FINANCIAL STATEMENT USERS‘ PERCEPTIONS OF FACTORS AFFECTING THE ABILITY OF AUDITORS TO RESIST CLIENT PRESSURE IN A CONFLICT SITUATION

This study investigates the perceived effects of four factors on the likelihood that an auditor will acquiesce to the demands of a client when a dispute arises over a significant financial reporting issue. A repeated measures experiment was conducted using 49 security analysts and 69 bankers as subjects. Analysis of Variance results indicate that an auditor is perceived as being more likely to acquiesce to his client's demands when the accounting issue in dispute is not dealt with clearly by an accounting standard. Auditors also are viewed as being more likely to acquiesce when: (1) competition in the audit environment is aggressive; (2) the audit firm is small; and (3) the audit firm provides management consulting services to its audit client.     

Patterns and determinants of intra-industry trade in Asia

Intra-industry trade (IIT) has gained in importance across Asia as a result of the rapid growth of Asian economies and their key role in the international fragmentation of production. This paper examines the level of IIT for 22 countries in East, Southeast, South, and Central Asia in 2003. IIT is measured as a multilateral trade-weighted index and is reported for ten different categories of goods in the primary and secondary sectors. In addition, the determinants of IIT are investigated using a Tobit regression model. The results indicate that ASEAN and the high-income countries in East Asia exhibit the highest levels of IIT, followed closely by China and India. R&D spending, openness, and a higher share of manufactured exports were found to promote IIT, while geographical distance and the difference in economic size had an adverse effect, especially for manufactured goods. The ASEAN free trade area was most prominently associated with IIT across all SITC categories. Central and South Asian regional trade agreements had a positive influence on IIT in primary products.     

The Indonesian Log Export Ban: An Estimation of Foregone Export Earnings

The paper examines the economic impact of the Indonesian phased log export ban from 1981 to 1986, by means of a counterfactual analysis which permits the calculation of hypothetical export revenues under the assumption that the log export ban was not implemented. A graphic and numeric presentation of the analysis is provided. The present value of the range of estimated cumulative losses is USS (1980) 1.9 billion to $3.1 billion.     

E-logistics in China: basic problems, manageable concerns and intractable solutions

This paper examines the reality of issues surrounding e-commerce and logistics in China today. Interviews were conducted with government, business and academic leaders in a major Chinese coastal city. From these interviews, the magnitude of nine major e-commerce and logistics challenges was investigated. Based on the scope of the problems and the scale of potential solutions, the various issues are characterized as basic, manageable or intractable. Conclusions are made about the challenges to be found both today and in the future of e-commerce and logistics in China.     

Pilot intervention with adolescents to increase knowledge and consumption of folate‐rich foods based on the Health Belief Model

Folate is important in the prevention of birth defects and in the maintenance of general health. Even after mandatory fortification, many people are still not consuming the recommended dietary allowance (RDA) of 400 mcg folate/day. Consuming a diet rich in naturally high‐folate foods, as opposed to supplementation, may offer additional health benefits and promote an overall healthy diet. The purpose of this pilot study was to test the hypothesis that a learner‐centred educational intervention based on the Health Belief Model (HBM) will successfully increase knowledge and consumption of folate‐rich foods, while increasing positive beliefs about folate and health in adolescents. A two‐group parallel control trial was conducted in two schools in Nebraska. Pre‐ and post‐study questionnaires included a folate‐based food frequency questionnaire, a HBM questionnaire and a folate knowledge test. Participants in the intervention group completed a post‐study evaluation. The intervention consisted of three 30‐min lessons followed by participant creation of podcasts. One podcast was viewed each week for 8 weeks following the lessons. Data were analysed using t‐tests to measure simple effects within the intervention and control groups, and analysis of variance to measure within‐subject effects between the groups. Folate consumption decreased in both the intervention and control groups, but these differences were not significant (P > 0.05). Significant increases (P = 0.000) in folate knowledge occurred in the intervention group. This difference remained significant (P = 0.001) when compared to the control group. Average HBM rankings significantly decreased (P < 0.05) towards ‘strongly agree’ (Likert scale of 1–6) in the intervention group (P < 0.05) for all constructs except cues to action. However, when compared to the control group, these differences were only significant for self‐efficacy and perceived susceptibility. Creating and viewing podcasts may be helpful for the retention of knowledge over time, but did not appear to be an effective cue to action for increased folate‐rich foods in this pilot study.     

Some Consequences of the 1994–1995 Coffee Boom for Growth and Poverty Reduction in Uganda

This paper reports a computable general equilibrium analysis that explores the consequences of the 1994–1995 increase in the international price of coffee for Uganda's economy. Evidence is found for a small effect on both medium‐term growth and poverty reduction. Aid dependence is among the reasons why this effect is not found to be larger. Major beneficiary groups are not primarily the farmers to which the windfall initially accrued, but urban wage earners and the urban self‐employed.     

A systemic approach to the application of marketing theory for charitable organisations

This paper will examine the contribution which core marketing concepts and ideas can make to an examination of the nonprofit-making sector, specifically charitable organisations. Using systemic theory as a framework it will be argued that core marketing concepts and ideas developed in, and specific to, the private sector, cannot be easily transferred to an examination of the charitable sector. At the same time however it will be stressed that these core concepts and ideas can provide a useful initial framework of reference against which further developments can be undertaken. The paper will propose a new dynamic approach to examining the charitable sector which facilitates a more discriminating approach to the application of marketing constructs.