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The purpose of this paper is to estimate long-term currency exchange rate and also identify the key factors for decision makers in the currency exchange market. The study is expected to aid decision makers to take positions in the dynamic Forex market.

This study is based on quantitative and fundamental analysis of statistically oriented regression models. The trend of quarterly exchange rates is investigated using 110 variables including economic elements, interest rate and other currencies. This research is based on the same information that banks’ dealers use for the analysis. Ordinary least squares linear regression also known as “least squared errors regression” was used to estimate the value of the dependent variable.

The study concludes that “only Australian economic data” or “only the US economic data” cannot fully reflect the trend of AUD/USD. EUR influences AUD relatively larger than the other main market currencies. Six-month Australian interest rate itself affects AUD/USD trend much more than the six-month interest difference between AUD and USD.

The results indicate that the economic autoregressive moving average model can be used to predict future exchange rate using primary factors identified and not from the generic market or economic view. This helps adjust to the general, common (and possibly wrong) views when making a buy or sell decision.

This is one of the first studies in the context using the information of bank dealers for AUD/USD. This study is highly relevant in the current context, given the significant growth in Forex trade.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

The female jail population is steadily growing in rural jails across the country. Detainees have high rates of mental health and substance use disorders, some of which are linked to violent offenses. These conditions include post-traumatic stress disorder (PTSD), panic disorder (PD) and alcohol use disorder (AUD). This study aims to examine the associations between these disorders among females charged with violent offenses.

The sample consists of 167 female detainees from local rural jails in the USA. To assess participants’ behavioral health, the Comprehensive Addictions and Psychological Evaluation – 5 (CAAPE-5) was administered. The associations between PTSD, PD, AUD and violent offenses were investigated using bivariate statistics and multivariate logistic regression.

Over half of the female detainees in the sample met criteria individually for PTSD, PD or AUD, substantiating previous work on prevalence rate. Of the sample, only 10% were charged with violent offenses, from which the predominant condition reported was PTSD. Among detainees arrested for violent offenses, 69% also met criteria for PTSD, 56% for AUD and 44% for PD. Multivariate results indicate AUD was the only significant predictor for violent offenses.

Female detainees experience trauma and mental health conditions at high rates. Research-informed mental health care may result in increased treatment efficacy. Provided the links between PTSD, PD and AUD, special considerations for this population should address interpersonal factors in treatment that may relate to violent offenses.

Little research exists examining female jail detainees and the implications of AUD, PTSD and PD on violent offending. To the authors' knowledge, this is the first study to examine the relationship between AUD, PTSD and PD in female jail detainees with violent offenses.

This study investigates the effect of volatility scaling on valuing financial assets by examining the long-term return properties of the spot USD/AUD. Tests are conducted for evidence of a scaling law in USD/AUD returns. The economic implications of dependence and non-normality of the distribution of returns are explored using the Garman and Kohlhagen modified Black–Scholes model for valuing foreign currency options. The results suggest that the USD/AUD does not conform to a stable distribution and that as a result of differential scaling laws, Garman and Kohlhagen option values using implied annual volatility will be consistently too high or too low.

While Argentina has significantly improved access to HIV care and antiretroviral therapy (ART) for both the general population and prisoners, the prevalence of alcohol use disorders (AUDs) among HIV‐infected prisoners and their relationship to accessing ART in Argentina is currently unknown. This study aims to characterize the substance abuse patterns of HIV‐infected prisoners in Argentina and to assess the independent correlates of receipt of pre‐incarceration ART.

An anonymous, cross‐sectional survey of 100 HIV‐infected federal prisoners was conducted in the Buenos Aires municipality from July‐December 2010. AUDs were assessed using the AUDIT scale.

A majority (63 per cent) of participants met criteria for AUDs, 45 per cent of subjects were diagnosed with HIV in prison and one‐quarter had initiated ART during the current incarceration. In addition, over one‐third (35 per cent) of participants did not receive ART during the pre‐incarceration period despite receiving it upon incarceration. This correlated significantly with the presence of having an AUD (AOR 0.20, 95 per cent CI 0.06‐0.74, p=0.016).

AUDs are prevalent among HIV‐infected prisoners in Argentina and are significantly related to negative secondary HIV prevention and treatment outcomes. While Argentina has provided an exemplary model of HIV‐related health care reform within its prisons, future efforts to provide screening and treatment for AUDs are needed to improve the health of the nation's incarcerated population.

This paper is the first to describe pre‐incarceration drug and alcohol use disorders and issues related to access to ART among prisoners in Argentina.

The aim of this paper is to reveal these problems and to derive recommendations for improvement. In the field of alcohol use disorders (AUDs), two common complaints are the large treatment gap that exists because only a small percentage of people with an AUD are in treatment; and the prolonged lag that typically exists between the emergence of problematic symptoms and actual on set of treatment. However, there also are no clear definitions for these terms – “treatment gap” and “treatment lag” – and, therefore, no consensus regarding how to quantify them. For this reason, it is difficult to compare the results of studies assessing either of these measures.

A non-systematic literature search and logical-analytical investigation was performed of immanent problems related to definitions and measurements aiming to enhance understanding in this area and derive suggestions for improvement.

The following four fundamental questions were identified: How does one operationalise the need to change substance use behaviours? Which interventions can justifiably be called treatment? Is treatment always necessary? and How regularly do patients need to be in contact with a treatment system to be considered “in treatment”? Potential approaches to answering these questions are discussed and recommendations made for future studies to determine how the treatment gap and treatment lag should be derived.

The derived recommendations should make the calculation of treatment gap and treatment lag more transparent and comparable between studies. They also may serve as checklists for future studies on the treatment gap and lag in the AUD field.

The purpose of this paper is to test the effectiveness of a self-directed cognitive behavioural therapy (CBT) booklet allowing immediate access to treatment for anxiety during alcohol use disorder (AUD) interventions.

Parallel pilot randomised controlled trial: 69 individuals in AUD treatment, continued to receive treatment alone (control: n=29) or in addition, a self-directed, four week CBT booklet to manage anxiety (intervention: n=40). Primary outcome measures were changes in state (SAnx) and trait anxiety (TAnx) at four weeks. Secondary outcome measures were changes in adaptive (ACop), maladaptive (MCop) coping and quality of life (QoL, physical (PHQoL), psychological (PSQoL), social (SQoL), environment (EQoL)) at four weeks.

Participants had significantly higher SAnx (p < 0.01) and TAnx (p < 0.01) baseline scores compared to the general population. There were no statistically significant group changes in SAnx or TAnx (p > 0.05). Control group allocation predicted improvement in ACop (p < 0.01), MCop (p < 0.05), PHQoL (p < 0.01), PSQoL (p < 0.05) and SQoL (p < 0.01); CBT group allocation predicted improvement in EQoL (p=0.05). All effect sizes were small to moderate (Cohen’s d < 0.50). Percentage of book completion did not determine changes in anxiety, coping or quality of life.

A four week self-directed CBT booklet did not significantly reduce anxiety during AUD treatment. Larger sample sizes will determine the most suitable treatment delivery mode for this type of CBT.

Despite ranking among the most prevalent mental health conditions and their likely contributions to violent offending, post-traumatic stress disorder (PTSD), panic disorder (PD) and alcohol use disorder (AUD) have not been examined closely among adult males detained in rural jails. The purpose of this paper is to assess the prevalence of co-occurring PTSD, PD and AUD within this population and identify their associations with violent offenses.

The sample consists of 349 males recently booked into local jails. The Comprehensive Addictions and Psychological Evaluation – 5 was administered to assess mental health conditions. Bivariate statistics and multivariate logistic regression were used to examine associations between PTSD, PD, AUD and violent offenses.

A disproportionate number of participants met criteria for PTSD, PD and AUD. Co-occurrence was prevalent among detainees booked for violent offenses with 25% reporting symptoms of all three disorders. PD emerged as the strongest single condition associated with violence, while the combination of PTSD, PD and AUD significantly increased the likelihood of violent offenses.

A better understanding of the relationship between mental health conditions and violent offenses is essential for efficacious assessment and treatment. Appropriately informed mental health care for jail detainees can increase public safety and guide practices for addressing these conditions within criminal justice populations.

There is limited research on mental health within the rural jail detainee population. To the authors’ knowledge, this is the first study to examine the association between PTSD, PD, AUD and violent offenses drawn from local detention centers.

The purpose of this paper is to explore factors associated with alcohol use disorders (AUDs) among Bhutanese refugees in Nepal, where there has been a mass third-country resettlement operation in place since 2007.

A case-control study was conducted in which the Alcohol Use Disorder Identification Test (AUDIT) was used to confirm AUDs and participants’ eligibility for placement in a case or control group. A translated questionnaire measuring demographic variables and context of drinking was also administered.

In total, 128 questionnaires were completed (32 cases, 96 controls). Compared to participants without AUDs, those with AUDs were more likely to be older (36-50 years) (OR=10.5, 95 per cent CI 2.17-50.81), (50+years) (OR=10.3, 95 per cent CI 2.02-52.71), illiterate (OR=7.3 (2.80-18.42)), use tobacco (smoking or chewing) (OR=4.3 (1.84-10.01)) and be male (OR=3.5 (1.35-8.67)). Reasons for excessive alcohol use included unemployment, unoccupied time and increased family tensions.

The study is the first of which the authors are aware that attempts to examine risk factors associated with AUDs within the context of a mass resettlement operation where camp services are winding down. The findings of this study suggest that greater attention needs to be given toward creating meaningful activities for adult, less educated male migrants awaiting resettlement.

The typical unqualified audit report of publicly traded firms in the United States indicates the nature of the audit and an opinion that the firm’s financial statements fairly present the financial position and the results of operations of the audited company. Accordingly, some users of the financial statements, including investors, do not consider the unqualified opinion to be very useful in providing other informational value about the particular audit. In this paper, the authors examined the views of two stakeholders in the US financial reporting system, auditors in large public accounting firms and Chief Financial Officers (CFOs) in the Fortune 1000. The authors elicited their perceptions involving a Public Company Accounting Oversight Board (PCAOB) proposed auditing standard commonly referred to as “the other information standard.” This standard, if adopted, would require the auditor to evaluate information other than the audited financial statements and the related audit report for (1) a material inconsistency, (2) a material misstatement of fact, or (3) both, and if they exist, communicate them in the auditor’s report. The authors developed their research instrument based upon its perceived potential effects on the audit if adopted, some of which were referenced in the exposure draft of the proposed standard (PCAOB, 2013). They found that a majority of each groups believed, among other effects, that the proposed standard would increase audit costs, subject both the auditor and the reporting firm to increased litigation risk, and that its implementation costs by affected firms would exceed any benefits to financial statement users created by the standard.