Literature suggests that firms engaging in irresponsible corporate social responsibility (CSR) activities are more likely to increase auditor's engagement risk. Using audit firm tenure as a continuous measure for retention decisions made by either auditors or client firms, we find a significant and negative association between CSR risk and auditor tenure. Moreover, when the continuous variable audit tenure is replaced with a dichotomous variable auditor change, the likelihood of auditor change intensifies with increases in CSR risk. These results suggest that both clients and auditors are more likely to sever relationships when client firms exhibit high CSR risk than low CSR risk. This study has implications for future research on audit firm tenure and audit outcomes.

A mail survey was conducted to gain understanding of the agroforestry practices of non-industrial private forest landowners (NIPF) in Washington State, located in the northwestern USA. Although NIPF owners control 1.5 million hectares of the state's commercial forestland base, their diversity of forestland uses, land management practices and objectives as land managers are not well understood. Past NIPF surveys and anecdotal information suggest agroforestry is a major use of NIPF lands. We defined agroforestry as a potentially sustainable land use practice combining the deliberate growing of woody perennials with agricultural crops and/or animals.Objectives of this study were to:1) determine the extent that agroforestry is used by Washington's NIPF owners, 2) develop insight into NIPF owners' motivations for practicing agroforestry, 3) describe the agroforestry practices within three distinct physiographic and agroecological zones in Washington, and 4) determine the agroforestry information needs of NIPF owners.The target population consisted of NIPF owners in 4 counties within each of the three regions. Response to the August 1990 mail survey was 63.5%, yielding 296 useable questionnaires. Fifty-seven percent of all respondents practice agroforestry. Forestland grazing is the most common agroforestry practice (39% of all respondents), followed by windbreaks (34%), harvest of special forest products (12%), livestock enrichment plantings for forage or shelter (7%), orchard grazing (5%), orchard intercropping (2%), and Christmas tree grazing (0.34%).The most frequent motives for owning land were passing land on to children (80%), keeping it natural and income from timber (both 72%). Respondents saw aesthetics (77%), increasing land unit income (74%), and water conservation (70%) as possible advantages of practicing agroforestry. High establishment costs (66%) and livestock damage to trees or crops (64%) were the most frequently selected potential disadvantages to practicing agroforestry. Lack of technical and educational support (67%) and lack of access to livestock/livestock facilities (58%) were disincentives to practicing agroforestry. Landowners are interested in learning more about agroforestry and how agroforestry techniques might be incorporated in their land management tool kit. A significant number of non-industrial private forest land owners in Washington believe that management of forestland, balancing conservation and production goals, can be furthered by suitable agroforestry practices. 38

The present study uses the modified Unified Theory of Acceptance and Use of Technology 2 to examine the effect of factors such as performance expectancy (PE), effort expectancy (EE), social influence (SI), and hedonic motivation (HM) that may motivate operators and employees to adopt IVR-based technology into their training. Results of a multi-group analysis based on nationality, prior IVR experience, and/or length of work experience, to analyse the potential similarities and/or differences in perception and acceptance towards using IVR-based technology are also presented. The quantitative research data were gathered using an online questionnaire from 438 chemical operators and/or employees who either speak German, French, or English. Partial least squares structural equation modelling and multi-group analysis based on SmartPLS™ version 3 were used to carry out the path and multi-group analyses. The results show that the behavioural intention (BI) towards adoption of IVR was influenced by PE, EE, and HM for all abovementioned subpopulation. However, the relationship of SI to BI was not supported for respondents with prior IVR experience and for respondents coming from Western region. Although Henseler’s-based multi-group PLS analysis reveals that there was no significant difference between the group comparisons, it is still important to take into account these socio-demographic factors as there are definite group differences in terms of the ranking order of each construct for the IVR adoption intentions among each subpopulation. The implications and future directions were discussed.

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Nonlndustrlal private forest landowners (NIPF) control 21.4% of Washington's commercial forestland, much of which produces forage. Resident NIPF owners in 3 regions in the state were surveyed to determine their perceptions of forest grazing. Thirty-nine percent of the respondents grazed livestock on forestland they leased or owned, and grazing was perceived by practitioners to contribute significantly to household income. Nonincome-related motivations for owning and managing land were also significant: passing land on to children, keeping it 'natural', conservation, aesthetics, and as a current or future homesite. In western Washington, some forest grazing occurred year round whlle in eastern Washington it was all seasonal. Cow/calf pairs were the most commonly grazed livestock. The median size forestland parcel owned by forest grazers was 47 ha versus 24 ha for nongrazers. Leasing additional land increased the likellbood of forest grazing. Sign&ant opportunities exist to improve both the condition and productivity of forested ranges. Achieving this requires a clear understanding of landowner's objectives and beliefs. Data are needed to evaluate landowner's perceptions that forest grazing has both economic and amenity benefits.

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Anaesthesia induces changes in many organ systems within the body, though clearly none more so than the central nervous system. The physiology of the normal central nervous system is complex and the addition of chronic pathology and polypharmacy creates a significant challenge for the anaesthetist. This chapter demonstrates a common approach for the anaesthetist and specific considerations for a wide range of neurological conditions. Detailed preoperative assessment is essential to gain understanding of the current symptomatology and neurological deficit, including at times restrictions on movement and position. Some conditions may pose challenges relating to communication, capacity, and consent. As part of the consent process, patients may worry that an anaesthetic may aggravate or worsen their neurological disease. There is little evidence to support this understandable concern; however, the risks and benefits must be considered on an individual patient basis. The conduct of anaesthesia may involve a preference for general or regional anaesthesia and requires careful consideration of the pharmacological and physiological impact on the patient and their disease. Interactions between regular medications and anaesthetic drugs are common. Chronically denervated muscle may induce hyperkalaemia after administration of succinylcholine. Other patients may have an altered response to non-depolarizing agents, such as those suffering from myasthenia gravis. The most common neurological condition encountered is epilepsy. This requires consideration of the patient’s antiepileptic drugs, often relating to hepatic enzyme induction or less commonly inhibition and competition for protein binding, and the effect of the anaesthetic technique and drugs on the patient’s seizure risk. Postoperative care may need to take place in a high dependency unit, especially in those with limited preoperative reserve or markers of frailty, and where the gastrointestinal tract has been compromised, alternative routes of drug delivery need to be considered. Overall, patients with chronic neurological conditions require careful assessment and preparation, a considered technique with attention to detail, and often higher levels of care during their immediate postoperative period.