Towards an understanding of the female expatriate experience in Europe

The increased participation of women in the workforce has been one of the major changes in the structuring of the labour force in recent years, and it is anticipated that this trend will continue. Despite growing numbers of women in senior domestic management roles, the participation rates of women in international management remains low across the globe. In Europe, international management has generally been a masculine preserve. Much of our knowledge of female expatriation comes from North America and is based on the experiences of female managers working for North American MNCs. This article builds on that base of understanding but highlights a growing stream of research into female expatriation in Europe, which remains largely “invisible” to specialists outside Europe. Given the paucity of empirical research in this area in general and the need for a more international understanding of the phenomena which can arise from examining different contexts, the article suggests that researchers outside Europe may find useful insights in this paper which pulls together and summarises what we know from the existing research on female expatriates in Europe and offers some avenues for future research.     

NEW MICROFOUNDATIONS FOR THE AGGREGATE MATCHING FUNCTION*

Empirical studies of the aggregate labor market matching function have favored a Cobb–Douglas functional form, for which there are no microfoundations in the existing literature. I present a new model for the matching process, based on a “telephone‐line” Poisson queuing process, which, unlike other microeconomic approaches, can be integrated directly into standard theoretical search models. This implies a CES matching function, approximately Cobb–Douglas when search costs are approximately linear. The model allows empirical estimates of matching function parameters to be interpreted in terms of the costs and benefits of search.     

Consumer debt in Australia: why banks will not turn their backs on profit

Five years into the 21st century and consumer debt levels in Australia are still escalating. Simultaneously, there is concern that an increasing number of consumers may be unable to meet their future financial commitments and also mounting alarm at the relative ease with which the majority of consumers can access additional credit facilities. At the same time, credit providers are avidly seeking greater profits by enticing consumers to borrow more and more. Against this background, the issue of corporate social responsibility (CSR) in the Australian consumer credit industry is discussed. The application of strategic stakeholder management theory to the activities of a specific class of lender – banks – is then discussed. The aim is to better understand why the contemporary demands of CSR will not lead banks to undertake a more vigilant approach to consumer lending advocated by consumer groups who, witnessing the impact of the growing level of consumer indebtedness on a number of consumers, are calling for more responsible lending practices. The opportunity to contribute to debate aimed at alleviating the risk of growing consumer indebtedness is highlighted. The paper concludes with an acknowledgement that, without intervention, factors such as competition in the free market for consumer credit, the demands of shareholders for profits, and consumers’ own folly in demanding immediate gratification and readily accepting additional credit as a means of financing their consumption, ensure that consumer debt levels will continue to rise.     

Assessing risks due to threats to internal control in a computer‐based accounting information system: a pragmatic approach based on fuzzy set theory

A rational risk assessment model, based on the reasoning of fuzzy set theory, is presented. The model would help managers assess risk exposure due to potential threats to internal control in a computer‐based accounting information system. Such risk assessment is essential in making appropriate decisions about establishing new internal control policies and procedures that may be necessary to protect the integrity and security of the information system. Copyright © 2004 John Wiley & Sons, Ltd.     

Optimal allocation of watershed management cost among different water users

The issue of water scarcity highlights the importance of watershed management. A sound watershed management should make all water users share the incurred cost. This study analyzes the optimal allocation of watershed management cost among different water users. As a consumable, water should be allocated to different users the amounts in which their marginal utilities （MUs） or marginal products （MPs） of water are equal. The value of MUs or MPs equals the water price that the watershed manager charges. When water is simultaneously used as consumable and nonconsumable, the watershed manager produces the quantity of water in which the sum of MUs and/or MPs for the two types of uses equals the marginal cost of water production. Each water user should share the portion of watershed management cost in the percentage that his MU or MP accounts for the sum of MUs and/or MPs. Thus, the price of consumable water does not equal the marginal cost of water production even if there is no public good.     

INDIGENOUS KNOWLEDGE AND INTELLECTUAL PROPERTY: A SUSTAINABILITY AGENDA

Abstract.  The paper argues that the current ways of protecting intellectual property are limited in their scope for recognizing indigenous rights to indigenous knowledge. Indigenous knowledge is often defined as being holistic and collectively owned, and an appropriate protection should allow for maintaining the cultural and physical environment that has generated it.
After examining the failure of the patent system to recognize indigenous input (using examples from the US Patent and Trademark Office), the analysis is directed towards alternatives. The world's first case of indigenous intellectual accreditation through the partnership between Mt Romance (Australian sandalwood company), Aveda (US-based multinational cosmetics corporation) and the Kutkabubba community (represented by the Songman Circle of Wisdom), is presented. The accreditation allows for the indigenous people to be recognized as traditional owners of the land, and for their care and knowledge about the sandalwood trees. It also gives them a share of the profits made from the contemporary use of the pure sandalwood oil.
The paper argues that sustainability, and indigenous sustainability in particular, provides a conceptual framework for a change in the way of protecting intellectual property. This implies that appropriate policies should be put in place for businesses to feel responsible towards the community.     

The effect of training for internet use among local trade union leaders

Internet use is increasing among all segments of society, including labour unions. In this article, the authors examine the role that training plays in internet use among union leaders. A survey was conducted among union leaders in a large Midwestern state with an economy widely spread among agricultural, manufacturing, mining, transportation and public sectors. Applying theories of technology acceptance and social learning, the researchers proposed that formal training leads to internet use and that formal training reduces problems encountered by internet users. Formal training was found to have a significant relationship with both the use and reduction of many of the problems associated with internet use.     

Can we rise to the challenges of reform?

Can we rise to the challenges of reform? It is argued that the CAP can and must be reformed. The question is not whether but when and, importantly, how and by whom it will be reformed. We should seize the initiative from within rather than allow reform to be imposed on us by others. The Doha Round, which we agreed should be a development round, was a good start but the biggest test of our real commitment will be the agriculture negotiations. There is no other sector in which the policies of rich countries impact so heavily on the developing world. The costs of failure will be high both within Europe and, more importantly, in the developing world. Changes in agricultural subsidies have to come first and the European Union and the United States have to show the way. The Mid‐Term Review of CAP has produced some forward looking and radical proposals. We should break the long‐standing link between support and production whilst continuing to protect our rural ways of life and the important roles that farmers play. This will transform the impact of the CAP both internally and externally. But the CAP should not be used as an instrument of cohesion policy, as the proposal for reassigning Second Pillar money between Member States seeks to do. Sommes nous prêts à relever le défi des réformes? On montre ici que la PAC peut être réformée et doit ?être. La question n'est pas de savoir ‘si’, mais ‘quand’ et surtout ‘comment et par qui’. Il nous faut prendre ?‘initiative’ de ?intérieur, et ne pas nous laisser imposer des réformes par les autres. Nous avons accepté que la négotiation de Doha soit focalisée sur le développement, et c'est là un bon point de départ. Mais le test le plus probant de la réalité de notre engagement sera la négotiation agricole. Il n'y a pas de secteur où la politique des pays riches influe si fortement sur le monde en développement. Le coût ?un échec sera élevé en Europe, mais surtout dans le Tiers Monde. La première chose à faire est de modifier les régimes ? aide agricole. C'est à? Union Européenne et aux Etats Unis de montrer ? exemple. On trouvera dans la revue a mi parcourt de la PAC quelques perspectives ? avenir et certaines propositions assez radicales. Tout en préservant les modes de vie ruraux et le rôle des agriculteurs, il faut briser le lien qui existe depuis trop longtemps entre soutien et production. Cela devrait transformer ? impact de la PAC, aussi bien a ? intérieur qu'à?'extérieur. Cependant, la PAC ne doit pas constituer un instrument de cohésion politique, comme essaient de le faire les propositions visant à réallouer aux pays membres ? argent du ‘Second Pilier’. Können wir den Herausforderungen der Reform gerecht werden? Hier wird der Standpunkt vertreten, dass eine Reform der GAP erfolgen kann und muss. Die Frage lautet nicht, ob, sondern wann und vor allem wie und von wem die Reform durchgeführt werden soil. Wir als Beteiligte sollten die Initiative ergreifen und es nicht zulassen, dass uns die Reform von Außenstehenden aufgedrängt wird. Die Doha‐Runde, bei der es sich gemäß gemeinsamer Übereinkunft urn eine Entwicklungsrunde handeln soil, stellt einen gelungenen Anfang dar, aber erst die Agrarverhandlungen werden zeigen, wie sehr uns die Reform am Herzen liegt. In keinem anderen Sektor üben die Politik‐maßnahmen reicher Länder einen so großen Einfluss auf die Entwicklungsländer aus. Im Falle eines Scheiterns fallen innerhalb Europas und vor allem in den Entwicklungsländern hohe Kosten an. Zunächst müssen Veränderungen bei den Agrarsubventionen vorgenommen werden, wobei die Europäische Union und die USA die Richtung vorgeben müssen. Die Zwischenbewertung der GAP hat einige vorausschauende und radikale Aunderungsvorschläge hervorgebracht. Wir sollten zwar die seit langem bestehende Verbindung zwischen Stützung und Produktion kappen, aber dennoch die ländliche Lebensan und die wichtige Rolle erhalten, welche die Landwirte spielen. Dadurch würde die Auswirkung der GAP sowohl intern als auch extern grundlegend verändert. Die GAP sollte jedoch nicht als Instrument einer Kohäsionspolitik fungieren, wie es der Vorschlag zur Neuverteilung der Mittel aus der zweiten Säule zwischen den Mitgliedstaaten vorsieht.     

Natural Language Processing in Accounting,Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research

Natural language processing (NLP) is a part of the artificial intelligence domain focused on communication between humans and computers. NLP attempts to address the inherent problem that while human communications are often ambiguous and imprecise, computers require unambiguous and precise messages to enable understanding. The accounting, auditing and finance domains frequently put forth textual documents intended to communicate a wide variety of messages, including, but not limited to, corporate financial performance, management's assessment of current and future firm performance, analysts’ assessments of firm performance, domain standards and regulations as well as evidence of compliance with relevant standards and regulations. NLP applications have been used to mine these documents to obtain insights, make inferences and to create additional methodologies and artefacts to advance knowledge in accounting, auditing and finance. This paper synthesizes the extant literature in NLP in accounting, auditing and finance to establish the state of current knowledge and to identify paths for future research. Copyright © 2016 John Wiley & Sons, Ltd.     

Protecting the Rights of Alleged Sexual Harassment Perpetrators: Guidance from the Decisions of Labor Arbitrators

Recent evidence indicates that sexual harassment in the workplace continues to pose a problem for organizations. Using published arbitration awards, the current study examines the critical issues involved in discipline decisions of alleged sexual harassment perpetrators. Content analysis of 92 cases enabled the examination of critical judgment factors considered by arbitrators examining the disciplinary penalties imposed by management. Elements of the arbitrator's judgment including the just cause standards, mitigating circumstances, severity of harassment, and length of harassment were examined. The results of the analyses are discussed with an emphasis on the lessons provided for effective management practices.