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This study examines the effects of market orientation on the performance of retail outlets in Zimbabwe, a low-income country (LIC). LIC retailers operate at the nexus of subsistence marketplaces and the market economy. Socioeconomic, cultural and regulative institutions are more dynamic and differ substantially from the industrialized West. This provides an interesting context in which to test the generalizability of market orientation theory. A covariance structure model of the hypothesized relations indicates that market orientation improves performance. Reward systems have a positive effect on market orientation and a positive indirect effect on performance through market orientation. However, consistent with the characteristics of Zimbabwe, which are not unexpected in the LIC institutional context, interdepartmental conflict, centralization, and formalization do not have significant effects on market orientation. The results suggest that the market orientation–performance link generalizes but that some antecedents of market orientation identified in previous research may not apply in LICs.

Several studies have shown that the mechanism of labour-intensive construction (LIC) projects can mitigate high unemployment and create skilled development, especially in developing nations. The guidelines and practices for implementation may have faced some encumbrances in some countries. Whether the current guidelines and practices for municipal infrastructure support agent (MISA) to execute LIC projects face hindrances in South Africa has yet to receive in-depth studies. Thus, this study attempts to proffer policy solutions to improve the proposed revised guidelines and practices for MISA in LIC project execution in South Africa.

The study's objectives were accomplished via a combination of 16 virtual interviews of built environment professionals and government officials involved in LIC project execution in South Africa and supported by the analysed documents. A thematic approach was used to analyse the data and presented two main themes.

Findings show lax enforcement of discretionary funds, lax institutional capacity and inadequate individual skills, among others, as the gaps in existing South Africa's LIC guidelines and practices. Also, policy solutions to address the gaps were proffered.

The suggested feasible policies will improve the proposed revised guidelines and practices for MISA in LIC project execution in South Africa. This guide will promote the development of individual skills, institutional capacities and increase employment across South Africa.

This study promotes the use of LIC to create employment and contribute to proffering measures that will improve the proposed revised third edition of the guidelines and practices for MISA to execute LIC.

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.

To highlight the salient features of e‐books, challenges that arise in integrating e‐books into library and information centers (LICs), e‐books business models and licensing, and future of e‐books.

Discusses the emergence of e‐books and a comprehensive definition for them. Lists various implementations of e‐books, their advantages and disadvantages in LICs and compares select e‐book reader hardware and software with their specifications, requirements and characteristics.

Examines several issues to integrate e‐books into LICs to find workable solutions based on identification, selection, circulation, maintenance, quality assurance, pricing, fair use, standards and interoperability, business models and licensing.

E‐books are a new convergence of various traditional works and functions based on the application of new information technology.

The issues causing concerns to users and LICs can be sought by collaborating with industry to ensure LICs play a continuous role in communication information and act as repositories of knowledge, for the benefit of society.

This paper offers practical solutions for LICs in integrating e‐books in their collection.

Historically, it was taken for granted that public services would be delivered by a staff of career civil service employees, working within the structure of centralised public agencies budgeted with appropriated funds. Today, none of these are true‐public programmes are more than likely performed by alternative organisations or mechanisms rather than by public agencies (International City Management Association, 1989); and when public agencies are used, they are more likely to be staffed by contingent workers hired through flexible employment mechanisms rather than permanent employees protected by civil service regulations and collective bargaining agreements (Kilbom, 1995).

Low-income consumers (LICs) have gained more attention from marketers after Prahalad and Hart (2004) called attention to untapped opportunities among the world’s poorest. Once neglected and seen as price-driven, more recent research has depicted LICs as brand-conscious consumers who are willing to pay a premium for quality. However, because LICs must balance their tight budgets with aspirations for branded items, this perspective may be too optimistic. To address this issue, the purpose of this paper is to investigate brand consideration and loyalty among LICs across a wide range of products.

The authors used a qualitative-inductive approach to assess LICs’ brand considerations across ten fast-moving consumer goods. In-depth interviews with 20 Brazilian LICs were conducted.

The authors found that brand loyalty among LICs is both context- and category-dependent. Patterns of loyalty are influenced by five factors: perceived differentiation, perceived risk, contextual usage, proportion of the category expenditure to household income and hedonic vs functional consumption. It seems that the interplay of these factors ultimately shapes differently the attitudes and repeated patronage of brands within each category among LICs.

Generalizability of findings is limited owing to the qualitative method used.

The authors provide practical insights to managers concerning key attributes that influence brand consideration and loyalty among LICs.

This paper adds to the yet limited knowledge on LICs and provides a deeper and more holistic understanding of the relation of LICs with brands.

This monograph contains abstracts from the 2005 Employment Research Unit Annual Conference Cardiff Business School, Cardiff University, 6‐7th September 2005

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Defines “insider trading” and looks at the effects of insider trading on an economy. Considers the factors which have caused legislation and the rationale behind insider trading. Compares the economic and financial approaches to the problem. Outlines the European, UK and US positions covering legislation, arguments, prohibitions and penalties. Cites important cases in the USA, which have caused changes in the law. Concludes that there is a need for standardization, together with better access to timely information but highlights that the markets require freedom within which to work effectively and accepts that there will always be an element of insider trading in any market.

The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”).

An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework.

The authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion.

The authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.