Auditor Independence: Beyond the Dilemma of Combining Auditing and Advisory Activities for the Development of Quality Assurance Systems in Agriculture

Abstract

This article aims to study the design and the organization of auditing systems to develop environmental or quality assurance schemes at the farm level and the role that extension services could play in these processes. It starts by discussing the issue of combining auditing and advisory activities and developing auditing competences. Empirical data is based on a case study conducted in northern France with Chambers of Agriculture including: a) the study of the organizational design set up for the auditing system in order to guarantee its credibility and reliability; b) the analysis of audit training sessions delivered to agricultural advisers. Our results provide a formalization of what can be an audit work and the independence of the auditor. It is argued that the interpretation of independence and the management of the human resources and their competencies determine how extension services get involved in quality assurance systems at the farm level.     

The machine intelligence Hex project

Hex is a challenging strategy board game for two players. To enhance students’ progress in acquiring understanding and practical experience with complex machine intelligence and programming concepts we developed the Machine Intelligence Hex (MIHex) project. The associated undergraduate student assignment is about designing and implementing Hex players and evaluating them in an automated tournament of all programs developed by the class. This article surveys educational aspects of the MIHex project. Additionally, fundamental techniques for game programming as well as specific concepts for Hex board evaluation are reviewed. The MIHex game server and possibilities of tournament organisation are described. We summarise and discuss our experiences from running the MIHex project assignment over four consecutive years. The impact on student motivation and learning benefits are evaluated using questionnaires and interviews.     

Effect of implicit theories on judgement of cheating acceptability in physical education: The mediating role of achievement goals

Abstract

We tested a hypothetical model that examined both the effects of implicit theories of ability on the judgement of cheating acceptability in a physical education context and the mediating role of the achievement goals defined in the social-cognitive model of achievement motivation. Data were collected from 477 middle-school students, who completed measures of implicit theories of ability, achievement goals, and judgement of cheating acceptability in team sports within a cross-sectional design. The results indicated that performance-approach and performance-avoidance goals mediated the relationships between entity theory and the judgement of cheating acceptability, and mastery-approach and mastery-avoidance goals mediated the relationships between incremental theory and the judgement of cheating acceptability. Further research is needed to determine whether these results would be replicated with other moral variables and other contexts.     

Media Control: A Case for Privatization in Transitional Economies

The television market can be one of the most dynamic industries if country-specific regulations allow for private competitors to enter the market. The entry of competition changes the market from monopolistic to oligopolistic, which has positive performance implications for the industry. Our research analyzes the development of the Croatian TV market from the monopolistic stage to the current oligopolistic stage. Econometric models in this article aim to estimate the current trend of market concentration and its future potential. The authors’ research focusing on the industry from a market concentration perspective provides guidance for the practitioner in regard to profitable investment opportunities. They also illustrate for other transitional economies that to move toward a “free” society, media must be free from government control which will evolve rapidly once privatized.     

Autographs and the global art market: the case of hedonic prices for French autographs (1960–2005)

The market for autographs has become more open to international buyers since 1990. Our data set features a large sample of store and auction sales for selected authors every 5 years from 1960 to 2005. The estimation of a hedonic price function shows that page count, type of author, date and type of the document conditionally to author explain more than three quarters of the price differences. The apparent price of autographs increased by 7.7 % per year during the period, while the hedonic price index increased by 7.9 % on average. With a supply function responsive to market valuation, as well French autograph prices seemingly showing trend similar to art market index, the French autograph market has become more integrated in the global art market.