Search results

The purpose of this paper is to investigate the jurisdictional expansion of audit into the area of UK financial regulation. The paper draws on the analytical framework of new audit spaces (Andon et al., 2014, 2015), which built on the concept of regulatory space (Hancher and Moran, 1989), and characterises this new audit space as regulatory work.

Through an intensive reading of a variety of publicly available documentary sources, the paper investigates the role of auditors and accountants in the reporting accountants’ and skilled persons’ regimes in the UK under the Banking Act 1987 and the Financial Services and Markets Act 2000.

The paper identifies a new audit space characterised as regulatory work, which is made up of three distinct phases (and suggests the recent emergence of a fourth phase), and considers the extent to which these phases of regulatory work share common themes across new audit spaces identified by Andon et al. (2015) as independence, reporting, accreditation and mediating.

The paper identifies a further jurisdictional expansion of audit into a new audit space, characterised as regulatory work.

Highlights eBusiness‐to‐business (eB2B), which comprises 84 per cent of online revenue – strongest of all in the financial sector. Profiles the various companies involved – such as Westpac and Citicommerce, Chase, American Express, Cybercapital and Epoch Partners. Espouses that there is more than one way to succeed in this e‐area. Concludes that eB2B will be at the foundations of the new economy and that the new market leaders will, industry‐wide, take up the challenge.

The strategic integration of rapid prototyping and rapid tooling is being used for getting product to the market quickly by resolving a long‐standing conflict between design and manufacturing. Currently rapid tooling can be produced at such reduced cost and time that the tool is considered to be disposable. The ability to produce inexpensive tooling allows the life cycle to be fundamentally changed, incorporating the concept and tooling review into one development phase and allowing both design and manufacturing requirements to be identified. This approach has allowed management to release product based on competitive market strategy rather than an estimated deadline.

This study examines the extent to which educational outcomes are transmitted from mothers to daughters in rural China. An analysis of the 2010 China Family Panel Survey reveals that: (i) how far daughters go in their education is strongly associated with their mothers’ education; (ii) the association between mothers’ and daughters’ educational outcomes in rural China was found to be stronger than the corresponding relationships between mothers and sons, fathers and daughters, and fathers and sons, especially at higher levels of education; and (iii) while having more brothers and being born later worsens daughters’ educational outcomes, mothers’ higher education effectively mitigates these negative effects. These findings add to a growing body of literature and empirical evidence that challenges conventional social mobility research paradigms that neglect mothers’ roles. More importantly, the distinction between mother–daughter relationship and that between fathers and daughters and mothers and sons highlights the fact that education is likely transmitted intergenerationally via mechanisms that differ depending on the gendered parent–child pairs.

The purpose of this paper is to investigate the association between mother‐child and father‐child communication and children's life satisfaction, and the moderating effect of communication with stepparents.

Data from the 2006 Health Behaviour in School‐aged Children: WHO‐collaborative Study in Scotland (n=4,959) were analysed using multilevel linear regression analyses.

There was an association between both mother‐child and father‐child communication and young people's life satisfaction. Relationship with mother was particularly important, especially among girls. Among boys, not living in a traditional two‐parent family was a predictor of low life satisfaction, even when communication with one or more parents was easy. This effect was independent of economic disadvantage. The quality of the relationship with stepparents moderated these associations very slightly and in single father families only.

Strategies at the population level are recommended to enhance an open atmosphere in the home where young people feel they are able to talk to their parents about things that are bothering them. Further work is needed to understand the needs of high risk groups such as boys living in single father households and girls living in single mother and step families.

The mental well‐being of children and adolescents is a priority area for the World Health Organization and the Scottish Government but is a relatively new field with little known and no measures as yet identified. This study considered the impact of determinants related to the family on adolescent life satisfaction. The context of lone father families, an often missed category, was considered, as was the moderating effect of step‐parents.

The purpose of this paper is to focus on mothers as key influencers in luxury retailing contexts.

Using a semiotic interpretation of mothers’ discourses, the authors underline the identity motivations for purchasing luxury apparel for their pre-adolescent children.

The paper shows that when shopping for luxury brands for their pre-adolescent children, mothers manage discrepancies between their “real” and “idealised” selves as well as the pushes and pulls of being a mother and a woman.

The findings point to possible future research on this topic, particularly with regard to investigating how luxury stores and retailers can adapt so as to satisfy mothers’ identity quest.

Managers of luxury brand retail spaces looking at the future of retailing could analyse their store environment in the light of these mothers’ identity-related motivations. As well as focussing on how children look, store layout and merchandising should provide different spaces for mothers’ identity expression, using new in-store digital technologies.

This study is one of the first to analyse luxury shopping for children taking the point of view of mothers. The paper underlines how young mothers build their new maternal identity and their projected relationship with their child through purchases of children’s luxury goods in specific retail environments.

This paper aims to explore the mother–adolescent daughter shopping trip to better understand the experiences and process that occur during these shopping trips. Adolescent girls and their mothers are an important shopping companion pair that has received minimal study.

This research investigates the mother–adolescent daughter shopping trip using in-depth interviews with 28 mothers, adolescent daughters and retail employees in the USA.

The interviews reveal that the mother–adolescent daughter shopping trip consists of three important developmental experiences: conflict and struggle, education and influence and bonding between mother and daughter. Similarities and differences between middle- and high-school daughters relative to these issues are explored.

This study is the first to bring together the interplay processes of conflict, education and influence and bonding during mother–adolescent daughter shopping trips. This study extends research regarding family identity interplay, companion shopping, adolescent identity development and consumer socialization. The authors find that the mother–adolescent daughter shopping trip involves daughters’ efforts to separate from their mothers and form their own identities, often producing struggle and conflicts; daughters developing as consumers and individuals; and an opportunity to bond.

The purpose of this paper is to investigate borrowing motivation, credit access barriers and their impacts on income of smallholder farmers engaging in cinnamon value chain development in Northwestern Vietnam.

A multistage sampling technique using a structural questionnaire and in-depth interviews was applied for collecting primary data from farmers and relevant stakeholders. The Propensity Score Matching was employed to analyze access barriers and examine whether relaxing these barriers can improve farmer income. To deal with the issue of model uncertainty and further increase the robustness of results, Bayesian model average and the bootstrapping approach were applied.

To fulfill the certain quality standards of cinnamon products which are later used in the medicinal and food industry, farmers as primary producers need credit for intensive investment to increase the value of their products. Still, there are 25.36 percent of farmers who have access constraints to formal credit. In the credit received group, 24.56 percent have not received full credit as demanded. Access problems are relevant to lack of collateral, lack of bank account holdings, inconvenient access to roads, weak chain linkage and limited organic farming. Removing credit access barriers can improve the income for farmers from cinnamon farming activities.

More detailed information on the conditions under which credit serves a more important role in creating value addition for cinnamon products can help the government establish more effective credit policies.

Great attention should be paid to smallholder farmers as primary producers in the chain for sustainable value chain development in developing and emerging economies. Policy interventions should facilitate access to bank accounts, speed up the process of granting residential land use certificates, certify organic farming and upgrade the road system. Strengthening the chain linkage can enhance smallholder farmers’ capacity to obtain credit through value chain lending development.

Empirical studies on agricultural credit from the perspective of value chain development remain scarce. A better understanding of credit access constraints allows for the positing of recommendations for policy makers to facilitate value chain lending and a medicinal plant-based agro-forestry system in similar situations.

The purpose of this paper is to analyze and describe the profiles of mental health professionals and their relationship to professional reactions and changes in working practice following a patient suicide.

Data from 713 mental health professionals working in various institutional settings and in private practice in French-speaking Switzerland were collected by written questionnaires.

Four distinct profiles with low to moderate professional reactions and changes in working practice were identified by cluster analysis. The type and intensity of relationship between professional and patient, and psychological and/or social support following the patient suicide were the most discriminant factors of the four profiles.

The findings contribute to the understanding of professional consequences of patient suicide on mental health professionals.