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This study provides evidence on the relationship between scale characteristics and participant responses for percentage-based scales (i.e., 101 points) in accounting research. A 4 × 1 between-subjects experiment examines how common labeling designs affect various statistical properties, including means, variance, normality of the distribution, and frequency of responses. The results indicate that labels on percentage-based scales have a significant impact on the distribution of participants' responses. Labeling only the endpoints is the lone condition that results in normally distributed data. Additional analyses suggest that labels on percentage-based scales influence participant responses in multiple ways. First, as the number of labels increases, participants may not adequately consider, and thus ultimately select, unlabeled points. Second, while participants seem to inherently interpret percentage-based scales in quartiles and deciles, labeling as such exacerbates this tendency. Finally, when more labels are present, participants seem to engage an anchoring heuristic when selecting their response. Taken as a whole, the results suggest that accounting researchers may benefit from labeling only the endpoints of percentage-based scales.

Policy instruments are specific policies – policy content, which is associated not just with policy texts, but also with how they are negotiated and practised (Dolowitz & Marsh, 2000; Fimyar, 2008). In the context of Bologna, policy instruments are Bologna action lines (such as the credit system, the study cycles, etc.).

This Chapter explains the development of the Bologna instruments in Ukraine until 2014 through the interaction of the policy continuity and change. In particular, I review how the development of the Bologna instruments in Ukraine was triggered and guided by the Bologna action lines, as well as by the old national higher education policies. I look at the cases of four Bologna instruments. They are the system of credits, the study cycles, the diploma supplement and quality assurance. All of these instruments have been developed through the reconfiguration of the pre-Bologna policies, which were chosen by the Ministry to represent these instruments. Namely, the national module system became the basis for the Bologna system of credits. The pre-Bologna education-qualification and scientific cycles made a foundation for the Bologna study cycles. The old national diploma supplement was a reason for the delay in dealing with the Bologna diploma supplement, given that a diploma supplement existed. The national diploma supplement was taken as the Bologna instrument even though their structure and content differed. Apart from this, the pre-Bologna higher education quality assurance policies started representing the Bologna quality assurance instruments at the outset of the reform in Ukraine.

The examination of these four cases of policy instruments shows that their development began with a mere change of labels for the old policies and proceeded with building up innovations to gradually alter the old national higher education policies.

This paper aims to examine country-of-origin (COO) effects from the theoretical angle of extended self and “otherness”. Traditional COO perspectives view COO as an important quality-related, informational cue used to form product evaluations, develop preferences and make purchase decisions.

An experiment was conducted with the COO of a fresh milk product manipulated to examine these predictions. Data were collected from four samples, Americans living in the USA, Americans living in China, Chinese living in China and Chinese living in the USA.

Results found that COO effects were stronger when consumers felt greater animosity toward the foreign country, were more ethnocentric and were less acculturated (i.e. conceptualized as a less expanded self). Additionally, negative product events were interpreted in light of self, in that reactions to an adverse act were stronger when “others” committed the act. American consumers living abroad were more heavily influenced by COO effects, and evidence suggests that this effect occurred because these Americans had a less expanded self than their Chinese counterparts.

This study provides a unique angle which leads to a deeper understanding of COO effects which augments the traditional match hypothesis. Specifically, COO effects are stronger, the smaller one’s extended self (greater animosity and ethnocentrism, less acculturation), and that wrongdoings are interpreted in light of self (i.e. reaction to an adverse act is stronger when “others” commit the act). Few studies to date have focused on these factors as layers of armor that consumers use to protect their self and extended self-image in a cross-cultural context.

The past two decades have witnessed little, if any, growth in the numbers of small firms with employees in the UK. At the same time, a substantial growth in the numbers of self‐employed without employees as a component of the UK national labour force has been witnessed. The current article reports on a recent study into direct selling that accounts for around 500,000 “independent contractors” at any one time, albeit, in this case, operating often as part of an invisible economy, though linked with household‐name direct selling companies. With the advent of more large companies, such as the recently privatised utilities, using direct selling as a distribution format, there is a strong case for achieving a wider understanding of the dynamics of this system.

This paper aims to present the baseline results of a research and development project targeted to improve the occupational well‐being of school staff and maintain their ability to work, in Finland and Estonia. It reveals the most problematic factors in the various aspects of the school community and professional competence and outlines development needs in the school communities.

The overall project design is action research, conducted during 2009‐2013 in the SHE (Schools for Health in Europe) network in Finland and Estonia. The baseline survey data were collected in 2009‐2010 with a web‐based Well‐being at your work index questionnaire and analysed statistically using descriptive statistics, sum variables of factors and Mann‐Whitney tests.

The general opinions of the Finnish school staffs were more affirmative than those of Estonian school staffs regarding their own personal occupational well‐being in comparison with the best in the profession (p=0.000). However, the Finns were more critical than the Estonians when estimating the general well‐being of the staff in their working community, maintenance of their ability to work, the aspects of the school community and professional competence and development needs in the school communities.

The results cannot be widely generalised due to the geographically defined samples, but they can be suggestive in comparable situations in Finland and Estonia.

There is a need to develop the occupational well‐being of school staff and maintenance of their ability to work in the school communities: specific interventions will be developed on the basis of the results obtained from the project schools.

Some specialized consultancies have been making the case of an “API economy”. This study aims to investigate the issue, marshalling data on the economic dimension, to better understand the environments of APIs. It offers an overview of the functions and definition of application programming interfaces (APIs) in the backdrop of the history of services computing. The paper attempt assessing the economic value (size of the market) of APIs and reviews some of the available metrics. The paper also takes a look some issues and challenges ahead for the deployment of all kind of APIs.

The paper is based on desk research and a scientific and grey literature review. However, it relies mostly on specialized consultancies although from a critical viewpoint. The paper provides an historical account of the notions of APIs and API economy.

The paper questions the idea of an “API economy” that still stands on the “hype” side and is not clearly substantiated. It reveals that the number of firms with mature API programs remains small and that there is an uneven development across industries (traditional firms are less active than digital natives) and countries (Silicon Valley is leading). It highlights that the domination of IT companies (leaders and pioneers of APIs) raises issue of competition and at some point, may prevent rather than foster innovation.

There is no robust data about the size of the API market nor about its value. Sources are highly heterogeneous and delimitations not always precise. The standard metrics or indicators are hard to find. Further research would be needed to better document this area.

The paper reviews some of the expected benefits of the use of APIs as enablers of private or public ecosystems.

The paper delineates some of the economic benefits of the public APIs based on open data. It shows some positive examples of public APIs in the EU.

There is hardly any mention of the API economy in research literature. Most of the academic literature still stems from engineering department or business-management departments, not department of economics. Consultants would usually focus on the potential of business growth, on how to design an effective API strategy but not on the very economic dimension. The paper attempts providing a synthesis of the available data.

Abandoned buildings which are exposed to weather and human threat may lead to deterioration in building quality. Indirectly, the buyer is not satisfied when the abandoned buildings is completed and occupied. This study seeks to assess residents' satisfaction towards residential building quality which was abandoned. This research combined quantitative and qualitative methods. Respondents are randomly selected based on reports and information obtained through the Ministry Housing and Local Government (MHLG) and Local Authority (LA). Subsequently thirty (30) housing projects were selected to answer the questionnaires. Based on thirty (30) housing projects which have been completed, only three (3) housing projects ranged between six (6) months to two (2) years and have been occupied by the buyers. A total of ten (10) developers were interviewed with respect to rehabilitation of abandoned projects. Thus 194 respondents were randomly selected to achieve the objective of the study. The data was analysed through descriptive statistical analysis and inferential statistics. This research demonstrated that abandoned housing project can lead to residents' satisfaction towards building quality. In order to rehabilitate abandoned housing, the study subsequently suggested build then sell approach towards achieving better housing quality.

In recent years, the proliferation of free trade agreements (FTA) has led to rapid economic boons and political security among nations. This study investigates whether the percentage of expats or permanent foreign residents plays a role in deciding which countries to partner with in bi-lateral FTAs. Previously, the reasons for FTA formation were believed to be primarily based upon economic, geographic, and political reasons. However, through the use of social network analysis, a larger picture can be mapped which allows for a more comprehensive understanding of key players in the current state of FTA formation in relation to the immigrant network that they share between them. More specifically, through computerized social network analysis, centrality can be calculated to determine the key players and the most central immigrant populations. When analyzing both the immigrant centrality in relation to FTA centrality, it becomes evident that there is a high correlation between the two factors. Thus, the findings highlight that immigration trends can be used as a predictor of FTA formation. As a result, it emphasizes the weight of immigration policy on the formation of bi-lateral FTAs.

The thrust of this paper is to develop a comprehensive software selection criterion and view information technology related issues in supply chain management. This paper furnishes implicit details of decision support systems, software solutions and factors associated with selection of IT applications for supply chain management. It entails the components of decision support systems and evolution of supply chain management softwares. A brief discussion of the functioning of various modules of the supply chain package is presented. This paper also proposes the use of percentage based weighted Tree in order to choose appropriate supply chain solution(s).