding the role of personal resources were mixed. We discuss how these findings expand our understanding of work–family balance and the practical implications for human resource practitioners.     

Financial credit and social discredit: the pawnbroking dilemma

Researching, and therefore marketing, ‘unmentionable’ products has always been challenging. Pawnbroking, the act of offering a loan secured by the pledge of an item of value, fits within this domain; its use is stigmatised, despite dating back centuries and enjoying high levels of user satisfaction. This study explores perceptions of pawnbroking and recommends marketing tactics to reframe it as a ‘mentionable’ credit option, allowing the sector to benefit from increased flow of information. This research uses qualitative methods to explore perceptions of pawnbroking, identifying beliefs, attitudes and barriers to use through depth interviews with non-users. The results reveal minimal understanding of the pawnbroking process, with latent stigma and stereotyping reinforced by media sources. Social pressures, emanating from the negative perception of users and perceptions of important social groups, are influential in participants’ decisions to disassociate themselves from even the possibility of pawnbroker usage. The managerial implications are that pawnbrokers should emphasise the advantages of financial credit and minimise those of social discredit. Social marketing campaigns should target current perceptions of pawnbroking and encourage informed trial amongst a broader section of society.     

Modelling of potential food policy interventions in Fiji and Tonga and their impacts on noncommunicable disease mortality

Background

To compare the likely costs and benefits of a range of potential policy interventions in Fiji and Tonga targeted at diet-related noncommunicable diseases (NCDs), in order to support more evidence-based decision-making.

Method

A relatively simple and quick macro-simulation methodology was developed. Logic models were developed by local stakeholders and used to identify costs and dietary impacts of policy changes. Costs were confined to government costs, and excluded cost offsets. The best available evidence was combined with local data to model impacts on deaths from noncommunicable diseases over the lifetime of the target population. Given that the modelling necessarily entailed assumptions to compensate for gaps in data and evidence, use was made of probabilistic uncertainty analysis.

Results

Costs of implementing policy changes were generally low, with the exception of some requiring additional long-term staffing or construction activities. The most effective policy options in Fiji and Tonga targeted access to local produce and high-fat meats respectively, and were estimated to avert approximately 3% of diet-related NCD deaths in each population. Many policies had substantially lower benefits. Cost-effectiveness was higher for the low-cost policies. Similar policies produced markedly different results in the two countries.

Conclusion

Despite the crudeness of the method, the consistent modelling approach used across all the options, allowed reasonable comparisons to be made between the potential policy costs and impacts. This type of modelling can be used to support more evidence-based and informed decision-making about policy interventions and facilitate greater use of policy to achieve a reduction in NCDs.     

New entrants in a mature market: An empirical study of the detergent market

An analysis of the UK and German detergent markets provides useful evidence for the development of a model to predict the share changes that occur when a new product enters the market. A simple share order effect (SOE) model based on Luce's Axiom of the Independence of Irrelevant Alternatives (IIA) is tested on four different new product launches. Of these, only the product with both a new brand name and a new product format is consistent with the model. In the remaining three cases, all line extensions, the empirical data deviate from the model's predictions. The two UK line extensions appear to be affected by product format; the German line extension cannibalizes the parent. From these studies, it is suggested that radical line extensions do not cannibalize whereas line extensions that have a close fit with the parent are more likely to take sales from the core brand.     

Why Do Companies Not Produce Sustainability Reports?

Sustainability reporting emerged on the corporate scene nearly 30 years ago as a key mechanism through which business organisations would manage a transition to a new business landscape dominated by greater concern and consciousness about sustainability. While it has become something of a feature on the corporate agenda in some parts of the world, the majority of business organisations do not undertake this type of reporting. This paper explores why 23 of Australia's top 200 companies do not undertake sustainability reporting. The study is situated in the context of a considerable literature that promised numerous benefits to be derived from this type of reporting. The paper uncovers various social and organisational factors that raise some new questions about legitimacy theory, corporate accountability and the spread and uptake of this organisational practice. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.