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Article
Publication date: 1 February 1988

H.A.H. Steen

Metallographic sections are an indispensable tool in the assessment and failure analysis of solder joints, as surface appearance is an unreliable guide to their internal state…

48

Abstract

Metallographic sections are an indispensable tool in the assessment and failure analysis of solder joints, as surface appearance is an unreliable guide to their internal state. This paper outlines methods for the preparation of sections through solder joints, and gives some guidelines for their interpretation. Finally, some typical features and defects are discussed.

Details

Circuit World, vol. 14 no. 3
Type: Research Article
ISSN: 0305-6120

Available. Open Access. Open Access
Article
Publication date: 16 July 2020

Bert Steens, Anouk de Bont and Frans Roozen

The plethora of changes in the corporate governance landscape over the past two decades has the potential to tighten governance regimes and influence the preference of supervisory…

4880

Abstract

Purpose

The plethora of changes in the corporate governance landscape over the past two decades has the potential to tighten governance regimes and influence the preference of supervisory board members vis-à-vis the involved decision-making role of business unit (BU) controllers and their independent fiduciary role. Stricter financial reporting and compliance requirements may lead organizations to prioritize the latter role. However, recent studies support the need to balance these roles, inducing the potential for role conflict. The purpose of this study is to shed light on the influence of a tight and loose governance regime on this balance as preferred by supervisory board members.

Design/methodology/approach

This study uses a unique data set from an experiment among 73 supervisory board members. The authors take their perspective because compliance with governance codes and corporate policies are relevant topics for their function.

Findings

The authors find evidence for the preference of supervisory board members for “all-round” BU controllers who, irrespective of the governance regime, demonstrate substantial levels of fiduciary and decision-making qualities and deal with the resulting role conflict.

Originality/value

The outcomes of the experiment among supervisory board members provide evidence for their preferences concerning the balance of the two primary controller roles and for the potential of role conflict. The authors have not found studies that provide such empirical evidence.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 April 2022

Brigitte de Graaff and Bert Steens

The purpose of this paper is to explore the perceived benefits of integrated reporting (IR) and factors influencing the motives that supervisory board members (SBMs) have for…

1789

Abstract

Purpose

The purpose of this paper is to explore the perceived benefits of integrated reporting (IR) and factors influencing the motives that supervisory board members (SBMs) have for advocating a change towards IR implementation.

Design/methodology/approach

An exploratory survey study was conducted to investigate the influence of external market conditions, internal organizational conditions and observed benefits on the motivation to advocate IR adoption in companies that have not yet implemented IR. A unique set of survey data from 62 SBMs of Dutch companies was used for analysing the propositions derived from IR literature and based on institutional theory, legitimacy theory and diffusion of innovation theory.

Findings

The respondents indicated to be supportive of IR adoption. SBMs who had experienced the implementation of IR observed that IR offers benefits. Their motives for advocating a change towards IR in companies that had not implemented IR were influenced most by the observed benefits in IR companies. SBMs only involved in companies that had not adopted IR are motivated to support IR adoption to a similar extent. These findings suggest that directly observed benefits by SBMs need to exceed a considerable minimum level before these SBMs are more motived to advocate IR than their peers who have not witnessed the implementation of IR and that experiences are shared across companies. The motivation of both groups is influenced by external market conditions but not by internal organizational conditions.

Practical implications

The findings have implications for potential IR adopters and institutions promoting the further diffusion of IR as they emphasize the need for tangible benefits of IR and confirm that sharing good practices and benefits of IR can provide a catalyst for IR adoption. The findings contribute to the understanding of the motivation of SBMs as an important organizational condition for implementing IR as this study provides insights in the factors that drive this motivation of key actors influencing the decision to implement IR. Furthermore, the finding that these factors predominantly comprise tangible results and external market conditions is relevant from an organizational change perspective.

Social implications

Understanding the mechanisms of IR-adoption decisions provides a relevant basis for deploying programmes promoting IR as a general reporting standard. This could provide society and a broad range of stakeholders with access to information incorporated in integrated reports. It could ultimately have a major impact on society by improving decision-making and increasing the long-term sustainability of organizations and their relations with stakeholders.

Originality/value

This study provides preliminary empirical evidence concerning the perspectives of SBMs on their motives for advocating IR, based on a unique sample from a country that has been involved with IR from its start.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

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Article
Publication date: 1 February 1993

J.H. Vincent, B.P. Richards, D.R. Wallis, I.A. Gunter, M. Warwick, H.A.H. Steen, P.G. Harris, M.A. Whitmore, S.R. Billington, A.C. Harman and E. Knight

This is the second of two papers reporting work carried out under a programme sponsored by the Department of Trade and Industry (DTI), involving collaboration between the above…

71

Abstract

This is the second of two papers reporting work carried out under a programme sponsored by the Department of Trade and Industry (DTI), involving collaboration between the above companies and research centres. The objectives of the programme are to identify/develop lead‐free alternatives to Sn‐40Pb solder, progress towards the development of which is described in this paper. A number of promising alloys have been selected for trial in a further round of experimentation.

Details

Circuit World, vol. 19 no. 3
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 1 December 2001

M.R. Harrison, J.H. Vincent and H.A.H. Steen

Results for reflow soldering are presented from a three‐year EC funded project “IDEALS” to develop lead‐free soldering solutions. On the basis of fundamental data from the…

3555

Abstract

Results for reflow soldering are presented from a three‐year EC funded project “IDEALS” to develop lead‐free soldering solutions. On the basis of fundamental data from the literature, a shortlist of candidate lead‐free solders was selected, and results from tests on physical and soldering characteristics, and wetting balance testing, led to the choice of SnAg3.8Cu0.7, melting at 217°C. Implications for solder paste medium development are discussed. Differences in alloy density, melting point, and surface tension relative to conventional solders were found to give higher levels of internal voids, reduced spread on copper, and rougher, duller joints. Reflow process window studies showed that sound reliable joints could be obtained with a peak temperature as low as 225°C. Reliability was tested on soldered test boards using thermal shock cycling, power cycling, and vibration. Overall the SnAg3.8Cu0.7 gave results approximately equivalent to conventional solders, and different board finishes had no significant effect. The effects of Sb and Bi were also evaluated. No justification was found for minor additions of Sb, but 2‐5 per cent Bi was found to allow a reduction of the peak reflow temperature, though at the cost of reduced reliability if any Pb was present.

Details

Soldering & Surface Mount Technology, vol. 13 no. 3
Type: Research Article
ISSN: 0954-0911

Keywords

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Article
Publication date: 2 April 2024

Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini and Elisabetta Magnaghi

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance…

200

Abstract

Purpose

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

Design/methodology/approach

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

Findings

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

Originality/value

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

Details

Journal of Accounting & Organizational Change, vol. 21 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

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Abstract

Details

The Creation and Analysis of Employer-Employee Matched Data
Type: Book
ISBN: 978-0-44450-256-8

Available. Open Access. Open Access
Article
Publication date: 12 June 2024

Janine Burghardt and Klaus Moeller

This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the…

486

Abstract

Purpose

This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Design/methodology/approach

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

Findings

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

Originality/value

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

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Article
Publication date: 1 March 1990

J.G. Davy

This paper discusses some basic ideas about process development and control in Part I and applies them to soldering in Part II. Because it is possible to understand how design…

38

Abstract

This paper discusses some basic ideas about process development and control in Part I and applies them to soldering in Part II. Because it is possible to understand how design, materials and process affect the product, it is unnecessary and inappropriate to resort to the statistical‐correlation methods that are applied to complex processes. A process qualifies for the label ‘closed loop’ only if the design and materials going into.it are controlled. The types, degree and sophistication of control needed for a process are to be judged by consistency of the product. For soldered assemblies, the product is evaluated by visual inspection, and the adequacy of process development and control depends on the adequacy of inspection. Inspection can be improved if it is regarded as a process. It can also be improved if inspectors understand which features are important and which can be ignored safely, i.e., by understanding their causes and associated risks. Much of the criticism of visual inspection, and perception of need for automated inspection, derive from a failure to distinguish clearly enough between material and process variables, between the two types of inspection (product‐oriented and materials/process‐oriented) and between appearance and risk. Properly controlled visual inspection is well suited for evaluating the soldering process. The most important visual attribute to look for in solder inspection is the contour of the fillet, because this is what reveals the quality of wetting, and wetting is the most important physical attribute of the connection in determining its strength and reliability. Wetting depends on just two basic requirements, heat transfer and solderability, and these are discussed in some detail. Causes of non‐ideal texture and lustre of the solder are given, but these attributes do not affect reliability, nor is measuring solder purity important. Additional factors which do affect reliability relate more to design and materials than to process. Failure to deal with these factors can result in solder defects that are undetectable by any inspection technique. The answer to this problem is therefore not automated inspection to find more kinds of defects than visual inspection can, but control of design and materials, as well as process, to prevent them entirely.

Details

Soldering & Surface Mount Technology, vol. 2 no. 3
Type: Research Article
ISSN: 0954-0911

Available. Content available
Article
Publication date: 1 December 2002

201

Abstract

Details

Soldering & Surface Mount Technology, vol. 14 no. 3
Type: Research Article
ISSN: 0954-0911

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