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Through the credit they furnish, materials suppliers provide a form of working capital for most construction contractors. This paper considers the implications of this for crediting organizations (i.e. suppliers). It is shown that a supplier's financial turnover movement (or lack of it) can be modelled and predicted with some accuracy by considering a number of characteristics of their credit control department. The models are developed from analysis of data obtained from a survey of 55 UK materials suppliers' credit control and debt collection procedures. The statistical technique of multivariate‐discriminant analysis (MDA) is used. Predictive accuracy of the models is tested on an independent, hold‐out sample of 10 suppliers' characteristics. It is found that ‘risk‐taking’ suppliers who protect themselves from bad debt by using insurance; suppliers who employ a third‐party organization to evaluate potential debtors' creditworthiness; and suppliers who service only one construction trade with materials, achieve significantly greater financial growth than those suppliers who do not exhibit these characteristics.

The entrepreneurʼs experience, personality, and values affect the entrepreneurʼs behaviors and decisions (Chrisman, Bauerschmidt, and Hofer 1998). Past research results show that (1) more experienced new venture founders have a greater likelihood of leading their ventures to early success than less experienced founders (Delmar and Shane 2006) and (2) founders who engage in legitimacy-seeking behaviors have a greater likelihood of leading their ventures to early success than founders who do not do so (Tornikoski and Newbert 2007). We propose that more experienced founders understand the importance of obtaining legitimacy for their ventures and therefore will engage in more legitimacy-seeking behaviors. In addition, we propose that entrepreneursʼ growth aspirations and internal locus of control are also associated with engagement in legitimacy-seeking behaviors. We test and find support for these propositions in a sample of new ventures and their founders.

Constraints associated with public agricultural extension services imply that farmers increasingly rely on input providers for agricultural innovations and knowledge. Yet such providers are typically commercial profit-making agents and may have an incentive to suggest relatively costly inputs and/or high rates. The purpose of this paper is to look into the case of Bangladesh and the role of fertilizer traders in terms of farmers’ decisions on which fertilizer to apply and at what rate. Using primary data, the authors examine farmers’ chemical fertilizer use and the associated rice production efficiency, based on different information sources (fertilizer traders, government extension agents or own/peer experience).

Using primary data, the present study estimates an ordered probit model and production functions separately based on whether or not a farmer relied on information from fertilizer traders or own experience and government extension agents, and examines the efficiency score of each type of farmer.

The findings demonstrate that the resource-poor farmers rely more on traders’ suggestions for fertilizer application than public extension – but the actual fertilizer information source has no significant effect on the production efficiency of the rice farmers. This study, therefore, does not find exploitative behavior of fertilizer traders. Thus, this study concludes that small rural traders in Bangladesh are working as agricultural extension agents and provide necessary fertilizer application information to resource-poor farmers.

This is a case study based on Bangladesh – an emerging economy in South Asia. The findings of the study may not be generalized for other countries.

To the authors’ knowledge, this is the first study that confirms the role of agricultural input sellers as the extension agent in developing countries.

The purpose of this paper is to discuss the rhetorical framings that can be discerned by applying discourse analysis to a publicly available transcript of a Public Accounts Committee (PAC) inquiry in the UK.

In particular, the authors examine the discursive tactics used during the 2013 investigation by the House of Commons PAC, “Tax Avoidance: The Role of Large Accountancy Firms”.

Two opposing rhetorical framings of “tax avoidance” are analysed which the authors see developing incrementally and directly opposing each other. Metaphors are used by the PAC to exemplify the dark side of professions, including potentially transgressing the boundaries of what constitutes “tax avoidance”. This is counteracted by the Big Four portraying an alternative market-oriented/neo-liberal view of professions pursuing a societal good through dedication to promoting market competition.

Whilst one rhetorical framing is predicated on being able to draw a clear distinction between tax evasion and tax avoidance, the alternative rhetorical framing contests this distinction and contributes to an existing cultural account that paints the dark side of some of the professions. Extending the work of Creed et al. (2002) and Alexander (2011), the authors demonstrate the bridging between micro-level discursive acts and broader cultural accounts, at the macro level. As such the authors discuss the pertinence of this multi-level discursive contest, within post-inquiry sensemaking, for understanding the “dark side” of professions.

The purpose of this paper is to investigate the impact of various employment characteristics on the health of Canadian caregiver-employees (CEs), who are working full-time in the labor market while also providing informal/family care to adults.

Framed with Pearlin et al.’s (1990) stress model and using data from Statistic Canada’s General Social Survey Cycle 26 (2012), several work-related variables for caregivers were considered, including the availability of various forms of caregiver-friendly workplace policies (CFWPs), and a series of work interferences (WIs) experienced as a result of the caregiving role.

This study provides evidence for the value of CFWPs in all workplaces. Counter-intuitively, family and other forms of support were found to negatively relate to both physical and mental health.

This suggests that CFWPs will not only have an impact on CEs’ physical health outcomes, but will likely decrease the effect of the WIs experienced.

The purpose of this paper is to explore associations between different food literacy dimensions and diet quality among a sample of Canadian parents and examine differences in the prevalence of food literacy items between mothers and fathers.

Parents responsible for food preparation (n=767) completed an online survey including dietary intakes and 22 items across five dimensions of food literacy (knowledge, planning, cooking, food conceptualisation and social aspects). Differences between genders for each item were analysed with χ² tests. The healthy eating index (HEI) adapted to the Canadian Food Guide (CFG) was computed from a food frequency questionnaire. Associations between HEI scores and each item were analysed with linear regression models, controlling for sociodemographic variables and multiple testing.

Of parents responsible for food preparation, 81 per cent were mothers. The mean HEI score was 76.6 (SD: 10.6) and mothers reported healthier diets in comparison to fathers (p=0.01). More mothers than fathers used CFG recommendations, selected foods based on nutrition labels, made soups, stews, muffins and cakes from scratch and added fruits and vegetables to recipes (p<0.05). More fathers reduced the salt content of recipes than mothers (p=0.03). Two knowledge items and seven food conceptualisation items were significantly associated with better HEI, after controlling for covariates and multiple testing. Planning items, cooking skills and social aspects were not significantly associated with HEI.

This study investigates multiple dimensions of food literacy and identifies knowledge and food conceptualisation as potential targets for future interventions involving parents responsible for household meal preparation. This study highlights the importance of considering gender differences in food literacy.