Consumer attitudes towards the quality of domestic and imported apparel and footwear*

Due to increased imports and increasingly competitive consumer markets, this study was undertaken to determine consumers' quality images of Canada and the major countries from which men's, women's and children's clothing, and men's and women's footwear were imported. A self-completed mail survey of 635 members of a consumer panel yielded demographic representation from English- and French-speaking men and women. The Fishbein-Rosenberg multi-attribute model was used to compute consumers' attitudes towards countries as producers of clothing and footwear. Consumers had high quality images of Canadian-, U.S.- and European-made clothing and footwear. The styling of Italian-made shoes and French-made clothing was perceived as superior to Canadian-made products. All consumers were critical of the products from low-wage countries, particularly consumers with higher education, income and employment status. Implications were drawn emphasizing the need for consumer research and marketing strategies.     

Public and Private Hospitals,Congestion, and Redistribution

This paper studies how congestion in the public health sector can be used as both an in‐kind and in‐cash redistributive tool. In our model, agents differ in productivity and they can obtain a health service either from a congested public hospital or from a noncongested private one at a higher price. With pure in‐kind redistribution, agents fail to internalize their impact on congestion, and the demand for the public hospital is higher than optimal. When productivities are not observable but the social planner can assign agents across hospitals, the optimal congestion is higher than in the full information case in order to relax incentive constraints and foster income redistribution. Finally, if agents can freely choose across hospitals, the optimal subsidy on the private hospital price may be negative or positive depending on the relative importance of redistribution and efficiency concerns. In this case, redistribution is limited if the quality of the public facility depends on the number of users.     

The Influence of Nutrition Information on Choice: The Roles of Temptation,Conflict and Self-Control

This study investigated the impact of nutrition information on consumers' choice of a cake and examined the roles of key psychological decision factors. Based on a generalized linear model, results of an experiment on 299 female consumers in the United Kingdom showed that the presence of nutrition information in the form of Guideline Daily Amount (GDA) had a direct impact on food choice. GDA information had a moderating effect on the relationship between two psychological factors (conflict and self-control, but not temptation) and consumer choice. Temptation, conflict and self-control had direct effects on choice.     

Budget Reporting in Local Government: Problem or Solution?

Budgeting practice in Victorian local government has been criticised by the ICAA, which has developed a standardised budgeting model. The Victorian government has prescribed standardised financial and budget reporting following a decade of reform in the public sector. This paper examines whether the criticism of local government budgeting is valid, and whether standardised models are appropriate, particularly in the context of ambiguous outcomes and lack of input-output relationships, criticism of the adoption of accrual accounting in the public sector, and a focus on the implementation of a flexible best-value regime designed to suit local conditions.     

Flu Fallout: Information Production Constraints and Corporate Disclosure

Using influenza epidemic data, we examine how constraints on corporate information production affect disclosure policies. We find that firms in areas with higher flu activity are less likely to issue short-run earnings forecasts and more likely to issue long-run earnings forecasts. These results are more pronounced when the information production process is more complex, when managers face a greater reputational loss for issuing low-quality short-run forecasts, and when firms’ costs of switching the forecast horizon are lower. Further analysis implies that the effect of flu activity on these forecast issuance decisions is not driven by firm performance or information uncertainty. Our results suggest that managers do not simply avoid issuing forecasts in response to information production constraints. Instead, they shift the forecast horizon from short-run to long-run, appearing to balance the costs of issuing low-quality forecasts with those of not issuing forecasts at all.