ACCOUNTING FOR EMPLOYEE ENTITLEMENTS*

This paper considers the problem of accounting for employee entitlements. Accrued entitlements to annual leave, sick leave and long service leave are evaluated by reference to the basic characteristics of an accounting liability and a case is presented for liability recognition in each instance. An empirical survey undertaken by the authors shows current practice in this area and indicates the need for improved financial reporting.     

Neoliberalism and health care

Within the context of globalization, health care reform is occurring around the world. This paper explores the neoliberal mind set shaping health care reform in the UK, Canada, United States, Australia and New Zealand. Neoliberalism is comprised of three principles: individualism, free market via privatization and deregulation, and decentralization. After describing the nature of a health care system that is shaped by those embracing this mind set, an alternative approach is introduced that could bring dignity and a human face to health care. The basic premise of the paper is that we must broaden our analysis of health care by understanding and challenging the neoliberal mind set.     

A new research framework for family resource management applied to financial preparedness of mid‐life working couplesa

In order to continue to move forward, the field of family resource management needs rich research programmes based on holistic, synergetic approaches. To this end, this paper presents a multi‐perspective research framework for designing family resource management research programmes using insights from five existing perspectives to understand families: life cycle stages, life spiral across generations, unplanned life transitions, the historical context of the course of one's life, and the different levels of influence on daily life ranging from the cosmos to the unknown (spheres of influence perspective). A modernization of the life cycle perspective is proposed as well to accommodate the gap between the full nest and the empty nest. We then use this new research framework to shape the development of a programme targeting retirement preparedness of mid‐life working couples with dependents (children and aged or infirm adults). We anticipate that deeper, more holistic insights into family resource management strategies can be gained from using this new research framework.     

Localization: A Global Manifesto

Localization: A Global Manifesto. Ed. by Colin Hines (2000). London. Published by Earthscan Publishing. ISBN 1‐85383‐612‐5 (softcover). In Canada, the book is available from http://www.renoufbooks.com for Can$29.00. In the UK, the book is available at http://www.earthscan.co.uk for £10.99 or earthinfo@earthscan.co.uk     

Government transparency: the citizen perspective and experience with food and health products policy

Citizen engagement (involvement of everyday citizens in policy decisions) is now seen as a major component of governance and policy making. Government transparency is a central tenet of citizen engagement. This study was sought by Health Canada in order to learn from citizen groups in other countries about the nature and degree of transparency related to food and health product review in their country. Health Canada anticipated learning from their experiences and perceptions so that it could increase the transparency of its own review and regulatory process. The opinions of a cross‐section of stakeholders in the United States, the European Union (especially the UK), Australia and New Zealand, solicited via an e‐mail survey, were analysed. The results clearly indicate that, in general, respondents do not feel that their food and health product review system is transparent. These opinions varied depending on which of the seven dimensions of transparency was being examined. Of the 64 recommendations tendered for increasing government transparency, the 32 suggestions for improving their own systems were quite different from the 32 made for Health Canada to consider. Collectively, they provide rich insights into the refinement and clarification of the food and health product review process.     

E‐commerce: consumer protection issues and implications for research and education

The impact of e‐commerce on consumers, public policy, business and education is examined. It behoves academics and students alike to keep abreast of new developments in this field and to contribute to the public debate on the widespread effects of e‐commerce. A discussion of public policy initiatives, research questions and ideas for future research are given.