SME Reporting in Australia: Where to Now for Decision‐usefulness?

This paper develops recommendations for simplified decision‐useful SME financial reporting in Australia – a country that has traditionally allowed a wide range of reporting standards to be used by these entities. Drawing on interviews and comment letters from a number of stakeholders, and data from a survey of users of financial statements of non‐publicly accountable unlisted entities, we analyse stakeholder arguments for and against SMEs providing less detailed reports, and identify the line items that might be most useful to users for decision making.     

Store environment and consumer purchase behavior: Mediating role of consumer emotions

This article presents a large-scale cross-sectional field study of the effect of store environment on consumer emotions and the resulting influence on aspects of consumer behavior with actual shopping behavior used as an example. Cast into a stimulus–organism–response framework, the results suggest that a consumer's emotions can be a mediating factor in the purchase process. In this study, we identify and explore how store environment and emotional states may influence various dimensions of purchase behavior. This research confirms that although cognitive factors may largely account for store selection and for most planned purchases within the store, the environment in the store and the emotional state of consumers may be important determinants of purchase behavior. This research has many pragmatic applications, because pleasure was associated with the amount of money spent and affinity for the store, whereas arousal was associated with money spent in the store, time spent in the store, and the number of items purchased in the store. © 1997 John Wiley & Sons, Inc.     

Workplace chaplains: filling a need traditional EAPs can't meet

More organizations are finding secular counseling provided by employee assistance programs (EAPs) is inadequate for many employees. As a result, increasing numbers of employers are providing services of workplace chaplains. Chaplain services are not necessarily part of the recent fad toward "spirituality" in organizations, but rather address the needs of an increasingly non-churchgoing culture living in a more stressful world.     

Food and the Perception of Eating: The Case of Young Taiwanese Consumers

This study explores the food perception of young Taiwanese consumers, a growing market segment in the restaurant industry. An innovative qualitative tool known as the Zaltman Metaphor Elicitation Technique (ZMET) was employed to elicit deeper thoughts and emotions of young consumers. Twelve Taiwanese from Generation Y were invited to participate in a ZMET interview where they expressed their perceptions concerning food and eating through self-collected images. The data were analyzed using constant comparative method and charted on a consensus map. Five themes have evolved from the consensus map: health, trying new food, sharing, enhancing knowledge, and happiness. Findings reveal that young Taiwanese consumers are health-conscious and have high acceptance of novel food. They perceive food as a means of enjoyment and fostering social relationships. This study has contributed additional perspectives to existing literature by revealing the function of food in enhancing knowledge, as well as unveiling the deep-seated meanings of food associated with consumer's personal relevance values. Marketing implications for the restaurant industry targeting young Taiwanese consumers are proposed.     

‘Taking on almost everyone?’ Migrant and employer recruitment strategies in a booming labour market

This paper explores the recruitment strategies of employers in the Irish Celtic Tiger boom labour market. It explores Irish employers' turn towards immigrants rather than pursuing other strategies such as raising productivity or mobilising alternative sources of labour. It demonstrates that during the boom years a more casualised approach to recruitment was favoured, privileging soft skills and competencies above credentialised skills. Immigrants became the employees of choice, not least because of issues of costs and obedience, but also because they brought new skills, in particular soft skills. Indeed, employers in some sectors developed a categorical preference for migrant workers as they recruited for attitude, work ethic and potential.     

Managing human resources in the Latin American context: the case of Chile

In this article several aspects of human resource management (HRM) in Chile will be examined. Initially Chile will be analysed in the context of Latin American culture and history, as it shares a number of common features with the rest of the countries of the region. Secondly, the arrival of HRM to Chile is explored, as well as how it is affected by the particular characteristics of the country. Thirdly, HRM research literature in the specific context of Chile is reviewed and analysed. Finally, some consequences are discussed, and it is concluded that Chile shares a unique history, culture, social particularities and problems with the other countries of the region, affecting the way in which HRM is deployed in organisations. It is also concluded that more research in this context is urgently needed.     

Multilateral Bargaining Problems

In many situations in economics and political science there are gains from forming coalitions but conflict over which coalition to form and how to distribute the gains. This paper presents an approach to suchmultilateral bargaining problems. Asolutionto a multilateral bargaining problem specifies an agreement for each coalition that is consistent with the bargaining process in every coalition. We establish the existence of such solutions, show that they are determined by reservation prices, and characterize these reservation prices as the payoffs ofsubgame perfect equilibrium outcomesof a non-cooperative bargaining model.Journal of Economic LiteratureClassification Numbers: C71, C72, C78.     

Expectations of adult wages and teenage childbearing

The adult earnings of women and the age at which they initiated childbearing are well known to be positively correlated. Most previous research on teenage mothers has emphasized that early births reduce later earnings. This article explores whether the causality might run in the opposite direction: whether the expectation of low adult wages might increase the probability of teenage childbearing. Using the National Longitudinal Survey of Youth, and treating teenage motherhood, wages and education as jointly determined, this investigation gives strong support to the idea that low wages contribute to teenage childbearing.

I also explore two popular policy proposals for reducing the incidence of teenage childbearing: reducing transfer income and providing sex education courses. The former has only a very small effect on teenage childbearing; the latter is significant only for black adolescents.     

Mental Health and the ADA: A Focus Group Discussion with Human Resource Practitioners

In 1997, the Equal Employment Opportunity Commission (EEOC) issued new guidelines to clarify implementation of the mental health regulations under the ADA. This paper explores the impact of those guidelines on human resource practices in the workplace. Focus group discussions were conducted with human resource practitioners from over a dozen medium-sized, mid-western corporations. Analysis of the focus group discussions identified four primary issues: underreporting of mental health disabilities; the impact of demographic differences on mental health; misreporting of mental health disabilities; and the impact of the environment on mental health.