Audit fees, auditor choice and stakeholder influence: Evidence from a family-firm dominated economy

Despite the dominance of family-owned publicly listed companies in developing economies, prior research has paid relatively little attention to this area and the socio-economic context of these countries has been mostly ignored. This study contributes to the accounting literature by providing empirical evidence of the effects of family control and ownership on audit pricing and auditor choice in a developing economy context. Using 1058 firm-year observations of publicly listed companies in Bangladesh, where family firms are the most dominant form of public companies, we find that in comparison with non-family firms, our sample family firms pay significantly lower audit fees and choose lower quality auditors. However, for export-oriented industries, family firms seem to pay significantly higher audit fees and recruit better quality auditors compared to non-family firms. Collectively, our findings have important implications for audit markets in emerging economies in which the sustainability of family firms is crucial for overall economic development.

Geo-identity, urban school choice and education campaigns for public schools

Educational campaigning has received little attention in the literature. This study investigates long-term and organised urban campaigns that are collectively lobbying the Victorian State Government in Australia, for a new public high school to be constructed in their suburb. A public high school is also known as a state school, government school, or an ordinary comprehensive school. It receives the majority of its funding from the State and Federal Australian Government, and is generally regarded as ‘free’ education, in comparison to a private school. Whilst the campaigners frame their requests as for a ‘public school’, their primary appeal is for a local school in their community. This study questions how collective campaigning for a locale-specific public school is influenced by geography, class and identity. In order to explore these campaigns, I draw on formative studies of middle-class school choice from an Australian and United Kingdom perspective (Campbell, Proctor, & Sherington, 2009; Reay, Crozier, & James, 2011). To think about the role of geography and space in these processes of choice, I look to apply Harvey’s (1973) theory of absolute, relational and relative space. I use Bourdieu (1999b) as a sociological lens that is attentive to “site effects” and it is through this lens that I think about class as a “collection of properties” (Bourdieu, 1984, p. 106), actualised via mechanisms of identity and representation (Hall, 1996; Rose, 1996a, 1996b). This study redresses three distinct gaps in the literature: first, I focus attention on a contemporary middle-class choice strategy—that is, collective campaigning for a public school. Research within this field is significantly under-developed, despite this choice strategy being on the rise. Second, previous research argues that certain middle-class choosers regard the local public school as “inferior” in some way (Reay, et al., 2011, p. 111), merely acting as a “safety net” (Campbell, et al., 2009, p. 5) and connected to the working-class chooser (Reay & Ball, 1997). The campaigners are characteristic of the middle-class school chooser, but they are purposefully and strategically seeking out the local public school. Therefore, this study looks to build on work by Reay, et al. (2011) in thinking about “against-the-grain school choice”, specifically within the Australian context. Third, this study uses visual and graphic methods in order to examine the influence of geography in the education market (Taylor, 2001). I see the visualisation of space and schooling that I offer in this dissertation as a key theoretical contribution of this study. I draw on a number of data sets, both qualitative and quantitative, to explore the research questions. I interviewed campaigners and attended campaign meetings as participant observer; I collected statistical data from fifteen different suburbs and schools, and conducted comparative analyses of each. These analyses are displayed by using visual graphs. This study uses maps created by a professional graphic designer and photographs by a professional photographer; I draw on publications by the campaigners themselves, such as surveys, reports and social media; but also, interviews with campaigners that are published in local or state newspapers. The multiple data sets enable an immersive and rich graphic ethnography. This study contributes by building on understandings of how particular sociological cohorts of choosers are engaging with, and choosing, the urban public school in Australia. It is relevant for policy making, in that it comes at a time of increasing privatisation and a move toward independent public schools. This study identifies cohorts of choosers that are employing individual and collective political strategies to obtain a specific school, and it identifies this cohort via explicit class-based characteristics and their school choice behaviours. I look to use fresh theoretical and methodological approaches that emphasise space and geography, theorising geo-identity and the pseudo-private school

Redistribution with ex-ante unobserved choice

Introducing dynamics to Mirrlees' (1971) optimal taxation model creates a whole new set of issues that are only starting to be investigated in the literature. When choices are made before one's realizing her productivity incentive constraints ought to be defined as a function of more complex strategies than in the static case. 80 far, all work has assumed that these choices are observable and can be contracted upon by the government. Here we investigate choices that : i) are not observed, andj ii) affect preferences conditional Oil the realization of types. In the simplest possible model where a non-trivial filtration is incorporated we show how these two characteristics make it necessary for IC constraints to be defined in terms of strategies rather than pure announcements. Tax prescriptions are derived, and it is shown that they bear some resemblance to classic optimal taxation results. We are able to show that in the most 'natural' cases return on capital ought to be taxed . However, we also show that the uniform taxation prescription of Atkinson and Stiglitz fails to hold, in general.

Exchange students in Brazil: some factors behind its choice - empirical evidences from a Brazilian school

O Brasil sempre foi um lugar conveniente para se visitar em termos de cultura, diversão e entretenimento. No entanto, este estudo visa o lado educacional do país, particularmente, os estudantes estrangeiros que escolhem o Brasil para programas de intercâmbio. Fins e razões por trás das escolhas dos estudantes foram identificados através de pesquisas quantitativas e qualitativas, juntamente com a revisão da literatura já existente. A pesquisa primária foi feita por meio de entrevistas com estudantes de intercâmbio já no Brasil. Os dados coletados foram analisados e são apresentados de forma estatística, juntamente com a representação gráfica. O seguinte estudo apontou que os denominados “turistas” e, assim chamados, “money seekers”, serem os principais fatores por trás da escolha de estudantes. A pesquisa também mostra que os alunos mais satisfeitos foram os que escolheram o Brasil por causa da qualidade da universidade sede, assim como para explorar as perspectivas de emprego, juntamente com iniciar uma carreira no Brasil.

Life expectancy, educational attainment, and fertility choice

This paper explores the role of mortality as a determinant of educational attainment and fertility, both during the demographic transition and after its completion. Two main points distinguish our analysis from the previous ones. Together with the investments of parents in the human capital of children, traditional in the fertility literature, we introduce investments of adult individuals (parents) in their own education, which ultimately determines productivity in both the goods and household sectors. Second, we let adult longevity affect the way parents value each individual child. Increases in adult longevity or reductions in child mortality eventually raise the investments in adult education. Together with the higher utility derived from each child, this tilts the quality-quantity trade off towards less and better educated children, and increases the growth rate of the economy. This setup can explain both the demographic transition and the recent behavior of fertility in “post-transition” countries. Evidence from historical experiences of demographic transition, and from the recent behavior of fertility, education, and growth generally supports the predictions of the model.

Intracanal dressing and root canal filling materials in tooth replantation: a literature review

The prognosis of tooth replantation is usually related to the need of endodontic treatment, which has a direct relationship with the occurrence of root resorptions. Several studies have been undertaken in an attempt to prevent, delay, or treat these complications, which are the main causes of loss of replanted teeth. This literature review examines research evidence on intracanal dressings and root canal filling materials used in cases of tooth replantation. A comprehensive search was performed in the Medline/Pubmed, Bireme and Scielo full-text electronic journal databases to retrieve English-language articles referring to these topics that had been published between 1964 and 2010. Calcium hydroxide (CH) remains the usually recommended choice as an intracanal medicament in replanted teeth; however, there is evidence to support the initial use of a corticosteroid-antibiotic combination such as Ledermix paste to control potential early resorption, prior to the introduction of CH where the beneficial effect in the treatment of progressive root resorption has been well proven. Regarding root filling materials, CH-containing sealers are a good option because of their biological properties. Accurate diagnosis and adequate treatment plan may constitute very complex tasks, particularly in tooth avulsion because several variables are involved. In addition to the technical knowledge and clinical experience directed toward the quality of treatment, patient education may favorably influence the survival of replanted teeth.

Colonization pattern of Cecropia by Azteca ants: Influence of plant ontogeny, environment and host plant choice by queens

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Expanded food choice as a possible factor in the evolution of sociality of Vespidae (Hymenoptera)

A recent theory suggests that economic considerations are more important than genetic ones in the emergence and maintenance of social behavior. Evolution of social behavior in wasps, thus, could be based on the development of worker castes, which increase the efficiency of brood care and energy use of the colony. If so, social wasps should collect a larger range of prey, favoring polyethism, as social behavior should increase the adaptive value of social species among wasps by increasing the range of prey accessible. We explored the literature and showed that the Eumeninae, which are mostly solitary, draw prey from significantly fewer orders of arthropods than wasps in the subfamily Vespinae and Polistinae, which are mainly social, supporting the hypothesis that social behavior may have emerged as a more efficient way to feed and care for the young by opening a wider range of food sources, increasing the amount of food and quality of care provided to the young. Two alternative explanations of this data are also discussed.

Lateral periodontal cyst: a case report and literature review

The lateral periodontal cyst is considered a developmental odontogenic cyst with unusual occurrence. In most cases it is preliminary diagnosed as a radiographic finding, presenting as well circumscribed or as a round or teardrop-shaped radiolucent area. Due to its location it can easily be misdiagnosed as a lesion of endodontic origin. Final diagnosis should be based on histopatological examination. The purpose of this paper is to report a classic case of lateral periodontal cyst located in the anterior region of mandible and to review the relevant literature which describes the clinical, radiological and histopathological features of lateral periodontal cysts. A 50 years female patient complained of an asymptomatic gingival swelling in the region between the left mandibular lateral incisor and canine. Radiographic examination revealed a well circumscribed radiolucency with approximately 0.5 cm diameter with a radiopaque margin between the roots of the left mandibular lateral incisor and canine. The adjacent teeth had vital pulp. A total enucleation of the lesion was performed, and intraoperative examination showed a single lesion with no communication between the cyst's cavity and the oral environment. Histological examination revealed that the lesion was lateral periodontal cyst of developmental origin. There was no recurrence or complications for 24 months follow-up. The lateral periodontal cyst can be considered in the differential diagnosis when a radioloucent lesion appears adjacent to the roots of vital teeth. The treatment of choice is surgical removal and subsequent histological evaluation to confirm the diagnosis. Relapses are infrequent.

Orthodontic extrusion as treatment option for crown-root fracture: literature review with systematic criteria

To review the literature searching for a consensus for the choice of orthodontic extrusion as treatment for crown-root fracture. An electronic search was performed in the databases PubMed, Cochrane Central Register of Controlled Trials and Scopus and a manual search of the Journal Dental Traumatology. Forty articles were found in PubMed and 38 in Scopus and after removal of duplicate sample 51 contained articles. Of these, 48 were excluded for not having orthodontic treatment, no follow-up or follow-up less than 6 months, or not report the presence of crown-root fracture. In manual search in Dental Traumatology 20 articles were found, but none of them met the prerequisites established. So, three articles formed the basis of the study. The choice of how to treat orthodontic extrusion of crown-root fracture was effective and stable, without root and periodontal changes. Factors, such as root formation and presence of pulp vitality were decisive for determining the stages of treatment, however, there is no consensus based on scientific evidence about these protocols.

Fresh Produce Safety and Good Agricultural Practices: Stakeholders' Perception and Consumers' Choice in Thailand

Concerns of Thai consumers on food safety have been recently increasing, especially in urban areas and for fresh produce because food safety scandals, such as chemical residues on fresh produce (e.g., cabbage) still frequently occur. The Thai government tried to meet consumer needs by imposing in the domestic market a stronger regulation aimed at increasing the baseline level of food safety assurance and by introducing a voluntary standard (based on Good Agricultural Practices or GAPs and known as Q-GAP) and the related food safety label (i.e., Q mark). However, since standards and regulations are weakly implemented in the domestic market compared to exported products, there is still a lack of Thai consumers’ confidence in the safety of local food products. In this work the current situation of GAPs adoption in Thai fresh produce production is analysed. Furthermore, it is studied whether Thai consumers place value on food safety labels available on the market, to know whether consumer demand could drive the market of certified safer products. This study contains three essays: 1) a review of the literature, 2) a qualitative study on stakeholders' perception toward GAPs adoption and 3) a quantitative study, aimed at analysing consumers' preferences and willingness-to-pay for food safety labels on fresh produce using a discrete choice experiment. This dissertation contributes to the economics of quality assurance and labelling, specifically addressing GAPs and food safety label in the fresh produce supply chain. Results show that Q-GAP could be effectively used to improve food safety in Thai domestic market, but its credibility should be improved. Stakeholder’s awareness toward food safety issues and the delivery of reliable and sound information are crucial. Thai consumers are willing to pay a premium price for food safety labelled produce over unlabelled ones. Implications for both government and business decision-makers are discussed.

The choice of anesthesia influences oxidative energy metabolism and tissue survival in critically ischemic murine skin

In surgical animal studies anesthesia is used regularly. Several reports in the literature demonstrate respiratory and cardiovascular side effects of anesthesiologic agents. The aim of this study was to compare two frequently used anesthesia cocktails (ketamine/xylazine [KX] versus medetomidine/climazolam/fentanyl [MCF]) in skin flap mouse models. Systemic blood values, local metabolic parameters, and surgical outcome should be analyzed in critical ischemic skin flap models. Systemic hypoxia was found in the animals undergoing KX anesthesia compared with normoxia in the MCF group (sO(2): 89.2% +/- 2.4% versus 98.5% +/- 1.2%, P < 0.01). Analysis of tissue metabolism revealed impaired anaerobic oxygen metabolism and increased cellular damage in critical ischemic flap tissue under KX anesthesia (lactate/pyruvate ratio: KX 349.86 +/- 282.38 versus MCF 64.53 +/- 18.63; P < 0.01 and glycerol: KX 333.50 +/- 83.91 micromol/L versus MCF 195.83 +/- 29.49 micromol/L; P < 0.01). After 6 d, different rates of flap tissue necrosis could be detected (MCF 57% +/- 6% versus KX 68% +/- 6%, P < 0.01). In summary we want to point out that the type of anesthesia, the animal model and the goal of the study have to be well correlated. Comparing the effects of KX and MCF anesthesia in mice on surgical outcome was a novel aspect of our study.

Rarely selected distractors in high stakes medical multiple-choice examinations and their recognition by item authors: A simulation and survey

Background Many medical exams use 5 options for multiple choice questions (MCQs), although the literature suggests that 3 options are optimal. Previous studies on this topic have often been based on non-medical examinations, so we sought to analyse rarely selected, 'non-functional' distractors (NF-D) in high stakes medical examinations, and their detection by item authors as well as psychometric changes resulting from a reduction in the number of options. Methods Based on Swiss Federal MCQ examinations from 2005-2007, the frequency of NF-D (selected by <1% or <5% of the candidates) was calculated. Distractors that were chosen the least or second least were identified and candidates who chose them were allocated to the remaining options using two extreme assumptions about their hypothetical behaviour: In case rarely selected distractors were eliminated, candidates could randomly choose another option - or purposively choose the correct answer, from which they had originally been distracted. In a second step, 37 experts were asked to mark the least plausible options. The consequences of a reduction from 4 to 3 or 2 distractors - based on item statistics or on the experts' ratings - with respect to difficulty, discrimination and reliability were modelled. Results About 70% of the 5-option-items had at least 1 NF-D selected by <1% of the candidates (97% for NF-Ds selected by <5%). Only a reduction to 2 distractors and assuming that candidates would switch to the correct answer in the absence of a 'non-functional' distractor led to relevant differences in reliability and difficulty (and to a lesser degree discrimination). The experts' ratings resulted in slightly greater changes compared to the statistical approach. Conclusions Based on item statistics and/or an expert panel's recommendation, the choice of a varying number of 3-4 (or partly 2) plausible distractors could be performed without marked deteriorations in psychometric characteristics.

Lesion characteristics of patients with chronic critical limb ischemia that determine choice of treatment modality

This paper will review the literature in order to define lesion characteristics that determine decision for surgical or endovascular therapy in patients with chronic critical limb ischemia (CLI). The typical pattern of disease is multilevel, infrainguinal disease. The great majority of patients with CLI can be treated by endovascular means, and the pathoanatomical pattern of disease dictates the choice of treatment modality. Long iliac artery occlusions, in particular, if associated with common femoral artery pathology and long superficial femoral artery occlusions crossing the knee joint so far remain a domain of surgery. However, there is an ongoing shift from surgery to endovascular treatment.

[Primary malignant melanoma of the parotid gland: a case report and review of the literature]

Malignant melanomas (MMs) of the parotid gland are relatively uncommon. They occur almost invariably as metastases from a primary tumour located in the region of the scalp or the mucous membranes of the nose, paranasal sinuses, or throat. Primary MMs arising in the parotid gland are extremely rare. It is assumed that they originate in the glandular tissue or in intraglandular lymph nodes. We present a case report and review of the literature on the diagnosis, treatment, and prognosis of intraparotid malignant melanoma. Diagnosis is based primarily on B-scan ultrasonography and fine-needle aspiration cytology. Patients with a cytological diagnosis of MM are further evaluated by magnetic resonance imaging and positron emission tomography and receive a thorough ear-nose-throat and dermatological examination. The treatment of choice is total parotidectomy and selective neck dissection. The effectiveness of adjuvant treatments such as radiotherapy, chemotherapy, or immunotherapy remains controversial. Patients with primary MMs of the parotid gland appear to have a better prognosis than those with parotid metastases from melanomas of the skin or mucous membranes.