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Not AvailableThe study was conducted on 120 farmers and 30 agricultural researchers each of two states, viz. Maharashtra and Karnataka to delineate the constraints in adoption of polyhouse. The farmers faced environmental, technical, labour, economic and marketing constraints in harnessing profitability and sustainability of this technology. The major constraints in rapid adoption were high initial investment, poor availability of quality planting material and inputs, poor post-harvest infrastructure and absence of price policy measures. Farmers of Maharashtra were found to be better placed with respect to market access and availability of quality planting material. All the stakeholders agreed that R&D initiatives were required to develop low cost designs and reduce the cost of cultivation under polyhouse. Farmers’ ability to successfully integrate this technology to suit their socio-economic and agro-ecological conditions would further affect its profitability and sustainability.Not Availabl

A study of uncertainty expressions in Australian accounting and auditing standards

Australian auditors' interpretation of selected key uncertainty expressions, such as virtual certainty, expected, reasonable assurance and possible, contained in Australian accounting and auditing standards is examined. Auditors demonstrated a reasonably high degree of variability in the interpretation of uncertainty expressions. In view of the proliferation of uncertainty expressions within international and Australian accounting and auditing standards, this lack of consistency in interpretation of uncertainty expressions raises some serious concerns. Compared with the less experienced auditors, the more experienced auditors demonstrated greater variability in their interpretations of uncertainty expressions. Contrary to expectations, the study did not find any difference in judgments between auditors in Big 5 and non-Big 5 firms