Place as a site and item of consumption: an exploratory study

While places are recognized as sites of consumption within the field of consumer behaviour, they have yet to be generally accepted as forms of consumption. This study investigates the idea of place as a consumption object by comparing conceptions of city and country within a cross‐cultural sample. Thirty‐six consumers living in the US, the UK and Australia were interviewed to explore their thoughts and feelings relating to the cities and countries in which they reside. The findings provide empirical support for key conceptualizations of place in the sociology literature and extend consumer behaviour theory to include considerations of the physical, social and cultural aspects of place that impact upon consumption. In addition, the findings portray places as entities that are assessed, selected and experienced in comparable ways to products.     

Service preferences of older clients

This paper reports the findings of a study into Australian seniors' service preferences in relation to financial planning services. Focus groups and a national survey were conducted to identify those aspects of interactions with financial planners considered most important by seniors. The results indicate that financial planners targeting senior clients in the Australian context should work to develop trusting relationships, treat older clients with dignity and respect, ensure the full disclosure of all fees and commissions, and keep up to date with relevant changes in the financial environment. The two primary areas of concern identified in the study were those relating to personal relationships with the financial planner and the performance of the financial products recommended in terms of the benefits accrued.     

Acceptability of energy sources using an integration of the Delphi method and the analytic hierarchy process

The research presented in this paper is structured on the basis of the extensive literature on the world energy shift and, in particular, the dynamics of the political, social, market, and community acceptability of different energy sources. This study attempts to determine which sources of energy are most accepted or preferred by political systems, public opinion, and the market and the weights that these dynamics of acceptability have on the global energy shift. In this theoretical framework, we present an application and propose a methodology resulting from the integration of two methods: the Delphi method and the analytic hierarchy process (AHP). While Delphi seeks a convergence of opinions among a group of experts, the AHP helps solve complex decision problems using a hierarchical structure. To integrate the Delphi and AHP methods, we propose an innovation in the way the feedbacks are circulated among the participants. The experts’ judgements are given in a box-plot using a slider, which simplifies the procedure because the respondents have all the most important information on the distribution of responses from the previous round. At the same time, our method eliminates the problem of the choice of one of the diverse methods of aggregation, which are necessary when the AHP is applied in a group setting. The application of this method to energy issues and the dynamics of the acceptability of the different sources in particular revealed the feasibility and advantages of the instrument and produced interesting results.     

De-Amalgamation in Action: The Queensland experience

Abstract

While a substantial theoretical and empirical literature has examined compulsory local government consolidation, little is known about de-amalgamation after forced mergers. Following the controversial 2008 Queensland local government amalgamation programme, which saw a radical reduction in the number of local councils, four forcibly merged councils have finally begun to de-amalgamate following successful plebiscites. This paper traces the extraordinary Queensland de-amalgamation process from its inception and attempts to place it in a broader conceptual framework. The paper provides a critical assessment of Queensland de-amalgamation policy development and implementation and seeks to draw broader public policy lessons for structural reform in local government.     

Anonymous and uninhibited: sexual encounters during the international sojourn

Previous research has focused on sex and romance tourism, but there has been little investigation into the relationships and sexual behaviour of international students, who constitute an important and growing segment of the international tourist population. This study used a narrative interview approach to explore international students’ sexual encounters during their sojourn. The findings show that participants made changes to their sexual behaviour and attitudes during the academic sojourn, which were understood to be temporary. Such change was encouraged by the group norms of the international friendship network and by the anonymity conferred by distance from the home culture. Of significance to participants was the challenge posed to gender roles: traditional conceptions of femininity were put aside for the duration of the year abroad.     

All in good fun: governing camp experiences through discourses of ‘good’ and ‘fun’

Summer camps have been conventionally associated with the positive development of individual character through the promotion of recreational ‘fun.’ However, popular narratives obscure more critical questions concerning the power-knowledge relations that have shaped the provision of summer camp fun as a significant site of child development in Canadian culture. In this article we examine how camp counsellors mobilise particular discourses about the benefits, or ‘good’, and ‘fun’ of camp to govern themselves and the campers that are in their care. We draw on Foucauldian notions of governmentality to problematise that which is often assumed as the ‘truth’ of camp experiences. We discuss how the ‘good’ of camp often draws on psy-discourses and those of entrepreneurial selves to improve or add value to campers’ lives. Additionally, ‘fun’ discourses and practices can work to produce manageable and docile campers. We conclude the article by identifying the implications of the research for developing a critical approach to the management of young staff who work to provide a broad range of recreational experiences where benefits and fun are promised.     

Do fiscal decentralization and income inequality affect the size of the shadow economy? A panel data analysis for OECD countries

In this article, we study fiscal decentralization and inequality as driving forces of the shadow economy in advanced economies. Our empirical analysis suggests that a reduction in income inequality will contain the shadow economy, whereas expenditure and tax decentralization do not significantly impact it. As decentralization is generally believed to increase government efficiency, this result is indicative of already highly efficient public administrations. Our results further indicate that redistributive policies positively affect the size of the shadow economy, whereas the tax burden does not have any discernible effect on the shadow economy in our sample.     

How Reliably Do Empirical Tests Identify Tax Avoidance?

Research on the determinants of tax avoidance have relied on tests using GAAP and cash effective tax rates (ETRs) and total and permanent book-tax differences. Two new proxies have emerged that overcome documented limitations of these proxies: one, developed by Henry and Sansing (2018), allows for more meaningful interpretation of results estimated in samples that include loss observations. The other, reserves for unrecognized tax benefits (UTB), provides new data on tax uncertainty. We offer empirical evidence on how well tests using these new proxies perform relative to those extensively used in prior research. The paper finds that tests using the proxy developed by Henry and Sansing (2018) have lower power relative to those using other proxies across all samples, including a sample that includes loss observations. In contrast, when firms accrue reserves for uncertain tax avoidance, tests using the current-year addition to the UTB have the highest power across all proxies, samples, and levels of reserves. In the absence of reserves, tests using the GAAP ETR best detect uncertain tax avoidance, on average. This study contributes to the literature by using a controlled environment to provide the first large-scale empirical evidence on how the power of tests varies with the use of relatively new proxies, the inclusion of loss observations, and the advent of FIN 48.     

Fundraising as organisational knowing in practice: Evidence from the arts and higher education in the UK

This paper argues for the centrality of organisational practices in occupational learning with a case study of fundraising in the non-profit UK's arts and higher education sectors. Despite the need to increase charitable giving to non-profit organisations, little is known about the work, fundraisers must do in order to carry out their jobs. We argue that fundraisers develop strategic understandings and competences within organisational environments, which they put into practice in their relationships with stakeholders within and outside the organisations where they work. Our findings suggest that one of the main ways in which fundraisers learn is by negotiating and surmounting obstacles both internally, within their organisational environments and externally, around the perception of fundraising as a profession. We thus argue for the importance of establishing a “fundraising culture” within organisational environments; a shared organisational competence where fundraising is practiced as a legitimate and strategic type of practice.