UK intermediate financial accounting courses: a survey

This paper reports the results of a survey carried out in 1991/92 inquiring into intermediate (usually second year) financial accounting courses, taught in UK accounting and/or finance degree programmes. The areas reviewed were: course objectives, syllabus, lecturers' perceptions of syllabus, textbooks used, other teaching aids (including computers), student contact hours, follow-on courses and assessment. The response rate was 79%. The courses tended to be integrated combinations of accounting theory and practice. The growing number of accounting standards did not prove to be a significant problem as most lecturers did not aim for comprehensive coverage. Over half the respondents used computers in teaching their course.     

Loïc Wacquant's ‘Ghetto’ and Ethnic Minority Segregation in the UK: The Neglected Case of Gypsy‐Travellers

This article utilizes Loïc Wacquant's concept of the ghetto as an analytical tool in understanding the marginal and ambivalent position of Gypsy‐Traveller populations resident on sites (or camps) in Britain. The article argues that the fruitful work of quantitative urban scholars on ethnic segregation in the UK has neglected Gypsy‐Travellers. It suggests that the theoretical concept of the ghetto can elucidate the ways in which the spatial marginality of sites serves as a weapon of ‘confinement and control’ for the dominant, and an ‘integrative and protective device’ for the stigmatized Gypsy‐Traveller population. Drawing on qualitative empirical data, key characteristics in Wacquant's definition of the ghetto are shown to hold true for Gypsy‐Traveller sites; these include ethnic homogeneity, spatial confinement, shared cultural identity, mutual distancing and a retreat into the private sphere of the family. This comparison also reveals key differences in terms of economic function, parallel institutionalism and the relationship with the state. The article points to the potential offered by Wacquant's theory and suggests that the dismissal of the ghetto concept within the UK ignores its power as a tool of comparison. The article suggests that qualitative and theoretical approaches should seek to complement the work of quantitative social scientists through focusing on everyday social relations and encounters between ethnic minority groups and ‘host’ populations — both within and outwith residential boundaries. It also questions the urban‐centred focus of debates on ethnic segregation.     

Male Consumer Decision-Making Styles

The neglect of men in consumer decision-making research is lamentable given the clear evidence that they are an important shopping group and are likely to make shopping decisions differently from women. This study addresses the subject of male decision making using Sproles and Kendall's () Consumer Styles Inventory (CSI). All of the original eight traits and four new traits namely; store-loyal/low-price seeking, time-energy conserving, confused time-restricted and store-promiscuity were identified for men. The study also demonstrated the potential of the CSI for segmenting markets as meaningful and distinct groups of buyers with different decision-making styles were identified. The findings suggest that retailers should appeal to their buyers by improving the efficiency of the shopping process and value perceptions when dealing with male shoppers.     

‘Death effect’ on collectible prices

It has been widely observed that the price of art or celebrity memorabilia rises around the time of the artist or figure's death. Previous authors attribute this ‘?death effect?’ primarily to expectations on the part of collectors concerning the future supply of collectibles relating to the public figure as in the case of a durable goods monopolist. The observations of the sports memorabilia market suggest that the increase in prices is instead due to a ‘?nostalgia effect?’ as a result of the media attention that surrounds the death of a prominent public figure.     

UK interim and final dividend reductions: a note on price reaction

Price reactions to interim and final dividend reductions are found to be significantly negative and stronger for interim dividend reductions. Although the market reacted negatively around final dividend reduction announcements it bounced back to its prior level within one month of the announcements. The magnitude of price reactions to dividend reductions is found to be statistically related to the size of the dividend reduction, the post-announcement effect from day 2 to day 20, the pre-announcement effect from day ?20 to day ?2, the gearing ratio and the dummy variable interim versus final dividend reduction.     

Mental health of UK university business students: Relationship with shame,motivation and self-compassion

There is growing awareness of mental health problems among UK business students, which appears to be exacerbated by students’ attitudes of shame toward mental health. This study recruited 138 UK business students and examined the relationship between mental health and shame, and mental health and potential protective factors such as self-compassion and motivation. A significant correlation between each of the constructs was observed and self-compassion was identified as an explanatory variable for mental health. Shame moderated the relationship between self-compassion and mental health. Integrating self-compassion training into business study programs may help to improve the mental health of this student group.     

国内公众对动物福利的认知及进程分析——对比英国动物福利发展史

动物福利被看作是社会发展与人类进步的体现,在经济上也有着改善肉质、影响消费者溢价支付意愿的作用,对我国畜牧业的发展以及实现"乡村振兴"战略有着重要意义。然而我国民众对于动物福利的看法一直滞后于西方,存在对动物福利理解上的不足和偏差。从国内公众对动物福利的认知出发,分析了国内公众对于动物福利的看法,并结合英国动物福利发展史,对我国动物福利的发展进程作出分析:我国在经历了社会思考和法律支持阶段后,应通过动物福利保护提高农产品品质,逐步使动物福利观念深入人心。     

Are women less likely to be managers in the UK labour market?

This paper investigates the gender gap within management roles in the UK. We find that female workers are less likely to become managers than male workers because women are traditionally expected to provide the majority of care for their family. This implies that women are pressured to do more informal work than men, which limits their formal working experience and impedes their career development. We also find that the probability of becoming a manager adopts an inverted U-shape relationship with age. This likelihood of becoming a manager also increases with employment duration and educational attainment due to the accumulation of relevant experience and human capital.     

Regional differences in residential demand for very high bandwidth broadband internet in 2025

The future demand for data and the role of gigabit networks are central issues in the context of Next Generation Access (NGA) network roll-out. Based on a generic model, which allows to predict unconstrained future broadband demand in different regions and countries, the authors compare the results for Germany, the UK and the Flemish region, and discuss reasons for the different outcomes. The generic market potential model thereby allows to project the future demand for bandwidth from residential customers on the basis of applications and their bandwidth needs, user profiles and population structure on a household level. Despite a general trend towards an increasing need for broadband, there are clear differences. On the one hand, these point to the relevance of socio-demographic factors for broadband adoption. On the other hand, the relatively high proportion of refusals shows that there is still a need for further educational work on the part of public authorities and providers. Finally, it has to be stated, that our forecast relies on the assumption that connectivity and thus that the availability of area-wide gigabit capable broadband access does not represent a bottleneck.     

Brexit and the Politics of UK Growth Models

Brexit has reopened and repoliticised the debate about future growth models for the UK economy. This contribution argues that this debate is built around historically specific path dependencies that reflect the particular character of public debate about British political economy, while also suggesting that the debate around Brexit takes place at a very distinctive moment in the history of democratic capitalism in Europe. This combination gives the renewed politicisation a specific and perhaps perverse character. The paper considers how we should approach debates about growth models, paying particular attention to the importance of the politics of support. It suggests that recent debate about growth models has been largely subsumed within the politics of Brexit, which has politicised that debate, albeit through the emergent political economy frames that Brexit has provoked. The paper explores the ways in which the demise of three key props of European democratic capitalism – a sustained period of economic growth, a governing philosophy that subordinated the market to wider social purposes and strong political parties – play out in the context of Brexit and the search for a new politics of support.