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.     

The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study

Abstract

This study explores the challenges of implementing International Financial Reporting Standards (IFRS) at the organisational level. Based on interviews with experts with aggregated experience relating to the transition projects of over 170 reporting entities, this paper highlights the main challenges in delivering a successful implementation of IFRS. The findings show that the problems faced in implementation include lack of education and training, securing executive-level support, identifying and responding to the wider business-related implications of the transition, and issues with capturing the necessary information for reporting under IFRS.This paper complements the existing literature and offers a qualitative alternative to considering the transition to IFRS, offering insight into the organisational context of IFRS implementation. These insights are useful not only from a historic perspective, but also for organisations and regulators in the many jurisdictions where IFRS is permitted but not required, where more reporting entities will voluntarily move to IFRS-based reporting in the future. More broadly, they are also applicable to the challenges faced in implementing new and significantly revised IFRSs.     

Ethical Context, Organizational Commitment, and Person-Organization Fit

The purpose of this study was to assess the relationships among ethical context, organizational commitment, and person-organization fit using a sample of 304 young working adults. Results indicated that corporate ethical values signifying different cultural aspects of an ethical context were positively related to both organizational commitment and person-organization fit. Organizational commitment was also positively related to person-organization fit. The findings suggest that the development and promotion of an ethical context might enhance employees' workplace experiences, and companies should consider adopting ethical policies that support principled conduct, punish unethical actions, and increase individual perceptions of an ethical company environment.     

Consumers in the Knowledge-Based Economy (KBE): What creates and/or constitutes consumer vulnerability in the KBE?

We reflect on the issues which emerged from an interdisciplinary workshop held under the aegis of the Institute for Advanced Studies (IAS), Lancaster University in April 2006 about the Knowledge-Based Economy (KBE). The workshop addressed the question: What creates or constitutes consumer vulnerability in the KBE within the context of financial services? Discussion revolved around four themes: Firstly, setting debates about KBE in a historical context; secondly, identifying the disciplinary perspective for constructing the consumer (e.g., economic, legal); thirdly defining vulnerability without encompassing more than 70% of the population; and finally evaluating the government’s role in consumer welfare and education in the KBE. Directions for future research were identified.     

Building a case for using technology: health literacy and patient education

The interplay of a mobile population can affect the quality of patient outcomes and the economics of health care delivery significantly. Helping patients with limited English proficiency understand the basics of self-care for optimal health will continue to be a challenge in the delivery of the highest quality nursing care. Becoming familiar with high-quality, peer-reviewed, and reliable health education materials and Web sites is the responsibility of every health care provider so that patients receive culturally and linguistically appropriate resources to support healthy lifestyles and choices.     

A Content Analysis of Animation and Animated Spokes-Characters in Television Commercials

Abstract

This study employed content analysis to examine animation and animated spokes-characters in television advertising. The majority of spokes-characters observed in this study were humans, animal personifications, or product personifications. Characters were more likely to speak for the product than provide visual demonstration although they did both in more than half the cases. There were far more non-celebrity than celebrity spokes-characters, and a large majority of them were male. Significant differences were found in the use of animation across dayparts, program types, product classes and product categories. Although no increase was evident in the use of animation since the last study was completed, there was evidence to suggest that the role of animation has been changing in the past decade. Findings indicate that animated spokes-characters are being used more often to present high involvement products to adult audiences.     

Leadership and control system design

Little attention has been given to the role of leadership characteristics in the organization design literature despite significant evidence of its importance in explaining firm behavior. This study develops and tests a model to assess the effects of leadership style on three control choices that are considered integral elements of a firm's management control system; namely the delegation choice, the use of planning and control systems and the performance measurement system. Our results, based on data collected from 128 profit center managers, indicate that leadership style is a significant predictor of senior management's use of the planning and control system and their use of the performance measurement system for rewarding lower-level managers. After controlling for operating contextual factors (namely, subunit interdependencies and knowledge asymmetries) we find no effect of leadership style on delegation choices but do find that leadership style influences the use of planning and control systems as predicted.     

Transport safety for older people: A study of their experiences,perceptions and management needs

With evidence of increasing accident risk due to age-related declines in health and cognition affecting driver performance, there is a need for research promoting safe mobility of older people. The present study aimed to identify transport options and licensing issues for a group of older people in an Australian community. Ninety-five participants aged 75 and over were interviewed about their driving status and accident record and tested for cognitive ability. After stratification on cognitive level and driver status (current, ex-driver or non-driver), 30 were selected for further in-depth interviews concerning demographics, licence status and impact of change, travel options available and used, and travel characteristics. Considerable reliance on the motor vehicle as the mode of transport and the decision to cease driving were major quality-of-life issues. There was little evidence of planning and support in making the decision to stop driving. Some differences in transport decisions on the basis of cognitive level were evident; however, people with severely compromised cognitive ability (and, therefore, unable to give informed consent) had been excluded. The study suggested the need for resources to assist older people/carers/health professionals to plan for the transition from driver to non-driver and to manage alternative transport options more effectively.