Search results

1 – 10 of 794
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 December 2003

Liyu Yang, Carl K. King and Joseph B. Bernstein

Liquid encapsulation techniques have been used extensively in advanced semiconductor packaging, including applications of underfilling, cavity‐filling, and glob top encapsulation…

965

Abstract

Liquid encapsulation techniques have been used extensively in advanced semiconductor packaging, including applications of underfilling, cavity‐filling, and glob top encapsulation. Because of the advanced encapsulation materials and the automatic liquid dispensing equipment involved, it is very important to understand the encapsulation material characteristics, equipment characteristics, encapsulation process development techniques in order to achieve the encapsulation quality and reliability. In this paper, the authors will examine the various considerations in liquid encapsulation applications and address the concerns on material characterization, automatic liquid dispensing equipment/process characterization and the encapsulation quality and reliability. The discussions will be helpful for future material and process development of semiconductor packages.

Details

Microelectronics International, vol. 20 no. 3
Type: Research Article
ISSN: 1356-5362

Keywords

Access Restricted. View access options
Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…

2713

Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Details

International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Access Restricted. View access options
Article
Publication date: 27 May 2024

King Carl Tornam Duho, Emmanuel Tetteh Asare, Abraham Glover and Divine Mensah Duho

This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

576

Abstract

Purpose

This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

Design/methodology/approach

Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.

Findings

The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.

Practical implications

The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.

Originality/value

This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 7
Type: Research Article
ISSN: 1472-0701

Keywords

Available. Open Access. Open Access
Article
Publication date: 2 September 2019

King Carl Tornam Duho and Joseph Mensah Onumah

The purpose of this paper is to examine the impact of intellectual capital and its components on bank diversification choice.

5262

Abstract

Purpose

The purpose of this paper is to examine the impact of intellectual capital and its components on bank diversification choice.

Design/methodology/approach

Both asset and income diversification are computed and an unbalanced panel data set of 32 banks covering the period 2000–2015 have been used. The panel corrected standard error regression has been used to account for serial correlation and heteroscedasticity.

Findings

The study found that intellectual capital determines the choice of diversifying. Precisely, intellectual capital motivates asset diversity but it dissuades income diversification. Human capital and structural capital are major components that determine asset diversity decisions. Income diversification decision, in this case to choose a focus strategy, is determined by human capital. This gives credence for the human capital theory in Ghana. Competition encourages a focus strategy. Bank size and leverage enhances income diversification while stock exchange listing and government ownership fosters the focus strategy.

Practical implications

Diversification strategy, knowledge base of staff, corporate governance and internal control have been considered as factors leading to the collapse of some Ghanaian banks in 2017–2018. The study provides relevant insights for regulators, decision support units and corporate boards. Intellectual capital and value added metrics should be used for modelling and decision making as they have value relevance.

Originality/value

This is a premier study that has examined the nexus between diversification strategy and intellectual capital in banks.

Details

Asian Journal of Accounting Research, vol. 4 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Access Restricted. View access options
Book part
Publication date: 2 December 2013

David Norman Smith

The aim of this chapter is to argue that charisma is a collective representation, and that charismatic authority is a social status that derives more from the “recognition” of the…

Abstract

Purpose

The aim of this chapter is to argue that charisma is a collective representation, and that charismatic authority is a social status that derives more from the “recognition” of the followers than from the “magnetism” of the leaders. I contend further that a close reading of Max Weber shows that he, too, saw charisma in this light.

Approach

I develop my argument by a close reading of many of the most relevant texts on the subject. This includes not only the renowned texts on this subject by Max Weber, but also many books and articles that interpret or criticize Weber’s views.

Findings

I pay exceptionally close attention to key arguments and texts, several of which have been overlooked in the past.

Implications

Writers for whom charisma is personal magnetism tend to assume that charismatic rule is natural and that the full realization of democratic norms is unlikely. Authority, in this view, emanates from rulers unbound by popular constraint. I argue that, in fact, authority draws both its mandate and its energy from the public, and that rulers depend on the loyalty of their subjects, which is never assured. So charismatic claimants are dependent on popular choice, not vice versa.

Originality

I advocate a “culturalist” interpretation of Weber, which runs counter to the dominant “personalist” account. Conventional interpreters, under the sway of theology or mass psychology, misread Weber as a romantic, for whom charisma is primal and undemocratic rule is destiny. This essay offers a counter-reading.

Details

Social Theories of History and Histories of Social Theory
Type: Book
ISBN: 978-1-78350-219-6

Keywords

Access Restricted. View access options
Article
Publication date: 26 August 2021

Hong-Chuong Tran, Yu-Lung Lo, Trong-Nhan Le, Alan Kin-Tak Lau and Hong-You Lin

Depending on an experimental approach to find optimal parameters for producing fully dense (relative density > 99%) Inconel 718 (IN718) components in the selective laser melting…

540

Abstract

Purpose

Depending on an experimental approach to find optimal parameters for producing fully dense (relative density > 99%) Inconel 718 (IN718) components in the selective laser melting (SLM) process is expensive and offers no guarantee of success. Accordingly, this study aims to propose a multi-scale simulation framework to guide the choice of processing parameters in a more pragmatic manner.

Design/methodology/approach

In the proposed approach, a powder layer, ray tracing and heat transfer simulation models are used to calculate the melt pool dimensions and evaporation volume corresponding to a small number of laser power and scanning speed conditions within the input design space. A layer-heating model is then used to determine the inter-layer idle time required to maximize the temperature convergence rate of the solidified layer beneath the power bed. The simulation results are used to train surrogate models to construct SLM process maps for 3,600 pairs of the laser power and scanning speed within the input design space given three different values of the underlying solidified layer temperature (i.e., 353 K, 673 K and 873 K). The ideal selection of laser power and scanning speed of each process map is chosen based on four quality-related criteria listed as follows: without the appearance of key-hole melting; an evaporation volume less than the volume of the d90 powder particles; ensuring the stability of single scan tracks; and avoiding a weak contact between the melt pool and substrate. Finally, the optimal laser power and scanning speed parameters for the SLM process are determined by superimposing the optimal regions of the individual process maps.

Findings

The feasibility of the proposed approach is demonstrated by fabricating IN718 test specimens using the optimal processing conditions identified by the simulation framework. It is shown that the maximum density of the fabricated parts is 99.94%, while the average density is 99.88% and the standard deviation is less than 0.05%.

Originality/value

The present study proposed a multi-scale simulation model which can efficiently predict the optimal processing conditions for producing fully dense components in the SLM process. If the geometry of the three-dimensional printed part is changed or the machine and powder material is altered, users can use the proposed method for predicting the processing conditions that can produce the high-density part.

Access Restricted. View access options
Article
Publication date: 1 January 1993

Carl R. Phillips, Sam D. Cappel and Dirk D. Steiner

Unquestionably, the appraisal interview is a significant part of the performance appraisal process. It is in this formal interview that feedback on subordinate performance is…

948

Abstract

Unquestionably, the appraisal interview is a significant part of the performance appraisal process. It is in this formal interview that feedback on subordinate performance is communicated, salary/promotion discussions are held, ways of correcting performance deficiencies are discussed, training and development needs are explored, and future work goals and objectives are delineated (Eichel & Bender, 1984; Pratt, 1985).

Details

Management Research News, vol. 16 no. 1
Type: Research Article
ISSN: 0140-9174

Access Restricted. View access options
Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

120

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Details

Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

Access Restricted. View access options
Book part
Publication date: 27 September 2014

Timothy A. Delaune

This chapter examines jury nullification, through which American juries refuse to convict criminal defendants in the face of overwhelming evidence of guilt to express disapproval…

Abstract

This chapter examines jury nullification, through which American juries refuse to convict criminal defendants in the face of overwhelming evidence of guilt to express disapproval of specific criminal laws or of their application to particular defendants, through the political theory of Carl Schmitt. It distinguishes liberal components of American jurisprudence, especially the rule of law, from democratic sovereignty, and shows how the two are in deep tension with one another. In light of this tension it argues that jury nullification amounts to democratic sovereignty applied counter to the liberal state in a way that paradoxically upholds individual liberty.

Details

Special Issue: Law and the Liberal State
Type: Book
ISBN: 978-1-78441-238-8

Keywords

Access Restricted. View access options
Article
Publication date: 25 January 2021

Emmanuel Tetteh Asare, King Carl Tornam Duho, Cletus Agyenim-Boateng, Joseph Mensah Onumah and Samuel Nana Yaw Simpson

This study aims to examine the effect of anti-corruption disclosure on the profitability and financial stability of extractive firms in Africa. It also tests the convergence of…

647

Abstract

Purpose

This study aims to examine the effect of anti-corruption disclosure on the profitability and financial stability of extractive firms in Africa. It also tests the convergence of profitability and financial stability.

Design/methodology/approach

The study uses an unbalanced panel data of 27 firms operating in five African countries covering the period 2006–2018. Anti-corruption assessment is done in line with GRI 205: Anti-Corruption. Profitability is measured using the return on asset and return on equity, whereas the z-score measures financial stability. The study uses the panel-corrected error regression technique for estimation.

Findings

There is evidence that corruption disclosure reduces the financial stability of firms. Disclosures on corruption analysis and corruption training are the main factors driving the reduction in financial stability. The effect on profitability is not significant except in the case of disclosure on corruption response, which also reduces profitability. There is strong statistical evidence to suggest that profitability and financial stability of extractive firms converge. This suggests that less-performing firms catch up with high performers.

Research limitations/implications

The study has relevant implications for practitioners, policymakers and the academic community. The study uses data that is skewed towards large extractive firms.

Originality/value

This study is premier in exploring the effect of anti-corruption disclosure on performance metrics among extractive firms in Africa. It is also unique in providing a test of both beta and sigma convergence of performance among the firms.

1 – 10 of 794
Per page
102050