Indigenous rights in Chile: National identity and majority group support for multicultural policies

We examine support for policies affecting indigenous ethnic minorities in Chile. Specifically, we examine the role of national group definitions that include the largest indigenous group—the Mapuche—in different ways. Based on questionnaire data from nonindigenous Chilean students (N = 338), we empirically distinguish iconic inclusion, whereby the Mapuche are seen as an important part of Chile's history and identity on the one hand, from egalitarian inclusion, which represents the Mapuche as citizens of equal importance to the nonindigenous majority on the other. Both forms of inclusion positively predict support for indigenous rights, independent of participants' political affiliation, strength of national identification, and social distance. A second study (N = 277) replicates this finding whilst controlling for right-wing authoritarianism, social dominance orientation, blind patriotism, and constructive patriotism. It also finds iconic inclusion to be predictive of a pro-Mapuche position regarding the unrest over the issue of ancestral land in 2009. We conclude that understanding how national identity affects attitudes about minority rights necessitates appreciating the importance of particular meanings of nationality, and not only the strength of identification.

Unfunded pension liabilities and sponsoring firm credit risk: an international analysis of corporate bond spreads

This paper tests empirically whether pension information derived by corporate pension accounting disclosures is priced in corporate bond spreads. The model represents a hybrid of more traditional accounting ratio-based models of credit risk and structural models of bond spreads initiated by Merton (1974). The model is fitted to 5 years of data from 2002 to 2006 featuring companies from the US and Europe. The paper finds that while unfunded pension liabilities are priced in the overall sample, they are not priced as aggressively as traditional leverage. Furthermore, an extended model shows that the pension–credit risk relation is most evident in the US and Germany, where unfunded pension liabilities are priced more aggressively than traditional forms of leverage. No pension–credit risk relation is found in the other countries sampled, notably the UK, Netherlands and France.

Unfunded Pension Liabilities and the Corporate CDS Market

This article examines the impact of pension deficits on default risk as measured by the premia on corporate credit default swaps (CDS). We find highly significant evidence that unfunded pension liabilities raise one- and five-year CDS premia. However, this relation is not homogeneous across countries, with the U.S. CDS market leading its European counterparts in the pricing of defined-benefit pension risk.

Defending Identity and Ethos: an analysis of teacher perceptions of school collaboration in Northern Ireland

The purpose of this article is to examine the process of collaborative working between teachers located in separate faith-based schools in Northern Ireland. Drawing on theories of intergroup relations, and with reference to in-depth interviews with teachers in post-primary schools, the article shows that despite earlier research which identified a reluctance amongst teachers in the different sectors to work together, most Catholic and Protestant teachers are motivated to collaborate to develop a more broadly based curriculum for pupils. However, it has also been shown that teachers tend to studiously avoid discussing their differences in mixed-faith contexts, and it is argued that this may have the potential to constrain collaborative relations. It is concluded that without strategic direction from policy makers to assist teachers in negotiating and exploring their differences it will be difficult to build the trust which is likely to sustain collaborative relations.

Perceptions of authorial identity in academic writing among undergraduate accounting students: implications for unintentional plagiarism

The current study explores first, second and third year UK accounting students’ perceptions of authorial identity and their implications for unintentional plagiarism. The findings suggest that whilst all students have reasonably positive perceptions of their authorial identity, there is room for improvement. Significant differences in second year students’ perceptions were reported for some positive aspects of authorial identity. However, results for negative aspects show that second year students find it significantly more difficult to express accounting in their own words than first and third years. Furthermore, second years are significantly more afraid than first years that what they write will look unimpressive. Finally, the results for approaches to writing, which also have implications for unintentional plagiarism, revealed that students across all years appear to adopt aspects of top-down, bottom-up and pragmatic approaches to writing. Emerging from these findings, the study offers suggestions to accounting educators regarding authorial identity instruction.