Interim financial reporting in the Asia-Pacific region

This study examines Interim Financial Reporting disclosure compliance and associated factors for listed firms in Asia-Pacific countries: Australia, Hong Kong, Malaysia, Singapore, the Philippines, Thailand, and Vietnam. Employing disclosure theory (in the context of information economics), with the central premise being that manager' trade-off costs and benefits relating to disclosure, the factors influencing the variation in interim reporting disclosure compliance are examined. Using researcher-constructed disclosure indices and regression modelling, the results reveal significant cross-country variation in interim reporting disclosure compliance, with higher compliance associated with IFRS adoption, audit review, quarterly reporting (rather than six-monthly) and shorter reporting lags.

A human rights-based approach to disaster displacement in the Asia-Pacific

This paper analyzes the application of rights-based approaches to disaster displacement in the Asia-Pacific region in order to assess whether the current framework is sufficient to protect the rights of internally displaced persons. It identifies that disaster-induced displacement is increasingly prevalent in the region and that economic and social conditions in many countries mean that the impact of displacement is often prolonged and more severe. The paper identifies the relevant human rights principles which apply in the context of disaster-induced displacement and examines their implementation in a number of soft-law instruments. While it identifies shortcomings in impementation and enforcement, the paper concludes that a rights-based approach could be enhanced by greater engagement with existing human rights treaties and greater implementation of soft-law principles, and that no new instrument is required.

Incidence and mortality of female breast cancer in the Asia-Pacific region

Objective: To provide an overview of the incidence and mortality of female breast cancer for countries in the Asia-Pacific region. Methods: Statistical information about breast cancer was obtained from publicly available cancer registry and mortality databases (such as GLOBOCAN), and supplemented with data requested from individual cancer registries. Rates were directly age-standardised to the Segi World Standard population and trends were analysed using joinpoint models. Results: Breast cancer was the most common type of cancer among females in the region, accounting for 18% of all cases in 2012, and was the fourth most common cause of cancer-related deaths (9%). Although incidence rates remain much higher in New Zealand and Australia, rapid rises in recent years were observed in several Asian countries. Large increases in breast cancer mortality rates also occurred in many areas, particularly Malaysia and Thailand, in contrast to stabilising trends in Hong Kong and Singapore, while decreases have been recorded in Australia and New Zealand. Mortality trends tended to be more favourable for women aged under 50 compared to those who were 50 years or older. Conclusion: It is anticipated that incidence rates of breast cancer in developing countries throughout the Asia-Pacific region will continue to increase. Early detection and access to optimal treatment are the keys to reducing breast cancer-related mortality, but cultural and economic obstacles persist. Consequently, the challenge is to customise breast cancer control initiatives to the particular needs of each country to ensure the best possible outcomes.

Violence against children in the Asia Pacific region: the situation is becoming clearer [Editorial]

Up to the year 2000, there was very little scientific evidence in this region about the scale of child maltreatment, its effects on children, families, and society, and the resultant economic burden. Since then, many agencies large and small, government and nongovernment, and universitybased researchers have worked independently with diverse groups of people to measure violence, neglect and other childhood adversities and to understand the harmful consequences...

Overcoming barriers to the successful implementation of a classical biological control strategy for the exotic invasive weed Mikania micrantha in the Asia-Pacific region

Mikania micrantha (Asteraceae) commonly known as mikania, is a major invasive alien plant (IAP) in the tropical humid agricultural and forest zones of the Asia-Pacific region. This fast-growing Neotropical vine is able to smother plants in agricultural ecosystems, agroforestry and natural habitats, reducing productivity and biodiversity. Fungal pathogens were first investigated for the classical biological control of this weed in 1996. This resulted in the selection and screening of the highly host-specific and damaging rust pathogen, Puccinia spegazzinii (Pucciniales). It was first released in India and China in 2005/6, although it is not believed to have established. Since then, it has been released successfully in Taiwan, Papua New Guinea (PNG), Fiji and most recently Vanuatu. The rust has established and is spreading rapidly after applying lessons learned from the first releases on the best rust pathotype and release strategy. In PNG, direct monitoring of vegetation change has demonstrated that the rust is having a significant impact on M. micrantha, with no unpredicted non-target impacts. Despite this, the authorities in many countries where mikania is a problem remain cautious about releasing the rust. In Western Samoa, introduction of the rust was not pursued because of a conflict of interest, and the perception that mikania suppresses even worse weeds. For some, ‘pathophobia’ is still a major obstacle. In Indonesia, where insects for weed CBC have been introduced, pathogens will currently not be considered. In other countries such as Bhutan and Myanmar, there are no baseline data on the presence and impact of IAPs and, with no history of CBC, no institutional framework for implementing this approach. Malaysia has a well-developed framework, but capacity needs to be built in the country. Overall, it remains critical to have champions at decision making levels. Hence, even with an effective ‘off-the-shelf’ agent available, implementation of mikania CBC still requires significant inputs tailored to the countries’ specific needs.

Does the GRI influence sustainability disclosures in Asia-Pacific banks?

This article examines sustainability disclosures by the major banks in the Asia-Pacific region (the six largest banks from each of four countries: Australia, Japan, China and India) during the period 2005 to 2012. The findings show sustainability disclosures by banks that participate in the global reporting initiative (GRI) are significantly higher than disclosures by those banks that have not participated in the GRI. Amongst those banks that have participated in the GRI there is is a higher rate of disclosure by externally assured banks than by non-externally assured banks. Among the GRI

Assistance in poverty alleviation through improved aquatic resources management in Asia-Pacific: DoF/NACA-STREAM/FAO Workshop on livelihoods approaches and analysis. Yangon, Union of Myanmar, 11-15 May 2004

This is the report of the “DoF/NACA-STREAM/FAO Workshop on Livelihoods Approaches and Analysis” that was conducted in Yangon, Union of Myanmar from 11-15 May 2004. The purpose of the workshop was to develop and document mechanisms for training in livelihoods approaches and analysis, and to build national capacity to conduct livelihoods studies. The workshop in Yangon was the first STREAM event in Myanmar, with colleagues coming to participate from Yangon and many Divisions and States throughout the country. The workshop in Yangon was the fourth in a series, the first of which was held in Iloilo City, Philippines, in November 2003, the second in Ranchi, India, in February 2004, and the third in Vientiane, Lao PDR in March 2004. A subsequent workshop will take place in Yunnan, China. The objectives of the workshop were to: Understand issues of interest to people whose livelihoods include aquatic resources management, especially those with limited resources Build “(national) livelihoods teams” to do livelihoods analyses and training, and share their experiences with communities and other stakeholders Share understandings of livelihoods approaches and analysis using participatory methods Review current NACA-STREAM livelihoods analysis documentation, adapt and supplement, towards the drafting of a Guide for Livelihoods Analysis Experience the use of participatory tools for livelihoods analysis Plan activities for carrying out livelihoods analyses, and Consider how to build capacity in monitoring and evaluation (M&E) and “significant change”. (Pdf contains 56 pages).

Emerging trends and experiences in Asia-Pacific aquaculture: 2003

This document provides an overview of topical issues in Asian aquaculture for 2003, including a review of its status, progress in research and development, major issues and experiences, together with suggestions on actions for addressing opportunities and constraints. The document has been prepared by NACA and FAO to facilitate discussions at the 15th NACA Governing Council meeting, hosted by the Government of Sri Lanka on 21st-25th April 2004. The final version will be widely circulated as the editors hope it will prove a useful document for all involved in aquaculture, and related fishery development in the Asia-Pacific region. Pending feedback on this 2003 document, further reviews may be considered by NACA and FAO as a way of bringing together regularly in one publication relevant and key issues facing development of aquaculture in the Asia-Pacific region. (PDF contains 153 pages)

Assistance in poverty alleviation through improved aquatic resources management in Asia-Pacific: GVT/NACA-STREAM/FAO International Workshop on livelihoods approaches and analysis. Ranchi, Jharkhand, India, 2-6 Feb. 2004

This is the report of the “GVT/NACA-STREAM/FAO International Workshop on Livelihoods Approaches and Analysis” that was conducted in Ranchi, India from 2-6 February 2004. The purpose of the workshop was to develop and document mechanisms for training in livelihoods approaches and analysis, and to build national capacity to conduct livelihoods analysis. The workshop in Ranchi was a joint India-Nepal event, with colleagues coming to participate from Kathmandu and other areas of Nepal. The workshop in Ranchi was the second in a series, the first of which was held in Iloilo City, Philippines, in November 2003. Subsequent workshops will take place in other countries in the region, including Lao PDR, Myanmar and Yunnan, China. (Pdf contains 48 pages).

Assistance in poverty alleviation through improved aquatic resources management in Asia-Pacific: DLF/NACA-STREAM/FAO National Workshop on livelihoods approaches and analysis. Vientiane, Lao PDR, 8-12 Mar. 2004

This is the report of the “DLF/NACA-STREAM/FAO National Workshop on Livelihoods Approaches and Analysis” that was conducted in Vientiane, Lao PDR from 8-12 March 2004. The purpose of the workshop was to develop and document mechanisms for training in livelihoods approaches and analysis, and to build national capacity to conduct livelihoods analysis. The workshop in Vientiane was the first STREAM event in Lao PDR, with colleagues coming to participate from Vientiane and many provinces throughout the country. The workshop in Vientiane was the third in a series, the first of which was held in Iloilo City, Philippines, in November 2003 and the second in Ranchi, India, in February, 2004. Subsequent workshops will take place in other countries in the region, including Myanmar and Yunnan, China. (Pdf contains 59 pages).

Assistance in poverty alleviation through improved aquatic resources management in Asia-Pacific: Yunnan DOA/NACA-STREAM/FAO Workshop on livelihoods approaches and analysis. Mengzi, Yunnan, China, 6-10 Sep. 2004

This is the report of the “Yunnan DOA/NACA-STREAM/FAO Workshop on Livelihoods Approaches and Analysis” that was conducted in Mengzi, Yunnan from 6-10 September 2004. The purpose of the workshop was to develop and document mechanisms for training in livelihoods approaches and analysis, and to build national capacity to conduct livelihoods analysis. The workshop in Yunnan was the first STREAM event in China, with colleagues coming to participate from throughout the province. It was the fifth workshop in a series, the first of which was held in Iloilo City, Philippines, in November 2003, the second in Ranchi, India, in February 2004, third in Vientiane, Lao PDR, in March 2004 and the fourth in Yangon, Myanmar, in May 2004. (Pdf contains 44 pages).

Assistance in poverty alleviation through improved aquatic resources management in Asia-Pacific: BFAR/NACA-STREAM/FAO Workshop on livelihoods approaches and analysis. Iloilo City, Philippines, 24-28 Nov. 2003

This is the report of the “BFAR/NACA-STREAM/FAO Workshop on Livelihoods Approaches and Analysis” that was conducted in Iloilo City, Philippines from 24-28 November 2003. The main purpose of the workshop was to develop and document mechanisms for training in livelihoods approaches and analysis, and to build national capacity to conduct livelihoods analysis. The workshop in Iloilo was the first in a series which will take place in other countries in the region, including India (with Nepal), Lao PDR, Myanmar and Yunnan, China. (Pdf contains 53 pages).

Framework for a pro-poor regional strategy on sustainable aquatic resources management in Asia-Pacific: a statement of understanding and recommendations

This statement was prepared by the participants of the FAO/NACA-STREAM Workshop on Aquatic Resources and Livelihoods: Connecting Policy and People, 17-19 March 2005, in Los Baños, Laguna, Philippines. This was the concluding event of the FAO Technical Cooperation Program (TCP) project entitled “Assistance in Poverty Alleviation through Improved Aquatic Resources Management in Asia-Pacific.” The purpose of the workshop was to review and share experiences of the NACA-STREAM Initiative, build consensus on the value of livelihoods approaches in aquatic resources management and poverty alleviation, and identify ways of promoting livelihoods approaches throughout the region. (Pdf contains 2 pages).

The What? and How? of education and training for information professionals in a changing world: some experiences from Wales, Slovakia and the Asia-Pacific region

Tedd, L.A. (2003). The What? and How? of education and training for information professionals in a changing world: some experiences from Wales, Slovakia and the Asia-Pacific region. Journal of Information Science, 29(1), 79-86.

Corruption and subsidiary profitability: US MNC subsidiaries in the Asia Pacific region

Would multinational corporation (MNC) subsidiaries be more profitable in host countries where corruption is less severe? Would MNC subsidiaries be more profitable in less corrupt countries if they focus on local sales? This paper examines the impact of the level of corruption on the profitability of US MNCs in the Asia Pacific region. Using foreign direct investment (FDI) data archived by the US Bureau of Economic Analysis and corruption data reported by the World Bank, we find that MNC subsidiaries located in countries with a lower level of corruption are more profitable. In addition, MNC subsidiaries with a greater focus on local sales are more profitable when the corruption level is low. This study contributes to the literature by showing that when local sales are important to MNC subsidiaries, a lower level of corruption by host countries positively affects the profitability of the MNC subsidiaries.