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An attempt is made to discuss the adhesion of thick film conductors on ceramic substrates in connection with thermally induced internal stresses caused by mismatch of the thermal expansion coefficient of the various layers and the substrate. The curvature of the bent substrates was taken as a measure of the internal stresses. A theoretical multilayer model is proposed for description of the composite — substrate/conductor/solder/intermetallic phases. This permits estimation of the stresses and the Young's modulus within the layers and explains the decrease of adhesion of the soldered copper layer after ageing.

The bowing of thick film substrates, wholly covered with copper pastes of the Du Pont base metal system DP 9922 and 9924, with one, four and ten layers has been measured from room temperature up to 700°C. It could be shown that the bowing does not, as expected, decrease uniformly with increasing temperature up to the softening point of the glass, but a change occurs in the curvature of bowing between about 80° and 100°C. By removing the copper layers the glassy interlayer could be investigated on the substrate. Its temperature behaviour is quite linear up to the softening point and the curvature is in contrast to that of the complete copper layer on the substrate. The superposition of the curvature of the metal and the glassy interlayer leads to the above‐mentioned change in the curvature of the complete copper layer. The deviation of the bowing that was found experimentally and that calculated by means of the plates theory, discussed in a previous paper, can therefore be explained by that change in the curvature and by a plastic deformation process in the copper. The values are caused by a reduction of stresses by plastic deformation in the metal during the cooling process. These results offer some possibilities for a reduction of the bowing of multilayer interconnection modules for use in hybrid microelectronics.

The production of interconnection modules with an increasing number of layers leads to problems in the planarity of modules and therefore in the chip mounting process. The present paper discusses a model based on the theory of plates which allows the calculation of bowing degree in relation to the coefficients of thermal expansion αi, Young's moduli Ei, the thicknesses hi, and the softening point of the glassy components in the thick film pastes. The calculated values are compared with experimental data for substrates built up as entirely covered model substrates of up to 7 layers of one type of paste (conductor and dielectric, respectively) and of alternately printed layers.

In this research work thick‐film manufacturing technology on stainless steel baseplates was developed. Adequate adhesion of dielectric IP211 to the steel substrate was achieved only by sand blast roughening. Standard PdAg thick‐film conductors were not solderable to IP211. The solution was to have a separate multilayer dielectric under conductors to be soldered. The reliability of soft soldering and gold wire bonding of thick‐film metallisation on stainless steel and other baseplate materials was evaluated. The technology developed was applied to manufacturing an intelligent signal node. Present expertise enables the manufacture of thick‐film hybrids on stainless steel baseplates. Development of an industrial production line would, however, involve considerable effort.

Allocation of individuals' resources among multiple goals is an increasingly prominent theoretical and practical issue. Despite several theoretical perspectives that highlight the potential role of affect in this resource allocation process, empirical work on the topic is quite limited with little focus on the activation dimension of affect. This study aimed to provide further insight into this issue.

The current research explored the role of the activation dimension of affect in a multiple-goal environment. Specifically, 118 individuals participated in a 21-day longitudinal study in which they reported on affect and resource allocation related to two real-life goals.

Multilevel-modeling analyses indicated that activation positively relates to allocation of resources (effort, intended effort, and intended time devoted to a goal). The results also illustrate that task-related negative valence is a significant predictor for two of the three indicators of resource allocation (intended effort was the exception).

This research informs theory and practice at the intersection of emotion and work motivation by investigating a relatively understudied dimension of affect and provides results that help clarify the role of affect during the pursuit of multiple, competing goals.

EY's audit of German company Wirecard raises many questions about the quality of its audit. The scope and depth of the audit deficiencies have led some to call it: Germany's Enron. The authors review the facts of the case and raise broad-based questions that address EY's audit: what it did wrong, what other steps it might have taken to enhance the audit, and whether it can be characterized as a failed audit. The case provides learning objectives, implementation guidance, and answers to these questions. The authors believe that it can be used at both the undergraduate and graduate levels in courses dealing with accounting ethics, fraud in financial statements, and auditing.

The purpose of this study is to explore the effects of personalized task communication and examine auditor willingness to rely on and factor into their judgments and decisions historically accurate internal evidence suggesting a less conservative collectability judgment and audit adjustment decision than unfavorable external and less credible internal evidence.

This study uses a 2 × 2 between-subjects experimental design manipulating whether participants receive source credibility insights leading to an evidence set consisting of mixed internal evidence signals, where historically accurate internal evidence suggests either a less conservative or similar collectability signal as unfavorable external evidence; and receive personalized or non-personalized task communication.

Through experimental analysis of 103 Big Four audit senior associates, the author found auditors factor into their collectability judgments and audit adjustment decisions historically accurate internal evidence suggesting less conservative collectability judgments and audit adjustment decisions than unfavorable external and less credible internal evidence. The author also found evidence that communication personalization elicits affect and increases effort levels for purposes of improving pre-task information processing and subsequent collectability judgments. The results also indicate that the influence of perceived personalization may not incrementally influence reliance on internal evidence that is consistent with unfavorable external evidence.

To the best of the author’s knowledge, this is the first study to examine auditor reliance behaviors when internal evidence suggests a less conservative collectability judgment and audit adjustment decision than unfavorable external evidence and is the first to explore communication personalization as a tool for effective audit knowledge transfer.

The purpose of this paper is to investigate the effects of pre-existing mood valence, mood arousal and ad-evoked arousal on response to television and print advertising. It combined the arousal-as-information and arousal regulation approaches into a single arousal congruence theory. It sought an extended application of arousal congruence theory in the persuasion domain with several novel findings.

Four experiments were conducted to test the hypotheses. Analysis of variance, multivariate analysis of variance and pairwise comparison were used for data analysis.

Consumer judgment is a joint function of mood valence, mood arousal and ad-evoked arousal. Positive mood does not always generate more positive evaluations and vice versa. Ad-evoked arousal can more strongly influence consumers’ judgments when they are in a negative rather than a positive mood. Furthermore, consumers in a positive mood rate a target more favorably when the ad-evoked arousal level is congruent with their current arousal state, while those in a negative mood rate a target more favorably when the ad-evoked arousal level is incongruent with their current state of arousal. Arousal polarization intensifies such congruence (and incongruence) effects.

The findings reveal a mood-lifting opportunity based on ad-evoked arousal. This has implications for the design of advertisements, promotional materials, marketing campaigns and retailing environments.

This paper’s findings highlight unexpected effects of stimulus-evoked arousal in persuasion when consumers are exposed to multiple emotional cues from the environment. The paper demonstrates the utility of an integrated model, explaining the relative importance of valence and arousal in influencing consumer judgments. It has been the first to examine arousal congruence, arousal polarization and arousal regulation mechanisms jointly.

This chapter develops a productivity analysis of the US telecommunications industry using a data envelopment analysis (DEA) approach. The study concerns itself with eight telecommunications companies. Output variables used are market price, return on equity, and debt equity ratio. The input variables are sales to profit, return on equity, and debt ratio to capital.

For those who reside along the US/Mexico border, the border means everything and at the same time it means nothing. It is every juxtaposition imaginable: a challenge and an opportunity, a joining and a dividing, a clashing of two worlds and a constant flow of ideas, people, and goods. Bendito Infierno (Holy Hell) is an ethnographic narrative illustrating the complexity of the borderlands as perceived and experienced by migrants. It speaks to the perpetual contradiction of the US/Mexico borderlands as an agonizing terrain juxtaposed by the promise of opportunity. Revealingly, the piece highlights the agency displayed by forcefully displaced migrants amidst an oppressing political structure.