title: The Auditor’s Dilemma: An economic perspective on an old problem

authors: Van Peursem, Karen A.

subjects: accounting

abstract: This paper analysis the pressures that come to bear on the financial auditor of corporate accounts. It is argued that the integrity and independence of the auditor is a portion of the service quality which they bring to the exercise of providing an audit opinion. An economic model is then brought into play in order to illustrate how meeting public expectations, meeting the competitive environment, pleasing the client-company and fulfilling the appearance of independence with practice create pressures on the auditor to produce an ‘opinion’ that is less than independently-informed. The paper concludes with recommendations that may provide greater incentives for the auditor to conduct an ethical audit.

text: The Auditor’s Dilemma: An economic perspective on an old problem This paper analysis the pressures that come to bear on the financial auditor of corporate accounts. It is argued that the integrity and independence of the auditor is a portion of the service quality which they bring to the exercise of providing an audit opinion. An economic model is then brought into play in order to illustrate how meeting public expectations, meeting the competitive environment, pleasing the client-company and fulfilling the appearance of independence with practice create pressures on the auditor to produce an ‘opinion’ that is less than independently-informed. The paper concludes with recommendations that may provide greater incentives for the auditor to conduct an ethical audit.

year: 2005-12

title: Circular supply chain management: Performance outcomes and the role of eco-industrial parks in China

authors: Farooque, Muhammad

abstract: A circular economy (CE) is increasingly recognized as a more environmentally sustainable alternative to the dominant linear take-make-dispose economic model. We empirically investigate the effect of
circular supply chain management (CSCM) on cost and financial performance in China, which has established the world’s largest system of eco-industrial parks (EIPs) to promote CE over the last decade.
We combine the Natural Resource-Based View (NRBV), Contingent NRBV and the literature on CSCM to develop a conceptual model and test it using survey data collected from 255 Chinese
manufacturing firms. The results show that CSCM, when exercised as a unified strategy, has a significant positive effect on cost and financial performance. Firms located within EIPs adopt CSCM
at higher levels as compared to firms located outside EIPs. Nevertheless, the contextual factor of being located within an EIP does not moderate the CSCM practice-performance relationship, suggesting that
performance is driven by practices rather than firms’ locations. These results were affirmed by postsurvey participant validation in three focus group meetings and six face-to-face interviews. Our findings
contribute to sustainability literature by offering a new construct and measurement items relevant to CSCM and provide practical insights to guide a transition to a CE.

text: Circular supply chain management: Performance outcomes and the role of eco-industrial parks in China A circular economy (CE) is increasingly recognized as a more environmentally sustainable alternative to the dominant linear take-make-dispose economic model. We empirically investigate the effect of
circular supply chain management (CSCM) on cost and financial performance in China, which has established the world’s largest system of eco-industrial parks (EIPs) to promote CE over the last decade.
We combine the Natural Resource-Based View (NRBV), Contingent NRBV and the literature on CSCM to develop a conceptual model and test it using survey data collected from 255 Chinese
manufacturing firms. The results show that CSCM, when exercised as a unified strategy, has a significant positive effect on cost and financial performance. Firms located within EIPs adopt CSCM
at higher levels as compared to firms located outside EIPs. Nevertheless, the contextual factor of being located within an EIP does not moderate the CSCM practice-performance relationship, suggesting that
performance is driven by practices rather than firms’ locations. These results were affirmed by postsurvey participant validation in three focus group meetings and six face-to-face interviews. Our findings
contribute to sustainability literature by offering a new construct and measurement items relevant to CSCM and provide practical insights to guide a transition to a CE.

year: 2021-12-30

title: Rock-a-bye Baby: Infant care and parenting around sleep

authors: Jones, Horiana Majorie

subjects: Infant Sleep

abstract: This research is a part of a wider international study which explores infant sleep amongst various ethnicities and cultures. This study has explored infant sleep practices in New Zealand, with a specific focus on Māori child rearing practices. This study aimed to firstly, explore what techniques Māori parents use to get their ppi to sleep (2 months- 2 years of age). Secondly, this study aimed to understand the various factors that influence parents’ decisions to use their particular method e.g. Parent assisted approaches (rocking, co-sleeping, bed sharing breastfeeding to sleep), or self-soothing infant sleep methods (cry it out, controlled comforting). Mixed methods were used to collect the data for this study. Overall, 562 primary caregivers/parents completed the survey component of this study with 11 percent identifying as Māori. A further 10 were taken from the survey sample and participated in face to face interviews.  
The results show that parent assisted techniques such as rocking, lying down with baby, and feeding to sleep were the most practiced approach to infant sleep for Māori whanau across the survey and interview findings. Participants within the interview study that used parent assisted techniques to initiate infant sleep were also more likely to bed-share with their babies. Self- soothing techniques such as controlled comforting and cry it out were practiced by a number of parents within the survey and interview groups The findings from this study suggest that a number of different factors influence parenting style. Survey data found that culture, books, magazines, online material and advice from family were the most influential factors in parenting styles. The interviews findings suggest that the convenience of an approach, whanau influence, being a parent of more than one child, environmental factors, healthcare recommendations, safety and culture all influenced aspects of their approaches to infant sleep.

text: Rock-a-bye Baby: Infant care and parenting around sleep This research is a part of a wider international study which explores infant sleep amongst various ethnicities and cultures. This study has explored infant sleep practices in New Zealand, with a specific focus on Māori child rearing practices. This study aimed to firstly, explore what techniques Māori parents use to get their ppi to sleep (2 months- 2 years of age). Secondly, this study aimed to understand the various factors that influence parents’ decisions to use their particular method e.g. Parent assisted approaches (rocking, co-sleeping, bed sharing breastfeeding to sleep), or self-soothing infant sleep methods (cry it out, controlled comforting). Mixed methods were used to collect the data for this study. Overall, 562 primary caregivers/parents completed the survey component of this study with 11 percent identifying as Māori. A further 10 were taken from the survey sample and participated in face to face interviews.  
The results show that parent assisted techniques such as rocking, lying down with baby, and feeding to sleep were the most practiced approach to infant sleep for Māori whanau across the survey and interview findings. Participants within the interview study that used parent assisted techniques to initiate infant sleep were also more likely to bed-share with their babies. Self- soothing techniques such as controlled comforting and cry it out were practiced by a number of parents within the survey and interview groups The findings from this study suggest that a number of different factors influence parenting style. Survey data found that culture, books, magazines, online material and advice from family were the most influential factors in parenting styles. The interviews findings suggest that the convenience of an approach, whanau influence, being a parent of more than one child, environmental factors, healthcare recommendations, safety and culture all influenced aspects of their approaches to infant sleep.

year: 2017