A note on black economic well-being in the North and West

Conclusion These very positive gains in economic well-being for certain categories of black families do not surprise us. Those in which the head is under 35 and live in the North and the West have had relatively more opportunity open to them as a result of some of the strong enforcement policies of the late sixties and affirmative action programs. This group of the black population, by and large, is better educated, more mobile, and more job-ready. It is, therefore, in a position to be more productive and thereby earn relatively higher incomes when society relaxes some of its discriminating tendencies. No such advantages, however, are available to the households headed by females or older households which comprise the overwhelming members of families in poverty.     

Valuation of SGARAs IN THE Wine Industry: Time for Sober Reflection

The application of AASB 1037 Self Generating and Regenerating Assets provides little guidance to the commercial performance of winemakers. The valuation of grapevines essentially requires the valuation of a segment of a business (vineyards), from which is deducted the value of associated infrastructure. Grapevines are reported at a fictional "net market value" even though they cannot be bought or sold. The combination of recognising revaluation increments as distributable profits through the valuation of grapevines at "net market value", and the subsequent "amortisation" of those revaluation increments over the useful lives of the grapevines, creates a reporting maze which is more likely to confuse than inform.     

Consumer Research and Programs for the Elderly—The Forgotten Dimension

Older Americans are the most victimized and disadvantaged group in the marketplace, yet few consumer research, education, and action programs have focused on their needs and concerns. This study, by attempting to summarize existing knowledge of the consumer problems and needs of older persons, reveals the lack of reliable data and research. The study also suggests that inflation has a far worse impact upon the elderly than previously thought, affecting not only their retirement financial condition but also their psychological and social condition. The study concludes that traditional consumer education programs focusing only upon persons' poverty of means will be ineffective unless they include an additional focus on the poverty of meaning in the lives of older consumers.     

Validating the international tourist role scale

This study was designed to validate the international tourist role scale and the three dimensions it revealed. The purpose of this attitudinal scale was to measure the tourist role typology. United States adult outbound tourists flying with 11 major airlines returned useful questionnaires. This study validated the role scale as a reliable one that properly identified three conceptual dimensions of international tourist typology and successfully provided measures of tourists’ novelty-seeking preferences on the three dimensions. The study demonstrated, however, that the scale would measure the novelty-seeking preferences of international tourists more effectively if it were supplemented by other measures.