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The purpose of this paper is twofold: first, to take stock of the current state of knowledge about inclusive value-chain development (VCD) in the context of international agricultural research; and second, to draw out the implications for future research and action.

This paper is based on a review of recent research papers authored by professionals affiliated with international agricultural research centers and their partners in Africa, Asia, and Latin America.

The studies reviewed in the paper identify the opportunities emerging from new and expanding markets for agricultural products and challenges to smallholder participation in these markets. It identifies key attributes of successful value-chain interventions, emphasizing the importance of combining value-chain approaches with other approaches, including those emerging from innovation systems and rural livelihoods frameworks. Methods are offered for evaluating complex value-chain interventions.

The paper summarizes the state of knowledge as of early 2016 in a dynamic field. Important contributions to knowledge may have been made since then.

The paper summarizes the state of knowledge in the field, and identifies emerging issues and policy implications, knowledge gaps, and priorities for future applied research.

This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.

The authors use robust econometric estimation on a sample of 314 firms from both early and late IFRS adopting countries.

The authors find that IFRS is positively and significantly associated with an increase in audit fees for early adopters, but the impact is very weak for late adopters and insignificant in some cases. The results on auditing time suggest that increase in audit fees around IFRS adoption is due to an increase in audit reporting lags. After accounting for pre- and post-years, the authors find that the relationship between IFRS and audit fees, as well as audit time for late adopters, is significant only in the adoption year. However, early adopters experience a significant increase in audit fees and audit time in the transition year to one-year post-adoption.

The findings imply that countries that are yet to adopt IFRS are less likely to experience a significant increase in audit fees audit time. Hence, is probable that the benefit of IFRS will outweigh the cost.

The results, therefore, suggest that early adopters paid a premium for been the first users of IFRS, which is consistent with any innovation. The study provides new insights by demonstrating that the consequences of IFRS differ between early and late adopters.

The purpose of this study is to explore communication of hazard-resistant construction techniques after disaster in the absence of outside influence. It further aims to unpack the barriers and drivers in the adoption of knowledge processes to identify strategic recommendations to enlarge adoption of safer construction practices by local construction actors.

This paper is based on an analysis of stakeholders’ perspectives during post-disaster reconstruction in the Philippines in the province of Busuanga after Typhoon Haiyan in 2013. Data were collected from six communities that received no external housing assistance, analyzing surveys from 220 households, 13 carpenters, 20 key actors coordinating reconstruction or recovery efforts, as well as 12 focus group discussions.

This research argues for a stronger role of governmental agencies, vocational training schools and engineers. Current communication of typhoon-resistant construction knowledge is ineffective to stimulate awareness, understanding and adoption by local construction actors and self-recovering households.

The analysis in this study focuses on a small sample of communities in the west of the Philippines that are not frequently affected by typhoons.

This is one of the few scholarly works in the Philippines focused on adoption of safer construction practices by community-based construction actors when technical housing assistance is absent.