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The purpose of this study is to investigate reporting incentives for accounting conservatism in the context of asset and equity tunnelling and to provide empirical evidence that accounting conservatism can be reported for opportunistic reasons rather than efficiency reasons.

A cross‐sectional analysis of data from the period 2002 to 2004 is conducted.

This study provides empirical evidence that firms undertaking asset or equity tunnelling transactions report higher conservatism than firms undertaking other kinds of connected transactions. Further tests document a positive association between accounting conservatism and the private benefits gained by controlling shareholders from asset and equity tunnelling.

Contrary to the prevalent view that accounting conservatism signifies better quality accounting and benefits financial statement users, this study shows that accounting conservatism is influenced by institutional factors and the incentives of financial statement preparers. Researchers should exercise caution in interpreting higher accounting conservatism as an indication of better accounting information quality, especially in cross‐country research involving different institutions.

In this paper, a theoretical and applied understanding is brought to the study of acute myocardial infarction [AMI] care‐seeking behavior. The time between the onset of an AMI and the initiation of definitive medical care is presently the single most important factor impeding reduced mortality and improved morbidity from thrombolytic therapy. It is suggested that the acknowledged, yet relatively neglected, area of emotional response is a key element in understanding why individuals may delay seeking definitive health care services following the onset of AMI symptoms. Emotionally significant dimensions of the care‐seeking process and a model for intervention to reduce morbidity and mortality are presented.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

Hospitals are complex organisations accounting for most of total health expenditure. They play a critical role in providing care to patients with high levels of need. A key policy concern is that patients receive high quality care. Policymakers have attempted to influence hospital quality in different ways. This chapter focuses on three key policy levers: the extent to which hospital competition and higher hospital tariffs (of the DRG type) can stimulate quality, and whether non-profit hospitals provide higher or lower quality than for-profit ones. The chapter outlines key methodological challenges and selectively reviews the main findings from the literature. While several studies suggest that hospital competition reduces mortality rates for heart attack cases when hospital tariffs are fixed (under a DRG system), at this stage is unclear whether the effect holds across a range of quality indicators. Moreover, the limited literature on hospital mergers tends to suggest that hospital quality does not change following a merger. Finally, whether non-profit hospitals provide higher or lower quality varies across regions and institutional arrangements. The economic theory suggests several mechanisms with opposite effects on quality. To guide policy, future work needs to further unpack the various mechanisms through which these three key policy issues affect hospitals incentives.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

In recent decades, oxytocin (OT) has been extensively studied across disciplines. Yet, the role of OT has been discussed little in the context of politics. This chapter proposes that studying the role of this hormone can enrich and advance the study of politics. The chapter reviews the previous findings on OT categorized into two sections: one that focuses on the biological mechanisms and therapeutic potentials and another that focuses on the effects on social behaviors. This review is not exhaustive but is intended to bring political scientists up to date with the progress in OT studies. Next, this chapter highlights that studying the role of OT in political context will benefit both the OT and political science literature, since there is currently a great interest in the context-dependent nature of OT. I highlight several research questions that can be answered at this intersection. Rather than waiting for other disciplines to complete unfolding the precise role of OT, students of biopolitics can make important contributions. Political science can further understand the biological underpinnings of concern for others and partisan behaviors, while OT applied to real-world settings would demonstrate how different contexts shape its effects.

This study aims to investigate if engineered compression variations using moisture-responsive knitted fabric design can improve breast support in seamless knitted sports bras.

An experimental approach was used to integrate a novel moisture-responsive fabric panel into a seamless knitted bra, and the resulting compression variability in dry versus wet conditions were compared with those of a control bra. Air permeability and elongation testing of between breasts fabric panels was conducted in dry and wet conditions, followed by three-dimensional body scanning of eight human participants wearing the two bras in similar conditions. Questionnaires were used to evaluate perceived comfort and breast support of both bras in both conditions.

Air permeability test results showed that the novel panel had the highest variance between dry and wet conditions, confirming its moisture-responsive design, and increased its elongation coefficient in both wale and course directions in wet condition. There were significant main effects of bra type and body location on breast compression measurements. Breast circumferences in the novel bra were significantly larger than in the control bra condition. The significant two-way interaction between bra type and moisture condition showed that the control bra lost compressive power in wet condition, whereas the novel bra became more compressive when wet. Changes in compression were confirmed by participants’ perception of tighter straps and drier breast comfort.

These findings add to the limited scientific knowledge of moisture adaptive bra design using engineered knitted fabrics via advanced manufacturing technologies, with possible applications beyond sports bras, such as bras for breast surgery recovering patients.

The purpose of this paper is to evaluate the application of an acoustic micro‐imaging (AMI) inspection technique in monitoring solder joints through lifetime performance and demonstrate the robustness of the monitoring through analysis of AMI data.

Accelerated thermal cycling (ATC) test data on a flip chip test board were collected through AMI imaging. Subsequently, informative features and parameters of solder joints in acoustic images were measured and analysed. Through analysing histogram distance, mean intensity and grey area of the solder joints in acoustic images, cracks between the solder bump and chip interface were tracked and monitored. The results are in accord with associated Finite Element (FE) prediction.

At defective bumps, the formation of a crack causes a larger acoustic impedance mismatch which provides a stronger ultrasound reflection. The intensity of solder joints in the acoustic image increase according to the level of damage during the ATC tests. By analysing the variation of intensity and area, solder joint fatigue failure was monitored. A failure distribution plot shows a normal distribution pattern, where corner joints have the lowest reliability and are more likely to fail first. A strong agreement between AMI monitoring test data and FE prediction was observed, demonstrating the feasibility of through lifetime monitoring of solder joints using AMI.

The paper indicates the feasibility of the novel application of AMI inspection to monitor solder joint through lifetime performance non‐destructively. Solder joints' real life conditions can be tracked by an AMI technique, hence solder joint fatigue failure cycles during the ATC tests can be monitored and analysed non‐destructively.