Factors that affect accountant's perceptions of alternative work arrangements

Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work arrangements (AWA). Research suggests that AWA programs can lead to many benefits for both employers and employees. Despite the prevalence of these programs there are relatively few accountants working under these arrangements and concerns about work/life balance continue. This study examines factors that shape perceptions of the cost and benefits associated with the adoption and/or support of AWAs across work culture, gender and participation experience. Our results suggest that work environment had a significant effect on perceptions of AWAs. Public accountants perceived greater costs related to career advancement but correspondingly less concern about administrative issues than management accountants. We also found that accountants who have participated (or are currently participating in an AWA), perceived greater benefits and less concern for potential negative consequences to their careers than non-participants. Finally, women perceived greater benefits to result from participation in an AWA and men perceived correspondingly more costs. Regardless, both genders perceived that AWAs were not strictly a women's issue. These findings contribute to our understanding of alternate work arrangements and point to factors that must be addressed to increase the acceptance and success of these programs.     

How similar is the world in the internet era? A comparison of e‐business in China,Russia, and Sweden

Much has been written about how e‐business can serve as a strong homogenizing influence and essentially make the world into one market. Yet, little research has empirically investigated this question. This study seeks to describe e‐business activity in China, Sweden, and Russia to identify similarities and differences in the portfolios of e‐business applications in these countries. Our results indicate that different e‐business applications are emerging as more prevalent in different countries. © 2006 Wiley Periodicals, Inc.     

Food Choice in an Interdisciplinary Context

Reform of agricultural policies, notably the continuing elimination of production‐enhancing subsidies, makes it possible for policies to respond to social issues such as the rural environment and health in future. In this paper, we draw on a Rural Economy and Land Use (RELU) research project which is examining the potential for the development of healthy food chains and the implications for human health and the environment. One of the key issues to be addressed is consumers’ willingness to pay for the nutritionally enhanced food products from these new chains, but it is evident that only a partial understanding can be gained from a traditional economics approach. In the paper, we discuss how economists are beginning to incorporate views from other disciplines into their models of consumer choice.     

The role of planning in achieving indigenous land justice and community goals

This paper suggests that the capacity of indigenous groups to engage effectively in a range of planning activities is crucial to achieving land justice and community goals. This argument is relevant in the face of long-standing tensions between indigenous peoples residing in post-settler societies and nation-states such as Australia, Canada, and New Zealand over questions of land and natural resource use. The paper argues that effective planning is crucial for (i) protecting indigenous interests by engaging the planning activities of the state, (ii) the successful acquisition of lands through legal land claim processes, and (iii) helping indigenous communities achieve their goals by implementing effective community-based planning processes.     

On Measuring the Value of a Nonmarket Good Using Market Data

We use line integral theory to lay out in a more general theoretical framework the conditions under which it is possible to measure with market data the welfare effects of a change in a nonmarket good. We present in detail a numerical method of measuring the value of nonmarket goods using market data, under either weak neutrality or weak complementarity. Our numerical method is more flexible than the existing analytical method because it can be used with any well-behaved Marshallian demand function, and can be used even when the willig condition does not hold.     

International briefing 16: training and development in the Republic of Ireland

This paper explores the landscape of training and development in the Republic of Ireland, a country with an impressive economic record in recent years. Both the Irish economic context and business context are explored. The national system for training and development and the surrounding policy and strategy context are set down. Survey data are drawn upon to examine the nature of training and development at organizational level. Here influence on training and development, levels of expenditure, the number of days per employee category and the dominant methods employed training and development are all discussed. Finally the academic study of training and development in the Republic of Ireland is examined.     

Fashion consumers and fashion problem recognition style

Consumer spending over the life span of today's 18‐ to 25‐year‐old emerging adults will reach into the $10 trillion range. Emerging adults are a powerful force in shaping demand for consumer products. The problem recognition styles associated with emerging adults can help marketers understand this group of consumers and provide insight into what kinds of products, services, and messages will appeal to them as lifelong consumers. The purpose of this study was to examine differences between men and women and among fashion consumer groups in fashion problem recognition style. Participants were a convenience sample of emerging adult consumers from one Midwestern university in the US, 136 men and 158 women who completed the Measure of Fashion Innovativeness and Opinion Leadership, Fashion Problem Recognition Style Scale, and provided demographic information. Both fashion followers and men reflected a need‐based approach to problem recognition. Both fashion change agents and women reflected a want‐based approach to problem recognition. Male fashion followers differed from all other groups in indicating a need‐based approach to problem recognition. This study built on previous work by examining differences in problem recognition style owing to fashion consumer group and gender. The basic premise behind problem recognition style was validated; that is, actual state (need‐based) vs. ideal state (want‐based) approaches to fashion problem recognition did relate to fashion consumer group membership and gender.     

Removal efficiency of subsurface vertical flow constructed wetlands for different organic loads.

Using subsurface vertical flow constructed wetlands (SSVFCWs) with intermittent loading it is possible to fulfil the stringent Austrian effluent standards regarding nitrification. For small plants (less than 500 persons) standards for ammonia nitrogen concentration have to be met at water temperatures higher than 12 degrees C, effluent concentrations and treatment efficiencies for organic matter have to be met the whole year around. According to the Austrian design standards the required surface area for SSVFCWs treating wastewater was 5 m2 per person. Within the first part of an Austrian research project the goal was to optimise, i.e. minimise the surface area requirement of vertical flow beds. Therefore, three SSVFCWs with a surface area of 20 m2 each have been operated in parallel. The organic loads applied were 20, 27 and 40 g COD/m2/d, which corresponds to a specific surface area requirement of 4, 3 and 2 m2 per PE, respectively. The paper compares the effluent concentrations and elimination efficiencies of the three parallel operated beds. It could be shown that a specific area demand of 4 m2 per person is suitable to be included in the revision of the Austrian design standard. Additionally it could be shown that during the warmer seasons (May-October) when the temperature of the effluent is higher than 12 degrees C the specific surface area might be further reduced; even 2 m2 per person has been proven to be adequate.     

The beneficial effects of storage on the quality of wastewater for irrigation: a case study in Sicily.

Although the main function of reservoirs in agriculture is to allow the storage and temporal shifting of large volumes of waters, further benefits emerge from their application in wastewater reuse systems. In fact, as observed in several other studies carried out on such complex natural systems, the storage period, under proper conditions, can lead to a significant improvement of the water quality for irrigation thanks to concurrent physical, chemical and biological processes. In order to investigate the reservoir dynamics, an experimental research was carried out in a farm reservoir (volume of 11,000 m3, maximum depth of 6.3 m and mean depth of about 5 m), receiving treated wastewater and subject to scheduled highly variable input to volume ratios, in order to observe the broadest range of behaviour responses. Specifically, over a monitoring period lasted 4 months, the reservoir was operated as a standard batch reactor in the first and third phases and as a continuous flow reactor in the second one. Based on correlation analysis between the chemical, physical and biological water parameters and operational ones, a new operative index is proposed which integrates the morphological characteristics of the tank and the management ones, and shows a significant correlation with the qualitative characteristics of the stored water.     

Experimental evaluation of fishway modifications on the passage behaviour of adult Chinook salmon and steelhead at Lower Granite Dam,Snake River,USA

Previous studies of Pacific salmonid passage over Snake River dams indicated slowed passage at transition pools, the transition area between the fishway entrance and the fish ladder. In 2001 and 2002, we conducted an experiment to determine if modified weirs affected adult salmon and steelhead passage times and route selection through the Lower Granite Dam transition pool. Fish attraction flows through the lower ladder weirs were experimentally increased using removable panels. During the experiment we monitored radio‐tagged adult Chinook salmon and steelhead to determine passage routes and times through the transition pool. The weir treatment increased the number of spring–summer Chinook salmon passing straight through the transition pool compared to those exiting the transition pool to the collection channel or tailrace. Mean passage times through the transition pool differed among routes and were significantly lower during treatment periods for the exit‐to‐collection channel route in spring‐summer Chinook salmon, but not for other routes. Passage times among routes differed in steelhead, but there was no evidence of treatment effects on route use or passage time. Fall Chinook exhibited similar trends in route use and passage time to spring–summer Chinook, but differences were not significant, perhaps because of relatively small sample size. Total dam passage times did not differ by treatment or route for any run. Fish depth during passage of the transition pool suggested that most fish passed through submerged orifices and supported the hypothesis that increased water velocity through these orifices caused the increase in straight‐through passage in spring–summer Chinook. Collectively, the results suggested the weir modifications provided improvement to passage through the transition pool for spring–summer Chinook and no evidence of negative effects on other runs. The results from this study were used to develop new design criteria and modifications of the Lower Granite Dam fishway. Copyright © 2006 John Wiley & Sons, Ltd.