Let’s Talk about Language: A Review of Language‐Sensitive Research in International Management

This paper explores the assumptions underlying the core concept of language used in the growing field of language‐sensitive research in international management. We reviewed 92 articles on the topic of language(s) in multinational corporations published during the period 1997‐2015, and applied a linguistic lens to uncover how these articles ‘talk about language’. The assumptions found in these articles can be grouped into three complementary categories that take a structural, functional or social practice view of language. We go beyond the review by also reflecting on the consequences that these underlying assumptions have for the study of language in multinationals. We consider the social practice view the most promising one, and propose a future research agenda for advancing it and thereby contributing to theorizing about the multinational corporation more broadly.     

Application of EMSs in a hotel context: A case study

In the last decade, hotel companies have become increasingly interested in the application of environmental management systems (EMSs). However, research on the effectiveness of EMSs in the hotel industry has been sparse. This study aims to address this research gap by exploring and evaluating the application of EMSs in a hotel context. Various approaches to EMSs are identified in the literature on environmental management and EMSs, including six core EMS elements specific to the hotel industry context. To develop a rich and deep understanding of the application of EMSs in the hotel industry, a qualitative case study was conducted in which data were collected from three levels of employees, executive, supervisory and general, from an international hotel. A series of in-depth, semi-structured interviews were conducted and relevant documents were collected for analysis. Four influential factors were identified in the formation stage of the hotel's EMS: (1) Corporate governance, (2) Piloting activities, (3) Initial gap analysis and (4) Partnership with external consultancy. It was also found that the six elements identified in the environmental management literature play important roles in the implementation of EMS in this case. In addition, although EMSs can help promote a bottom-up approach to change, a top-down approach to implementing EMSs was more suitable for a hotel with a predominantly Chinese workforce, due to cultural issues. This study identified a number of factors specifically related to EMSs to complement mainstream environmental management research.     

Another look at GAAP versus the Street: an empirical assessment of measurement error bias

Bradshaw and Sloan (2002, Journal of Accounting Research, 40, 41–66.) document a significant increase in the difference between the earnings response coefficients (ERCs) for GAAP and Street (I/B/E/S) earnings over the 1990s, suggesting that the market has become increasingly reliant or fixated on Street earnings. In this study we investigate whether, alternatively, an “errors in variables” problem caused by a mismatch between the definitions of realized and expected earnings drives the ERC divergence. Our findings suggest that results from conventional analyses of GAAP and Street ERCs, including the ERC divergence pattern, are significantly contaminated by measurement errors in earnings surprises.     

Who bears the cost of a change in the exchange rate? Pass-through accounting for the case of beer

Nominal exchange rates are remarkably volatile. They ordinarily appear disconnected from the fundamentals of the economies whose currencies they price. These facts make up a classic puzzle about the international economy. If prices do not respond fully to changes in the nominal exchange rate, who bears the cost of such large and unpredictable changes: foreign firms, domestic firms, or domestic consumers? This study presents a new analysis of the sources of incomplete pass-through and then uses this analysis to re-examine its implications for social welfare. I develop and estimate a structural model that analyzes the sources of local-currency price stability for a particular industry. The model enables counterfactual simulations that quantify the relative importance of firms' local-cost components and markup adjustments in the incomplete transmission of exchange-rate shocks to prices and the effect of the exchange-rate shock on domestic and foreign firms' profits and on consumer surplus. The model is applied to a panel dataset of one industry with retail and wholesale prices for UPC-level products. I find that markup adjustments by manufacturers and the retailer explain roughly half of the incomplete transmission and local-cost components account for the other half. Foreign manufacturers generally bear a greater cost (or reap a greater benefit) following an exchange-rate-induced marginal-cost shock than do domestic consumers, domestic manufacturers, or the domestic retailer.     

Capture and surveillance of quad-bike (ATV)-related injuries in administrative data collections

Identifying quad-bike-related injuries in administrative data collections can be problematic. This study sought to determine whether quad-bike-related injuries could be identified in routinely collected administrative data collections in New South Wales (NSW), Australia, and to determine the information recorded according to World Health Organization (WHO) injury surveillance guidelines that could assist injury prevention efforts. Five routinely collected administrative data collections in NSW in the period 2000–2012 were reviewed. The WHO core minimum data items recorded in each of the five data collections ranged from 37.5% to 75.0%. Age and sex of the injured individual were the only data items that were recorded in all data collections. The data collections did not contain detailed information on the circumstances of quad bike incidents. Major improvements are needed in the information collected in these data-sets, if their value is to be increased and used for injury prevention purposes.     

Food Demand in Russia: Heterogeneous Consumer Segments over Time

The Russian food system has undergone substantial changes. However, knowledge on how economic transition has affected the structural parameters of food demand is lacking. Based on a two‐stage LES‐LA/AIDS model and annual panel data from the Russia Longitudinal Monitoring Survey (1995–2010), we provide a comprehensive set of food demand elasticities for Russia along two dimensions. First, we estimate demand parameters for three characteristic time periods in order to trace changes during transition. Second, to account for the Russian population's diversity, we derive elasticities for five different consumer segments. These groups are established by a cluster analysis based on households' food purchases. Our findings suggest that demand for food is far from satiated in Russia. We find generally high unconditional expenditure and own‐price elasticities for food. Both expenditure and own‐price elasticities show slight decreases in absolute terms over time. Low expenditure elasticities for staple foods like bread or cereals and high values for luxury goods such as meat, alcohol and tobacco suggest considerable changes in the composition of food baskets with further income growth. Results indicate that food production at home loses in importance while more affluent households in particular increase their demand for food consumption away from home.     

Canadian trade unionism and wage parity for women: Putting the principle into practice

This article examines the conceptual impact of equal pay legislation on Canadian trade unionism. Ambiguous, largely voluntary, legislation poses major challenges to unions negotiating wage parity for their members. Furthermore, the movement finds itself caught between conflicting responsibilities as champion of the underpaid and protector of traditional interests. The authors examine this challenge within the context of the historic development, and fundamental principles of trade unionism. They conclude that many of the conflicts discussed arise directly from established union practices and must, therefore, be resolved by the movement and other affected parties together.     

The appliance of science? New public management and strategic change

Changes in the nature of science as a social practice were fundamentally organic and endogenous in nature prior to the 1970s. Since then changes in UK public science has been policy-led and the imperatives exogenous. This shift was the result of attempts to achieve strategic managed change in the sector using new public management (NPM) techniques. This paper explores the discourses that promoted the change effort and the NPM techniques and processes deployed to this end. It seeks to identify the aims and objectives of the intended strategic change and evaluates the extent to which they have been achieved. Our conclusion is that rather than a planned, strategic change process directed at improved economy, efficiency and effectiveness, what occurred was a poorly processed ideologically driven attempt to achieve political aims.