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The purpose of this paper is to identify determinants of feasible outcome events (expired with no loss, settled for loss, still performing) and time to event of Farm Service Agency (FSA) operating and farm ownership (FO) loan guarantees.

Data on 19,126 FSA guaranteed loans, which were made by various lenders to farmers who have limited ability to obtain loans from normal sources without the Federal guarantee, were collected. Cox proportional hazards models for operating loans (OLs) and FO loans are estimated to identify borrower characteristics, loan characteristics, lender types, and farm and macroeconomic environment factors that influence guarantee outcomes.

Loans with different characteristics (loan amount, loan term, lender type, region originated) and assistance programs (Beginning Farmer, Interest Assistance) have differing guarantee outcomes. Contemporaneous variables, in particular delinquency status, have a significant impact on guarantee outcomes.

All loans were originated in calendar years 2004 and 2005. Since FO loans may have as long as 40 year terms, results are not as robust for FO loans as for OLs.

Different loan characteristics and macroeconomic conditions significantly influence the occurrence of possible guarantee outcomes and time to the outcomes.

Guaranteed loans are the primary method of government credit assistance to US farm operators. Data on individual borrowers have been difficult to obtain for much of the life of the guaranteed program because loan applications are held privately. This study provides insight on how various factors drive guarantee performance which is useful to policy makers trying to increase guaranteed loan program efficiency.

The purpose of this paper is to solve the azimuth sensitivity of a high-resolution range profile (HRRP), which is one of the biggest obstacles faced by a radar automatic target recognition (RATR) system.

Aimed at addressing the shortcomings of the equal angular-sector segmentation based on the scatterer model, an adaptive angular-sector segmentation is proposed on the basis of grey incidence analysis (GIA).

The main conclusions reached are as follows. First, the adaptive angular-sector segmentation in terms of GIA is suitable for RATR based on the HRRP; and, second, the adaptive angular-sector segmentation based on the type-B degree of grey incidence model is better than the Deng-Si degree of grey incidence model and the degree of grey slope incidence model.

The outcome obtained in this paper can be selected for the RATR application.

This paper has been built on the basis of previous research achievements, and a new RATR method of adaptive angular-sector segmentation is presented based on the GIA.

While academics have been attempting to establish empirical support for the marketing concept, managers have been facing a complementary challenge to implement this cornerstone of marketing theory. Both groups appear to have had limited success. Part of the problem may lie in a failure to establish a generalisable model of market orientation. There is also a lack of a parsimonious measure which managers can use to pinpoint organisational short‐comings. This study addresses both those problems by replicating and extending the market orientation research of both Jaworski and Kohli and Narver and Slater using a large multi‐industry sample of New Zealand companies. The result is a parsimonious and managerially useful 20‐item scale for measuring the market orientation of New Zealand companies. It is likely this scale could be generalisable to other country‐market contexts. The findings also indicate that the successful implementation of the marketing concept should produce improved customer and organisational benefits, particularly if performance is measured in terms of improved profitability, brand awareness, customer satisfaction and customer loyalty.

This study aims to explore the audit quality supplied by the Big 4, large indigenous Chinese (LIC) and five largest second-tier international network (Tier 2) audit firms in China during the second phase of their audit market development.

Ordinary least squares regression is used on an archival sample of firm-year observations. Endogeneity and self-selection bias are addressed by creating a propensity score matched sample and using two-stage regression with the inverse Mills’ ratio.

Strong evidence is found for higher levels of actual audit quality for the Big 4 relative to both LIC and Tier 2 audit firms. Weak evidence is found regarding the audit quality superiority of Tier 2 relative to LIC audit firms. Furthermore, the actual audit quality differential between the Big 4 relative to the LIC and Tier 2 firms widens after adopting International Financial Reporting Standards, which is contrary to the intention of Chinese regulators.

To the best of the authors’ knowledge, this is the first known empirical study to trisect Big N and non-Big N audit firm proxies into the Big 4, LIC and Tier 2. Currently, only qualitative studies have fully appreciated the unique regulatory roles of these three firm structures in developing China’s audit market, which reflect tensions between reliance on foreign expertise and self-determination. In addition, this study adds to the ongoing global dialogue on Tier 2 as an alternative to the Big 4 and the benefits of international accounting network membership.

Consumers may boycott firms’ corporate social responsibility (CSR) activities, but little is known about when, why and how they would respond in this way. Based on psychological contract violation and discount principles, the purpose of this paper is to argue that timing and fit of CSR activities are the main dimensions of consumers’ psychological contract. It is posited that CSR activities would be boycotted if consumers perceived violation of their psychological contract, and their altruistic tendency would have a moderating effect on this mechanism.

This paper takes the form of an empirical study using a sample of 434 respondents through scene-questionnaire survey in central China.

It is found that (1) low fit or reactive CSR activities would induce consumers’ psychological contract violation, and the latter has a more significant influence; (2) perceived CSR is negatively related with consumers’ boycott behaviors, but CSR activities would be boycotted if consumers’ psychological contracts are violated; (3) the negative relationship between perceived CSR and consumers’ boycott behaviors would be strengthened by consumers’ altruistic tendency, and the positive relationship between consumers’ psychological contract violation and their boycott behaviors would also be strengthened by their altruistic tendency.

This paper has significant theoretical implications, as it answers the question that when, why and how CSR activities would be boycotted. Besides, it contributes to literature on psychological contract for applying it to CSR research field. Furthermore, the double-edged effect of consumers’ altruistic tendency extends literature on pro-social behaviors.

This paper is of interests to corporate management and academics who wish to understand when and why consumers would boycott CSR activities and the factors that would relax consumers’ negative responses.

This is the first paper that investigates when, why and how CSR activities would be boycotted from the perspective of consumers’ psychological contract violation.

The National People’s Congress (NPC) of People’s Republic of China, the highest organ of state power, is popularly seen as a rubber-stamp entity. However, it has been substantially evolving its roles to accommodate the governance discourses within China’s political system over the decades. This study aims to explore the changes of governance discourse of the NPC within China’s political system through which to offer a thorough understanding of the NPC’s evolving substantial role in current China.

This study deploys a historical approach to explore the changes of governance discourse of the NPC that has seen a growing importance in China’s political agenda, as argued by this study.

The authors find that the NPC has been substantially evolving its role within China’s political system in which the Chinese Communist Party has created different governance discourses. Besides, the NPC and its Standing Committee have asserted its authority as a substantial actor within China’s political system. The NPC is no longer functioned as a rubber-stamp institution, though it is still popularized as a rubber stamp by many scholars.

This study is a historical elaboration on the development of NPC under three governance discourses. It might be, to some extent, relatively descriptive in nature.

This study, therefore, sheds some light on a revisit on the governance discourses in current China.

Making decisions in finance have been regarded as one of the biggest challenges in the modern economy today; especially, analysing and forecasting unstable data patterns with limited sample observations under the numerous economic policies and reforms. The purpose of this paper is to propose suitable forecasting approach based on grey methods in short-term predictions.

High volatile fluctuations with instability patterns are the common phenomenon in the Colombo Stock Exchange (CSE), Sri Lanka. As a subset of the literature, very few studies have been focused to find the short-term forecastings in CSE. So, the current study mainly attempted to understand the trends and suitable forecasting model in order to predict the future behaviours in CSE during the period from October 2014 to March 2015. As a result of non-stationary behavioural patterns over the period of time, the grey operational models namely GM(1,1), GM(2,1), grey Verhulst and non-linear grey Bernoulli model were used as a comparison purpose.

The results disclosed that, grey prediction models generate smaller forecasting errors than traditional time series approach for limited data forecastings.

Finally, the authors strongly believed that, it could be better to use the improved grey hybrid methodology algorithms in real world model approaches.

However, for the large sample of data forecasting under the normality assumptions, the traditional time series methodologies are more suitable than grey methodologies; especially GM(1,1) give some dramatically unsuccessful results than auto regressive intergrated moving average in model pre-post stage.

AN appropriate time span reflects a balance between near‐term and long‐term factors. Strong pressures are placed on organizations in our competitive society for quick results and, usually, near‐term results are overemphasized.

The aim of this paper is to use a new approach of performance evaluation, grey relation analysis (GRA), which is a concept borrowed from the study of industry and is increasingly applied to commerce. GRA is used to evaluate the relative performance of three of Australia's major banks The result of the study indicates that although the sample size is small and the distribution of data is unknown, GRA can still be successfully used in evaluating bank performance. In addition, this paper compares the GRA results with the financial statement analysis and shows that the same result can be obtained.

This study aims to examine the relationship between human resource development (HRD) and the interaction between corporate social responsibility (CSR) and marketing capabilities in small and medium enterprises (SMEs) in the food industry.

This research uses the extended regression model on a sample of 2,649 food SMEs in Vietnam.

This research found that CSR and marketing strategies positively influence HRD; the interaction of CSR and marketing capabilities has a negative effect on HRD; the endogenous role of network capabilities on the effects of CSR and marketing capabilities on HRD.

This research helps food companies use their resources in allocating resources for CSR and conduct marketing reasonably and effectively. This study highlights that the impact of CSR and marketing on HRD is dominated by endogenous networking.