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UV curing processes of materials have to be specially designed accordingly in order to obtain the optimized property for different electronics applications. The purpose of this study is to characterize and study the curing and thermal behavior of a two‐component epoxy‐based UV curable coating in electronics assembly with various thermal analysis techniques. Curing behavioral change in terms of UV light, UV exposure time, wavelength, modulus, thermal stability, organic volatile outgassing and volume was discussed. Process optimization of coating materials that were UV cured at 30°, 100° and 150°C for 1 and 10 min was further investigated. Moreover, the relationship between photocuring conditions and the resultant surface hardness was studied and correlated from the results of dynamic microhardness measurements. Thermal and hardness properties of the above processed coating materials before and after isopropyl alcohol saturation were also investigated.

This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions for future research. We examine loss of board seats; recruitment of new directors; proxy recommendations and shareholder support; pre-emptive director departures; director wealth effects; director reputation, litigation, and sanction risks; international evidence; and legal proposals for reform. The overall picture that emerges from the literature is that directors’ primary risk in the wake of earnings restatements is loss of board seats, in part through adverse proxy advisor recommendations and reduced shareholder support. Directors typically face little risk of legal liability or SEC sanctions, and some directors pre-emptively leave a problem company’s board and reduce their loss of interlocked board seats. Some legal scholars have called for director liability to be increased so as to promote more vigilant board oversight. Companies often focus on increasing the independence of the board in the wake of a restatement in an effort to repair organizational reputation. While researchers have revealed a host of important findings to date, much more can be learned about the effects of restatements on outside directors and boards.

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First, the link between Quantity and CoE is moderated by disclosure types and country-level factors in that firms in comparatively weakly regulated countries tend to enjoy up to four times greater CoE benefits from more expansive disclosure—depending on the type of disclosure—than firms in strongly regulated markets. Second, a negative relationship between Precision and CoE is only significant in studies using non-accrual quality proxies for Precision and risk factor-based (RFB)/valuation model-based (VMB) proxies for CoE. Third, almost all VMB studies confirm the positive association between Asymmetry and CoE, but there is notable variation in the conclusions reached when ex post CoE measurers are used.

Considers the effects on the mass media of China’s transition to a more open economy and the strategies which advertisers might use to overcome the problems it presents. Describes the media available (including the unofficial “black route”, the official but restricted private sector “white route”, and the state “red route”) and lists the challenges which advertisers face in using them. Suggests some strategies and practices which can help to overcome them and some hypotheses on future media use. Calls for further research in this area.

This paper, based on forty in‐depth interviews with teachers and principals in Hong Kong, utilizes the insights of feminist organization studies to explore the persistence of gender inequalities in primary school teaching. Two common practices, namely the assignment of women and men to teach lower and higher grades respectively and the monopoly of men in positions of disciplining and authority, are centered. The data suggest that schools and teachers actively construct and reproduce gender inequalities by trivializing teaching of young children as babysitting, naturalizing women as natural caregivers, and normalizing the use of threat in disciplinary control. My analysis also argues that these routine and pervasive gendering processes are not often acknowledged or challenged, which have the effects of marginalizing caring work, overlooking the emotional labor of women, valorizing a masculine view of authority, encouraging men and boys to compete for power via aggression, and hence producing a masculinist workplace.

The Communist revolution in China has led to the appearance in this country of increasing numbers of Chinese books in Russian translation. The Chinese names in Cyrillic transcription have presented many librarians and students with a new problem, that of identifying the Cyrillic form of a name with the customary Wade‐Giles transcription. The average cataloguer, the first to meet the problem, has two obvious lines of action, and neither is satisfactory. He can save up the names until he has a chance to consult an expert in Chinese. Apart altogether from the delay, the expert, confronted with a few isolated names, might simply reply that he could do nothing without the Chinese characters, and it is only rarely that Soviet books supply them. Alternatively, he can transliterate the Cyrillic letters according to the system in use in his library and leave the matter there for fear of making bad worse. As long as the writers are not well known, he may feel only faintly uneasy; but the appearance of Chzhou Ėn‐lai (or Čžou En‐laj) upsets his equanimity. Obviously this must be entered under Chou; and we must have Mao Tse‐tung and not Mao Tsze‐dun, Ch'en Po‐ta and not Chėn' Bo‐da. But what happens when we have another . . . We can hardly write Ch'en unless we know how to represent the remaining elements in the name; yet we are loth to write Ch'en in one name and Chėn' in another.

As social media use rises, the impact of social media influencers on customer buying decisions increases, due to customers viewing influencers as ideal role models who they try to imitate. Nevertheless, this phenomenon is still under-researched. This study examined the impact of the imitation of influencers on customer buying intention toward endorsed products, which is mediated by social comparison, materialism and the fear of missing out (FOMO).

An online survey of 243 respondents was conducted via Amazon's Mechanical Turk platform. This study employed structural equation modeling to test for direct and indirect effects among the constructs.

The results revealed that imitation of influencers has a significant impact on social comparison, materialism and FOMO, which affect buying intention toward endorsed products. The analysis results highlight the critical role of FOMO in explaining buying intention toward endorsed products in the context of social media influencers.

This study proposes a new theoretical model and empirically tests the power of influencers to affect consumer buying intention for endorsed products. It also explains the influencers' effects through FOMO, which have hardly been examined in earlier research although it is an important factor in understanding customer behavior. The implications are discussed for the academic literature and for online marketing strategies in marketing and advertising management.

This study aims to investigate the association between corporate governance and financial transparency, using the moderating role of an Egyptian currency devaluation decision as a policy shock.

Data was collected for a sample of companies listed on the Egyptian stock exchange from 2014 to 2019. To control for time-invariant unobserved heterogeneity, the authors analyse panel data using an estimated generalised least squares regression model.

The findings underline the pitfalls of assuming that corporate governance mechanisms are effective regardless of circumstances and support the complementary roles of a number of theories in interpreting the empirical findings.

This study is limited to non-financial companies and includes only corporate board and audit committee governance mechanisms. The study results have important implications for policymakers, international lending institutions, investors and accounting standards setters. It is of particular importance to policymakers in other less-developed countries with similar economic conditions.

To the best of the authors’ knowledge, this study is the first empirical attempt to provide evidence of the impact of a currency devaluation shock on the relationship between corporate governance and financial transparency within the Egyptian context as an example of a transitional economy. Hence, it provides a significant theoretical and empirical contribution to the literature.

The key concepts to be explored in this article include the blurring boundary between “indie” and “pop”; the significance of digital media in contemporary music industry and the distinctive socio-political nature of indie music in Hong Kong. To a large extent, it discusses the social functions of music – a subject discussed by Simon Frith (2007), a leading scholar in popular music studies.

In order to expound on some observations of the connections between music cultures and socio-political development in Hong Kong, a selection of musical works by indie musicians will be looked into closely.

A focus of discussion will be given to the difference between mainstream Cantopop and indie music in a way that the latter mentions socio-political matters overtly while the former downplays sensitive political issues, particularly in the post-colonial era after the handover of Hong Kong to mainland China in 1997.

Originality of research can be evidenced by the author's textual analysis of the musical styles and lyrics produced by various local indie artists' musical works through primary sources.

This study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving new insights that could guide future research.

The data were collected for 12,783 companies and exploratory descriptive analyses of sustainability reporting assurance practices were undertaken.

The study shows that assurance growth is lagging behind the growth in sustainability reporting. It reveals that assurer switching is a common practice amongst companies. There is an increasing trend towards the use of the International Standard for Assurance Engagements 3000 by non-accounting assurers. Additionally, in terms of assurance providers, the study finds that accounting firms are dominating the market, however, engineering firms are fast increasing their share of the sustainability assurance market, whilst consulting firms’ share is decreasing. However, the switch towards consulting firms is higher than the switch towards accounting firms in the last switch period.

Overall, the results of this study provide insights about companies’ assurance practices for regulators, assurance providers and companies interested in assuring their sustainability reports.

This study is relevant for companies’ stakeholders, including investors, to enhance their understanding of companies’ current assurance practices.

Prior studies on the assurance practices of sustainability reports are limited in scope (concentrate on large companies) and depth (examine accounting vs non-accounting assures and consider the evolving patterns at the institutional rather than firm-level). This study presents developments and trajectories of assurance practices to inform researchers and practitioners on the global trends by bringing an updated and broader perspective on the topic.