No / This paper contributes to our understanding of compliance with non-mandatory statements of best practice. Specifically, we examine the efficacy of agency-related mechanisms on the degree of disclosure compliance with the ASB Statement on interim reports. Using data drawn from a sample of 259 UK companies listed on the London Stock Exchange, we show that although overall disclosure compliance is high (74.5% of the items of information being disclosed), companies do not fully comply with the ASB Statement on interim reports. We employ an ordinary least square (OLS) regression model to establish whether selected company-specific and corporate governance characteristics (proxying for agency-related mechanisms) are related to the degree of disclosure compliance. Our results indicate that multiple listing, company size, interim dividend and new share issuance are positively associated with the degree of compliance. We also find that the degree of disclosure compliance is positively associated with auditor involvement, audit committee independence and audit committee financial expertise. These results have important implications for policy because they suggest that whilst agency-related mechanisms may motivate compliance with best practice non-mandatory statements, full compliance may be unattainable without regulations.

Yes / Data envelopment analysis (DEA) is a technique for identifying the best practices of a given set of decision-making units (DMUs) whose performance is categorized by multiple performance metrics that are classified as inputs and outputs. Although DEA is regarded as non-parametric, the sample size can be an issue of great importance in determining the efficiency scores for the evaluated units, empirically, when the use of too many inputs and outputs may result in a significant number of DMUs being rated as efficient. In the DEA literature, empirical rules have been established to avoid too many DMUs being rated as efficient. These empirical thresholds relate the number of variables with the number of observations. When the number of DMUs is below the empirical threshold levels, the discriminatory power among the DMUs may weaken, which leads to the data set not being suitable to apply traditional DEA models. In the literature, the lack of discrimination is often referred to as the “curse of dimensionality”. To overcome this drawback, we provide a simple approach to increase the discriminatory power between efficient and inefficient DMUs using the well-known pure DEA model, which considers either inputs only or outputs only. Three real cases, namely printed circuit boards, Greek banks, and quality of life in Fortune’s best cities, have been discussed to illustrate the proposed approach. / panish Ministry of Economy, Industry and Competitiveness (Ministerio de Economía, Industria y Competitividad), the State Research Agency (Agencia Estatal de Investigación) and the European Regional Development Fund (Fondo Europeo de Desarrollo Regional) under grant MTM2016-79765-P (AEI/FEDER, UE).

Yes / Purpose Pharmaceuticals are a key input into healthcare operations and so their effective management is vital. This issue is of key importance in Thailand and is aligned with the Thailand’s 2nd National Logistics and Supply Chain Research Strategies (2012-2016) focusing on healthcare green logistics. Pharmaceuticals in hospitals account for more than 50% of the total hospital purchasing budget. Moreover, the overuse of medicine was generally found to be prevalent in Thai hospitals despite serious financial concerns. The aim of this study was twofold: Phase (i) to investigate the movement and lifecycle of pharmaceuticals within Thai hospital sites and Phase (ii) identify the GL practices that effectively control/minimize the use of pharmaceuticals. Research Approach Using a case research method six hospitals were examined, to give coverage of the different types/sizes, locations and a range of environmental performance issues. Hospital visits were undertaken during January to July 2014, to obtain data by using a multi-method approach: interviews, documentation reviews and in situ observation. Purposive respondent sampling was undertaken to ensure that data was collected from staff with experience of pharmaceutical management and a bespoke form of content analysis used for the data review before further cross-case analysis. Findings and Originality The result of Phase (i) revealed that pharmaceutical flows appeared to be sophisticated and problematic, caused by issues such as limited budget allocation, ineffective governmental processes, and the over-prescribing of medicine for chronic patients. The findings also identified effective GL practices such as: (i) prescribing medicines for only 1-2 months for some patient conditions/drug types and increasing the frequency of follow-up reviews, (ii) conducting a medicines return programme and (iii) having a clearly defined system of pharmaceutical product review. The outcomes of the study proposed key practices to support a Sustainable Health System at both policy and hospital levels. Within this were: (i) a representation of stakeholder views, (ii) the provision of healthcare education and communication, (iii) addressing self-health management issues and (iv) planned system review and improvement. The design and execution of such a system should be grounded in Thailand’s Sufficiency Economy Philosophy (SEP) concept. Research Impacts In the GL research paradigm public healthcare, developing nations, human elements and life-cycle products have received limited attention; this study therefore contributes to the reduction of these gaps. The SEP concept was highly recommended by the United Nations, instead of Sustainable Development, in addressing GL practices in Thai culture to promote sustainable health standards and this underpins the focus and the originality/impact of this study. Practical Impacts This study recommends that staff in Thai hospitals focus on effective pharmaceutical management to contribute to the sustainability of good GL practices (as identified) and to the design and delivery of a Sustainable Health System in Thailand. The study presents guidance and support to do this.

The effect of urbanization on previously agricultural watersheds is an increasingly important issue for watershed planners. Urbanization increases runoff and pollutant loadings to the watershed outlet. Watershed planners in areas that previously had little impervious cover must now consider the effects of new roads and buildings on hydrologic processes. The ANSWERS-2000 watershed model was modified to simulate watersheds with mixtures of agricultural and urban areas. In addition, components were added to simulate atmospheric deposition and urban management practices, including wet ponds, dry ponds, and infiltration trenches. The modified model was evaluated on two watersheds in Blacksburg, Virginia, including a subwatershed of Stroubles Creek and a large parking lot on the Virginia Tech campus with a dry pond at its outlet. The model predicted the hydrology and pollutant losses for the year 1999 from the Stroubles Creek watershed within 50% of the observed values after calibration. Prediction errors were much higher for the parking lot and dry pond simulation of the period of time from August 1995 to February 1996. For the parking lot inflow to the dry pond, errors ranged from 0 to 100%. For the dry pond effluent, errors for runoff and sediment losses were -11.5 and 60.1%, respectively, and nutrient losses were poorly predicted (greater than 100% error). There was considerable uncertainty as to the quality of the observed data and this may account for some of the predicted sediment and nutrient loss errors. The modified model was applied to the Battlefield Green Watershed in Hanover County, Virginia to demonstrate the watershed response to development in that watershed. As simulated, sediment and nutrient losses were 30 to 50 times higher after development. The model is intended for use on watersheds with an impervious cover of 30% or less, due to the increased difficulty in accurately quantifying the hydrology of highly urbanized watersheds and because of uncertainty in atmospheric deposition rates on such watersheds. The pond subroutines are very simplified, and limit simulation to ponds with simple geometries. / Master of Science

Assessment tools were developed to address the need for a low cost, rapid method of quantifying the quality of agricultural best management practices (BMPs). Best management practices are either cost-shared, where some or all of the capital costs of the practice were subsidized with federal, state, or local funds, or non cost-shared, where the cost of the practice and its upkeep is paid for by the landowner or farm operator. Cost-share practices are required to comply with state standards, while non cost-share practices are not subject to any standards. For this study, BMP quality is defined as the adherence to design, site selection, implementation, and maintenance criteria relating to water quality as specified by state and federal agencies promoting BMP implementation. The two objectives of this research were: 1. develop a set of assessment tools to quantify the quality of agricultural best management practices in a rapid low-cost manner, and 2. test the tools and determine if differences in quality exist between cost-share and non cost-share BMPs in the James River Basin of Virginia. Assessment tools were developed for sixteen practices: alternative water systems, stream fencing, streambank stabilization, grass filter strips, wooded buffers, permanent vegetative cover on critically eroding areas, permanent vegetative cover on erodible cropland, reforestation of erodible crop and pasture land, animal waste storage facilities, grazing land protection systems, loafing lot management systems, late winter split application of nitrogen on small grains, protective cover for specialty crops, sidedress application of nitrogen on corn, small grain cover crops-fertilized and harvested, and small grain cover crops for nutrient management. Assessment tools were developed using both Virginia BMP standards and expert knowledge. Virginia Department of Recreation and Conservation (DCR) and Virginia and national Natural Resource Conservation Service (NRCS) BMP standards were collected and sorted into the four quality component categories; design, site selection, implementation, and maintenance. Standards that pertained directly to a BMPs' potential to protect water quality were translated into question format. Multiple-choice or yes/no questions were used as often as possible to avoid potential bias and for ease of processing. Assessment tool development involved an iterative process that included input from a research team (university-based researchers) and an expert team (public and private sector professionals and practitioners responsible for BMP design and assessment). One hundred and fifty-five cost-shared BMPs and 150 non cost-shared BMPs were assessed on 128 independent farms in the James River Basin of Virginia over a period of four months. The assessment tools were loaded onto a personal digital assistant (PDA), which facilitated data collection and eliminated the need for data transcription. Data collected on the PDA were uploaded periodically to a computer database. A digital camera was used to develop a photographic record of the assessed BMPs. Best management practice quality scores were based on five-point scale, with one being the lowest quality score and five as the highest. Statistical analyses conducted on both the overall quality scores and the quality component scores, indicate that there is not a strong significant difference (p = 0.05) in quality between the cost-shared and non cost-shared BMPs assessed for this study. Statistically significant differences between cost-share and non cost-share practices did, however, exist. For the filter/buffer strips practices (grass filter strips and wooded buffers), the implementation quality component cost-share mean (3.35) and the non cost-share mean (3.88) were statistically different at the 0.05 level (p-value = 0.026). One other statistically significant difference was found. For stream fencing, the overall quality cost-share mean was 4.68 while the non cost-share mean was 4.20; the means are statistically different at the 0.05 level (p-value = 0.043). Statistical analyses were performed to determine if age of practice, farm size, or Soil and Water Conservation District (SWCD) had effects on the BMP quality. No statistically significant differences (p = 0.05) were found relating to the age of an assessed BMP or farm size. One SWCD, the Robert E. Lee district, had a statistically significant difference in the design quality component means; cost-share mean = 4.21, non cost-share mean = 2.94 with a p-value of 0.048. The statistically significant differences that were detected do not establish a clear trend; it appears that for the BMPs assessed here the qualities of cost-share and non cost-share practices are roughly equal. The fact that cost-share practices and non cost-share practices do appear to be roughly equal may be the result of education and outreach programs sponsored by Virginia's SWCDs and Virginia Cooperative Extension. Non cost-share practices may be of equal quality to cost-share practices because those implementing BMPs without the benefit of cost-share may have a greater stake (both financial and personal) in those practices performing well. If no statistically significant difference in quality exists between cost-share and non cost-share practices, then non cost-share practices should be treated equally when accounting for BMPs in NPS pollution in watershed management and computer modeling. Currently, only cost-share practices are included in computer models, in part because these are the only practices tracked by the existing BMP establishment infrastructure. Estimating the numbers and distribution of non cost-share practices and incorporating them into NPS water quality modeling efforts will more accurately reflect the steps agricultural producers have and are taking to decrease the amount of NPS pollution reaching water bodies. Additionally, policy regarding NPS pollution and BMPs should reflect the apparent equal qualities of cost-share and non cost-share practices. The assessment tools developed as a part of this study can potentially be applied to determine the quality of BMPs on basin or state-wide scales to give policy makers a better understanding of the practices and populations that the policies are created for. Moreover, BMP quality scores have the potential to be used as a surrogate measure for BMP performance. Further research recommendations include correlating BMP quality scores with BMP performance, wider scale testing of the tools, continued revision of the tools, and using the assessment tool scores to diagnose BMP quality problems. / Master of Science

This paper investigates the persistence of agricultural practices funded by the California Department of Food and Agriculture's Office of Environmental Farming and Innovation (CDFA OEFI). The central inquiry revolves around determining the most effective behavior model for analyzing persistence, comparing the Reasoned Action Approach (RAA), Comprehensive Action Determination Model (CADM), and CADM augmented with structural variables. The study's methodology integrates literature review, analysis of OEFI-funded practices, and statistical modeling to assess persistence levels. Contrary to existing literature, our findings reveal significantly higher levels of persistence than anticipated. Moreover, through model comparison, CADM augmented with political economic variables emerges as the superior model for analyzing and predicting persistence in agricultural practices funded by CDFA OEFI. These results contribute to a deeper understanding of behavioral determinants in sustainable agricultural practices and offer insights into optimizing policy interventions for long-term practice adoption and environmental impact.

This study assesses the influence of writing center tutorials on student writing and presents tutoring best practices. Writing center scholars have emphasized the need for evidence-based studies to understand how one-on-one tutorials influence student writing practices. After examining twenty tutorial recordings along with their pre-and post-intervention drafts in two state universities (ten in each university), the author traced the influence of writing center tutorials on students' post-session revisions and identified tutoring best practices. The findings show that all the twenty students included in the study followed up on the issues addressed in their tutorials, in some form or the other, in their post-session drafts. In terms of tutoring strategies, the findings revealed that although most of the tutors in the study could identify and speak about global concerns (i.e. development, structure, purpose, audience), many lacked specific strategies to address these concerns effectively. To address this concern, this study identifies tutoring best practices related to global concerns. Furthermore, the findings also revealed that the tutors faced challenges navigating the directive/non-directive continuum of tutoring. To address this concern, this study presents tutoring best practices to demonstrate how tutors can shift flexible between directive and non-directive strategies during a session. / Ph. D. / Writing center scholars have emphasized the need for evidence-based studies to develop a deeper understanding of how one-on-one writing center tutorials influence student writing practices. My aim in this study was to examine how writing center tutorials influence student writing and to identify tutoring best practices. To assess how writing center tutorials influence student writing practices, I asked this question: Do students carry over what is discussed in their writing center sessions into their post-session drafts? To assess tutoring best practices, I asked: What tutoring strategies influenced students to revise their drafts? To examine these two questions, I recorded twenty writing center tutorials in two state universities (ten in each university) and collected the drafts that students brought to their tutorials (i.e. the pre-intervention drafts) as well as the drafts that students revised after their tutorials (i.e. the post-intervention drafts). By comparing the pre-and post-intervention drafts and listening to the tutorial recordings, I was able to determine not just what issues were discussed in each of the twenty tutorials, but also how much of this discussion was carried over by students in their post-intervention drafts. As a result, I was able to demonstrate how students make use of their writing center instruction after attending a writing center session. In other words, I was able to show what aspects of a session students’ carried over into their post-intervention draft. My analysis revealed that all the twenty students included in my study incorporated their tutors’ suggestions, in some form or the other, in their post-intervention drafts. Thus, I was able to show the various ways in which a writing center tutorial can influence student revisions. I also used my data to identify tutoring best practices. For instance, my data revealed that although most of the tutors in the study could identify and speak about global concerns in a student’s paper (i.e. development, structure, purpose, audience), many lacked specific strategies to address these concerns effectively. To address this need, I examined the tutoring strategies used by the tutors in my study to address such global concerns and identified best practices related to such interventions. I also analyzed my data to examine how tutors use directive (i.e. providing direct instructions or suggestions) and nondirective (i.e. engaging students by soliciting their views) methods of tutoring. Although many writing center scholars and practitioners recommend using a flexible approach to alternate between these two methods depending on the nature of each session, tutors often find it challenging to do so in actual practice. Through my analysis, I identified best practices to demonstrate how tutors can adopt a flexible approach between directive and non-directive tutoring strategies. Such tutoring best practices can be a useful resource for tutor training programs and contribute to the overall development of writing center pedagogy.

Due to development of once natural landscapes, also referred to as urbanization, stormwater management has evolved in an effort to address and counteract impairment of waterways in the United States by extensively implementing best management practices (BMPs) or Green Stormwater Infrastructure (GSI). Facilities are installed without any requirement of long-term monitoring; instead relying on lab-tested or assumed pollutant removal efficiencies that often do not translate into field implementation and do not perform as intended and required by regulatory agencies. Monitoring studies have often been applied with variable standards, which lead to inconsistent results and inconclusive data. This study aims to synthesize essential components of a GSI monitoring program based on a review of existing programs (Technology Assessment Protocol – Ecology [TAPE], Technology Assessment Reciprocity Partnership [TARP], etc.). Data from past protocols was used in tandem with historic precipitation data to develop a methodology for creating a local or small region-specific protocol. This methodology was applied to the case study area of Fairfax, Virginia. Results from the study indicate that historic precipitation data and past protocol recommendations can be effectively applied in a local setting to create a more suitable protocol adapted for GSI monitoring in order to confirm designed efficiency. / Master of Science / Due to development of once natural landscapes, also referred to as urbanization, stormwater management has evolved in an effort to address and counteract impairment of waterways in the United States by extensively implementing best management practices (BMPs) or Green Stormwater Infrastructure (GSI). Facilities are installed without any requirement of long-term monitoring; instead relying on lab-tested or assumed pollutant removal efficiencies that often do not translate into field implementation and do not perform as intended and required by regulatory agencies. Monitoring studies have often been applied with variable standards, which lead to inconsistent results and inconclusive data. This study aims to synthesize essential components of a GSI monitoring program based on a review of existing programs (Technology Assessment Protocol – Ecology [TAPE], Technology Assessment Reciprocity Partnership [TARP], etc.). Data from past protocols was used in tandem with historic precipitation data to develop a methodology for creating a local or small region-specific protocol. This methodology was applied to the case study area of Fairfax, Virginia. Results from the study indicate that historic precipitation data and past protocol recommendations can be effectively applied in a local setting to create a more suitable protocol adapted for GSI monitoring in order to confirm designed efficiency.

Construction and maintenance can have huge implications on the long-term functioning of GSI facilities. GSI facilities investigated were bioretention, permeable pavement, sand filters, infiltration trenches, and vegetated swales. This study first highlights the most important construction and maintenance items based on relevant studies and state stormwater manuals. Fairfax County, VA was used as a case study to evaluate the County's current stormwater program and illuminate common maintenance issues found for each GSI type. Data analysis of 3141 inspection records illustrated particular deficiencies for each GSI type and that there are differences between public and private facilities, most likely depending on site conditions and frequency of routine maintenance. Sediment accumulation was found to be the most common maintenance issue (27.8% of inspections), supporting the importance of adequate pretreatment and good housekeeping when implementing GSI. The Northern Virginia Soil and Water Conservation District (NVSWCD) performed a study surveying 63 public bioretention facilities in which they measured ponding depth, filter media depth, ponding area, and infiltration rates. The NVSWCD concluded that deficiencies found in facilities could mostly be attributed to inadequacies during construction. By comparing current post-construction inspections performed by the County to the NVSWCD data, it was found that these County inspections are failing to detect these inadequacies in bioretention facilities from improper construction. It is recommended that MS4s thoroughly record and track construction and post-construction inspection items to improve the longevity of its facilities and better inform future decision making regarding GSI. / Master of Science / Studies have shown that the proper construction and maintenance of green stormwater infrastructure (GSI) is a critical factor concerning its long-term performance; however, little research has been conducted on the necessary protocols and frequency to ensure its longevity. Many MS4s and stormwater managers are implementing these facilities without providing the adequate institutional framework to ensure the proper construction and maintenance. This study concentrates on illuminating the construction and maintenance factors critical for the performance of GSI. Facility types investigated were bioretention, permeable pavement, sand filters, infiltration trenches, and vegetated swales. The effects of local site-conditions and level of routine maintenance on frequency of facility deficiencies was quantified using 3141 records of maintenance and inspection data from Fairfax County, VA. Sediment and debris accumulation were found to be the most common deficiency highlighting the importance of good housekeeping and pretreatment devices. The Northern Virginia Soil and Water Conservation District (NVSWCD) performed a comprehensive review of 63 bioretention facilities in which they inspected elements considered critical to pollutant removal performance including ponding depth, filter media depth, and infiltration rates. By comparing the findings from the NVSWCD to current post-construction inspections performed by the County, it was found that current inspection protocols are missing important design components of bioretention facilities. This study also highlights the importance of thorough and thoughtful databases to track and record inspection and maintenance data surrounding GSI. The proper construction and maintenance of GSI is ultimately dependent on a multitude of factors including site-conditions, facility design specifications, and institutional support.

Yes / Recruiting isolated older adults to clinical trials is complex, time-consuming and difficult. Previous studies have suggested querying existing databases to identify appropriate potential participants. We aim to compare recruitment techniques (general practitioner (GP) mail-outs, community engagement and clinician referrals) used in three randomised controlled trial (RCT) studies assessing the feasibility or effectiveness of two preventative interventions in isolated older adults (the Lifestyle Matters and Putting Life In Years interventions). Methods: During the three studies (the Lifestyle Matters feasibility study, the Lifestyle Matters RCT, the Putting Life In Years RCT) data were collected about how participants were recruited. The number of letters sent by GP surgeries for each study was recorded. In the Lifestyle Matters RCT, we qualitatively interviewed participants and intervention facilitators at 6 months post randomisation to seek their thoughts on the recruitment process. Results: Referrals were planned to be the main source of recruitment in the Lifestyle Matters feasibility study, but due to a lack of engagement from district nurses, community engagement was the main source of recruitment. District nurse referrals and community engagement were also utilised in the Lifestyle Matters and Putting Life In Years RCTs; both mechanisms yielded few participants. GP mail-outs were the main source of recruitment in both the RCTs, but of those contacted, recruiting yield was low (< 3%). Facilitators of the Lifestyle Matters intervention questioned whether the most appropriate individuals had been recruited. Participants recommended that direct contact with health professionals would be the most beneficial way to recruit. Conclusions: Recruitment to the Lifestyle Matters RCT did not mirror recruitment to the feasibility study of the same intervention. Direct district nurse referrals were not effective at recruiting participants. The majority of participants were recruited via GP mail-outs, which may have led to isolated individuals not being recruited to the trials. Further research is required into alternative recruitment techniques, including respondent-driven sampling plus mechanisms which will promote health care professionals to recruit vulnerable populations to research. / Medical Research Council (grant number G1001406); Sheffield Health and Social Research Consortium; National Institute for Health Research Public Health Research programme (project number 09/ 3004/01)