The transfer of management accounting practices from London counting houses to the British North American fur trade

During the late eighteenth and early nineteenth centuries management accounting practices were transferred from London counting houses to the British North American fur trade. This transfer involved a set of practices that was more effective for implementing the strategy being pursued at the time than the set used with the previous strategy. London counting houses had developed management accounting practices to facilitate their backward integration strategies with America and the West Indies. Pivotal to this development was the requirement for sub-unit accountability and responsibility.

Exploring multi-dimensional perceptual ranking of marketing journals by North American academics

This paper develops a weighted multi-dimensional perceptual rankings based on respondents evaluation of a journals prestige, contribution to theory, contribution to practice and contribution to teaching. Comparisons are made between rankings of individual criteria and composite rankings. Comparisons are also made to recent single dimension perceptual-based rankings and citation-based rankings.

Multi-dimensional examination of marketing journal rankings by North American academics

This paper extends the journal ranking debate by developing weighted multi-dimensional perceptual rankings based on respondents' evaluation of a journals' prestige, contribution to theory, contribution to practice and contribution to teaching. Spearman correlations indicate that journal rankings based on each of the evaluative criteria are statistically significantly correlated for all pairs of criteria, other than teaching and theory. The multi-dimensional evaluation is also statistically significantly correlated to all individual criteria, other than the teaching dimension. A cluster analysis of the journals using the four evaluative criteria identified that there are three groupings of journals: A, B, and C. In most cases, A journals are evaluated as performing better than B journals on each of evaluative criteria other than for the contribution to teaching where there are no difference in perceptions between groups. B journals are viewed to perform better than C journals on prestige, contribution to practice and contribution to teaching, but not based on their prestige of weighted evaluation. This suggests that there are differences in how academics view each group of journals, although these differences do seem to vary based on the grouping being considered (i.e., A, B, or C).

A grouping journals using multi-dimensional perceptual criteria of North American marketing academics

This paper seeks to develop groupings of journals (A, B, C) using multi-dimensional perceptual rankings, based on North American respondents’ evaluation of a journal’s prestige, contribution to theory, contribution to practice and contribution to teaching. Nonparametric comparisons of criterion mean values indicate that there are generally statistically significant correlations between criteria. Cluster analysis identifies A, B, and C 'categorisations' of journals are different in regards to all four evaluative criteria.

Do entrepreneurship programs matter? An analysis of North American university innovation systems

Are there differences in commercialization outcomes between universities in Canada and the USA? If so, why? We first examine the commercialization performance of universities on both sides of the 49th parallel through indicators of university spinouts generated. Secondly, we measure the presence and growth in numbers of entrepreneurship centers to determine if there are any parallels or discernable patterns that may be related to spinout performance. Based upon theories that suggest entrepreneurial culture plays a significant role in the spinout process, we then test the hypothesis that entrepreneurship education programs play a significant role in determining spinout performance. Our model assumes that the level and intensity of an academic entrepreneurship program/center is a valid indicator of “entrepreneurial culture” that may impact upon a universities propensity to spinout new knowledge intensive firms. Our results find that there is indeed a correlation between intensity of entrepreneurship program and commercialization outcomes.

Constraints to park visitation: a meta-analysis of North American studies

The constraints that curb visitation to parks have received considerable research attention and remain an important issue. Constraints to outdoor leisure in parks include structural barriers, such as cost of entry, interpersonal barriers, for example, lack of a partner to visit with, or intrapersonal barriers, including lack of interest. Using a meta-analysis approach, this article integrates the findings of 22 North American studies with 541 estimates, conducted over a 30-year period, to determine the key constraints to park visitation based on various socio-demographic factors. The findings highlight the varying roles that constraints play in limiting the visitation of people according to race, age, gender, education and income. Gaps in the literature are identified, with implications for encouraging visitation for more constrained groups discussed. An agenda for future research is presented.

The impact of religious affiliation while growing up on substance use by African-American crack cocaine users

This paper explores the relationship between church attendance while growing up and the substance use issues reported by 159 African American crack cocaine users in Houston Texas. It was found that more frequent juvenile attendance at church was associated with being less likely to suffer withdrawal symptoms or to take drugs to avoid withdrawal. However/ there were no differences between regular/ irregular and non-attendees in respect of number of substance use issues reported or attendance at a self help group for substance use/ even though these are often faith-based. The relevance of including questions on religious participation when young in screening instruments to be used with adult substance abusers is questioned.

Machismo and the construction of immigrant latin American masculinities

While a growing number of North American authors have researched Latin American men and masculinities within Latin America as well as the experiences of Latin American men migrating to the United States, there has been little research on the specific issues facing Latin American men in Australia. In this chapter we explore the experiences in Australia of a variety of male migrants from Latin America through three key elements which emerged through our research: the importance of men as 'providers' for the family and the place in men's sense of self; the changing nature of men's and women's roles and statuses in Australian society and their difference from Latin America; and the shifting nature of what constitutes 'home' and a sense of belonging for Latin American men. In addressing the issues that the men face, we also examine the nature of the discourses on machismo and the almost fetishised nature of its oversimplified usage in relation to Latin American men generally and in defining their identities in Australia.

Genetic variation and obesity in Australian women: A prospective study.

Objective: A number of candidate genes have been implicated in the pathogenesis of obesity in humans. This study examines associations between longitudinal changes in body mass and composition and the presence of polymorphisms in the ß-3 adrenergic receptor, tumor necrosis factor-α, leptin, and leptin receptor (Lepr) in a cohort of Australian women.

Research Methods and Procedures: Healthy white Australian women (n = 335) were randomly selected from the Barwon region of Victoria and underwent baseline anthropometry and double-energy X-ray absorptiometry for assessment of body mass and adiposity. These measurements were repeated again at 2-year follow-up. Genomic DNA was extracted and used for polymerase chain reaction-based genotyping of all polymorphisms.

Results: The Pro1019Pro Lepr polymorphism was associated with longitudinal increases in body weight (p = 0.02), fat mass (p = 0.05), and body mass index (p = 0.01) in this study, and individuals homozygous for the A allele at this locus had a greater propensity to gain body fat over time. The largest effects on body composition seemed to be in individuals already obese at baseline. Changes in body weight, fat mass, percent body fat, and body mass index over a 2-year period were not associated with genetic variation in the ß-3 adrenergic receptor (Trp64Arg), tumor necrosis factor-α promoter, or leptin genes in non-obese or obese women.

Discussion: These results suggest that a Lepr polymorphism is involved in the regulation of body mass and adiposity in obese Australian white women, which may have implications for the treatment of obesity in this population.

Futures for Australian curriculum studies: metaphors, genres and complicated conversations

My specific brief for the conference presentation on which this essay is based was to speak from the standpoint of a 'curriculum theorist'. However, I rarely use the terms 'curriculum theory' or 'curriculum theorising' other than in the company of US and Canadian colleagues. I prefer to speak of 'curriculum inquiry' or 'curriculum work' and I think of my work as a university teacher and researcher as being directed towards understanding curriculum. From this standpoint I interpret the theme of this Point and Counterpoint, 'Futures for Australian Curriculum', as a focus for speculation on the possible and desirable ways in which the arts of curriculum inquiry can be developed, tested and renewed. In other words, how can we sustain rigorous, vigorous and generative forms of curriculum work?
I will respond to this question by referring to three artefacts of Australian curriculum studies, the first two of which come from the Australian
Curriculum Studies Association's (ACSA) own material history; the third is (arguably) the major synoptic text of North American 'curriculum theory' published during the past decade. I will use these artefacts to illustrate three key issues concerning futures in curriculum inquiry, namely:
• the significance of metaphor;
• questions about genre and a renewed role for
the arts in our work;
• the idea of 'complicated conversation'.

Relationship between body mass index and the use of healthcare services in Australia

Objective: To examine the relationship between body mass index (BMI) and the use of medical and preventive health services. Research Methods and Procedures: This study involved secondary analysis of weighted data from the Australian 1995 National Health Survey. The study was a population survey designed to obtain national benchmark information about a range of health-related issues. Data were available from 17,033 men and 17,174 women, 20 years or age. BMI, based on self-reported weight and height, was analyzed in relation to the use of medical services and preventive health services. Results: A positive relationship was found between BMI and medical service use, such as medication use, visits to hospital accident and emergency departments (for women only); doctor visits, visits to a hospital outpatient clinics; and visits to other health professionals (for women only). A negative relationship was found in women between BMI and preventive health services. Underweight women were found to be significantly less likely to have Papanicolaou smear tests, breast examinations, and mammograms. Discussion: This research shows that people who fall outside the healthy weight range are more likely to use a range of medical services. Given that the BMI of industrialized populations appears to be increasing, this has important ramifications for health service planning and reinforces the need for obesity prevention strategies at a population level.

Conservation genetic studies of the endangered Cape Fear Shiner, Notropis mekistocholas (Teleostei: Cyprinidae)

Genetic variation at ten microsatellite lociand one anonymous-nuclear locus was assayed for three geographic samples of the criticallyendangered North American cyprinid Notropis mekistocholas (Cape Fear shiner). Despite low abundance of this species, there was little suggestion of small population effects; allele diversity and heterozygosity were relatively high, F_IS values within samples were non-significant, and genotypes were distributed in frequencies according to Hardy-Weinberg expectations. Genetic divergence among samples was minimal despite the presence of dams, constructed in the early1900s, that separate the sample sites. This suggests that recent gene flow has been sufficient to inhibit genetic divergence or that gene flow has been reduced but there has been insufficient time for genetic divergence to develop. Tests of heterozygosity excess were non-significant, suggesting that N.mekistocholas in the localities sampled have not undergone recent reductions ineffective population size. Future studies employing larger sample sizes to provide more robust tests of population structure and temporally separated samples to estimate contemporaneous N_e are warranted.