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AbstractUsing nationally representative data, we estimate intergenerational persistence in health in India. Results from the instrumental variable method show that children of anemic mothers are more likely to be anemic, with an intergenerational health correlation of 0.26. Results are robust to the inclusion of confounding factors including the mother’s height. We find that the correlation between mothers’ anemic status and children’s anemic status differs by wealth quintile, indicating that economic status may play a role in the persistence of poor health across generations in developing countries.JEL ClassificationI10, I14, O15

This article analyses the role of third parties in the enforcement of the Foreign Subsidy Regulation (FSR). It focuses on competitors, customers, and suppliers – market participants directly affected by distortive foreign subsidies – as a special form of third parties. Third parties might have a vested interest in the enforcement of the FSR against subsidy beneficiaries because they could be affected by the distortive effects of foreign subsidies. Third parties may also be of value in the FSR enforcement through detection, involvement in Commission procedures, or through private enforcement measures. Consequently, the article investigates complaints, participation in Commission FSR proceedings, judicial review, and private enforcement in national courts. It draws some conclusions and comparisons with third party enforcement in other areas of EU law, notably EU State aid, competition, merger control and trade law, but it works out the unique approach for third party enforcement of the FSR. Despite the FSR’s gap-filling function, it deviates significantly from third party enforcement in other areas of EU law, as it only provides limited options for such third-party enforcement.

This article pilots ChatGPT in tackling the most challenging part of science learning and found it successful in automation of assessment development, grading, learning guidance, and recommendation of learning materials.

This study specifically investigates the impact of economic policy uncertainty (EPU) on travel and leisure (TL) companies' debt holdings policy. To the best of our knowledge, there is a momentous gap in exclusively conducting the impact of EPU on the debt holdings policy behavior of Western European firms operating in the TL sector and its sub-sectors, namely the airlines, gambling, hotels, recreational services, restaurants and bars, and travel and tourism. In this sector, external financing is strongly needed to finance enormous investments and replace, expand, and modernize tangible and intangible assets. To fill the gap, the present study selects 92 publicly listed TL companies operating in Western Europe's top tourist destinations, namely, the UK, Germany, France, Spain, and Italy, and performs both the static and dynamic panel data estimation approaches during the 2005-2019 period. The results reveal that the EPU negatively impacts TL firms' debt holdings, implying that firms tend to decline in debt levels by rising EPU. Consequently, the results highlight that the level of EPU matters, and firms' debt ratios are relatively lower in countries having a higher EPU and vice versa. Besides, the results underscore that the EPU negatively impacts firms' debt holdings in each sub-sector; however, the negative effect is most prominent on the debt ratios of the firms, particularly those operating in gambling, hotels, travel, and tourism, and also recreational services sub-sectors. The results are robust and have important suggestions for regulatory bodies, policymakers, and firms' managers.

SYNOPSIS The financial statement auditor’s identification of fraud risk factors, their assessment of fraud risk, and their fraud risk responses are key to the auditor’s consideration of fraud and fraud detection. Given that the last review of research related to the search for fraud during the audit occurred nearly a decade ago, we provide a summary of recent academic research to update and inform practitioners, researchers, standard setters, regulators, and other stakeholders in the financial reporting process. We categorize and summarize findings from recent academic studies that focus on the auditor’s identification, assessment, and responses to fraud risks. Implications for practice are presented for each of these areas, along with topics and questions for future research. JEL Classifications: M40; M41; M42; M48.

AbstractWe study why Social Security benefit claiming is concentrated at two ages, 62 and the full retirement age, and provide three main findings. First, we show that claiming behavior can be well explained by a parsimonious life‐cycle model with fully rational agents. The two key mechanisms are (i) the strong unwillingness to hold annuities and (ii) the effects of the earnings test. Second, we show that current rules distort claiming and labor supply decisions, and eliminating these distortions results in large welfare gains. Finally, we show that claiming decisions can be used to sharpen the identification of important preference parameters.

We use new administrative data that link detailed information on Canadian student loan recipients with their repayment and income histories from the Canada Student Loans Program, income tax filings, and postsecondary schooling records to measure the extent to which student borrowers adjust loan repayments to insure against income variation. Loan payments are shown to increase in income, more so in early years and for individuals with higher initial debt. We estimate that on average an unexpected $1,000 change in annual income is associated with a $30 change in loan payment. Loan repayments are also used to absorb persistent income variation.

Currently, more and more growers are transitioning to the use of over-the-row machine harvesters for harvesting fresh market blueberries. This study assessed the microbial load of fresh blueberries harvested by different methods. Samples (n = 336) of ‘Draper’ and ‘Liberty’ northern highbush blueberries, which were harvested using a conventional over-the-row machine harvester, a modified machine harvester prototype, ungloved but sanitized hands, and hands wearing sterile gloves were collected from a blueberry farm near Lynden, WA, in the Pacific Northwest at 9 am, 12 noon, and 3 pm on four different harvest days during the 2019 harvest season. Eight replicates of each sample were collected at each sampling point and evaluated for the populations of total aerobes (TA), total yeasts and molds (YM), and total coliforms (TC), as well as for the incidence of fecal coliforms and enterococci. The harvest method was a significant factor (p < 0.05) influencing the TA and TC counts, the harvest time was a significant factor influencing the YM counts, while the blueberry cultivar was an insignificant (p > 0.05) factor for all three indicator microorganisms. These results suggest that effective harvester cleaning methods should be developed to prevent fresh blueberry contamination by microorganisms. This research will likely benefit blueberry and other fresh fruit producers.