VACATION AND FAMILY FUNCTIONING

This study explores the unique interplay of family vacation travel, family cohesion, and family communication through a sample of 265 family travelers. The results reveal that family vacation contributes positively to family bonding, communication and solidarity. Family interaction styles differ during the family leisure travel process. Two types of families are identified differing on the dimension of cohesion, corresponding to separated and connected families. Three types of families are identified differing on the dimension of adaptation, corresponding to flexible, confused and structured families. This research represents an attempt to use a unique theoretical framework to empirically assess family functioning in the leisure travel setting.     

Two executives, one career

For six years, Cynthia Cunningham and Shelley Murray shared an executive job at Fleet Bank. One desk, one chair, one computer, one telephone, and one voice-mail account. To their clients and colleagues, they were effectively one person, though one person with the strengths and ideas of two, seamlessly handing projects back and forth. Although their department was dissolved after the bank merged with Bank of America, the two continue to consider themselves a package-they have one resume, and they are seeking their next opportunity together. Their choice to share a job was not only a quality-of-life decision but one intended to keep their careers on course: "Taking two separate part-time jobs would have thrown us completely off track" they write in this first-person account."We're both ambitious people, and neither of us wanted just a job. We wanted careers" In this article, the two highly motivated women reveal their determination to manage the demands of both family and career. Flextime,telecommuting, and compressed workweeks are just some of the options open to executives seeking greater work/ life balance, and the job share, as described by Cunningham and Murray, could well be the next solution for those wishing to avoid major trade-offs between their personal and professional lives. Cunningham and Murray describe in vivid detail how they structured their unusual arrangement, how they sold themselves to management, and the hurdles they faced along the way. Theirs is a win-win story, for the company and for them.     

Epidemiology of fatal and non-fatal drowning patients attended by paramedics in Victoria,Australia

Drowning is a major cause of injury and death worldwide. This study aims to expand the evidence in fatal and non-fatal drowning. A retrospective study was conducted to investigate fatal and non-fatal drowning incidents attended by ambulance paramedics in Victoria (Australia) from 2007 to 2012. A total of 509 drowning incidents were identified, 339 (66.6%) were non-fatal, with 170 (33.4%) resulting in death. Children aged 0–4 years had the highest crude drowning rate (7.95 per 100,000 persons). Non-fatal incidents were more likely to be witnessed by a bystander when compared with fatal incidents (43.7% vs. 20.0%, p < 0.001). Spatial analysis indicated that 35 (43.8%) local government areas (LGAs) were considered at ‘excess risk’ of a drowning event occurring. This study is the first to apply spatial analysis to determine relative risk ratios for fatal and non-fatal drowning. These findings will enable geographically targeted and age-specific drowning prevention activities.     

Allocating audit resources to detect fraud

This paper addresses how to allocate audit resources across different auditable units when misstatements may occur in any or all of the units. We consider two benchmark scenarios. In the first, the extent of overstatement affects only the cost of detection, but not the effectiveness of audit inputs in determining the likelihood of detection. In the second, overstatement directly affects the likelihood of detection but not audit cost. In a two location setting, if overstatement affects only audit effectiveness, the realized value at one location has no impact on the reported value at the other. In addition, the auditor allocates an identical amount of audit resources to each location. In contrast, if overstatement affects only audit cost, the agent’s reporting strategy reflects interdependencies between both realized values and audit costs across locations.     

The gift of Chaos: An opportunity for the Nation’s Black Economists

This address presents a strategy for black economists, who can serve as catalysts for thoughtful discussions about future directions for our nation. The strategy is posed for two areas: health care and affirmative action policy.     

Reaching the U.S. Hispanic Wine Market: Highlighting the Opportunities

With over 50 million Hispanics living in the United States commanding 1.2 trillion dollars in purchasing power, Hispanic wine consumers may comprise a lucrative market for the saturated wine industry. Yet the wine industry has largely ignored consumers who do not fit the profile of its traditional demographic base. This study aims to fill a gap in the existing body of knowledge on Hispanic consumers of wine. Building on acculturation theory, the current study investigates predominant attitudes, opinions, and interests of the Hispanic consumer relating to wine consumption. The results of three focus groups indicate that the core cultural values of family, food, and social interaction are critical factors in developing an interest in wine among Hispanic wine consumers. Levels of acculturation also play a significant role in wine consumption among Hispanic consumers. Special attention should be addressed to younger, more acculturated consumers, as they are not only the primary consumers of wine but also advocates for wine for their parents and other groups of consumers.     

Are Subsidies Capitalized into Land Values? Some Time Series Evidence from Saskatchewan

A simple capitalization formula model is used to determine whether subsidies are capitalized into land values. Using Saskatchewan annual data, it is found that while income by itself cannot support the secular growth in land values, income plus subsidies may. The results of this study indicate that income plus subsidies are mildly cointegrated with land values and the series are not too volatile. The evidence suggests that there is some support for the hypothesis that short-term subsidies are capitalized into land values; however, the evidence is not strong Un modèle à formule de capitalisation simple est utilisé pour établir si les subventions sont capitalisées dans les valeurs foncières. À partir de données annuelles recueillies en Saskatchewan, on constate que si le revenu à lui seul ne suffit pas à soutenir la croissance à long terme des valeurs foncières, il le peut lorsqu'il est complété par des subventions. Le résultat de l'étude montre que le revenu complété par les subventions est modérément coinégré avec la valeur de la terre et que les séries obtenues ne fluctuent pas outre mesure. Il semble que les subventions à court tenne soient Capitalisées dans la valeur des terres, encore que les preuves à l'appui ne soient pas des plus convaincantes     

Contextual factors in the success of reduced‐load work arrangements among managers and professionals

The purpose of this study was to consider the role of contextual factors, particularly those related to HR policies and practices, in the success of eighty‐two professionals and managers working on a reduced‐load basis. Results revealed agreement among senior managers, coworkers, direct reports, and reduced‐load managers and professionals themselves that the alternative work arrangements were successful. The key factors seen as facilitating success included individual characteristics and behaviors as well as contextual factors related to job content, work group, organizational culture, and human‐resource policies and practices. © 2002 Wiley Periodicals, Inc.     

Crocodiles and grey nomads: a deadly combination?

Increasing numbers of retirees seek individual, extended, unstructured activities in remote, non-commercial locations. Travel is predominantly by self-drive 4WD vehicle towing a caravan/campervan. These ‘grey nomads’ often prefer remote bush camping sites/caravan parks to commercial resorts. The tropics – a popular destination – are inhabited by Australia's only large semi-terrestrial carnivore, the estuarine crocodile Crocodylus porosus. Conservation programmes of recent decades have resulted in a substantial increase in numbers. With naive grey nomads increasingly encroaching on crocodile territory, attacks are expected to increase. Review of conservation programmes to incorporate awareness education targeting grey nomads is therefore required.     

The Development of a Conceptual Framework for the Design,Delivery, and Assessment of a Typical Management Accounting Syllabus

This article identifies common issues relating to management accounting education in order to determine whether using a competency‐based approach would assist educators in the design, delivery, and assessment of syllabi at educational institutions. A conceptual framework is developed and discussed with regard to the critical success factors methodology to design syllabi that assist educators in attaining the main outcomes in the delivery and assessment of the curriculum. This framework is applied to a typical management accounting curriculum to demonstrate how this approach will enable educators to design, deliver, and assess their syllabi in line with the critical outcomes required. In following this approach, lecturers would constantly have to focus on the knowledge and issues that are relevant and critical for students to understand and apply in order to achieve the aim of the syllabi.