WHAT IT TAKES TO BE A GRANDPARENT IN A NEW COUNTRY: THE LIVED EXPERIENCE AND EMOTIONAL WELL‐BEING OF AUSTRALIAN‐VIETNAMESE GRANDPARENTS

This study attempts to understand the lived experience and emotional well‐being of Australian‐Vietnamese grandparenthood. Thirty‐six grandparents participated in four focus group interviews while three grandparents took part in individual in‐depth interviews where the experiences of the grandparents were further clarified. The findings reveal that Vietnamese grandparents encounter many changes in their lives and their relationships with their children and grandchildren in their new homeland. However, many still seem to play important roles in the family, creating a vital bridge to grandchildren. According to our participants, the grandparents' most important roles are the maintenance of good emotional relationships and support, and the construction of harmony and continuity in their modified extended families. To be able to assume these roles, grandparents need to actively explore and consider accepting new values. For many, a successful grandparenthood brings happiness to the family, positively influences grandparents' life satisfaction and emotional well‐being, and this in turn enhances their quality of life.     

On LSE in regression model for long-range dependent random fields on spheres

We study the asymptotic behaviour of least squares estimators (LSE) in regression models for long-range dependent random fields observed on spheres. The LSE can be given as a weighted functional of long-range dependent random fields. It is known that in this scenario the limits can be non-Gaussian. We derive the limit distribution and the corresponding rate of convergence for the estimators. The results were obtained under rather general assumptions on the random fields. Simulation studies were conducted to support theoretical findings.     

Incentive effects and the income tax treatment of employer-provided workplace benefits

Employers often provide their employees with different kinds of benefits in the workplace to create comfortable working conditions. In order to avoid distortions of the wage-benefit ratio in employee compensation, economic theory suggests that fringe benefits should be subject to income taxation at a value placed on them by employees. This article shows that this approach does not apply to workplace benefits. Since the goal of these benefits is to reduce the employees’ disutility from work, treating them simply as wage substitutes disregards their incentive effects. Therefore, the rules for taxing workplace benefits are derived from an agency model. It is shown that in contrast to the standard economic approach, cost can be a more efficient tax base than willingness to pay, even though this results in higher tax payments. Moreover, with non-distortionary tax rates it is always better to tax the employer rather than the employee.