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.     

Deaths of older Australians related to their use of motorised mobility scooters

This study describes motorized mobility scooter (MMS) rider-related fatalities in the older Australian population during the years 2000–2011, identified from the National Coronial Information System. Seventy-seven fatalities were identified, most aged 80 years or older (74.1%) and males predominated (76.6%). Most deaths (88.3%) resulted from collisions with motor vehicles or falling from the MMS. These findings are consistent with the reported morbidity data. Challenges to MMS case identification included lack of specification in reports to Coroners and inadequate codes. Improved specificity and coding are necessary to fully describe the extent of MMS-related injury. This study raises the issue of emerging largely unregulated consumer products. Further research is required to understand the uptake and use of MMS in the ageing population. Strategies are needed to decrease rider injuries whilst meeting community mobility needs.     

Social Responsibility and Social Security: The Foundation of <Emphasis Type="Italic">Caja de Pensiones para la Vejez y de Ahorros</Emphasis>

The concept of corporate social responsibility (CSR) is not new. Many entrepreneurs created and developed companies along the time, with a strong sense of ethical and social responsibility. This article presents an example of how CSR was conceived and put into practice when Caja de Pensiones para la Vejez y de Ahorros was created in Barcelona in 1905, following the life and ideas of its founder, Francesc Moragas, a lawyer with a deep commitment for social action and a successful conception of the technical and economic dimensions of a financial and social institution.     

Leading for collaborative public service innovation

ABSTRACT

This article examines the critical leadership actions that support collaborative public service innovations, drawing on evidence from UK local government led partnerships. It concludes that success is more likely if leaders help the partnership to: build mutual trust; agree clear, well thought through, politically supported ambitions; invest time, resources and energy; galvanize managers and staff; make a long term commitment to achieving the objectives, learning, adapting and growing innovations together.     

Personal Bias in Automobile Claims Settlement

Despite the importance of claims handling practices to consumers and insurers, relatively little research has been done in this area. Our purpose here is to consider one aspect of automobile bodily injury liability claims management: the assignment of fault across parties as judged by the insured defendant's claims adjuster. Because legal fault assessment directly affects whether a defendant is held liable, and if so, for how much, this aspect of claims management is significant. We use accident data from the 1997 Insurance Research Council Closed Claim Survey to test for relationships between fault assessment and gender, age, and state comparative negligence rules. Controlling for actual fault, we find a greater assessment of fault against female, young, and elderly drivers. The results of the study are of interest to insurers seeking to provide better customer service, to consumer advocacy groups interested in claims settlement practices, and to insurance regulators.     

Fiscal Policy Shocks in the Euro Area and the US: An Empirical Assessment*

We analyse the impact of fiscal policy shocks in the euro area as a whole, using a newly‐available quarterly data set of fiscal variables for the period 1981–2007. To allow for comparability with previous results on euro‐area countries and the US, we use a standard structural vector autoregressive (VAR) framework, and study the impact of aggregated and disaggregated government spending and net‐tax shocks. In addition, to frame euro‐area results, we apply the same methodology for the same sample period to US data. We also explore the sensitivity of the results to the inclusion of variables aiming to control for underlying financial and fiscal conditions. The main new findings are that: expansionary fiscal shocks have a short‐term positive impact on GDP and private consumption, with government spending shocks entailing, in general, higher effects on economic activity than (net) tax reductions; output multipliers to government expenditure shocks are of similar size in the euro area and in the US; the persistence of a fiscal spending shock is higher in the US than in the euro area, which appears to be related to military spending in the US; and fiscal multipliers have increased over the recent past in both geographical areas.     

Exploring the hedonic value of ambient water quality: A local watershed-based study

Non-point source water pollution of local watersheds can result from various sources but is tied most closely to runoff from impervious surfaces associated with development activities such as roadways, parking lots and large commercial structures. This research investigates the value of ambient water quality as measured by data from twenty-two monitoring stations located throughout a local watershed in Maryland; the St. Mary's River watershed. A hedonic property value model is used to investigate the marginal implicit values of the following water quality variables: total suspended solids and dissolved inorganic nitrogen. The econometric results indicate the marginal implicit prices associated with a one milligram per liter change in total suspended solids and dissolved inorganic nitrogen, are $− 1086 and $− 17,642, respectively.     

Deaths and hospitalisation from fireworks injuries

Statement of the Problem Little is known about the severity of fireworks injuries and no international reviews have been conducted. This study aimed to document and describe the severity of fireworks injuries and the implications for prevention in several countries. Method This retrospective epidemiological study of fireworks-related deaths and hospitalisations obtained injury surveillance data and vital statistics from Australia, the Netherlands, New Zealand and the United States. Of three further countries approached, none was able to supply the full dataset. Results From 1991 to 1995, there were 22 deaths involving fireworks in the United States, 5 in the Netherlands and none in Australia or New Zealand. Except in 1994, the Netherlands had higher admission rates from fireworks injuries than Australia, New Zealand and the United States. Overall, Australia experienced the lowest admission rates. Australian injuries may also have been less severe. Males and children &lt;15 years of age accounted for most admissions. Fatal injuries were mostly to males aged 15-44 years. Conclusions Deaths from fireworks injuries are rare in Australia and New Zealand. Differences in rates and in some characteristics of admitted cases were observed between countries. This study should serve as a benchmark and a pilot to future studies. International comparisons will require enhanced epidemiological data, possibly by collaborative prospective data collection, with appropriate quality control, rather than routinely collected data. Such studies should include developing countries, where the manufacture and use of fireworks is widespread. Since differences may relate to regulatory control and exposure, these should be documented.     

Consumer product-related injury in Australia: direct hospital and medical costs

Abstract

This research was carried out on behalf of the Australia National Audit Office to obtain an estimate of the direct hospital and medical treatment costs of consumer product-related injury in Australia.

Overall, it is estimated that there are almost 5.5 million cases of consumer product-related injury seeking medical attention annually with over 238,000 of these requiring hospitalisation and over 4,000 resulting in death. It is estimated that almost half a million of these cases were related to product failure or malfunction with 18,000 of these requiring hospitalisation and 200 resulting in death.

The direct hospital and medical treatment of all non-intentional consumer product-related injury in Australia is estimated to cost at least $A i 355 million annual ly. This includes treatment costs of injury associated with product failure or malfunction of at least $A95 million.

The Commonwealth government of Australia bears most of this burden through its support of State hospital systems and the universal health insurance scheme Medicare. The report concludes that the high cost of medical and hospital treatment of consumer product-related injury indicates the need to undertake a coordinated program aimed at reducing the frequency and severity of such injury and makes several recommendations particularly in relation to data collection and the dissemination of information in the area of consumer product safety in Australia.