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Tax education, a subset of accounting education formed in the early 1900s, was largely ignored as a discipline until the 1970s. Over time, tax became a more prevalent part of accounting practice and the CPA examination. In 1996, the AICPA developed the Model Tax Curriculum (MTC) to give a practitioner’s perspective on how taxation should be taught in higher education. This chapter provides a history of tax education and the responses of tax educators to the MTC Task Force’s recommendations in 1996 and the revisions in 2007 and 2014. The authors surveyed tax educators five times over 23 years to get a sense of the MTC’s adoption, both in the past and future terms. The authors found that tax educators largely ignored the MTC Task Force’s recommendations. This chapter discusses reasons given by respondents for not following the MTC and offers various strategies the MTC Task Force and others might consider when recommending future tax education reforms.

A conference on the history of heterodox economics in the twentieth century was held during October 3–5, 2002 at the University of Missouri-Kansas City. The conference organizers were Frederic S. Lee and John King. Several papers presented at the conference are published below, several in significantly revised and/or expanded form, together with one paper distributed at but not formally presented at the conference. Malcolm Rutherford’s paper, “On the Economic Frontier: Walton Hamilton, Institutional Economics, and Education,” will be published in History of Political Economy. All of the papers published here have been reviewed.

The first Wisconsin Ph.D.s who came to MSU with an institutional bent were agricultural economists and included Henry Larzalere (Ph.D. 1938) whose major professor was Asher Hobson. Larzalere recalls the influence of Commons who retired in 1933. Upon graduation, Larzalere worked a short time for Wisconsin Governor Phillip Fox LaFollette who won passage of the nation’s first unemployment compensation act. Commons had earlier helped LaFollette’s father, Robert, to a number of institutional innovations.⁴ Larzalere continued the Commons’ tradition of contributing to the development of new institutions rather than being content to provide an efficiency apologia for existing private governance structures. He helped Michigan farmers form cooperatives. He taught land economics prior to Barlowe’s arrival in 1948, but primarily taught agricultural marketing. One of his Master’s degree students was Glenn Johnson (see below). Larzalere retired in 1977.

Despite its stated intention to be independent, impartial and thorough, the 9-11 Commission was none of the three. The Commission was structurally compromised by bias-inducing connections to subjects of the investigation, and procedurally compromised, among other reasons, by (1) its failure to take up promising lines of inquiry and its failure to try to force the release of key documents that were closely guarded by the Bush administration, the FBI and various intelligence agencies; (2) its distortion of information about pre-9-11 military preparedness, foreknowledge of the attacks or attacks of like-kind; and (3) omissions of information related to the funding of the plot and the specific whereabouts of key officials on the morning of September 11, 2001.

These structural compromises and procedural failings converged to assure that the Commission would not challenge core elements of the “official story” of the 9-11 attacks. This failure was compounded by the Commission's desire to produce a final report that would read as a “historical narrative” rather than as an exhaustive set of findings on the critical unanswered questions that arose after the attacks. The Commission's unquestioning acceptance of the official narrative also meant that it missed a perhaps larger opportunity to challenge key myths associated with American exceptionalism. Thus, the 9-11 Commission ultimately functioned as an instrument of cultural hegemony, extending and deepening the official version of events under the guise of independence and impartiality.

The purpose of this paper is to provide an updated and theory-driven meta-analysis of work–family conflict (WFC). The authors quantitatively review the relationships between WFC and three pairs of antecedents and several consequences.

A meta-analysis was conducted to investigate the research model. Specifically, the authors adopt a resource-based perspective (i.e. conservation of resources (COR) theory) to investigate the relationships between three pairs of antecedents (demand/control, autonomy/hours spent at both work and family domains and role overload/flexibility) and WFC. While COR theory argues that resource loss perceptions would generate much more influential impact on individuals comparing to that of resource gain, both favourable and unfavourable antecedents, representing resource gain and resource loss, respectively, are incorporated in each pair of antecedents. This inclusion of contrary antecedents allows the authors to investigate the comparison of the relationships between the favourable antecedents – WFC relationships and the unfavourable factors – WFC relationships. In addition, the authors analyse how and to what extent WFC influences employees’ attitudes (i.e. commitment), behaviours (i.e. performance) towards both work and family, and their career consequences.

The meta-analytical findings generally support the hypotheses. Work and family demands are found positively related to WFC, while having a control at either work or family would be negatively related to WFC. Perceiving a high level of autonomy at work is negatively related to WFC, and hours spend at work has a positive relation with WFC. Role overload at both work and family are associated with WFC, while having flexibility from work schedule would be negatively related to WFC. In addition, WFC is negatively related to employee career development outcomes.

First, the authors adopt a resource-based view to organise both favourable and unfavourable antecedents of WFC. Second, this paper aims at extending the investigation on WFC consequences to performance at both work and family, commitment to both work and family, and employee career outcomes, because all of them are critical consequences but not fully explored in previous meta-analyses. Third, this paper has incorporated newly explored correlates of WFC (e.g. employee career development-related outcomes) and quantitatively reviewed their relationships with WFC.

Poor performance of India’s commercial banks, in the public and private sectors as well as those owned by foreign interests, has been a major concern of the policymakers. Their gross non-performing assets (NPAs), as a proportion of gross advances, were 10.2% as of March 2017, which is reported to have grown to 11.6% in March 2018. The public sector banks (PSBs) have a share of 70% of business, and the ratio of NPAs to gross advances is 15.6%. The Reserve Bank of India’s forecast is that the ratio for PSBs would rise to 17.3% by March 2019, of private banks to 5.3%, and of foreign banks to 4.8%. This chapter focuses on causal factors which comprise macroeconomic as well as bank-specific factors, influencing NPA. We undertake a panel approach by using 16 annual observations (from fiscal year 2000–2001 to 2015–2016) for three groups of banks by ownership: public, private, and foreign. The study findings reveal that the macroeconomic and bank-specific factors are important determinants.

THE fourth of the Aircraft Production Conferences organized by the Southern Section of the Institution of Production Engineers was again held at Southampton University. The theme this year was ‘Speeding Aircraft Production’. At this conference the inaugural Lord Sempill Paper was given by Sir Roy Fedden. This, and the other papers are summarized below, together with a fairly full report of the discussion on each paper.

The purpose of this paper is to explore the work-family interface of two non-traditional forms of expatriation. The paper contributes to existing research by comparing and contrasting the experiences of international business travellers and rotational assignees, pointing out the similarities in their experiences but also showing considerable differences in how the work-family interface plays out in these two groups.

In line with the exploratory nature of the research, the authors carried out a qualitative case study drawing on interview data with rotators and international business travellers (n=20). In order to get more in-depth insights into the experiences of these two groups of assignees, the authors also used the photo-elicitation technique, which corresponds with the recent recognition that the evolving nature of international assignments requires alternative methods of inquiry to enhance the understanding of the challenges faced by them.

The study points to four major factors affecting the work-family interface: time spent away, unpredictability of work schedules, limited ability to exercise control over it as well as limited availability of organisational support. The findings illustrate that while these factors impact international business travellers and rotators alike, their intensity varies considerably in the experiences of these two groups.

The research is based on a single case study and a small sample which needs to be considered when discussing the implications of the findings. Future research can valuably extend and build on the here reported observations.

A number of practical implications are discussed, notably pertaining to the ways in which organisations can mitigate the challenges encountered by international business travellers and rotators.

The papers focuses on two groups of assignees that are underrepresented in the expatriate literature despite their increasing empirical significance in international business.