Search results

The purpose of this paper is to explore the relationship between ethnic diversity, social exclusion and institutional quality of Pakistan. Pakistan is enlisted among those countries that are suffering from bad institutional quality, which may be due to the less economic growth along with multifarious ethnic problems, higher misery and social exclusion. This study is an attempt of how ethnic diversity and social exclusion are encompassed to affect the institutional quality.

This study covers time series data from 1970 to 2015 and uses autoregressive distributed lags modeling approach to explore the underlying nexus among variables.

The finding of this study reveals that ethnic diversity and social exclusion are the enormous obstacles and deteriorate the institutional quality of Pakistan. In case of Pakistan, ethnic diversity is playing a fundamental role in the deterioration of institutional quality. Ethnic diversity has adverse effect on institutional quality which leads to hamper the economic prosperity; therefore, it has to be managed in efficient way by establishing a dense social network needed for growth promotion. This study also shows that socially excluded people are more involved in breaking the institutional rules (formal and informal) because they are not treated equal in society in all of aspects.

This study suggests that governments should play a vital role in creating secure and peaceful society through strong institutional quality and shaping the economic life of a country in a variety of ways such as to promote society toward more cohesiveness.

This study fills a significant gap in the literature as there is limited research on ethnic diversity and social exclusion in relation with institutional quality of Pakistan.

This paper summarises the ‘what’, ‘why’ and ‘how’ of inclusive design, and presents key contributions of the 2006‐2010 i‐design research consortium, the third successive research consortium funded by the Engineering and Physical Sciences Research Council as part of the Extending Quality of Life initiative. Throughout 10 years of i‐design research, the overarching goals have been to provide industrial decision makers with mechanisms for understanding the significance of age‐ and capability‐related factors, and to provide the design community with the techniques and guidance required to deliver better products and services for people of all ages and abilities. In this latest period of research, the specific emphasis has been on quantifying design exclusion and enabling designers to work with users.

This exposition explains how Elementary Theory works and how it has been developed over the last two-and-a-half decades. Both increased scope and heightened precision are covered.

Theoretic methodology is explained. Using that method formal models are constructed analogous to empirical events. Those models predict events, design experiments, and guide applications in the field.

There is a widely held belief in sociology that theory becomes more vague and imprecise as its scope broadens. Whereas broader generalizations are more vague than narrower ones, this exposition shows that abstract theory becomes more precise as its scope broadens.

Here implications and limitations are closely connected. Regarding implications, this exposition shows that scientific explanations and predictions are viable today in sociology but only when exact theory is employed. Regarding limitations, the theory and research included in this exposition make clear why the empiricist search for regularities that dominates sociological research is so very limited in its results.

This exposition demonstrates that theory is the method of all the sciences and in particular the science of sociology.

Cities are crucial to reducing greenhouse gas (GHG) emissions. This paper aims to explore the quality of GHG disclosures by cities via the Carbon Disclosure Project (CDP) and compares them with the expectations of users.

The expectation gap framework is used to examine the GHG disclosure quality of 42 cities. User expectations are determined via a literature review and CDP documentation. City disclosures are reviewed using content analysis.

GHG information at the city level is outdated, incomplete, inconsistent, inaccurate and incomparable and, therefore, to meet user expectations, improvement is needed.

The findings have implications for policymakers, stakeholders and managers. Guidelines are required for better disclosure of GHG information relating to cities, and stakeholders need to develop better skills to understand emissions information. Managers have a responsibility to measure, disclose and mitigate GHG emissions to meet the expectations of stakeholders.

Prior studies focus on GHG disclosures via the CDP by corporations. This is the first accounting study to examine GHG disclosures by cities via the CDP. The expectation gap framework is a novel approach to sustainability disclosure research.

To complete this case, students will need to access financial statements from the Securities and Exchange Commission’s webpage. The links are provided. Students will also need to review the conceptual framework that is typically covered in Intermediate 1 to respond to question 5.

This case is based on the three financial statement restatements that Weatherford International Ltd. made over an approximately 18-month period. The restatements were due to a fraud committed by manipulating the income tax accrual in the financial statements. The manipulation used was to overstate the amount of income used to calculate the dividend exclusion and then use a relatively high tax rate to calculate the resulting tax benefit. The tax rate used for the fraud was substantially more than Weatherford’s effective tax rate (ETR), which was a prominent part of the company’s strategic growth plan. The tax senior with the external auditors who reviewed the entry made for the dividend exclusion captured the inconsistency with the comment that “This [the entry] deserves a huh?” The case is intended for students in Intermediate 2, where financial statement restatements and their effect on the company’s financial statements are typically covered. During the years covered in this case, Weatherford was also under investigation for violations of the Foreign Corrupt Practices Act (FCPA). Weatherford’s FCPA violations included multiple instances of bribery, the inappropriate use of volume discounts, improper payments and kickbacks in the United Nation’s Oil for Food program. Weatherford received the eighth-largest fine in the history of FCPA violations (at that time) of $152m. Weatherford’s FCPA investigation expanded, and the company paid another $100m in fines for violations of sanctions law and export control law. This case focuses only on the fraudulent manipulation of the financial statements through the tax accrual and does not delve into the other investigations. However, the linkage between those investigations and the fraud in this case is Weatherford’s nonexistent internal controls.

This case was designed to be used in Intermediate 2 financial accounting classes to highlight financial statement restatements and review the conceptual framework and materiality. The students who used the case did not have difficulty with the tax aspect of the case. However, most of the students had taken one tax class previously or concurrently. If students have not had any exposure to tax, the instructor might want to walk students through the tax aspects of the case.

A recent analysis of wages has shown that within the productive structure of the French economy a two‐fold process of factor substitution is under way, namely the substition of capital for labour and of non‐manual for manual workers. By the logic of neo‐classical distribution theory, the relative price of manual labour should be increasing as its marginal productivity rises. But computations which we have carried out for the French economy between 1949 and 1973 yield the opposite result: the relative price of labour has fallen steadily over the period. The aim of this article is to attempt to explain how much of this decreasing trend is attributable to changes in the structure of the active population and how much is due to changes in the structure of the prices of labour. For this purpose, and following the work of Phelps Brown and Sheila Hopkins, we have calculated an index reflecting the relationship between the index of manual workers' wage rates and the index of national income per head of the occupied population. This relationship represents what is usually referred to as the “wage‐income ratio”. (WIR), with the difference that, in this case, it is limited to wage rates in the private sector. Changes in the index of the WIR can be regarded as reflecting changes in the relative index of a unit of labour if it is accepted that the index of income per head of the occupied population itself can be interpreted as an index of the price of productive factors. This hypothesis is accepted by Phelps Brown and S. Hopkins: “the wage‐income ratio gives us the rate of exchange of a unit of wage‐earners' work, not against quantities of produce but against quantities of other factors”.

This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and sustainability performance of their supply chains. It explores three questions: How can farm businesses provide information required in sustainability reporting? What are the challenges and opportunities experienced in preparing and presenting the information? What future research and policy instruments might be needed to resolve these issues.

This study identifies and describes methods to provide the farm-level information needed for environmental performance and sustainability reporting frameworks. It demonstrates them by compiling natural capital accounts and environmental performance information for two wool producers in the grassy woodland biome of Eastern Australia; the contrasting history and management of these producers would be expected to result in different environmental performances.

The authors demonstrated an approach to NC accounting that is suitable for including primary producers in environmental performance reporting of supply chains and that can communicate whether individual producers are sustaining, improving or degrading their NC. Measurements suitable for informing farm management and for the estimation of supply chain performance can simultaneously produce information useful for aggregation to regional and national assessments.

The methods used should assist sustainability-conscious supply chains to more accurately assess the environmental performance of their primary producers and to use these assessments in selective sourcing strategies to improve supply chain performance. Empirical measures of environmental performance and natural capital have the potential to enable evaluation of the effectiveness of sustainability accounting frameworks in inducing businesses to reduce their environmental impacts and improve the condition of the natural capital they depend on.

Two significant social implications exist for the inclusion of primary producers in the sustainability and environmental performance reporting of supply chains. Firstly, it presently takes considerable time and expense for producers to prepare this information. Governments and members of the supply chain should acknowledge the value of this information to their organisations and consider sharing some of the cost of its preparation with primary producers. Secondly, the “additionality” requirement commonly present in existing frameworks may perversely exclude already high-performing producers from being recognised. The methods proposed in this paper provide a way to resolve this.

To the best of the authors’ knowledge, this research is the first to describe detailed methods of collecting data for natural capital accounting and environmental performance reporting for individual farms and the first to compile the information and present it in a manner coherent with the Kering EP&L and the UN SEEA EA. The authors believe that this will make a significant contribution to the development of fair and standardised ways of measuring individual farm performance and the performance of food, beverage and apparel supply chains.

The purpose of this study is to investigate whether the lockdown and the increased spread of food delivery applications (FD Apps) during COVID-19 pandemic have augmented the consumption of fast foods.

A cross-sectional study was conducted on 673 adults from different regions of Saudi Arabia using an online questionnaire.

Data showed that 61% (N = 410) of participants used FD Apps during the pandemic. Among those users, 54.9% (225) were females and 70.5% were in the 18–44 years old group. Most FD Apps’ users were university graduates (74.4%). The increased use of FD Apps during the pandemic significantly affected the eating behavior and the nutritional pattern. It has further significantly augmented the consumption of fast foods (p-value < 0.05).

This study reports on the use of FD Apps during COVID-19 pandemic in Saudi Arabia and its impact on consumer eating pattern. This study shows the need for prudent use of these applications to limit ordering fast foods and consider healthier choices. It further calls for education programs, awareness campaigns, legislative measures and formal policies to rationalize the use of such applications for better nutrition, health and well-being.

This paper aims to assess the consumption of dairy products in Kuwaiti children, and develop and validate a semi-quantitative food frequency questionnaire to measure dairy product consumption.

This cross-sectional study was based on a sample of child–parent dyads (n = 150). A dietary assessment questionnaire on local dairy products consumed by preschool and preadolescent children was developed. Serving and portion sizes were evaluated on the basis of the guidelines of the United States Department of Agriculture and the American Academy of Pediatrics to calculate median intake levels of three age groups (3-5, 6-8 and 9-11 years).

All children met or exceeded the recommended daily servings of dairy products for their age and sex. Dairy product intake was often from processed dairy including milk-based desserts, flavored milk and cheese. Compared to boys, girls consumed more yogurt (15.5 per cent vs 14.2 per cent, p = 0.001) and milk-based desserts (15.5 vs 14.3, p = 0.001). In boys, flavored milk contributed more to the total dairy intake than in girls, especially in 6-8-year-olds (21.8 per cent vs 18.9 per cent, p = 0.021). Weight status was not associated with dairy product intake in either sex.

This is the first study that quantifies dairy product consumption in Kuwaiti children and provides insight into sex-specific trends in dairy product selection. The findings of this study may help in investigating relationships between dairy product consumption in children and disease risk factors, and are important for the development of local dietary guidelines for children.

The accuracy of consumer price knowledge is dependent on numerous factors. This study examined the effect of some variables related to consumers' attitudes towards prices and some demographic variables on price knowledge. Results showed that consumers were more knowledgeable about the relationships between the prices of competitor brands than about the actual prices in themselves. When certain error margins were allowed, the differences between absolute and relative price knowledge were not as evident. In addition, the accuracy of consumer knowledge of prices was found to be dependent on how much importance they placed on price, and it influenced subjects' perceptions of themselves as shoppers. In this study, women and people with low income level were more knowledgeable about prices. The statistical effects and relationships between these variables were analyzed taking into account the economic, social, and cultural setting in which the research was conducted.