User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison

This study investigates the not-for-profit (NFP) external financial reporting regulatory environments of the US, the UK, Canada and New Zealand and compares them with that of Australia. It finds a lack of clarity in the definition of a NFP entity under Australian accounting standards. The study also identifies various types of information that earlier research and the guidance in other countries suggest are useful to the users of NFP entities' financial statements. This information is not currently required under Australian accounting standards.     

City-Regions and Social Reproduction: A ‘Place’ for Sustainable Development?

Recent studies have suggested a city-region’s competitiveness is based not only on production, but social reproduction. These issues as well as the policy measures adopted by many city-regions are frequently couched in a discourse of ‘sustainable development’. But as an analytical framework how well does the concept of sustainable development account for the dynamics of social reproduction and the sustainability of a city-region? This article examines the possible relationship between city-regions and sustainable development at a conceptual level. We argue that despite some excellent work on the concept of ‘just sustainability’, current constructions of sustainable development are inadequate to capture the broad array of social and economic issues found in the city-region. As a way forward we initiate a discussion between the sustainability literature and labor geography, and provide a case study of a hospital privatization process in Boston, USA, which has been framed by a politics of city-regionalism.     

Older adults: clothing preferences for thermal comfort in cold weather

Escalating energy prices and widely publicized energy saving practices in the last decade have induced some older consumers to lower household temperatures during cold weather. Therefore, the effective manipulation of clothing warrants consideration in maintaining thermal body comfort. The purpose of this research was to determine the clothing preferences of elderly consumers indoors during cold weather. Four hundred and fifty questionnaires were administered at three locations. Results from the study revealed that comfort was the most significant factor in selecting warm clothing. Although the respondents had implemented the effective use of clothing to achieve thermal comfort, the use of supplemental heat, and control of thermostat setting for heat was more prevalent. Suggestions and recommendations are made for practitioners who would address the issues of clothing for thermal comfort and energy conservation.     

Migration of the Talented: Can Europe Catch Up with the U.S.?

We develop a model to analyze migration of highly talented individuals within and into Europe. First, we show that if transferability of human capital is endogenous, i.e., if high migration flows and high human capital transferability are mutually interdependent, Europe might be trapped in a low‐migration equilibrium. Second, we show that high mobility within a Federation is necessary to attract highly talented immigrants into the Federation. We study in how far and in what way the European public policy behind the Bologna and the Lisbon Process can contribute to higher mobility in Europe.     

Cheap Talk in the Classroom: How Biased Grading at School Explains Gender Differences in Achievements, Career Choices and Wages

In this paper, I provide a theoretical explanation for the gender differences in education and on the labour market that are observed empirically in most OECD (Organisation for Economic Cooperation and Development) countries, including the US Within a cheap talk model of grading, I show that biased grading in schools results in (1) boys outperforming girls in maths and sciences, (2) boys having more top and more bottom achievers in maths and sciences than girls, (3) girls outperforming boys in reading literacy, (4) female graduates enrolling in university studies more often than male graduates, (5) the predominance of female students in arts and humanities at the university, (6) the predominance of male students in maths and sciences at the university and (7) the gender wage gap on the labour market for the highly educated.     

Effect of locus of control on student and recruiter responses to career appearance statements

The attribution concept ‘locus of control’, that is who has control over a situation, has been used in experimental studies. However, this concept seems appropriate to include in survey research. This paper focusses on the effect that locus of control had on the responses of university students (n = 273) and campus recruiters (n = 269) in the United States to Likert statements regarding career appearance. The two questions addressed in this paper are: (1) Did locus of control affect the pattern of responses of the two groups? and (2) Did their response patterns differ according to selected demographic characteristics? Significant differences totally supported the idea that locus of control influenced responses of the two groups. The pattern of responses also differed according to selected background characteristics of age, familial social class and current occupational focus (i.e. student and recruiter). However, two significant differences in student and recruiter response patterns occurred when age and social class subsamples of the two groups were drawn. Perhaps, in sample selection, researchers should consider either social roles, situations in which roles transpire, or both.     

Consumer Risk Perception Profiles Regarding Recombinant Bovine Growth Hormone (rbGH)

This study examines individual differences in risk perception typologies, specifically for recombinant bovine growth hormone (rbGH). Results indicate diverse consumer profiles across risk perception categories. Awareness of rbGH is significantly affected by education and ethnicity. Risk perceptions concerning rbGH are significantly affected by age, gender, and education. Self-protective behavior is significantly affected by household size and identification with environmental groups. Identifying and understanding these profiles would enable risk communicators to design more effective risk communication strategies.