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Actual Choices (actual + choice)
Selected AbstractsThe Elements of Rationality and Chance in the Choice of Human ActionJOURNAL FOR THE THEORY OF SOCIAL BEHAVIOUR, Issue 4 2004ERNEST KRAUSZ The focus in this paper is on deliberate human action. The central questions addressed are: whether purely rational choice is possible; whether choices may be induced by chance alone; or whether there is always a mixture of rationality and chance, as well as other factors such as habit, emotion, imitation and irrationality. The approach is a factualist one, upholding the view that, although human action can be explained by its antecedents, this is not incompatible with the notion of "free choice". It is the actual choosing process that determines the final choice of action. Whatever the sources of the elements involved in the choosing process, the choice of action is a specific outcome created by the acting agent. It is in this choosing process and decision making that both rationality and chance enter. The conclusion is that rationality is the element which links intentionality with goal seeking and attainment, but that the actual choice is determined by a complex interactive process in which both logic and chance play a part. [source] Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease InformationJOURNAL OF ACCOUNTING RESEARCH, Issue 3 2006ROBERT LIBBY ABSTRACT We examine whether information in footnotes might lack reliability because auditors permit more misstatement in disclosed, as opposed to recognized, amounts. In both the stock-compensation and lease settings, audit partners require greater correction of misstatements in recognized amounts than in the equivalent disclosed amounts. Debriefing questions indicate that the partners make these decisions knowingly, even though they expect greater client resistance to correcting recognized amounts, because they view recognized amounts as more material. Partners also spend more time on correction decisions for recognized information. While prior literature suggests that amounts are often relegated to footnotes because they are less reliable, our results suggest that the actual choice to disclose versus recognize can also reduce information reliability. These results have implications for the interpretation of prior research on the reliability of recognized and disclosed numbers, for financial-accounting standard setters who may want to consider the reliability effects of their recognition versus disclosure decisions, and for auditing standard setters who may wish to clarify auditors' responsibilities for preventing misstatements in disclosed amounts. [source] Child care before 6 months of age: a qualitative study of mothers' decisions and feelings about employment and non-maternal careINFANT AND CHILD DEVELOPMENT, Issue 5 2006Penelope Leach Abstract Employment of women while their children are infants has increased in the UK in the last decade. This study of 57 employed mothers of infants less than seven months old examined their retrospective reports of planning child care and their contemporaneous feelings about the child care they were using, based on qualitative interviews. Issues addressed included mothers' reasons for returning to employment at that time, their theoretical preferences among a range of child care types and providers and the process of making actual choices, including the range and types of advice received and the involvement of fathers. Mothers were also encouraged to discuss their feelings about how child care was working out once the infant was settled. Continuing concerns expressed by mothers included the importance of open communication with caregivers, their desire to keep control over infants' daily lives and upbringing, worries about infants' safety and concerns about the levels of cognitive stimulation they received. Copyright © 2006 John Wiley & Sons, Ltd. [source] AN EMPIRICAL ANALYSIS OF CHILD CARE DEMAND IN SWITZERLANDANNALS OF PUBLIC AND COOPERATIVE ECONOMICS, Issue 1 2009Silvia Banfi ABSTRACT,:,This paper analyzes the demand of Swiss families for child care facilities. A choice experiment is used to study the effects of the facilities' characteristics as well as socio-economic factors on the selected child care mode. The experimental data are analyzed using a discrete choice model with multinomial logit specification. The results suggest that the demand for extra-familial day care could be considerably higher than that observed from the actual choices constrained by insufficient provision of affordable day care. The price, access, and the quality of service as well as parents' income and education have important impacts on the choice of the mode of care. [source] Choices Within Collective Labour Agreements à la Carte in the NetherlandsBRITISH JOURNAL OF INDUSTRIAL RELATIONS, Issue 1 2006Lei Delsen In recent years European employers, unions and governments have developed initiatives that offer employees the right to exchange certain items within an agreed package of employment conditions. So far, the available evidence on the use of such ,cafeteria systems' is largely based on survey data rather than on actual choices. We analyse the actual choices made by the employees of Radboud University Nijmegen in the years 2002,2004. The results cast doubt on the efficiency and the effectiveness of employee choices within collective agreements, contradict the unions' push for working time reduction and question wage moderation and policies on work,life balance. [source] | |||||||||||||