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To prevent damages of machinery elements and enhancing life lubrication by using new surface engineering techniques.

A new “wet” coating technique offers an easy and promising route to modify steel surfaces. The design of surface coatings and the results of an official bearing test are presented.

Based on common bearing tests (e.g. DIN 51819), wear behaviour and tribological properties of modified surfaces are verified.

Our actual research proves an enhanced tribological behaviour in the case of improving surface properties. In contrast, to the common vapour deposition techniques the “wet” coating method seems to offer an alternative route to get surfaces with enhanced tribological properties.

The technique of “wet” coating offers an easy route to modify steel surfaces of all kinds of bearings.

Pre‐polymer coating provides a promising future technique for surface engineering.

Soil is a non-renewable and increasingly deteriorating resource, yet it is barely protected by European Union (EU) legislation. This constitutes a puzzling gap within the otherwise encompassing and progressive environmental policy of the EU. To explain the integration resistance of soil protection, I draw on insights from rationalist and sociological institutionalist theory. The institutional rigidity of the community method of environmental decision-making limits policy change to favorable interest constellations, but this constraint is usually compensated by agenda competition among the national environmental pioneers. However, successful agenda-setting depends on the skillful combination of political venues and issue frames. Matters of land politics, such as soil protection, are difficult to frame in terms that make them suitable for European policy venues. The theoretical argument is illustrated using an in-depth case study of the agenda-setting, negotiation, and eventual withdrawal of the ill-fated proposal for an EU soil framework directive, with a focus on the changing role of Germany. Reframing of soil politics as locally bound and as essentially national affair, subnational actors extended the conflict to include the German federal chamber as policy venue. As a result, Germany turned from “pusher by example” and first mover to “defensive front-runner,” successfully pursuing a blocking strategy.

The requirement of full cost recovery for water services including environmental and resource costs in accordance with the polluter pays principle in Art. 9 EU-Water Framework Directive is a unique provision in the history of the European environmental law. The wording of the provision is a compromise between the Council's and the Parliament's versions that mirrors different conceptual ideas on how to internalize environmental and resource costs. Art. 9 now contains a two-step concept for the achievement of the aim. The uniform implementation of the full cost-recovery calls for common accounting standards for the calculation of financial cost and a common methodology for the estimation of environmental and resource costs on the European level. In Germany, the requirements of the first step are partly fulfilled, but necessities of the second step are not being met at the moment.

The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in constraining their carbon emissions.

Semi-structured interviews are conducted with senior managers involved with managing their companies’ carbon emission risks. Analysis of the interview data is undertaken with a view to provision of insight to the impact of the regulatory framework imposed to deal with carbon emissions.

The findings reveal that regulation impacting companies’ economic interests rather than requiring mere disclosure compliance is much more likely to be behind focusing top management and board attention and use of management accounting techniques to set targets, measure performance and incentivise emission mitigation. However, there remains much scope for increased use of accounting professionals and accounting techniques in working towards a carbon-constrained economy.

The usual limitations associated with interpretation of interview data are applicable.

Under-use of management accounting techniques is likely to be associated with less than optimal constraint of carbon emissions.

Carbon emissions are accepted as being involved in harmful climate change. To the extent effective techniques are under-utilised in constraining emissions, harmful consequences for society are likely to be heightened unnecessarily.

The topic and data collected are original and provide valuable insights into the dynamics of management accounting technique use in managing carbon emissions.

A simple interaction‐potential model has been established to calculate the higher order elastic constants of intermetallic YbAl2 in the temperature range from 10‐300K. Temperature dependent second and third order elastic constants are used for the determination of the ultrasonic attenuation, velocity, Grüneisen numbers, Acoustic‐coupling constants, and thermal relaxation time at the different temperatures. Temperature dependency of the ultrasonic properties of YbAl2 is similar at low temperatures to that of pure metals and the low carrier heavy fermion systems ‐ LaSb, YbAs and YbP having simple NaCl‐type structures. Thermal energy density makes significant contribution to the total attenuation in the compound at the higher temperatures from 100‐300K. Effect of the magnetic field on the ultrasonic attenuation is also evaluated using the magneto resistance data. At 100K, the effect of the magnetic field becomes insignificant. The attenuation decreases with the field at 3K to 50K.

In the public debate, immigration is often viewed as a threat to the access and the quality of health care services. The health needs of immigrants and refugees pose new challenges to health care systems. This chapter reviews the recent economic literature on immigration and health. We discuss the main methods used to study the health immigrant trajectories and the effects of immigration on demand and supply of health care in both destination and sending countries.

The contribution draws upon the protests against a proposed trade deal between the European Union (EU) and the United States as an example of the potential to identify as European citizens. It is relevant given the multiple challenges the EU is currently facing, particularly a crisis of democratic legitimacy. While trust in EU institutions is at a historic low, some citizens – such as the Anti-Transatlantic Trade and Investment Partnership (TTIP) protestors – want to have a say in EU decision-making. The resulting conflicts should not be misunderstood as a threat. Instead, the author’s suggestion here is that democratic conflict has the potential to contribute to the politicisation and the identification of citizens with the European project. Following this line of thought, the potential of the Anti-TTIP protests lies in a civic democratisation of the EU through conflict. The author focusses on protestors’ participation experiences and their self-understanding processes as European citizens. The author explores the different ways in which protestors experience themselves as European citizens which aims to open up the discourse about the multiplicity of European citizenship. This variety of meanings ascribed to European citizenship is not regarded as a danger, but as the potential to enrich Europe with new ways of being and acting as European citizens.

The impact of financial reforms and financial development on an economy has received considerable attention over the recent past. This paper aims to investigate whether financial liberalisation and financial development increase the likelihood financial crises in Southern African development community (SADC) countries.

Due to the binary nature of the dependent variable, the logit model is used for the analysis using data for the period 1990 to 2015.

The results showed that financial liberalisation captured by real interest rates reduces the likelihood of financial crises. Furthermore, regulatory quality strengthens this reductive effect of financial liberalisation on the probability of financial crises. On the other hand, financial development represented by bank credit increases the incidence of financial crises. The results also suggest that financial liberalisation may increase the likelihood of financial crises indirectly through financial development.

The study recommends that a sound regulatory and supervisory framework be established as well as institutional quality raised to curb the effect of financial development on the incidence of financial crises.

There is scant evidence on the role that financial liberalisation and financial development play in the incidence of financial crises in the SADC. This study incorporates the effect of institutional quality in the analysis which has been neglected by most studies on financial reforms in SADC countries. A number of recent studies in SADC countries conclude that financial development resulting from financial reforms, may hinder economic growth. Therefore, this study sheds light on this negative relationship.

The purpose of this paper is to investigate the effect of including letter repetition commonly found within social media text and its impact in determining the sentiment scores for two major airlines in Malaysia.

A Sentiment Intensity Calculator (SentI-Cal) was developed by assigning individual weights to each letter repetition, and tested it using data collected from official Facebook pages of the airlines.

Evaluation metrics indicate that SentI-Cal outperforms the baseline tool Semantic Orientation Calculator (SO-CAL), with an accuracy of 90.7 percent compared to 58.33 percent for SO-CAL.

A more accurate sentiment score allows airline services to easily obtain a better understanding of the sentiments of their customers, hence providing opportunities in improving their airline services.

Proposed mechanism calculates sentiment intensity of social media text by assigning individual weightage to each repeated letter and exclamation mark thus producing a more accurate sentiment score.

The purpose of this paper is to explore the perceptions of self-initiated professional expatriates about their subjective/intangible and objective/tangible successes in both home and host countries.

This is an empirical study using a survey methodology that included a sample of 211 (Male = 120 and Female = 91) employed professionals from India. Structural equation modeling, ANOVA and t-tests were used to analyze the data.

This study is unique in examining a sample from a homogeneous population from one country with one segment deciding to be SIEs while the other segment decided to return to their home country. The application of personal initiative (PI) theory and the theory of intrinsic motivation to SIEs is also relatively new. The focus on female professional SIEs from an emerging market to an advanced economy adds value to this study. The results have implications for employers and policy makers as well as US universities.

This study is unique in examining a sample from a homogenous population from one country with one segment deciding to be SIEs while the other segment deciding to return to their home country. The application of personal initiative (PI) theory to SIEs is also relatively new. The focus on female professional SIEs from an emerging market to an advanced economy adds value to this study. The results have implications for employers and policy makers as well as to US universities.