Exploring professional identity: The perceptions of chartered accountant students

The aim of this paper is to explore the developing professional identity of the Chartered Accountant Student. It explores professional training through analysing the narratives of students. This qualitative study shows how students begin to develop their sense of professional identity through membership of communities of practice (Wenger, 1998) within the training organisations, rather than through the professional body. This novel approach to further understanding the professional development of the accounting trainee adds to current academic knowledge as the role of communities of practice, in this context, has not been previously explored. The views and perceptions of Chartered Accountant Students are also relevant to accounting professional bodies, training organisations and to those considering embarking on accounting training. In understanding this process those involved in training can facilitate and, therefore, potentially influence the process because understanding how trainees learn to be professional is central to how they will learn to contribute to professional life and to their future in society.     

Using Bibliometrics to Measure Firm Knowledge: An Analysis of the US Pharmaceutical Industry

A recent literature review highlighted the knowledge-based view as an important current theory in the strategic management area. The current paper utilizes that theory as the context for employing bibliometrics to uncover the publishing and patenting citation patterns in a group of twelve US pharmaceutical companies over a 13-year period. Our initial findings suggest that firms self-cite a great deal, and that they rely heavily on public science. In addition, we found that Merck and Co. is the most frequently cited company in both the science and technology areas, though somewhat less so in technology. The managerial implications, particularly from a knowledge perspective, are discussed as well as some suggestions for future research.     

A global database of domestic and international tourist numbers at national and subnational level

We present a new, global database on tourist destinations. The database differs from other databases in that it includes both domestic and international tourists; and it contains, for the most important destinations, data at national level as well as at lower administrative levels. Missing observations are interpolated using statistical models. The data are freely accessible on the internet. Copyright © 2007 John Wiley & Sons, Ltd.     

On the choice between capital import and labor export

The paper analyses some questions arising in connection with inflow of foreign capital into a host country and its free zone. When capital is mobile between sectors capital import into any part of the economy decreases welfare. With sector-specific capital, import of capital into the protected sector (export sector) decreases (increases) welfare. If capital import into the export sector of the domestic zone is infeasible, there may be a case for establishing a free zone and allowing capital import exclusively there. With a suitable tax policy, capital import into the free zone will always be beneficial.