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The runaway shop (a plant closure to avoid labour problems) has been seen as a feature of industrial change in the USA. Evidence of the runaway shop has also been noted in the UK. This paper analyses two data sets from the UK. The first, drawn from data relating primarily to the early 1980s, demonstrates that manpower difficulties can affect the closure of plants in multiplant manufacturing firms in particular local labour markets. A second data set, relating to the latter half of the 1980s, presents a contrasting result in that manpower problems had little effect on the closure of plants by British multiplant manufacturing firms. It is suggested these contrasting results may reflect the reduced power of organised labour in the more recent past.

Reviews the concept of a “greenfield site” within human resource management (HRM) and shows that the ways in which distance is conceptualised or measured in describing greenfield sites needs to be made explicit. This is particularly important when comparing different studies and in attempting generalisations about the introduction of new HRM practices on greenfield sites. The distance factors which may impose a constraint on the introduction of new HRM practices at a greenfield site are the site’s distance from a firm’s existing operations, its distance from geographical concentrations of similar economic activities and its distance from regions with traditional patterns of management‐employee relations. Concludes by arguing that it is inappropriate to treat the greenfield factor as a dichotomous variable and that there are various shades of green.

Introduction: The Internet has tremendously transformed the computer and networking world. Information reaches our fingertips and adds data to our repository within a second. Big data was initially defined as three Vs, where data come with greater variety, increasing volumes and extra velocity. Big data is a collection of structured, unstructured and semi-structured data gathered from different sources and applications. It has become the most powerful buzzword in almost all the business sectors. The real success of any industry can be counted based on how the big data is analysed, potential knowledge is discovered and productive business decisions are made. New technologies such as artificial intelligence and machine learning have added more efficiency to storing and analysing data. This big data analytics (BDA) becomes more valuable to those companies, focusing on getting insight into customer behaviour, trends and patterns. This popularity of big data has inspired insurance companies to utilise big data at their core systems and advance the financial operations, improve customer service, construct a personalised environment and take all possible measures to increase revenue and profits.

Purpose: This study aims to recognise what big data stands for in the insurance sector and how the application of BDA has opened the door for new and innovative changes in the insurance industry.

Methodology: This study describes the field of BDA in the insurance sector, discusses the benefits, outlines tools, architectural framework, the method, describes applications in general and specific and briefly discusses the opportunities and challenges.

Findings: The study concludes that BDA in insurance is evolving into a promising field for providing insight from very large data sets and improving outcomes while reducing costs. Its potential is great; however, there remain challenges to overcome.

Aims to develop a greyscale “painting system” by enabling the physical reproduction of digital texture maps on arbitrary 3D objects selectively exposing “pixels” of photographic emulsion with a robot mounted light source.

After reviewing existing methods of “decorating” 3D components, the properties of photographic emulsion are introduced and the nature of the rendering process' pixels discussed. A proposed path planning algorithm, used to derive both the robot's movement and the exposure times directly from a VRML representation, is then presented.

Results obtained from successfully rendering images on the surface of a test object are presented.

Limitations of current system include the overall process time and the inability to handle objects with concave geometry.

The system requires no bespoke production tooling and fills an automation gap in rapid prototyping and manufacturing technology that is currently occupied by hand painting.

The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights available from other paradigms, and the implications this has for the advancement of knowledge both from an educational and a social perspective.

The analysis is based on a review of a paper published in the Australian Journal of Management by Benson et al. (2015) together with a synthesis of other work which cautions against dismissing conflicting “world views”.

The analysis suggests that the propensity of some accounting researchers to dismiss, or ignore, research undertaken by researchers outside of their paradigm is still apparently “alive and well” within today’s accounting research community. The implications associated with ignoring or dismissing rich interdisciplinary insights are highlighted.

The implications of the research are that many rich insights are apparently being ignored by a segment of the accounting research community and this has implications for the advancement of knowledge, education and society. The limitations of this commentary are that the views are based on personal opinion which by its very nature is biased and based on the political views of the author.

The practical implications are that in highlighting a propensity to ignore potentially valuable research from alternative paradigms the commentary encourages researchers to consider other world views, as well as the political foundations inherent in their own work. This can have positive implications for the advancement of knowledge, and of society.

By highlighting the propensity of some researchers to potentially dismiss entire areas of research as not being “notable” it is hoped that there will be a revision of this tendency and this will have possible implications for the advancement of knowledge.

The commentary highlights how certain elements of the accounting research community continue to appear to have a propensity to forget/ignore that potentially useful insights are available from people who undertake research beyond the confines of their research paradigm.

In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools. These two laws, Section 504 of the Rehabilitation Act of 1973 and the Education For All Handicapped Children Act of 1975 (known as Public Law 94–142), have required local public school agencies to provide new eductional programs for thousands of handicapped children not previously served by the public schools. Counselors, principals, and teachers were quickly informed of the law's requirements and willingly began the task of main‐streaming and assimilating these children into various curricula. Their physical needs were attended to rapidly; their societal and emotional needs, unfortunately, lagged behind. Within the past seven years, there has been an increase in books, articles, and films specifically addressed to counseling the handicapped. Unlike past literature which focused only on the vocational aspect of rehabilitation counseling, current writing emphasizes personal counseling meant to assist a disabled child to participate fully in the problems and joys of daily living.

The US Environmental Protection Agency’s (EPA’s) ENERGY STAR Buildings Program was established in the early 1990s as a means for building owners and managers to improve the energy performance of their facilities, while simultaneously reducing the amount of pollution emitted into the atmosphere from power plants. The programme outlines a five‐stage approach to improving the energy efficiency of existing buildings to help control rising energy costs. The five stages include lighting upgrades, building tune‐up, load reductions, air distribution system upgrades and HVAC plant upgrades. Each stage is designed to build on the success of the previous stages. Today, the EPA recognises buildings that perform in the top 25 per cent in terms of energy efficiency through the ENERGY STAR Label for Buildings. This paper describes the five‐stage ENERGY STAR Buildings strategy as well as how a building achieves the status of being ENERGY STAR labelled. Furthermore, this paper demonstrates the potential of the ENERGY STAR Buildings Program through a case study of four office buildings, owned and operated by the Ohio Building Authority. These buildings have each been upgraded, following the EPA’s five‐stage strategy, and each has received the ENERGY STAR Label for Buildings.

There has been much discussion regarding the necessity of moving away from precise (rules-based) standards toward less precise (principles-based) standards. This study examines the impact of the proposed shift by using a controlled experiment to evaluate the influence of rule precision and information ambiguity on reporting decisions in the presence of monetary incentives to report aggressively. Using motivated reasoning theory as a framework, we predict that the malleability inherent in both rule precision and information ambiguity amplify biased reasoning in a manner that is consistent with individuals’ pecuniary incentives. In contrast, consistent with research exploring ambiguity aversion we predict that high levels of ambiguity will actually attenuate aggressive reporting. Our results support these predictions. Specifically, we find an interactive effect between rule precision and information ambiguity on self-interested reporting decisions at moderate levels of ambiguity. However, consistent with ambiguity aversion, we find decreased self-interested reporting decisions at high levels of ambiguity relative to moderate ambiguity. This study should be of interest to preparers, auditors, and regulators who are interested in identifying situations which amplify and diminish aggressive reporting.