scholarly journals What’s in a Just Price? Challenging Values at an Organic Cooperative in Southern Spain

Author(s):  
Peter Luetchford
Keyword(s):  
2010 ◽  
Vol 6 (3) ◽  
Author(s):  
José María Gil-Sánchez ◽  
Miguel Angel Simón ◽  
Rafael Cadenas ◽  
José Bueno ◽  
Manuel Moral ◽  
...  

2015 ◽  
Vol 29 (3) ◽  
pp. 631-666 ◽  
Author(s):  
Sharad C. Asthana ◽  
K. K. Raman ◽  
Hongkang Xu

SYNOPSIS We examine why U.S.-listed foreign companies choose to have a U.S.-based (rather than home country-based) Big N firm as their principal auditor for SEC reporting purposes and the effects of that choice for audit fees and earnings quality. We find that the likelihood of the Big N principal auditor being U.S.-based is decreasing in client size and the level of investor protection in the home country, and increasing in the proportion of income earned outside the home country. We also find compelling evidence that U.S.-based Big N auditors are associated with higher-quality earnings (albeit for a higher fee), despite two factors—the greater distance between the U.S.-based (vis-à-vis home country-based) Big N auditor and the client, and the likelihood that much of the audit work is done outside the U.S.—which potentially could lower the earnings quality of the U.S.-listed foreign client when the Big N principal auditor is U.S.-based. Overall, our study suggests that the higher fees associated with a U.S.-based Big N principal auditor is not just price protection; rather, U.S.-based Big N principal auditors are also improving the financial reporting environment by reporting higher-quality audited earnings for their U.S.-listed foreign clients. JEL Classifications: L11; L15; M42.


2016 ◽  
Author(s):  
Mary Lee King ◽  
◽  
Till J.J. Hanebuth ◽  
Francisco Lobo ◽  
Hendrik Lantzsch ◽  
...  

2020 ◽  
Author(s):  
Monica C. Powers ◽  
◽  
David Anastasio ◽  
Josep M. Pares ◽  
M. Duval ◽  
...  

Aquaculture ◽  
2015 ◽  
Vol 448 ◽  
pp. 451-463 ◽  
Author(s):  
M.E.M. Walton ◽  
C. Vilas ◽  
C. Coccia ◽  
A.J. Green ◽  
J.P. Cañavate ◽  
...  

2021 ◽  
Vol 11 (7) ◽  
pp. 3154
Author(s):  
Francisco Javier Alcalá ◽  
Pedro Martínez-Pagán ◽  
Maria Catarina Paz ◽  
Manuel Navarro ◽  
Jaruselsky Pérez-Cuevas ◽  
...  

This paper conceptualizes and evaluates the groundwater resource in a coastal urban area hydrologically influenced by peri-urban irrigation agriculture. Adra town in southern Spain was the case study chosen to evaluate the groundwater resource contributed from the northern steep urban sector (NSUS) to the southern flat urban sector (SFUS), which belongs to the Adra River Delta Groundwater Body (ARDGB). The methodology included (1) geological and hydrogeological data compilation; (2) thirteen Multichannel Analysis of Surface Waves (MASW), and eight Ground Penetrating Radar (GPR) profiles to define shallow geological structures and some hydrogeological features; (3) hydrogeological surveys for aquifer hydraulic definition; (4) conceptualization of the hydrogeological functioning; and (5) the NSUS groundwater resource evaluation. All findings were integrated to prepare a 1:5000 scale hydrogeological map and cross-sections. Ten hydrogeological formations were defined, four of them (Paleozoic weathered bedrock, Pleistocene littoral facies, Holocene colluvial, and anthropogenic filling) in the NSUS contributing to the SFUS. The NSUS groundwater discharge and recharge are, respectively, around 0.28 Mm3 year–1 and 0.31 Mm3 year–1, and the actual groundwater storage is around 0.47 Mm3. The groundwater renewability is high enough to guarantee a durable small exploitation for specific current and future urban water uses which can alleviate the pressure on the ARDGB.


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