Client Selection Research Articles

Inferring Quality of U.S. Audit Partners through Their Houses

We propose a novel measure to discern a U.S. audit partner’s individual effect on audit quality: their houses. We argue that higher house value signals the partners with better performance and more incentives to provide high-quality audits. Using a hand-collected sample of all real estate assets owned by U.S. audit partners, we first document that partners from Big 4 firms, more experienced partners, and partners who audit more and/or larger clients have more valuable houses. More importantly, we find that clients audited by partners with higher house value experience fewer restatements, are less likely to receive comment letters from the SEC, and pay higher audit fees. We conduct several tests to mitigate the client selection concern. Last, we find that the association between a partner’s house value and audit quality is generally stronger for clients with higher litigation risk.

Do Big 4 Auditors Enhance Audit Quality? An Analysis of Client Selection and Audit Adjustments

Recent research challenges the notion that the Big 4 auditors provide a higher quality audit relative to non-Big 4 and suggests that the Big N effect could be due to self-selection. We contribute to this debate by controlling for pre-audit earnings quality, an important omitted variable in prior research. Using proprietary data from the Chinese Institute of CPAs, we first replicate prior studies by documenting lower earnings management and restatement likelihood for clients of Big 4 than those of non-Big 4. However, we find that pre-audit earnings quality is higher for the Big 4 clients. After controlling for pre-audit earnings quality, we do not find a significant difference between the Big 4 and non-Big 4 clients in earnings management and restatement frequencies. We also find that the Big 4 auditors are less likely to make income-decreasing audit adjustments than non-Big 4 auditors and audit adjustments proposed by non-Big 4 auditors enhance earnings quality, while results are mixed for the Big 4 auditors. Collectively, the findings cast doubt that the Big 4 provide better audit quality in China and indicate that besides client size, clients’ pre-audit earnings quality is a significant driver of the Big N effect.

Effects of Information and Communication Technologies on the Banking Inclusion of Populations in the West African Economic and Monetary Union

This article analyzes the effects of information and communication technologies on the level of banking inclusion of populations in the West African Economic and Monetary Union (WAEMU). To this end, it is a contribution to the exploration of new and innovative ways of solving the problem of banking exclusion of populations in an area where more than half of the adult population remains excluded from the financial system in general. The theoretical frameworks used in this research are those of the frontier theory of access possibilities and access barriers to financial services, and client selection theory. A linear model based on panel data has been adopted in this article to analyze the empirical link between information and communication technologies and the banking inclusion index of the populations in the Union over the period 2006-2016. The model was estimated using the panel-corrected standard error method. The results show that the use of ATMs and the Internet diffusion among the WAEMU population positively and significantly influence the level of banking inclusion of the WAEMU population. The use of information and communication technologies by both the population and the banks is an innovative way of improving the level of banking inclusion of the Union population. To improve banking inclusion in the Union, the article encourages banks and the population to rely more on the use of these technologies.

Finance and the social mission: a quest for sustainability and inclusion

PurposeThe purpose of this paper is to probe whether the quest for sustainability in financial social enterprise institutions leads to mission drift. Both formal and informal institutions play an important role as interventions to promote inclusion. They struggle between an explicit social mission and the implicit quest for sustainability. The debate remains on whether such organisations can achieve financial sustainability without compromising outreach.Design/methodology/approachThe study uses interviews and focus group discussions in nine different hybrid organisations involved in providing different types of financial services in Swaziland.FindingsThe results suggest that smaller and informal enterprises tend to have less mission drift. Their risk mitigation and management approaches such as group liability and use of traditional governance structures are more adapted to the characteristics of the groups served. The modus operandi of larger enterprises tends to mimic mainstream lenders with risk mitigation measures that are inherently unsustainable for this type of market.Research limitations/implicationsSustainability in financial enterprises requires new contextualised models of risk management and client selection more appropriate for excluded groups. Moreover, using group lending as a measure of outreach maybe flawed. Other forms of social capital can be used to increase outreach even in the absence of group lending. The perceived trade-off between commercial gain and outreach is somewhat complex. Mission drift seems to depend on the capital structure.Originality/valueThe paper contributes to an infant but important debate on how sustainability can be achieved without compromising outreach in financial institutions designed to increase financial inclusion.

Freelancer’s E-Marketplace Information System Using Profile Matching Method

Now development of information technology and internet is very high and increasingly widespread. With the technology which is connected without limits time and place. The development of online transactions is very much in demand compared to conventional transactions, without a medium to make the right transactions, it will hamper the efficiency and effectivenes, so that transaction activities between sellers and buyers become inhibited. Therefore we need a solution to solve these problems, the progress of e-commerce in Indonesia is needed for the community. Developing technology can be implemented into the business field. So an e-marketplace application is needed to be built and designed as a web to transact between sellers and buyers. This website is developed using the profile-matching method and with the design of RAD (Rapid Application Development) which is an object-oriented approach to the system with the main goal of shortening the application processing time and process so that as soon as possible empowering the software system precisely and quickly which consists of the requirements planning, design system, instruction and implementation. The e-marketplace information system can increase freelancer revenue and the level of customer convenience in finding workers according to what is needed and can make the transaction process efficient and effective. As a result, it helps to provide decision criteria for the client selection.

Prävalenz und Einflussfaktoren von chronischen Wunden bei Klienten von ambulanten Pflegediensten in Deutschland

IntroductionChronic or non-healing wounds are a serious problem for both the parties involved and the healthcare system. Currently, there are hardly any reliable data on the prevalence of chronic wounds in outpatient care, although this setting is becoming increasingly important. Therefore, the aim of this study was to determine the prevalence of and the factors associated with chronic wounds in clients cared for by home care services. MethodAs part of a cross-sectional study throughout Germany in 2012, a survey was conducted among care recipients provided by home care services. The sample was drawn in a two-step procedure. First, a random sample of home care services was drawn for each federal state, followed by random selection of clients to be interviewed for each service. The aim of the study was to describe the prevalence of chronic wounds and influencing factors such as BMI, age, housing situation, activity and diabetes mellitus. Data collection through questionnaire was carried out by trained nurses. ResultsA total of 144 home care services with 1,296 clients had agreed to participate. With 880 care recipients from 100 home care services finally taking part in the survey, the response rate was 68 %. Of all care recipients examined, 101 had at least one chronic wound; the highest prevalence rates were observed for pressure ulcers (4.6 %) and leg ulcers (4.0 %). Care recipients with diabetes mellitus were more frequently affected by chronic wounds (16.4 %) than non-diabetic recipients (9.5 %). Community-living care recipients (14.1 % chronic wounds; 6.0 % pressure ulcers) and care recipients under the age of 65 (20 % chronic wounds; 9.5 % pressure ulcers) were affected more frequently than care recipients living alone (9.1 % chronic wounds; 3.0 % pressure ulcers) or care recipients older than 65 years (10.5 % chronic wounds; 4.0 % pressure ulcers). In the multivariate calculation, the BMI proved to be the strongest predictor. The prevalence of chronic wounds in the group of obese (BMI>35.3kg/m2) care recipients and those with activity restriction is 44.8 %. ConclusionIn view of the fact that one out of nine care recipients receiving assistance from home care services is affected by at least one non-healing wound, special attention should be paid to the prevention, detection and treatment of chronic wounds. Furthermore, it seems particularly necessary to identify the relevant risk groups in order to be able to initiate adequate and preventive measures at an early stage.

Micro Finance and Women Empowerment in Urban Setting: Reflection from Southern Ethiopia

The main objective of the study is to explore the extent, to which women are empowered thorough micro finance programs, a reflection from Southern Ethiopia. Mixed research methodology was used to generate data both from primary and secondary sources. Primary data were collected by means of survey questionnaire, in-depth-interview of cases, key informant interview, focus group discussion, non-participant observation, and field notes. An analytical framework was applied for better understandings and measuring empowerment in the context of this study. The collected data were analyzed, summarized, and interpreted through qualitative and quantitative methods of data analysis where, Statistical Packages for Social Sciences (SPSS) was used to quantitatively present the numeric data. In spite of the entry barriers into the programs, it was revealed that participation in the programs has brought positive economic and social impacts on the lives of the beneficiary women. Alternatively, women perception and experiences of empowerment through micro finance programs is truly interesting as viewed in the eyes of the women themselves. Revisiting client selection criteria; promote saving mobilizations; scale up best practices of women affair office of the town so far made to inculcate the roles and values women play; and uphold experience sharing mechanisms between participant and other women in the study area as a way out. Keywords: Micro finance, empowerment, and perception. DOI : 10.7176/JESD/10-3-07

AFFECTIVE WORK AND ACCESS TO EXCELLENCE — Reorganizing Nordic Welfare

In the Nordic countries of the 20 th century, the caring businesses have usually been handled by women in families or by public institutions of the welfare state. In the 21 st century, however, care is becoming a real business. The affective work of education, health and social services is organized by the competitive state or in private welfare enterprises. The economization of welfare leads to the rationalization of work processes and the selection of services and clients. The consequences for the professionals as well as the clients are ambiguous. On one hand, hyper-professionals are developing highly specialized work with the potential to extend human life capacities almost infinitely. On the other hand, sub-professionals are still doing more standardized jobs, and the selection between clients is decreasing. Access to excellent care becomes the central issue, and both professionals and the public are confronted with new ethical challenges.

Organizational and Managerial Aspects of Individualization of Services for Corporate Clients in the Client-Oriented Policy of a Commercial Bank

Under conditions, when there is very intense competition, individualization of services is the most reasonable way to implement the client-oriented approach in banking. The article emphasizes the following organization and management tools needed for the successful individualization of corporate customer service in a commercial bank: deep market segmentation along with a selection of key clients considering their actual and potential importance for the bank, the development of flexible banking packages for sub-segments as part of banking services, the adoption of the institution a personal client's manager, staff development at all levels of the bank organizational structure in pursuit of internal marketing. The systematic use of these tools will allow a commercial bank to build partnerships with corporate clients, to raise the level of customers' satisfaction and loyalty, to ensure sustainability of interaction with the key customers that determine the essential characteristics of the banking business in the long term.

Fuzzy Credit Risk Scoring Rules using FRvarPSO

There is consensus that the best way for reducing insolvency situations in financial institutions is through good risk management, which involves a good client selection process. In the market, there are methodologies for credit scoring, each analyzing a large number of microeconomic and/or macroeconomic variables selected mostly depending on the type of credit to be granted. Since these variables are heterogeneous, the review process carried out by credit analysts takes time. The objective of this article is to propose a solution for this problem by applying fuzzy logic to the creation of classification rules for credit granting. To achieve this, linguistic variables were used to help the analyst interpret the information available from the credit officer. The method proposed here combines the use of fuzzy logic with a neural network and a variable population optimization technique to obtain fuzzy classification rules. It was tested with three databases from financial entities in Ecuador — one credit and savings cooperative and two banks that grant various types of credits. To measure its performance, three benchmarks were used: accuracy, number of classification rules generated, and antecedent length. The results obtained indicate that the hybrid model that is proposed performs better than its previous versions due to the addition of fuzzy logic. At the end of the article, our conclusions are discussed and future research lines are suggested.

Evaluating and extending SCALERS: Implications for social entrepreneurs

An effective scaling strategy can enable social entrepreneurs to significantly increase their organizations’ impact. Bloom and Chatterji’s SCALERS framework identifies seven capabilities social ventures can develop to effectively scale social impact: staffing, communicating, alliance-building, lobbying, earnings generation, replicating, and stimulating market forces. Empirical testing of SCALERS offers the potential to validate this framework, as well as to uncover additional capabilities necessary for scaling. In an examination of qualitative data from a case study of rapid social venture growth, our study tests the SCALERS framework. We find two additional capabilities important to effective scaling: internal systems (the formal processes and procedures used to run the organization, including information systems and planning systems) and client selection (choosing which clients to serve and, conversely, which not to serve). We also find that the extent to which communication constitutes a service of the venture is a contingency influencing the importance of communicating capabilities, and that clients’ ability to pay is a contingency impacting the importance of earnings generation capabilities.

Incentives in a public addiction treatment system: Effects on waiting time and selection

Program-level financial incentives are used by some payers as a tool to improve quality of substance use treatment. However, evidence of effectiveness is mixed and performance contracts may have unintended consequences such as creating barriers for more challenging clients who are less likely to meet benchmarks. This study investigates the impact of a performance contract on waiting time for substance use treatment and client selection. Admission and discharge data from publicly funded Maine outpatient (OP) and intensive outpatient (IOP) substance use treatment programs (N = 38,932 clients) were used. In a quasi-experimental pre-post design, pre-period (FY 2005–2007) admission data from incentivized (IC) and non-incentivized (non-IC) programs were compared to post-period (FY 2008–2012) using propensity score matching and multivariate difference-in-difference regression. Dependent variables were waiting time (incentivized) and client selection (severity: history of mental disorders and substance use severity, not incentivized). Despite financial incentives designed to reduce waiting time for substance use treatment among state-funded outpatient programs, average waiting time for treatment increased in the post period for both IC and non-IC groups, as did client severity. There were no significant differences in waiting time between IC and non-IC groups over time. Increases in client severity over time, with no group differences, indicate that programs did not restrict access for more challenging clients. Adequate funding and other approaches to improve quality may be beneficial.

(In)credible Subjects: NGOs, Attorneys, and Permissible LGBT Asylum Seeker Identities

AbstractIn this paper, I demonstrate how statist logics concerning acceptable lesbian, gay, bisexual, and/or transgender (LGBT) immigrants permeate civic spheres, creating new forms of exclusion for asylum seekers in the United States. Existing research on US asylum policy and procedures as they pertain to LGBT claimants suggests that a “gay enough” litmus test typifies U.S. Citizenship and Immigration Services (USCIS) adjudications, such that officers expect claimants to engage in conspicuous consumption of stereotypical commodities and culture and to appear visibly “LGBT,” either through gender non‐conformity or by being “out.” My analysis focuses on the social as well as legal lives of LGBT asylum seekers in the United States. Drawing on ethnographic and interview data collected at specialist NGOs, I argue that limited ideas about LGBT subjectivity often structure NGO workers’ attitudes and practices in ways that echo USCIS criteria for granting asylum. I demonstrate how NGO client selection and intake processes assume homonormative ideals and subtly yet effectively replicate existing adjudication norms. Within ostensibly non‐governmental spaces, LGBT asylum seekers experience suspicion, surveillance, and pressure to conform to NGO workers’ expectations of “credible” claimants. Contrary to NGOs’ stated intentions, these processes extend, rather than challenge, existing barriers to asylum.

Workers' compensation insurer risk control systems: Opportunities for public health collaborations

IntroductionWorkers' compensation (WC) insurers offer services and programs for prospective client selection and insured client risk control (RC) purposes. Toward these aims, insurers collect employer data that may include information on types of hazards present in the workplace, safety and health programs and controls in place to prevent injury/illness, and return-to-work programs to reduce injury/illness severity. Despite the potential impact of RC systems on workplace safety and health and the use of RC data in guiding prevention efforts, few research studies on the types of RC services provided to employers or the RC data collected have been published in the peer-reviewed literature. MethodsResearchers conducted voluntary interviews with nine private and state-fund WC insurers to collect qualitative information on RC data and systems. ResultsInsurers provided information describing their RC data, tools, and practices. Unique practices as well as similarities including those related to RC services, policyholder goals, and databases were identified. ConclusionsInsurers collect and store extensive RC data, which have utility for public health research for improving workplace safety and health. Practical applicationsIncreased public health understanding of RC data and systems and an identification of key collaboration opportunities between insurers and researchers will facilitate increased use of RC data for public health purposes.

Dry skin in home care: A representative prevalence study

Aims and objectivesTo measure the prevalence and severity of dry skin in the home care nursing setting in Germany and to determine demographic and health characteristics associated with skin dryness. BackgroundAdvanced age and skin care dependency are risk factors for the development of skin dryness. Dry skin has a negative impact on the quality of life and increases the risk for secondary cutaneous infections and other adverse skin conditions. The prevalence of dry skin in home care is unknown. DesignA representative multicenter prevalence study was conducted in home care services in Germany during July 2015. MethodsA random selection of home care services and clients was performed. Nurses, who were instructed how to perform the data collection using standardized forms, performed data collection. Demographic, functional and health variables were documented and analyzed. ResultsMore than half of all participating clients (n = 923; median age 83 years (range 21–104)) were affected by dry skin (51.7 (95% CI 48.5 to 54.9). The most often affected skin areas were the distal extremities. Males and immobile clients were more often affected than females and mobile clients. In the adjusted analysis pruritus and the presence of incontinence-associated dermatitis were most strongly associated with dry skin. ConclusionDry skin occurs widely in home care and is strongly associated with pruritus. Fundamental skin care is an easy but powerful nursing intervention to treat this condition successfully. Preventive skin care strategies need to be implemented in the home care setting to improve skin health and integrity either by nurses and/or informal caregivers.

La place des mecanismes d’epargne-credit et de pret progressif dans la selection des clients des IMF en milieu urbain : le cas de WAGES en 2010

As well as joint liability, microfinance institutions (MFIs) use other mechanisms - such as savings-credit and progressive loans—to select their customers. This paper highlights the efficacy of these mechanisms in mastering default risk. From data on MFI in Togo (WAGES), and using a binomial Logit model, we show that these mechanisms are crucial in the selection of clients. Thus, from an econometric point of view, there is a significant link between these mechanisms and the probability that the credit application be accepted. We also note a significant link between the latter and a gendered approach. Although the results show the importance of these mechanisms in the selection of clients, they raise some concerns, such as the risk of mission drift. This concern is, however, nuanced by the significant place given to women’s empowerment.

Client Selection Criteria and Performance of Incubator Centers in Kenya

Business incubators are regarded as entrepreneurial hubs, unleashing entrepreneur’s ideas and businesses into the market, in turn, jobs are created and the economy of the area is improved. Due to the stiff competition for placement into an incubator program it is imperative for incubator management come-up with strategies of being more efficient and effective in utilizing resources to achieve superior performance. Hence the need to critically select clients, whose ideas fit the incubator’s mission and upon graduation create high growth businesses, with a higher survival rate of 90%. The study is anchored on Resource Based Theory. The study used a correlation design that focused on causal relationship of client selection criteria and incubator centre performance (ICP). The study population was 41 incubator managers in Kenya. After missing data analysis two respondents were expunged leaving 39 respondents. Secondary data was obtained from published sources such as company reports, manuals and research done by other scholars. Structural Equation Modelling (SEM) approach was used to analyze the measurement model and test the hypothesized relationship in this study. Simple linear regression model was used to measure the strength of the relationship between client selection criteria and performance incubator centre in Kenya. The results of the combined effect model indicated that client selection criteria had a significant relationship with performance of incubator centres.

Migrated intrauterine contraceptive device in the anterior abdominal muscle

Intrauterine contraceptive device (IUCD) is a common means of contraception in females which has a risk of getting missing due to its migration by means of perforating the uterus. Mrs. MB is a 36-year-old Para 4 + 0 4 alive woman who presented in our clinic with a history of vague tenderness in the left lower abdomen of 4-week duration. She was examined and her IUCD tag was missing, investigations result was further suggestive of a displaced IUCD. She subsequently had a mini-laparotomy following which the IUCD was retrieved from the anterior abdominal wall. Her postoperative recovery was satisfactory. Health workers need to be trained and re-trained on the contraceptive methods, especially IUCD. The areas of emphasis should be on criteria for proper selection of client, insertion techniques to reduce primary perforation of the uterus, and protocols on proper follow-up to reduce complication of secondary perforation of the uterus.

Developing a Video Buffer Framework for Video Streaming in Cellular Networks

This work proposes a new video buffer framework (VBF) to acquire a favorable quality of experience (QoE) for video streaming in cellular networks. The proposed framework consists of three main parts: client selection algorithm, categorization method, and distribution mechanism. The client selection algorithm was named independent client selection algorithm (ICSA), which is proposed to select the best clients who have less interfering effects on video quality and recognize the clients’ urgency based on buffer occupancy level. In the categorization method, each frame in the video buffer is given a specific number for better estimation of the playout outage probability, so it can efficiently handle so many frames from different videos at different bitrates. Meanwhile, at the proposed distribution mechanism, a predetermined threshold value is selected for lower and upper levels of playout outage probability. Then, the control unit at the base station will distribute the radio resources and decide the minimum rate requirement based on clients’ urgency categories. Simulation results showed that the VBF grantees fairness of resources distribution among different clients within the same cellular network while minimizing the interruption duration and controlling the video buffer at an acceptable level. Also, the results showed that the system throughput of the proposed framework outperforms other existing algorithms such as playout buffer and discontinuous reception aware scheduling (PBDAS), maximum carrier‐to‐interface ratio (MAX‐CIR), and proportional fair (PF) due to enhancing the quality of experience for video streaming by increasing the radio resources in fairness manner.

Client selection and combination for farm perishable products

This paper deals with the problem of selecting the most profitable combination of clients to sell a given perishable production of a vegetable farm. A farmer has pre-qualified a pool of potential clients, characterized by specific product mixes, prices, supply contract durations and farm workers requirements to prepare and deliver the order. The farmer is allowed to purchase products from surrounding farms to meet the contracts specifications, if the farm production is not sufficient. We present a Mixed Integer Linear Programming model to maximize the profit of farm sales with production and workforce capacities. We develop submodels to describe the demand characteristics of four targeted clients categories: farmers’ market, community supported agriculture, contract demand and wholesalers. Theoretical complexity of the model and preliminary computational results are discussed.