Hongyun Zheng, Wanglin Ma, Yanzhi Guo and Xiaoshi Zhou
The purpose of this study is to investigate the interactive relationship between non-farm employment and mechanization service expenditure.
Abstract
Purpose
The purpose of this study is to investigate the interactive relationship between non-farm employment and mechanization service expenditure.
Design/methodology/approach
The study employs an innovative two-stage probit least squares (2SPLS) model to analyze the survey data collected from 1,148 rural households in China. This model not only simultaneously estimates the impact of non-farm employment on mechanization service expenditure and the impact of mechanization service expenditure on non-farm employment, but also addresses endogeneity issues associated with these two activities.
Findings
The empirical results show that non-farm employment and mechanization service expenditure are jointly determined. In particular, the study finds that non-farm employment significantly increases mechanization service expenditure, and vice versa. The results are confirmed by an estimation that captures a dichotomous decision of mechanization service usage. The interactive effects of non-farm employment on mechanization service expenditure are heterogeneous between male and female household heads and among households with different member sizes. Further analyses reveal that (1) mechanization service expenditure increases with increasing non-farm working time; (2) local non-farm employment, rather than provincial non-farm employment, has a larger impact on mechanization service expenditure; and (3) the number of household members employed in non-farm works does not affect mechanization service expenditure significantly.
Originality/value
Although mechanization service markets are rapidly growing in many developing and transition countries, little is known about how service purchasing interacts with farmers' decisions to work in the non-farm sector. This study makes the first attempt by investigating the interactive effects of non-farm employment on mechanization service expenditure in rural China. The findings provide significant evidence for policymakers in China and other countries in their efforts to generate non-farm work opportunities and promote agricultural mechanization, with the aim of boosting rural development and improving farm economic performance.
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Yuan Li, Yanzhi Xia, Min Li, Jinchi Liu, Miao Yu and Yutian Li
In this paper the aim is that Aramid/alginate blended nonwoven fabrics were prepared, and the flame retardancy of the blended nonwoven fabrics was studied by thermogravimetric…
Abstract
Purpose
In this paper the aim is that Aramid/alginate blended nonwoven fabrics were prepared, and the flame retardancy of the blended nonwoven fabrics was studied by thermogravimetric analysis, vertical flame test, limiting oxygen index (LOI) and cone calorimeter test.
Design/methodology/approach
The advantages of different fibers can be combined by blending, and the defects may be remedied. The study investigates whether incorporating alginate fibers into aramid fibers can enhance the flame retardancy and reduce the smoke production of prepared aramid/alginate blended nonwoven fabrics.
Findings
Thermogravimetric analysis indicated that alginate fibers could effectively inhibit the combustion performance of aramid fibers at a higher temperature zone, leaving more residual chars for heat isolation. And vertical flame test, LOI and cone calorimeter test testified that the incorporation of alginate fibers improved the flame retardancy and fire behaviors. When the ratio of alginate fibers for aramid/alginate blended nonwoven fabrics reached 80%, the incorporation of alginate fibers could notably decreased peak-heat release rate (54%), total heat release (THR) (29%), peak-smoke production rate (93%) and total smoke production (86%). What is more, the lower smoke production rate and lower THR of the blends vastly reduced the risk of secondary injury in fires.
Originality/value
This study proposes to inhibit the flue gas release of aramid fiber and enhance the flame retardant by mixing with alginate fiber, and proposes that alginate fiber can be used as a biological smoke inhibitor, as well as a flame retardant for aramid fiber.
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Mohamed M. Eldyasty and Ahmed A. Elamer
This paper aims to examine the link between audit(or) type and restatements in Egypt, a complex and multifaceted auditing market. The usual big 4 versus non-big 4 comparison is…
Abstract
Purpose
This paper aims to examine the link between audit(or) type and restatements in Egypt, a complex and multifaceted auditing market. The usual big 4 versus non-big 4 comparison is insufficient as Egypt has a unique mix of private audit firms, one governmental agency (Accountability State Authority) and mandatory/nonmandatory audit services, including single, joint and dual audits.
Design/methodology/approach
The study uses a sample of listed companies in Egypt and analyzes the impact of auditor type and audit type on explicit, implicit and total restatements. The study uses logistic regression model to examine the underlying relationship.
Findings
Results show no relationship between auditor type and audit quality, positive association between non-big foreign CPA firms and total/implicit restatements and mixed results for the impact of dual audits on audit quality. The study found no link between auditor type and audit quality in Egypt. Egyptian audit firms linked to non-big 4 foreign Certified Public Accounting firms were positively linked to total and implicit restatements. Joint audits did not improve audit quality and were directly related to total and explicit restatements. Dual audits showed mixed results, positively associated with implicit restatements but inversely associated with explicit restatements.
Originality/value
The study provides valuable insights into the complexities of the auditing market in emerging markets and offers valuable insights for stakeholders in the financial statement users, audit firms and governmental agencies.
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Bushra Komal, Bilal, Chengang Ye and Rami Salem
This paper aims to discuss the academic literature on the impact of audit committee effectiveness on different outcomes (accounting, auditing, governance and economics) in China.
Abstract
Purpose
This paper aims to discuss the academic literature on the impact of audit committee effectiveness on different outcomes (accounting, auditing, governance and economics) in China.
Design/methodology/approach
The authors have conducted a systematic review using the PRISMA guidelines.
Findings
The key finding is that the regulatory organisations in China, such as the China Securities Regulatory Commission (CSRC) and the State-Owned Assets Supervision and Administration Commission (SASAC), need to play the active role that is expected of them to enhance the transparency and independence of an audit committee. Also, Chinese listed companies are facing institutional barriers (CEO power, concentrated ownership and government influence) to effectively implement the imported concept within China. Research relating to the audit committee's effectiveness has focused mainly on agency and resource dependence perspectives.
Research limitations/implications
China’s regulatory bodies (CSRC and SASAC) should make necessary reforms to enhance the audit committee’s effectiveness. This study also provides implications for the other settings that have imported the audit committee concept from the Anglo-American countries.
Originality/value
This study contributes to the literature by synthesising the prior mixed findings on audit committee literature in China and providing suggestions to the regulators and future research.