Determinants of Health Costs due to Farmers’ Exposure to Pesticides: An Empirical Analysis

Pesticide spraying by farmers has an adverse impact on their health. However, in studies to date examining farmers’ exposure to pesticides, the costs of ill health and their determinants have been based on information provided by farmers themselves. Some doubt has therefore been cast on the reliability of these estimates. In this study, we address this by conducting surveys among two groups of farmers who use pesticides on a regular basis. The first group is made up of farmers who perceive that their ill health is due to exposure to pesticides and have obtained at least some form of treatment (described in this article as the ‘general farmer group’). The second group is composed of farmers whose ill health has been diagnosed by doctors and who have been treated in hospital for exposure to pesticides (described here as the ‘hospitalised farmer group’). Cost comparisons are made between the two groups of farmers. Regression analysis of the determinants of health costs show that the most important determinants of medical costs for both samples are the defensive expenditure, the quantity of pesticides used per acre per month, frequency of pesticide use and number of pesticides used per hour per day. The results have important policy implications.     

On the use of partial least squares path modeling in accounting research

Partial least squares (PLS) is an approach to structural equation modeling (SEM) that is extensively used in the social sciences to analyze quantitative data. However, PLS has not been as readily adopted in the accounting discipline. A review of the accounting literature found 20 studies in a subset of accounting journals that used PLS as the data analysis tool. PLS allows researchers to analyze the measurement model simultaneously with the structural model and allows researchers to adopt more complex research models with both moderating and mediating relationships. This paper assists accounting researchers that may be interested in adopting PLS as an analysis tool. We explain the benefits of using PLS and compare and contrast this analysis approach with both ordinary least squares regression and covariance-based SEM. We also explain how the PLS algorithm works to derive estimates for the measurement and structural models. To further assist researchers interested in using PLS, we offer guidelines in the development of research models, analysis of the data, and the interpretation of these results with PLS. We apply these guidelines to the accounting studies that have used PLS and offer further recommendations about how researchers could apply PLS in future accounting research.     

Experimental Research in Auditing: Field vs. Laboratory Settings

This paper reports a laboratory study which replicates an earlier field based study reported in this journal (Houghton, 1983). The conclusions of the laboratory study are identical to those reported in the field study. Specifically, the studies find that while the presence and content (‘clear’ versus ‘subject to’ qualification) of audit opinions do not have a significant impact on the loan decisions of corporate bankers, they do significantly influence the decision processes of those bankers.     

Some Issues in Corporate Hedging Policy

The increased volatility of financial markets in recent years has led to a corresponding increase in the volatility of corporate earnings. This has, in turn, led to a surge of interest in hedging. At first sight, it may seem that, to the extent it can reduce volatility, hedging is a worthwhile activity. However, we argue that the issue is less clear-cut than meets the eye. In the process of developing our arguments, we shall look at some of the financial instruments available for hedging and shall show how they can be used for various hedging and non-hedging purposes.     

非财务指标与企业财务业绩相关吗——一项基于中国国有企业的实证研究

非财务指标是否能预测企业财务业绩的增长，综合业绩指标体系是否适合我国企业．是我国理论与实务界普遍关心的问题。本文以76家国有企业为样本，系统分析了非财务指标“客户满意度”与企业财务业绩的相关关系，为我国企业建立综合业绩评价体系找到了实证依据。研究表明，客户满意度高的企业具有更高的盈利能力；从客户满意度提高带来的两方面作用来看．企业更可能是通过提高单位产品的利润率来提高盈利能力．而不是通过增加销售来提高盈利能力。     

An empirical investigation of technology acceptance in a field sales force setting

Gaining technology acceptance by salespeople is critical in modern organizations. Sales technology is an integral tool for enhancing customer-related information management and knowledge development. Knowledgeable salespeople are able to use the information and knowledge to practice adaptive selling, improve performance, and enhance their firm's competitive advantage in the marketplace. This study proposes and tests a model linking technology acceptance to adaptive selling and job performance of field salespeople. The results provide evidence that behavioral intentions to use technology positively affect salesperson performance through enhanced propensity to practice adaptive selling. Implications of the study for managers and researchers are discussed.     

'On the side of the Angels': community involvement in the governance of neighbourhood renewal

Community involvement in regeneration is far from easy, and is difficult to define. The New Deal for Communities programme has directly involved residents in the governance of neighbourhood renewal with some success. However, community capacity has proved to be limited, adequate representation is difficult to achieve and there has been friction with local government. Community empowerment has to be enabled and supported by getting the structures and processes right, and supporting community representatives.