Does Fathers’ Care Spill Over? Evaluating Reforms in the Swedish Parental Leave Program

The aim of reserving months for fathers in the Swedish parental leave system was to increase fathers’ use of leave as well as encourage gender equality in the home and labor market. Using data from the Swedish Social Insurance Agency, this study investigates the effects of the reform – reserving one month of leave for fathers in 1995 and a second month in 2002 – on gender equality in the home. The study uses the take up of the parental benefit for the care for sick children (CFSC) as a proxy for gender equality and follows parents’ use of CFSC for twelve years for the first reform and ten years for the second reform. Results indicate the first reform led to more equal leave sharing, mainly because use of the benefit decreased among mothers with low education, and at least in part fulfilled the aim of increasing gender equality in the home.     

The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*

Based on an analysis of questionnaire data from a large sample of certified auditors, we examine how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of (primarily) single member companies, that is, limited liability companies with a single owner who typically is also the only employee of the company. We show that these two groups of auditors differ in the extent to which they hold certain values important (i.e., show compliance) and in the closeness with which these values are held within each group of auditors (i.e., show convergence). Our results also demonstrate that the type of client predominantly served by an auditor is relevant for explaining variation in professional values both within and between organizational contexts. In addition, we offer a new theoretical approach to classifying auditors and analyzing their commitment to core values of the profession. We analyze commitment to values via both compliance and convergence, two often overlooked aspects of conformity to value commitments in professions.     

Whistleblowing: a critical philosophical analysis of the component moral decisions of the act and some new perspectives on its moral significance

Discussions of whistleblowing whether in academic literature or in more popular media have tended to very one‐sided assessments of the moral worth of the act. Indeed, much of the current literature concentrates on psychological or managerial aspects of whistleblowing while taking for granted this or that moral position or eschewing any normative commitment on the question. The purpose of this article is firstly to reemphasise the importance and complexity of the normative foundations of whistleblowing acts; and secondly, through a moral philosophical analysis of the component decisions that make up any act of whistleblowing, to contribute to a more balanced and less polarised treatment of the topic. It is argued that the polarisation of views on the topic is in part due to a failure to decompose the act of whistleblowing into a number of inevitable component moral decisions leading up to the act. It is furthermore argued on the basis of the analysis that it is impossible to state a priori as a matter of general principle that whistleblowing is always morally right (a good act) or morally wrong (a bad act). The article will close with a reflection on the degree to which the weighing up of good and bad in the act of whistleblowing differs sharply among cultures; and with a conjecture as to a possible relation to a people's history which may serve as a pointer to interesting future empirical research on the topic.     

Creating and consuming experiences in retail store environments: Comparing retailer and consumer perspectives

This article investigates the substance of arguments about an experience-oriented economy and experience-seeking consumption in retailing. Employing a case study research approach (n=7) and the Critical Incident Technique (n=252), we show how retailers as well as consumers relate to in-store experiences. The results point out that retailers’ use ever more advanced techniques in order to create compelling in-store experiences to their consumers. In contrast, the depiction given by consumers reveals that their in-store experiences to a large extent are constituted by traditional values such as the behavior of the personnel, a satisfactory selection of products and a layout that facilitates the store visit.     

Altruism in cost-benefit analysis

It has recently been argued that altruistic motives for paying for a public sector project should be ignored in a cost-benefit analysis. The reason is that including altruism would mean a kind of double counting of the project's benefits. This paper takes a look at these arguments, and derives cost-benefit rules which cover different kinds of altruism. The paper also provides some recommendations for the treatment of altruism in studies using the contingent valuation method.     

THE STRATEGIC PROCESS AND ITS IMPACT ON THE OUTCOME OF A TENDER

ABSTRACT ** :  A competitive tendering process within a public organization does not always render the anticipated results, i.e., the intended strategy is not always realized. This paper shows that the way the strategy process is managed by the parties involved in the tender is of importance to the outcome. Previous research has mainly focused on the situation ex ante the tendering process. This paper contributes to the research on competitive tendering by focusing on the management that takes place ex post the tendering process. For this purpose a theoretical framework consisting of a process-based approach on strategy formation is applied to the analysis of two case studies of competitive tendering in the Swedish water and sewage sector.     

Is Post‐War Economic Growth Exponential?

In this article, we argue that there are strong reasons for using linear instead of exponential models when analysing post‐war economic growth. Incorrect model specifications will lead to misinterpretations of the underlying economic reality and to erroneous economic forecasts. Our argument is based on an empirical investigation of real GDP per capita growth in 25 OECD countries (and three country aggregates) during the post‐war period using the Box‐Cox transformation method. The conclusion is that per capita growth is generally (more or less) linear (and definitely not exponential) for the level of economic development represented by these countries. Based on this we argue that analyses of growth should use linear instead of exponential models. This change of model could give new insights into problems connected with economic growth.     

Examining how technology is presented and understood in technology education: a pilot study in a preschool class

International Journal of Technology and Design Education - The aim of the research is to examine how technology is communicated in technology education in relation to humans, society and nature in...     

The Economic Contribution of High-Growth Firms: Do Policy Implications Depend on the Choice of Growth Indicator?

Prior studies have defined high-growth firms (HGFs) in terms of growth in firm employment or firm sales, and primarily analyzed their contribution to overall employment growth. In this paper we define HGFs using the commonly applied growth indicators (employment and sales), but also add definitions based on growth in value added and productivity. Our results indicate that HGFs in terms of employment are not the same firms as HGFs in terms of productivity, and that their economic contributions differ significantly. Economic policy promoting fast growth in employment may therefore come at the cost of reduced productivity growth. Although HGFs of different definitions may not be the same firms, young firms are more likely to be HGFs irrespective of definition. This suggests that economic policy should focus on the conditions for new firm formation and early growth of firms, rather than target a particular type of HGFs.