University research scientists as knowledge workers: contract status and employment opportunities

University research scientists epitomise knowledge workers who are positioned to avail of the employment conditions associated with ‘boundaryless careers’. Yet while employment flexibility has been hailed as a positive feature of knowledge work, relatively little is known about the forms such flexibility may take or its impact. This article considers the factors shaping the employment conditions of 40 research scientists working in five university research centres in Ireland. The findings suggest that, for knowledge workers such as research scientists, contract employment can deny them access to many of the employment conditions and opportunities that govern their long-term success as researchers.     

Comparative fiscal illusion: a fiscal illusion index for the European Union

This paper provides an empirical analysis of fiscal illusion by estimating an index of fiscal illusion for 28 European countries over the period 1995–2008 employing a structural equation approach. Using Multiple Indicators Multiple Causes models, the paper investigates the main indicators of fiscal illusion and develops an index of fiscal illusion. It concludes that the chief determinants for the deployment of fiscal illusion strategies are the share of self-employment on total employment, the educational level of citizens, and the size of tax burden. At the same time, policy makers attempt to ‘conceal’ the real tax burden by means of debt illusion, fiscal drag, wage withholding taxes, as well as taxes on labour.     

Religion,humanism, marketing,and the consumption of socially responsible products,services, and ideas: Introduction to a special topic section

This introduction to the special issue provides an overview and brief summary of the eight articles that follow and take up the issue's theme. Despite the fact that religion and religious world views exert considerable influence on consumer attitudes and behavior, mainstream business journals have presented little research that explores the relationship between religion and marketing. Articles featured in this special issue examine three themes of interest: (1) the influence of strongly held religious or non-religious world views on the marketing of socially responsible behaviors; (2) how religious world views influence the conduct of marketing; and (3) what marketing scholars can learn from the marketing practices of various religious organizations. The authors extend a note of appreciation to the reviewers of the many papers submitted to the issue and to the editor-in-chief of the Journal of Business Research, Arch Woodside.     

Structural change in urban Chinese food preferences

We undertake a range of tests for structural food preference change in urban China, using provincial‐level panel data from 2002 to 2010. We introduce a time transition function into the Generalized Quadratic Almost Ideal Demand System (GQAIDS) to represent consumer preferences. We apply this system to evaluate the demand structure for seven food groups. The use of the GQAIDS specification relaxes many empirical demand system restrictions associated with previous analyses of structural preference change. Our findings suggest that Chinese food preferences are continuing to evolve.     

All in the Mind: Citizen Satisfaction and Financial Performance in the Victorian Local Government System

While a significant body of literature exists on local government efficiency, much less is known about its effectiveness, especially financial performance and resident satisfaction. To address this gap in the empirical literature, the present paper uses system‐wide official annual data on resident satisfaction in the Victorian state local government system in Australia to investigate the relationship between annual net operating results and overall citizen satisfaction. In addition, in order to garner a deeper understanding of this relationship, we evaluated the assumption in the ‘near‐to‐zero balance’ public accounting literature that local residents prefer an insignificant annual balance in operating performance compared to substantial annual losses or surpluses. We found that there is a significant negative association between overall satisfaction and its components and financial performance for Victorian local government as a whole. However, this association is largely restricted to rural councils with surpluses. By contrast, we find no relationship between satisfaction and near‐to‐zero balances. We conclude by considering the implications of our findings for both the public accounting literature and local government policymaking.     

Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care

Review of Accounting Studies - In this paper, we examine bad debt and charity care reporting by nonprofit hospitals around bond issuance. Given the tax advantages afforded to nonprofit hospitals,...     

The Economic Significance of Long‐Term Plans

The authors summarize the findings of their event study of the capital market reactions to an inaugural set of 17 CEO presentations of their ‘long‐term plans’ to institutional investors. The findings show that, although sell‐side analysts appear unresponsive to such plans, both trading volumes and stock prices exhibit significant abnormal reactions to the presentations, providing suggestive evidence that the communication of such plans conveys ‘value‐relevant’ information to investors with longer time horizons. Although based on an admittedly small sample, these findings shed light on the promise of long‐term plans and have been corroborated by analysis of the market response to the presentations of 10 more companies since the study was conducted. The authors also provide the outlines of a ‘content framework’ designed to help companies put together effective corporate plans and other long‐term disclosures. The framework is organized around nine main ‘themes,’ including policies governing capital allocation, corporate governance, and human capital development, as well as the statement of corporate purpose. After applying this framework to the 17 CEO presentations, the authors find that the more specific and forward‐looking the information disclosed in these long‐term plans, the more positive the capital market reaction.     

An examination of the factors that impact upon multiple vehicle ownership: The case of Dublin, Ireland

This paper examines the characteristics of households with multiple car ownership in Dublin, Ireland. Data from the 2006 Census of Ireland are analysed to ascertain the characteristics of these households. The analysis of multiple car ownership presented herein examines individual specific, transport availability, and household characteristics to provide an indication of the individuals most likely to have access to more than one vehicle. Understanding the characteristics of households with more than one car is important for many reasons, such as how policies for emissions reductions or pricing regimes might affect households. Ireland, like many countries, has recently launched a number of electric vehicle and car sharing schemes. Traditionally these schemes have been aimed at reducing multiple car ownership, therefore it is important to develop an understanding of the households that would most likely give up an extra car and use a car sharing scheme or an electric vehicle. Also from a sustainability point of view, greater levels of car ownership can result in unsustainable transport patterns.This paper examines the Census data using a multinomial logit regression model to determine the relationships between multiple car ownership levels and several household characteristics. The findings of the paper demonstrate that occupation, public transport availability and residential density all have an impact upon the decision to own more than one vehicle.