Communication instruction: What is being done to develop the communication skills of accounting students?

A survey was conducted to determine what colleges and universities are doing to improve accounting students' communication skills and how they are doing it. Results indicate that much is already being done to improve the communication skills of accounting students, and that more programs are being planned. The survey revealed that accounting students at most of the responding colleges and universities have access to formal instruction in business communication, and that some communication programs are tailored for accounting majors. In addition to communication programs already in effect at the time of the survey, several schools were planning to add either an accounting communication course or an integrated skills program.     

Maximising the potential of university spin-outs: the development of second-order commercialisation activities

This paper examines the dynamics of university spin-out company development, based on an in-depth, longitudinal case study of some of the spin-out activities of one of the longest established technology transfer organisations in the UK. The different types of resource flows between this organisation and some of the companies in which it has a stake are discussed. Specifically, the paper considers the efficacy and appropriateness of the university technology transfer office (TTO) becoming involved in what we term second-order spin-out activities. These are spin-out companies that have been formed on technology developed in a spin-out company, or by people working in that spin-out, but which have no substantive connection with the research or personnel base of the university. We argue that in a peripheral non-technology intensive regional economy, the role of the TTO may be more wideranging than has been commonly assumed and may include a focus on regional economic development as well as the commercialisation of university-based research.     

Changes in Income Distributions and the Role of Tax‐Benefit Policy During the Great Recession: An International Perspective

In this paper, we examine the impact of the economic crisis and the policy reaction on inequality and relative poverty in four European countries: France, Germany, Ireland and the UK. The period examined, 2008–13, was one of great economic turmoil, yet it is unclear whether changes in inequality and poverty rates over this time period were mainly driven by changes in market income distributions or by tax‐benefit policy reforms. We disentangle these effects by producing counterfactual (‘no reform') scenarios using tax‐benefit microsimulation and representative household surveys for each country. For the first stage of the Great Recession, we find that the policy reaction contributed to stabilising or even decreasing inequality and relative poverty in the UK, France and, especially, Ireland. Market income changes nonetheless pushed up inequality and relative poverty in France. Relative poverty increased in Germany as a result of policy responses combined with market income changes. Subsequent policy reforms, in the later stage of the crisis, had markedly different cross‐country effects, decreasing overall poverty in France, increasing it in Ireland, and giving mixed effects for different subgroups in Germany and the UK.     

Social marketing and sustainable tourism—is there a match?

As we approach the new millennium it is becoming increasingly apparent that we need to re‐evaluate our approach to tourism provision, promotion and consumption. Tourism marketing campaigns continue to be aimed at a broad range of visitor segments irrespective of the relative degree of sustainability that might be exhibited in each case. As this paper will argue, the tools and techniques of social marketing may therefore have much to offer tourism organisations seeking a more sustainable approach to their market. This conclusion is based on the findings of a survey of 540 visitors to the South West of England that revealed a link between key behavioural motivations and the degree of sustainability exhibited. Copyright © 2000 John Wiley & Sons, Ltd.     

Economic and environmental impact of the CAP mid-term review on arable crop farming in South-western France

The issue addressed in this paper is whether implementation of the CAP MTR, (involving decoupled payments reduced by “modulations” and subject to cross-compliance measures) can be effective in improving the environmental impact of arable farming. The focus is on two French cross-compliance measures (compulsory buffer strips along rivers and crop diversity). A farm-level bio-economic model incorporating yield uncertainty is built and adjusted to represent two typical arable farms in the Southwest of France. The model also combines agro-environmental indicators. The results indicate that a simple decoupling of direct payments, without cross-compliance measures, has no impact on allocations between different crops. If cross-compliance measures are imposed, a small reduction in the cultivated area of irrigated crops is observed. The penalty levied (1% of the total subsidy paid) when farmers do not comply with the “buffer strips” requirement is sufficient for both farm-types. Decoupling and modulation result in a fall in the total gross margin of around 3%, principally because of the 5% modulation rate, while the “buffer strips” requirement leads to a further decrease of around 1%. Moreover, this requirement improves the environmental indicators at the farm level.     

How Related Multiscreening Could Positively Affect Advertising Outcomes

The use of multiple screens, also known as multiscreening, is assumed to have detrimental consequences for advertising outcomes. However, many people are engaging in this form of media multitasking on a daily basis. Therefore, it is important to focus on how to improve the effectiveness of advertisements when multiscreening. The aim of this study is to examine a key facilitator of advertising effects when multiscreening, namely task relevance. In two separate experiments—an online study (n = 280) and a laboratory (n = 185) study—we showed that people who engage in related multiscreening have better brand memory and more positive brand attitudes than people who engage in unrelated multiscreening via attention and subsequent program involvement. The results of the current study contribute to our understanding of multiscreening and advertising effects by showing that multiscreening does not always have to be detrimental to advertising effects. Furthermore, this study is unique because it combines two methodological approaches of multiscreening research.     

Boundary Work: Becoming Middle Class in Suburban Dar es Salaam

Suburban space provides a useful window onto contemporary class practices in Africa, where it is difficult to identify social classes on the basis of income or occupation. In this article I argue that the middle classes and the suburbs are mutually constitutive in the Tanzanian city of Dar es Salaam. Using interviews with residents and local government officials in the city's northern suburbs, I discuss the material and representational practices of middle-class boundary work in relation to land and landscape. If the middle classes do not presently constitute a coherent political-economic force, they are nevertheless transforming the city's former northern peri-urban zones into desirable suburban residential neighbourhoods.     

“Mum,did you just leave that tap running?!” The role of positive pester power in prompting sustainable consumption

This paper offers novel insights on the socio‐structural factors that sustain (or break) everyday behaviours in the home. Specifically, the adoption of sustainable consumption in the home as influenced by Green‐School children is explored. The findings presented are derived from surveys with Green‐School (Eco‐School) children and in‐depth interviews with their parents. The process of sustainable consumption adoption in the home, in the context of the Green‐Schools programme, is explored with an aim to understand if, and how, Green‐School children affect behaviours in the home. The findings enlighten our understanding of not only how environmental education programmes are reconciling the Dominant Social Paradigm with the New Environmental Paradigm, but also in terms of how sustainable consumption in the home, such as recycling and water and energy conservation, are initiated and reinforced by children through their use of positive pester power.     

When social intrusiveness depletes customer value: A balanced perspective on the agency of simultaneous sharers in a commercial sharing experience

A major pattern of non‐ownership consumption is “simultaneous sharing,” whereby customers simultaneously share the same resource in either a virtual or physical setting. However, little research examines the actual value that consumers derive from such a group‐based commercial experience. By integrating the literature on customer value and the psychology of autonomy, this study proposes a theoretical model of the simultaneous sharing experience that balances the benefits and social intrusiveness of sharer agency. Based on data that were collected from members of a collaborative platform dedicated to flat sharing and analyzed through structural equation modeling, social intrusiveness is found to be a pervasive phenomenon that strongly impairs customer satisfaction, whereas communal benefits, as reflected by enjoyment, companionship, informational guidance, and emotional support, enhance it. As a major antecedent of both communal benefits and intrusiveness, perceived homophily nourishes satisfaction, however, customer age may reduce the buffering influence of perceived homophily on intrusiveness, whereas an additional positive effect on communal benefits is associated with the sharer social integrative motive. We discuss the implications of this study for customer experience and commercial sharing consumption research.