1,401 research outputs found

    Fishing for Understanding: A Mixed Logit Model of Freshwater Angler Preferences

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    Freshwater fisheries management requires knowledge of not only the resource but angler preferences and the extent to which preferences vary. This paper reports results from an internet-based stated preference survey of anglers in the North Canterbury region. Discrete choice models are used to investigate how the quality of fishery attributes impact anglers’ selection of fishing sites. The models reveal significant preference heterogeneity between anglers for particular fishing site attributes. Furthermore, anglers’ preference intensities for identical attributes vary between sites. Consequently, efficient allocation of resources entails spatial and social components.discrete choice analysis, latent class, mixed logit, angler heterogeneity, New Zealand recreational trout fisheries, Agricultural and Food Policy, Environmental Economics and Policy, Research Methods/ Statistical Methods,

    Avian Cholera in the Panhandle, 1985–1986

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    Between 28 November 1985 and 14 February 1986, over 2,500 waterfowl, 48 Wild Turkeys, and at least one Bald Eagle died due to avian cholera in an area from 5 miles west of Scottsbluff, Nebraska, to 5 miles west of Lingle, Wyoming. On 28 November a severe snowstorm blanketed the North Platte River valley with 10 inches of snow and wind chills of –20°F. An estimated 50,000 Mallards were concentrated 5 miles west of Scottsbluff, at the headwaters of Spring Creek. The area consists of 2 small dredged channels, 10 feet wide and less than 3 feet deep, and surrounded by 20-feet high willow trees. The spring water flows at 55°F, forming Spring Creek, which is approximately 5 feet wide, 1 foot deep, and flows nearly 3 miles to the North Platte River. Fifteen Mallard carcasses were collected 28 November. Postmortem diagnosis by the National Wildlife Health Center ( NWHC), Madison, Wisconsin, confirmed Pasteurella multicocida (avian cholera) as the cause of death. US Fish and Wildlife Service personnel from Crescent Lake NWR and Nebraska Game and Parks personnel collected carcasses at triweekly intervals over the next 2.5 months. A total of 1,500 waterfowl were incinerated, with over l,200 being Mallards. Other species collected were Pintail, American Wigeon, a Black-billed Magpie, a Common Grackle, a Bald Eagle, domestic fowl, and Wild Turkeys. Total mortalities were estimated at more than 2,500 waterfowl. By 1 December, 60 Mallards had been collected, and the first eagles were seen feeding on carcasses (2 adult Bald Eagles and 2 Golden Eagles). One week later, 4 adult and 5 immature Bald Eagles were observed

    Responsible Accounting For St. Joachims

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    St. Joachims is a private school district. The case explores some of the challenges organizations face when implementing appropriate responsibility accounting structures. St. Joachims is a not for profit organization struggling with change. The existing accounting reports and procedures are not consistent with the strategic change the organization is implementing. The reader must apply knowledge of responsibility accounting, budget processes, cost allocation, relevant costing, and performance evaluation to create recommendations for accounting policies that will support the organizations new strategic direction

    Avian Cholera in the Panhandle, 1985–1986

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    Between 28 November 1985 and 14 February 1986, over 2,500 waterfowl, 48 Wild Turkeys, and at least one Bald Eagle died due to avian cholera in an area from 5 miles west of Scottsbluff, Nebraska, to 5 miles west of Lingle, Wyoming. On 28 November a severe snowstorm blanketed the North Platte River valley with 10 inches of snow and wind chills of –20°F. An estimated 50,000 Mallards were concentrated 5 miles west of Scottsbluff, at the headwaters of Spring Creek. The area consists of 2 small dredged channels, 10 feet wide and less than 3 feet deep, and surrounded by 20-feet high willow trees. The spring water flows at 55°F, forming Spring Creek, which is approximately 5 feet wide, 1 foot deep, and flows nearly 3 miles to the North Platte River. Fifteen Mallard carcasses were collected 28 November. Postmortem diagnosis by the National Wildlife Health Center ( NWHC), Madison, Wisconsin, confirmed Pasteurella multicocida (avian cholera) as the cause of death. US Fish and Wildlife Service personnel from Crescent Lake NWR and Nebraska Game and Parks personnel collected carcasses at triweekly intervals over the next 2.5 months. A total of 1,500 waterfowl were incinerated, with over l,200 being Mallards. Other species collected were Pintail, American Wigeon, a Black-billed Magpie, a Common Grackle, a Bald Eagle, domestic fowl, and Wild Turkeys. Total mortalities were estimated at more than 2,500 waterfowl. By 1 December, 60 Mallards had been collected, and the first eagles were seen feeding on carcasses (2 adult Bald Eagles and 2 Golden Eagles). One week later, 4 adult and 5 immature Bald Eagles were observed

    Service Science And Accounting

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    The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated by a stewardship proposition. The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment. Accountings other major proposition is valuation. Areas of opportunity for positive contributions from a service science approach are discussed. Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential. Several avenues for research into ways service science can improve accounting scholarship are suggested

    Tanzania Teachers' Union: pay, politics, and performance

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    This qualitative inquiry into the Tanzanian education system is based upon a thirteen-month period of ethnographic research in Dar es Salaam and Morogoro. It foregrounds the political and economic background to Tanzanian teachers' everyday lives. Through an in-depth study of the Tanzania Teachers Union and a case study of a single secondary school, the thesis explores the relationship between pay and performance. The study argues that in order to interpret this dynamic it is essential to have an understanding of the history of work in Tanzania, as there are long roots to some of the most germane features of their employment. Particular attention is given to "teacher politics" and the research chronicles the profession's efforts since the 1920s to find a platform for their voice through teachers' associations and unions. Pivotal to this discussion are the events surrounding the 1993/4 national teachers' strike and the establishment of the Tanzania Teachers Union. The Union's 2000 elections are also covered in some depth. The final chapter re-creates the life of the school, and illustrates how these economic and political factors impinge upon teachers' professional work and threaten the integrity and meaning of the school experience. The chapter foregrounds the school's cultural background, and discusses the specific social and economic function that the school fulfils in teachers' lives. Here the focus is upon the issues of teacher absenteeism, their involvement in additional money making enterprises and the controversial practice of extra tuition

    A Note Of Caution: The International CPA Designation

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    The National Association of State Boards of Accountancy (NASBA) is pursuing initiatives to make the U.S. Uniform CPA Examination more accessible to candidates outside of the United States.  At the heart of their plan is a desire to ensure that the U.S.-CPA retains its position as a gold standard in the world of professional accountancy.  Over the last 15 years, the author has been involved with programs directed at Japanese candidates for the U.S. CPA exam.  This paper suggests that the international initiative of NABSA needs to be reconsidered from the perspective of an Asian candidate for the U.S. Uniform CPA Examination.  That perspective reveals some unintended consequences for the U.S. CPA designation.  This paper explores those consequences in order to draw attention to them.  Any policy initiative should maintain the successful balance of education, experience, and technical examination that has created the great value and respect afforded to those with a U.S. CPA license

    Accounting Policy And Carbon Credits

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    In 1996 the Kyoto Protocol established a global policy aimed at reducing green house gas (GHG) emissions.  In response, slow steady steps are being taken to implement carbon emission limits.  Markets are being established so that companies can exchange carbon allowances.  Turning the environment, a public good, into private property presents many economic challenges.  This paper explores the implications of the policy direction established in the Kyoto accord.  Several changes to corporate accounting policy are recommended.  The anticipated benefit is that socially responsible professionals will prepare their institutions cost and financial accounting systems to encourage success as carbon emissions become more regulated

    Local Industrial Structures and Female Entrepreneurship in India

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    We analyze the spatial determinants of female entrepreneurship in India in the manufacturing and services sectors. We focus on the presence of incumbent female-owned businesses and their role in promoting higher subsequent female entrepreneurship relative to male entrepreneurship. We find evidence of agglomeration economies in both sectors, where higher female ownership among incumbent businesses within a district-industry predicts a greater share of subsequent entrepreneurs will be female. Moreover, higher female ownership of local businesses in related industries (e.g., those sharing similar labor needs, industries related via input-output markets) predict greater relative female entry rates even after controlling for the focal district-industry’s conditions. The core patterns hold when using local industrial conditions in 1994 to instrument for incumbent conditions in 2000-2005. The results highlight that the traits of business owners in incumbent industrial structures influence the types of entrepreneurs supported.
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