Joint Provision Research Articles

System and Organization Controls (SOC) for Cybersecurity as a Nonaudit Service

SUMMARY As cybersecurity risk and disclosure requirements increase, companies are looking to audit practitioners to provide System and Organization Controls (SOC) for Cybersecurity assurance services. Companies can choose to use the same firm as their financial statement auditor (joint provisioning) or a separate assurance provider. This article summarizes a study examining the effects of joint or separate provisioning of this service and cybersecurity incidents on investors’ perceptions of audit quality and investment decisions (Perols and Murthy 2021). The study finds that when the service is jointly provisioned, the negative signal of a subsequent cybersecurity incident can reverse investors’ positive perceptions of auditor competence, increase investors’ sensitivity to potential independence impairments, and result in lower perceptions of audit quality. Overall, the study finds that investors can be less willing to invest in a company when the service is jointly compared to separately provisioned. This article highlights implications for companies, practitioners, and regulators.

Are the geographic disparities in U.S. violent crime rising?

Inequality in economic and social outcomes across U.S. regions has grown in recent decades. The economic theory of crime predicts that this increased variability would raise geographic disparities in violent crime. Instead, I find that geographic disparities in homicide rates decreased. Moreover, these same decades saw decreases in the geographic disparities in policing, incarceration, and the share of the population that is African American. Thus, changes in policing, incarcerations, and racial composition could have led to a decrease in inequality in homicide rates. Moreover, the joint provision of law enforcement by local, state, and federal authorities may have reduced the impact of economic distress on violent crime.

Are agroecological cooperative supermarkets an alternative for scaling sustainable food?

The paper attempts to investigate the capacity of agroecological cooperative supermarkets in Spain to promote scaling of food products by means of a double perspective. We first employ a vertical scaling approach to analyze the issues affecting the governance and collective organization of the Cooperative Supermarket Network (CSN), set up in May 2022 and comprising eleven Spanish supermarkets. Secondly, we employ a perspective of horizontal scaling to investigate the potential for increased numbers of members, as well as the geographic and sociodemographic variables at play which limit the abovementioned scaling: to this end we use the case study of the cooperative supermarket La Osa, opened in Madrid in December 2020. We adopt a methodology based on participatory action research throughout the years 2022 and 2023, in which the research team was involved in the real processes of creation and development of the CSN or of La Osa. The study confirms the hypothesis that agroecological cooperative supermarkets constitute a formula for efficient retail distribution for scaling sustainable food in Spain. As opposed to the first-generation options for responsible consumption, these supermarkets appear to contribute to generating significant economies of scale and scope. In terms of vertical scaling, joint provision of services, as well as the gaining of political influence in society, constitute the main advantages in relation to the functioning of the CSN. While the recruitment of new members has heretofore been considered a priority in horizontal scaling, particular emphasis should also be placed on loyalty strategies targeting existing members.

Sustainability assurance joint provision and assurance statement readability: does the assurance provider gender diversity matter?

PurposeThe primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.Design/methodology/approachWe analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.FindingsThe research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.Research limitations/implicationsThis study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.Practical implicationsThis study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.Originality/valueThe regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.

Comparing practice‐ and results‐based agri‐environmental schemes controlled by remote sensing: An application to olive groves in Spain

AbstractFarmers' preferences toward practice‐ and results‐based agri‐environmental schemes (AES) are analysed using a labelled choice experiment. The analysis focuses on schemes involving an innovative satellite‐based monitoring system, with different environmental objectives. Olive groves in southern Spain are used as a case study. Results show no statistically significant differences in farmers' willingness to accept (WTA) payment for participating in practice‐ versus results‐based AES when the scheme targets carbon sequestration. By contrast, farmers require a significantly higher WTA payment for results‐based AES when targeting biodiversity (using bird species as an indicator), mostly due to the uncertainties related to its provision and monitoring. WTA significantly increases with provision level and remote sensing monitoring, regardless of the type of scheme. Significant preference heterogeneity is observed, partly explained by farmers' attitudes toward risk and their beliefs about environmental service provision and monitoring capacity. The results suggest useful policy implications, including the potential of making use of joint provision of environmental services in the design of results‐based AES and accompanying them with uncertainty mitigating measures.

The Impact of Benefit Plan Audits on the Financial Statement Audit

SYNOPSIS Benefit plan audits, a material but less understood public accounting service, represent a nonaudit service that is “audit related.” We explore the implications of benefit plan audits for the financial statement audit and find that performing a benefit plan audit for a company significantly increases the likelihood that the firm will be selected as a company’s financial statement auditor in the future, particularly for smaller audit firms. Further, we find that companies that engage the same audit firm for both their benefit plan and financial statement audits have a significantly lower likelihood of misstatements and shorter audit report lags. Finally, we find evidence consistent with the joint provision of these services creating greater bonding and higher switching costs for the financial statement audit. Our findings speak to the continued debate over effective market expansion of financial statement audit providers, audit quality determinants, and audit efficiencies. JEL Classifications: M4; M40; M41; M42; M49.

Cost-Aware Optimization of Optical Add-Drop Multiplexers Placement in Packet-Optical xHaul Access Networks

This work concentrates on the problem of optimizing the cost of a passive wavelength division multiplexing (WDM) optical network used as a transport network for carrying the xHaul packet traffic between a set of remote radio sites and a central hub in a 5G radio access network (RAN). In this scope, we investigate the flexible use of optical add-drop multiplexers (OADMs) for the aggregation of traffic from a number of remote sites, where the type/capacity of optical devices—OADMs and optical multiplexers (MUXs)—is selected in accordance with the traffic demand. The approach is referred to as Flex-O. To this end, we formulate the xHaul network planning problem consisting in the joint provisioning of transmission paths (TPs) between the remote sites and the hub with optimized selection and placement of OADMs on the paths and proper selection of MUXs at the ends of the TPs. The problem formulation takes into accounts the optical power budget that limits the maximum transmission distance in a function of the amount and type of optical devices installed on the TPs. The network planning problem is modeled and solved as a mixed-integer linear programming (MILP) optimization problem. Several network scenarios are analyzed to evaluate the cost savings from the flexible (optimized) use of OADMs. The scenarios differ in terms of the availability of OADMs and the capacity of the WDM devices applied on the TPs. The numerical experiments performed in three mesh networks of different size show that the cost savings of up to between 35 and 45% can be achieved if the selection of OADMs is optimized comparing to the networks in which either single-type OADMs are used or the OADMs are not applied.

A Landscape Analysis of Prevention of Vertical Transmission Program Data and Interventions From Fiscal Years 2019-2021.

In 2020, an estimated 150,000 infants acquired HIV infection through vertical transmission. With pregnant and breastfeeding women facing numerous social and health system barriers, continuity of care for mother-infant pairs (MIPs) requires prioritized engagement for timely infant HIV testing and linkage to treatment. PEPFAR Monitoring, Evaluation, and Reporting indicators were analyzed from across 14 USAID-supported countries across 3 fiscal years (FYs) (October 2018-September 2021): number of HIV-exposed infants (HEIs) with a sample collected for an HIV test by age 2 months, percentage of HEI who received an HIV test by age 2 months (EID 2 mo coverage), and final outcome status of HEIs. Qualitative information on implementation of PVT interventions was gathered using a structured survey disseminated to USAID/PEPFAR country teams. From October 2018 to September 2021, 716,383 samples were collected for infant HIV tests. EID 2 mo coverage increased across the FYs from 77.3% in FY19% to 83.5% in FY21. Eswatini, Lesotho, and South Africa demonstrated the highest EID 2 mo coverage across all 3 FYs. Burundi (93.6%), DRC (92%), and Nigeria (90%) had the highest percentage of infants with a known final HIV outcome. Qualitative survey data showed that the most implemented interventions used by the countries were mentor mothers, appointment reminders, cohort registers, and joint provision of MIP services. Achieving eVT requires a client-centered and multipronged approach, typically combining several PVT interventions. Country and program implementers should use person-centered solutions to best target MIPs to be retained in the continuum of care.

Device Selection and Beamforming Optimization in Large-Scale mmWave IoT Networks

The joint provision of higher data rates and massive Internet of Things (IoT) connectivity has been identified as one of the key milestones toward beyond 5G (B5G). To this end, we investigate the issue of device selection and beamforming (BF) optimization assuming a large-scale IoT network using mmWaves. We formulate the considered problem as a network sum-rate maximization problem under Access Points’ load constraints, and where the BF parameters belong to discrete sets, as in practical cases. First, we mathematically prove the submodularity of the objective function, under specific yet reasonable assumptions. Based on the identified features of the problem at hand, we propose three different approaches to tackle this intricate optimization problem: 1) a Branch-and-Bound-based; 2) a Lagrangian Relaxation-based; and 3) a Greedy-based approach inspired by the submodular objective. The numerical results validate the three approaches, as they achieve a near-optimal sum rate in small network cases, and largely outperform benchmark schemes in terms of sum rate and individual rates. Among them, the proposed Greedy-based approach achieves the best sum rate with very low complexity, thereby providing excellent scalability.

Commuter Mode Choice and Free Car Parking, Public Transportation Benefits, Showers/Lockers, and Bike Parking at Work: Evidence from the Washington, DC Region

Municipalities and employers in the U.S. attempt to reduce commuting by automobile through commuter benefits for riding public transportation, walking, or cycling. Many employers provide a combination of benefits, often including free car parking alongside benefits for public transportation, walking, and cycling. This study evaluates the relationship between commuter benefits and mode choice for the commute to work using revealed preference data on 4,630 regular commuters, including information about free car parking, public transportation benefits, showers/lockers, and bike parking at work in the Washington, DC region. Multinomial logistic regression results show that free car parking at work is related to more driving. Commuters offered either public transportation benefits, showers/lockers, or bike parking, but no free car parking, are more likely to either ride public transportation, walk, or cycle to work. The joint provision of benefits for public transportation, walking, and cycling is related to an increased likelihood to commute by all three of these modes and a decreased likelihood of driving. However, the inclusion of free car parking in benefit packages alongside benefits for public transportation, walking, and cycling, seems to offset the effect of these incentives. Benefits for public transportation, walking, and cycling, seem to work best when car parking is not free.

Digital Cluster Markets

One foundational requirement of markets in antitrust cases is that they consist of products that are close substitutes for one another. Even though markets are nearly always porous, this principle is very robust in antitrust analysis and there are few deviations. The principle is also important for ensuring that changes in substantive antitrust law are not made through the back door as a result of overly broad or narrow market definitions.
 This Article considers the role of “cluster” markets, or markets for goods that are not close substitutes, in antitrust litigation, the minimum requirements for recognizing such markets, and the relevance of network effects in identifying them. Clustering noncompeting products into a single market for purposes of antitrust analysis can be valuable, provided that its limitations are understood. Clustering contributes to market power when (1) many customers prefer the convenience of receiving the defendant’s grouping of products rather than any single one, or (2) economies of joint provision (economies of scope in production) make joint distribution of the cluster cheaper per good than distribution of each separately, and (3) entering into competition with the cluster is difficult.
 When network effects are present, an important additional reason is what might be termed economies of scope in consumption, or increased value that accrues as a group of goods or services offered on the same platform becomes not only more numerous but also more diverse. Often the best way to address the cluster market problem is to avoid market definition altogether. Here, digital markets are particularly susceptible to direct measurements of market power that do not depend on a market definition. One limitation on their use, however, is that many of the methodologies require estimating demand changes in response to price changes, but several digital platforms engage with consumers at a price of zero. Here, however, changes in product quality can operate as an adequate (inverse) surrogate for changes in price.
 Finally, the logic of cluster markets carries an implicit warning about antitrust remedies. Clustering occurs when it creates value, and for consumers as well as producers. As a result, antitrust enforcers should be wary about aggressive breakup remedies that serve to break apart components that were clustered for the very reason that clustering is valuable.

Ecosystem Services Multifunctionality: An Analytical Framework to Support Sustainable Spatial Planning in Italy

A growing demand at several levels of territorial government concerns the need for tools to support policy-making oriented towards sustainable planning. That of Ecosystem Services (ES) represents a well-structured and robust methodological framework for developing tools to assess environmental performances and territorial transformations linked to different development needs. The paper fits into this frame by proposing an analytical framework based on the ES multifunctionality approach, i.e., the joint provision of multiple ES, and applying it to the Italian national context. The methodology defines a spatial model based on three aggregate indices (abundance, diversity and richness) assessed considering the Provinces as reference territorial units. Derived from ecological disciplines, these three dimensions of ES multifunctionality describe the variability with which territorial units deliver multiple services for community well-being and support the analysis of the relationships between anthropic components of territorial systems and the ecosystems’ multifunctionality. The evaluation of how the three indices’ spatial distribution varied as a result of land use changes in the period 2000–2018 allows us to highlight specific aspects of territorial units useful to improve the knowledge framework from a sustainable planning perspective. The results highlight its potential to support decision-making processes and formulate recommendations for sustainable spatial planning.

Working With the Encounter: A Descriptive Account and Case Analysis of School-Based Collaborative Mental Health Care for Refugee Children in Leuven, Belgium.

Scholars increasingly point toward schools as meaningful contexts in which to provide psychosocial care for refugee children. Collaborative mental health care in school forms a particular practice of school-based mental health care provision. Developed in Canada and inspired by systemic intervention approaches, collaborative mental health care in schools involves the formation of an interdisciplinary care network, in which mental health care providers and school partners collaborate with each other and the refugee family in a joint assessment of child development and mental health, as well as joint intervention planning and provision. It aims to move away from an individual perspective on refugee children’s development, toward an engagement with refugee families’ perspectives on their migration histories, cultural background and social condition in shaping assessment and intervention, as such fostering refugee empowerment, equality, and participation in the host society. Relating to the first stage of van Yperen’s four-stage model for establishing evidence-based youth care, this article aims to engage in an initial exploration of the effectiveness of a developing school-based collaborative mental health care practice in Leuven, Belgium. First, we propose a detailed description, co-developed through reflection on case documents, written process reflections, intervision, an initial identification of intervention themes, and articulating interconnections with scholarly literature on transcultural and systemic refugee trauma care. Second, we engage in an in-depth exploration of processes and working mechanisms, obtained through co-constructed clinical case analysis of case work collected through our practice in schools in Leuven, Belgium. Our descriptive analysis indicates the role of central processes that may operate as working mechanisms in school-based collaborative mental health care and points to how collaborative mental health care may mobilize the school and the family-school interaction as a vehicle of restoring safety and stability in the aftermath of cumulative traumatization. Our analysis furthermore forms an important starting point for reflections on future research opportunities, and central clinical dynamics touching upon power disparities and low-threshold access to mental health care for refugee families.

Experimental Assessment of New Generation Radio Networks Based on Layered Division Multiplexing

Despite the recent advances in broadband penetration and accessibility, broadcasting networks continue to be the most efficient way for delivering media content to large areas independently of the user density. Nevertheless, a convergence of broadcasting services into the broadband networks is foreseen. In this context, Layered Division Multiplexing (LDM) allows the joint provision of unicast, multicast, and broadcast services in mobile cells infrastructure. Despite the success of LDM in broadcasting infrastructure, its practical application in Long Term Evolution networks providing Evolved Multimedia Broadcast Multicast Services (LTE eMBMS) and 5G-MBMS is more difficult. In this paper, we experimentally quantify the cell-interference and its impact on the network performance and Quality of Service. Our experiments reveal that the inter-cell interference margin for LTE eMBMS is about 3 dB higher compared to traditional LTE networks. If a layered architecture is incorporated this higher inter-cell interference would cause a reduction of approximately 19% of the Enhanced Layer (Lower Layer) coverage.

Comparison of feeding value, ruminal fermentation and bacterial community of a diet comprised of various corn silages or combination with wheat straw in finishing beef cattle

Corn silage is an important feedstuff for cattle because of the joint provision of starch and physical effective fiber and its palatability. However, the whole plant corn silage is underproduced in some regions until today and could not be popularized in beef cattle raising. The objective of this study was to compare the feeding value, ruminal fermentation and bacterial community of a diet comprised of various corn silages or combination with wheat straw in finishing beef cattle. One hundred eighty Simmental crossbred steers were blocked (60 steers/block) on the basis of initial BW. The animals were randomly assigned to 1 of 12 identical research pens (4 pens/block; 15 steers/pen), where each of the 4 research diets was assigned to 1 pen within each block as follows: (1) the whole plant corn silage-based diet was used as the control diet (WPCS), (2) the mixed forages-based diet was formulated by replacing a portion of whole plant corn silage with wheat straw (WPCSW), (3) the corn stalklage-based diet (CS), and (4) the sweet corn stalklage-based diet (SCS). The four diets were formulated to be isonitrogenous and isoenergetic with same forage to concentrate ratio. Experimental diets were fed for 90 d; a diet digestibility trial was conducted at the end of this period. There were no effects (P = 0.596) of treatment on dry matter intake, but average daily gain was greater for steers offered the WPCS diet, intermediate with WPCSW and SCS and lowest with CS (P < 0.001). Dry matter digestibility was greater (P = 0.005) for WPCS and SCS diets than for WPCSW and CS diets. The nutrients digestibility of CS was less than observed for WPCS diet (P < 0.05). The concentrations of ruminal volatile fatty acids were highest for WPCS diet, intermediate with WPCSW diet and lowest with SCS and CS diets (P < 0.001). Diets treatment had no effect on the α-diversity of rumen bacteria in steers (P > 0.05), but only caused the change of relative abundance of Ruminococcaceae and Prevotellaceae (P = 0.036 and 0.037, respectively). In conclusion, the WPCS-based diet exhibited the highest feeding value. The SCS and WPCSW offered suitable alternatives to a WPCS based diet offered to beef cattle, with limited negative influence on growth, apparent digestibility of nutrients and ruminal bacterial microbiota. In contrast, the value of a CS-based diet was relatively poor. However, it may still be economical to substitute WPCS with relative low-quality corn silage in feedlot cattle diets.

Experiences and challenges faced by community mental health workers when providing care topeople with mental health conditions: Aqualitative descriptive study.

The global prevalence of mental health conditions and the associated wide treatment gaps have led to increased demand for quality mental healthcare services. In Singapore, despite a shift towards a joint provision of mental healthcare in hospitals and the community, experiences of mental healthcare teams in such hospital-community partnerships have remained unclear. Through a qualitative descriptive approach, this study explored community mental health workers' experiences and perceptions of working with partners from tertiary hospitals and other community organisations. Eighteen participants were individually interviewed with a semi-structured question guide through video conferencing. This study was guided by the 32-item checklist from the Consolidated Criteria for Reporting Qualitative Research. Data were subjected to Braun and Clark's six-step thematic analysis. Three themes emerged: (i) the need for supportive partners, due to institutional and legal challenges faced in the participants' liaison with hospital partners and other community organisations; (ii) the need for a supportive organisation, whose presence and importance were revealed by the interviews; and (iii) the necessity of advanced training, identified by the participants as a contributor to their professional growth. The findings highlighted the importance of inter-sectoral communication and positive effects of a robust organisational support system. Accordingly, hospitals and community mental healthcare organisations should consider strengthening networking and boosting case discussions through regular inter-sectoral meetings that would prioritise the clients' continuity of care. Furthermore, opportunities for advanced trainings should be created for community-based mental healthcare workers.

Spatial reorganization of the Brazilian Unified National Health System's inpatient care supply.

The joint provision of efficient and equitable healthcare service delivery is a critical factor in improving social welfare. However, healthcare services pose a particular challenge when balancing healthcare provider efficiency and equity. Typically characterized by economies of scale and scope, inpatient care involves a wide variety of medical care that usually demands a broad range of health professional expertise and technological complexity to ensure health care quality. This study analyzes the current spatial organization of the Brazilian general hospitals and their respective flow of patients to identify the possible benefits of closing inefficient hospitals. We studied how inpatient care referrals may be reallocated without increasing access inequities following the potential closure of inefficient public hospitals. We used data from the Brazilian Hospital Information System of the Brazilian Unified National Health System (SIH/SUS) and the Brazilian National Register of Health Establishments (CNES). The smallest and least efficient hospitals were selected as units for potential closure, conditioned on an optimization criterion that minimizes patient travel distances to the nearest efficient hospital. Our results show that there is room for hospital resource reorganization in Brazil without compromising health care access equity.

Separation of tax service from audit service, going‐concern opinions, and discretionary accruals

AbstractThis paper examines whether separating tax service of auditors from audit service improves audit quality. To some critics, the separation is the only solution to the independence problem created by the joint provision of both services by auditors. However, opponents argue that auditors are likely to have less client‐specific knowledge when they only provide audit service, resulting in lower audit quality. The results of this paper show that clients without the purchase of auditor‐provided tax service are more likely to have a going‐concern modified audit opinion and lower discretionary accruals than clients with such purchase. Additional tests indicate that clients with (without) auditor‐provided tax service would have had lower (higher) discretionary accruals or been more (less) likely to receive a going‐concern opinion had they had not (had) purchased the tax service. The results are robust to the control for possible self‐selection problem of clients’ purchase of tax service of auditors.

Joint Provisioning of QoS and Security in IoD Networks: Classical Optimization Meets AI

The emerging unmanned aerial vehicle (UAV)-based communication networks, with the tight integration of the Internet of Things (IoT), are rapidly gaining prominence as the emerging Internet of Drones (IoD) paradigm. While IoD appears as an agile network to serve both mobile users and massive machine-to-machine communication and IoT traffic, it confronts sharply increasing security and privacy concerns due to the exponentially rising &#x201C;untrusted&#x201D; links and zero-day attacks in 5G and beyond networks. While security provisioning is important, its strict enforcement is known to significantly impact the service quality of the users. In this article, by discussing the tradeoff between tightly coupled provisioning of the quality of service and security performance of users, we first formulate an optimization problem to maximize the security levels subject to constraints specific to the considered IoD system. Then we demonstrate that the formulated problem is computationally hard. We describe existing methodologies that may be readily applicable to solve the problem, which may, however, not yield any solution even if a solution exists. To address this problem, we propose a simple but effective adaptive boosting-based method to maximize the security levels without significantly sacrificing network performance. The effectiveness of our proposed method is demonstrated and compared with existing methods using computer-based simulations.

How to increase the joint provision of ecosystem services by agricultural systems. Evidence from coffee-based agroforestry systems

CONTEXTAgricultural systems can provide ecosystem services (ES) beneficial for both the sustainability of farms and the quality of life for humans. Agriculture is regularly criticized for focusing technical management of cropping systems more on production services than on support or regulation services. To achieve the agroecological intensification of cropping systems, a joint provision of multiple ES is required. OBJECTIVEOur aim was to (i) understand the determinants of the provision of ES and (ii) analyze the relationships between these services in order to (iii) identify agroecological intensification pathways. We focused our study on four ES, which are (1) coffee production, (2) water quality preservation, (3) carbon sequestration and (4) biodiversity conservation, provided by coffee agroforestry systems in a small region in Nicaragua. METHODSA two-phase sampling scheme was implemented to measure and elucidate the provision of these services. First, we selected a large sample (82 coffee plots) to gain insight into and quantify the four ES. Secondly, we extracted a sub-sample (27 plots) showing variability in the provision of the four ES, to closely examine the determinants of the service most useful to farmers, coffee production. RESULTS AND CONCLUSIONThe results showed that carbon sequestration (in average 36 t.ha−1.yr−1) was not correlated with coffee yield (in average 1127 kg.ha−1.yr−1) and depended more on the presence of a few big trees in farm plots (Ø > 0.9 m) than on tree density. Yield increased with tree biodiversity up to a threshold (Shindex = 1.5), after which it clearly declined. The use of the most harmful pesticides to human health at higher doses than recommended did not lead to the highest yields. The most important determinants of coffee production were soil nitrogen content, soil pH, solar radiation, disease and weed incidence. Although reducing the shade tree density increased coffee production, this reduction was not necessarily related to a decrease in shade tree biodiversity and carbon sequestration, or an increase in water contamination potential. A few farmers actually achieved such high joint ES provision, in particular by selecting adequate shade trees grown at moderate densities. SIGNIFICANCEThe novelty of this article lies on an original method that consists in analyzing the ES provided by cropping systems in order to identify management strategies that are effective in providing a higher combined level of ES than those currently provided. We emphasize the importance of linking agricultural practices to the ES delivered, in order to gain an in-depth understanding of which technical levers are positively correlated with the determinants of the expected services.