title: Using Engel curves to measure CPI bias for Indonesia

authors: Olivia, Susan

subjects: CPI bias

abstract: To measure real income growth over time, a price index is needed to adjust for changes in the cost of living. The consumer price index (CPI) is often used for this task; but several country studies show that it is a biased measure of such changes, leading to potentially inaccurate estimates of the rate of real income growth. This paper calculates CPI bias for urban Indonesia by estimating food Engel curves for households with the same level of CPI-deflated incomes at four different points in time between 1993 and 2008. The results suggest that CPI bias was negative during the 1997–98 crisis but has been positive since 2000. From 1993 to 2008, CPI bias averaged 4% annually, equivalent to almost one-third of the measured inflation rate.

text: Using Engel curves to measure CPI bias for Indonesia To measure real income growth over time, a price index is needed to adjust for changes in the cost of living. The consumer price index (CPI) is often used for this task; but several country studies show that it is a biased measure of such changes, leading to potentially inaccurate estimates of the rate of real income growth. This paper calculates CPI bias for urban Indonesia by estimating food Engel curves for households with the same level of CPI-deflated incomes at four different points in time between 1993 and 2008. The results suggest that CPI bias was negative during the 1997–98 crisis but has been positive since 2000. From 1993 to 2008, CPI bias averaged 4% annually, equivalent to almost one-third of the measured inflation rate.

year: 2013

title: Enhancing sustainability education in the accounting curriculum: An effective learning strategy

authors: Sharma, Umesh Prasad

subjects: Accounting education

abstract: Purpose: This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. 
Design/methodology/approach: Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students. 
Findings: The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants. 
Research limitations/implications: The research is limited to sustainability education content at a single university. 
Practical implications: Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability. 
Social implications: Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society. 
Originality/value: This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

text: Enhancing sustainability education in the accounting curriculum: An effective learning strategy Purpose: This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. 
Design/methodology/approach: Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students. 
Findings: The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants. 
Research limitations/implications: The research is limited to sustainability education content at a single university. 
Practical implications: Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability. 
Social implications: Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society. 
Originality/value: This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

year: 2022

title: Bizarre thoughts, magical ideations, and voices from the unconscious: Exploring issues of anomalous experience

authors: Tamatea, Armon J.

subjects: Maori

abstract: This project was initially concerned with the clinical interpretations of ‘bizarre’ or
‘magical’ ideations (i.e., statements considered to have little or no validity in our
predominant western culture). The first study explored clinical assessment issues
of who determines the validity of expressed beliefs and what kinds of criteria such
decisions are based on in the mental health field. The present study examined a
particular type of magical ideation, an auditory phenomenon involving claims that
forward spoken conversation contains hidden backwards speech embedded in the
vocal sounds. Thirty-two participants were invited to listen to various audio
samples of the alleged phenomenon and provide interpretations of what was heard.
Participants were assigned to four groups, each differing in the level of pre-emptive
information. A comparative measure revealed that priming and suggestion could
not be dismissed as alternative explanations of the reported effects. Clinical and
social implications will be discussed.

text: Bizarre thoughts, magical ideations, and voices from the unconscious: Exploring issues of anomalous experience This project was initially concerned with the clinical interpretations of ‘bizarre’ or
‘magical’ ideations (i.e., statements considered to have little or no validity in our
predominant western culture). The first study explored clinical assessment issues
of who determines the validity of expressed beliefs and what kinds of criteria such
decisions are based on in the mental health field. The present study examined a
particular type of magical ideation, an auditory phenomenon involving claims that
forward spoken conversation contains hidden backwards speech embedded in the
vocal sounds. Thirty-two participants were invited to listen to various audio
samples of the alleged phenomenon and provide interpretations of what was heard.
Participants were assigned to four groups, each differing in the level of pre-emptive
information. A comparative measure revealed that priming and suggestion could
not be dismissed as alternative explanations of the reported effects. Clinical and
social implications will be discussed.

year: 2003