Worksharing and Access Discounts in the Postal Sector with Asymmetric Information*

This paper analyzes the optimal worksharing and access amounts granted to mailers and entrants in a liberalized postal sector when there is asymmetric information about the Post Office’s (PO) costs. I show that when the regulator is unable to ascertain which part of the total cost of sorting has to be attributed to each sorting facility, the optimal “access discount” given to entrants is set in a pro-competitive way. This facilitates the entry of firms that are less efficient than the PO. However, the optimal “worksharing discount” may prevent the entry of mailers that are more efficient than the PO.     

Future impacts of coal distribution constraints on coal costs

This study seeks to identify potential capacity constraints within the US rail network that could limit expanded use of coal for electricity generation and hydrogen fuel production. We estimate the costs of alleviating those constraints under various scenarios of future coal demand growth. By 2050, coal transportation is projected to increase 35–90% necessitating rail capital investments of $1.5–11.0 billion. These investments are within the range of historical expenditures in the railroad industry, so it is unlikely that delivered prices of coal will necessarily increase or that rail capacity will be a barrier to a future coal-based “Hydrogen Economy”.     

Corporate Social Responsibility in the First Years of <Emphasis Type="Italic">Caja de Pensiones para la Vejez y de Ahorros</Emphasis>

Extant business research has not addressed the ethical treatment of individuals with psychiatric disabilities. This article will describe previous research on individuals with psychiatric disabilities drawn from rehabilitation, psychological, managerial, legal, as well as related business ethics writings before presenting a framework that illustrates the dynamics of (un)ethical behavior in relation to the employment of such individuals. Individuals with psychiatric disabilities often evoke negative reactions from those in their environment. Lastly, we provide recommendations for how employees and organizations can become more proactive in providing individuals with such disabilities equal employment opportunities for both access and accommodation in the workplace. Both authors contributed equally.     

Evaluating the validity of self-assessment: measuring computer literacy among entry-level undergraduates within accounting degree programmes at two UK universities

This paper considers the validity of using self-assessment to measure computer literacy among entry-level undergraduate accounting students. Data collected from objective and self-appraisal computer literacy tests completed by students at two UK universities are analysed and the results of the tests compared for each student. The findings reveal significant differences in the students' perceived and actual computer literacy with the vast majority over-estimating their computer knowledge. Furthermore, evidence is provided that more-able students are more accurate in their self-assessment. These findings indicate that self-assessment is not an appropriate means of determining computer literacy among entry-level undergraduate accounting students when used in isolation. However, as an adjunct to a more robust measure of computer literacy, self-assessment may provide a useful insight into students' attitudes to computing. In addition, self-assessment stimulates reflection and thereby contributes to lifelong learning, a concept particularly important for accountants who must assess their competence throughout their professional careers.