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In this paper, findings from a detailed literature review (which was commissioned in March 2002 by Queen Margaret University College, UK) on Gypsy/Travellers’ health are presented as well as suggestions on where “gaps” exist in related empirical research. The review found that much of the existing research is out of date and found few thorough empirical studies of the health of Gypsy/Traveller communities in Scotland. The authors found that a predominant focus within the literature concerns health beliefs and cultural practices, with far less discussion about the material problems of poverty and social exclusion which affect Traveller communities. Emphasis is given in this paper to problems of access, health inequalities and wider concerns with social inclusion/exclusion. The authors identify the main challenges for health promotion among Gypsy/Traveller families in Scotland and argue that a key route to tackling social exclusion may lie in adopting a community development approach.

This paper investigates the application of the product differentiation and shared efficiency approaches to understand the impact of the auditor industry specialisation (IS) on audit fees in relation to Fair Value Disclosures (FVD).

The study uses 1,470 firm-year observations for the period 2005–2018 and is focused on Jordanian financial firms. Two competing theoretical approaches of IS proxied by audit fee-based measures were employed: firstly, the product differentiation approach measured using Market Share-based (MS) measure and secondly, the shared efficiency approach measured using Portfolio Share-based (PS) measure. The paper employs the Ordinary Least Squares regression to test the association between the proportion of fair-valued assets (using fair value hierarchy inputs) and audit fees.

The results suggest that the association between the proportion of fair-valued assets and audit fees is strengthened (weakened) when the client hires specialist auditors identified by MS (PS). This association varied across the fair value inputs. Level 1 assets were found to be only moderated by both scenarios positively (negatively) for MS (PS) experts. The results are robust after controlling the endogeneity of auditor self-selection.

The results provide valuable insights for policymakers into challenges of auditing FVD. These insights present a valuable input for the development of FVD policies and practices as well as providing guidance for updating auditor prices. Additionally, the results provide a foundation for policymakers and regulators to introduce and update fair value auditing practices. The current findings are generalisable to other countries, including the Middle East and North Africa, and are particularly beneficial for those countries which have adopted the fair value model.

This study contributes to the theory by demonstrating the impact of the auditor industry expertise on post-implementation costs of FVD. The novelty of the study lies in introducing principle-based standards requirements of FVD to test the relationship. This approach is based on the IFRS disclosure requirements using data from the Jordanian financial sector to examine this relationship.

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000001269. When citing the article, please cite: Colin Armistead, Graham Clark, (1991), “A Framework for Formulating After-sales Support Strategy”, International Journal of Operations & Production Management, Vol. 11 Iss 3 pp. 111 - 124.

Reproduces the main texts of hitherto unpublished reminiscences of the style and influence, as a teacher, of Allyn Abbott Young (1876‐1929) by 17 of his distinguished students. They include Bertil Ohlin, Nicholas Kaldor, James Angell, Lauchlin Currie, Colin Clark, Howard Ellis, Frank Fetter, Earl Hamilton, and Melvin Knight (brother of Frank Knight who, with Edward Chamberlin, was perhaps Young’s most famous PhD student). There has recently been a revival of interest in Young’s influence on US monetary thought and in his theory of economic growth based on endogenous increasing returns. These recollections of his students (addressed to Young’s biographer, Charles Blitch) shed light on why Young has, at least until recently, been renowned more for his massive erudition than for his published writings.

Supreme audit institutions, such as the auditors‐general, are considered a crucial link in the accountability chain between parliament and the executive arm of government. The purpose of this study is to examine the enabling legislation of the supreme audit institutions of the Association of Southeast Asian Nations (ASEAN) member countries from a public sector accountability and independence perspective. Following on from INTOSAI (1998), English and Guthrie (2000) and De Martinis and Clark (2001), this study uses an accountability and independence framework to identify and compare the current legislation applicable to the supreme audit institutions of the ASEAN member countries with regard to independence, autonomy, mandate, funding issues, and related parliamentary powers. This study finds that while on average each jurisdiction has addressed slightly less than half the total number of issues under examination, there is considerable diversity with regard to the particular issues addressed. The study suggests policy implications to further strengthen the provisions for accountability and independence of supreme audit institutions through amendments to the enabling legislation of the various jurisdictions.

Discusses a survey mailed to some 3,000 managers to ascertain how service managers approach the management of resource capacity to satisfy the demand for their type of business, and how this process impacts on their ability to maintain a constant delivery of the most important features of service quality. Reviews the results in respect of important features of service quality, management of service delivery process recovery from mistakes and the and the management of service quality.

Asserts that service is about people ‐ people who deliver good service to their customers. Contends that these service providers perform best when they are led and encouraged by supportive front‐line managers, and that most quality failures are management failures. Discusses the role of the front‐line manager and suggests ways in which he can give a clear lead. Considers that excellence through system design can only be achieved by managers with a front‐line mentality. Asserts it is the task of the manager to ensure that peer group influence conforms to the objectives of the service organization and that managers must take measures to encourage customer‐service teams. Concludes that quality of service can only be obtained through front‐line managers.

Outlines a workshop approach to evaluating service delivery in order to improve customer service, as well as developing a service strategy and designing delivery systems consistent with this strategy. Describes the tools used in the workshop ‐ particularly the ′Service Triangle′. Sums up the benefits of such a workshop in evaluating service delivery.

To examine the enabling legislation of European Union (EU) member country supreme audit institutions (SAIs) for their accountability to parliament and independence from the executive arm of government.

The sample comprises the SAIs of the 25 EU member countries and the European Court of Auditors. Data were collected on 30 accountability and independence issues directly from the enabling legislation of these SAIs.

Results indicate that apart from a number of instances where the enabling legislation is silent, provisions generally provide for adequate independence of the SAIs from the executive arm of government. On the other hand, the provisions for the accountability of the SAIs to parliament are somewhat weaker.

If actual practice or convention does not reflect the literal interpretation and application of the enabling legislation, then SAIs may have more or less independence and/or accountability than suggested by the analysis of the legislation alone.

Results of this study highlight where current provisions could be further strengthened through appropriate amendments to the enabling legislation.

Such findings may be useful to policy makers and legislators.