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This study aims to measure the impact of the Non-Cooperative Countries and Territories, Organization for Economic Cooperation and Development and US PATRIOT Act Section 311 blacklists on external deposits from blacklisted jurisdictions into BIS reporting countries in 1996–2008, a period when anti-money laundering-related actions were consistently less stringent than post-2010, to see whether they had an effect even absent the threat of sizable financial fines.

The study uses descriptive statistics and bivariate and multivariate regressions to analyze the probable impact from blacklists on non-bank external deposits. The country sample is divided into offshore financial centers (OFCs) and non-OFCs and includes 158 non-listed countries. The impact of the blacklists is tested both jointly and individually for the respective blacklists.

The authors find mixed impact from jurisdictions being blacklisted on the growth rate of stocks of deposits into BIS reporting countries. Effects are often zero, negative in several cases and positive in some cases. This is consistent with the “stigma effect” and the “stigma paradox” in the literature. An overall impact from blacklisting is difficult to discern. Different blacklists had different effects, and the same blacklist impacted countries differently, illustrating the importance of disaggregating the analysis by individual countries.

Interpretation of these data is limited by the absence of comparable data on non-resident deposits in blacklisted jurisdictions.

The impact of a blacklist depends in part on the structure of the listed jurisdictions’ economies, implying that country-specific sanctions may be more effective than blacklists.

This is one of the very few papers to date to rigorously test the impact of blacklists on external deposits.

The purpose of this paper is to study the re-entry to the workforce of fully retired persons (unretirement) and whether the decision to resume work depends primarily on social or economic reasons.

Using Swedish register data for already retired individuals older than 55, the incidence of unretirement is studied. Determinant factors behind the decision to re-enter the labor force is analyzed in a binary response logit model.

Unretirement varies between 6 and 14 percent under two different definitions. We find support for higher pension income to decrease the probability to unretire. Other determinants, such as marital status, largely support an interpretation that unretirement is a life-style decision rather than a response to an experienced negative economic situation post retirement.

Due to data limitations, the focus in this study is on the extensive margin (the event of returning to the labor force) and not on hours of work post re-entry.

If older persons that are physically able to work also want to work and succeed in finding work when they demand so, unretirement is welfare enhancing. However, if unretirement is an effect of unexpected realizations post retirement, any increase in the number of persons facing such unexpected shocks implies an increase in the uncertainty of life as retired.

Research on unretirement is scarce and has previously been performed exclusively on US survey data. Knowing the determinants of unretirement is important to know if and how incentives to unretire should be designed.

Presents a hyperbranched polymer, a hydroxyl functional aliphatic polyester which consists of a polyalcohol core from which branches extend, forming a core‐shell structure with a large number of hydroxyl groups at its peripheral surface. It is polydisperse and consists, apart from the main core/shell fraction, of a minor fraction with tree‐like branches. Hyperbranched polyesters of this type have been found to contribute to improved physical, as well as chemical and mechanical, properties. Due to the unique molecular architecture, it is possible to design the hyper‐branched polyester in numerous ways to acquire the desired properties in different applications. Focuses on and illuminates how molecular design might affect properties in not only one, but many applications. Illustrates this by way of examples in the field of alkyds, where presented hyperbranched polymer contributes to low viscosities combined with excellent drying; in amine cured epoxies, where a hyperbranched epoxy demonstrates dramatically increased toughening; and in polyurethanes and radcure, where rapid curing can be obtained by proper molecular design.

The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments.

The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature.

The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains.

The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set.

This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

The aim of this paper is to investigate the development of the quality movement in Sweden since the mid-20th century. The authors are convinced that a summary of the Swedish quality journey so far will offer important lessons for further quality improvements in Sweden and elsewhere.

The authors study how the quality movement has been included in the industrial agenda and how it has been adopted in student curricula and in research. The authors have a focus on how business leaders have learnt, adopted, adapted and innovated with respect to quality development. often in collaboration with academia.

Although the quality movement has fit well with the Swedish culture and that successful corporate leaders have successfully used the specific cultural characteristics there is still a lot to be learnt with respect to the public sector, where the ideas from the quality movement have problem to overcome institutional barriers.

The study is limited to the Swedish context.

There is a serious need to revitalize the public sector by getting leaders and politicians to understand the need for systematic quality improvement.

If future Swedish achievements with respect to healthcare and other social welfare elements are to once again become world-class, the public sector needs to be open-minded and collaborate with the industrial sector and academia to find cost-effective strategies for making quality improvements. However, the private sector must also be alert not to be overtaken by some highly active Asian countries.

Swedish large companies have been very successful in applying quality leadership – however, in the public sector, this has not been the case. Suggestions for improvement are made.

The purpose of this paper is to present a brief exposure to the development of the threshold concepts framework (TCF), the intention being to illuminate for interested readers a broader landscape of research activity than that perhaps conveyed by the individual contributions to this special edition.

There is first an account of how the notion of a “threshold concept” was presented by Meyer and Land in their seminal 2003 paper, and a clarification of some terminology used by them at that time to describe the (confusing for some) “characteristics” of such a concept. A discursive account, with examples, follows on how analyses for, and of, threshold concepts might proceed, and how findings might provoke a reappraisal of associated learning and teaching practices. Towards this end a contemporary pedagogical perspective is introduced based on the construct of integrated threshold concept knowledge (ITCK) as proposed by Meyer and Timmermans (2016). Reference to a detailed case study illustrates the practical dynamics of generating ITCK; specifically in the context of a third-year engineering course embedding the threshold of “critical flow”. Activities and processes, transferable to other discipline contexts, are described that yield particular elements of ITCK (different constituent “types of knowledge”) in relation, in this case, to “critical flow”. A final consideration is the “representation” of “critical flow” for pedagogical purposes in the form of a metacognitive activity for learning and formative assessment purposes that is, again, adaptable to other discipline contexts.

There are no specific findings in this paper as its purpose is to provide a condensed review of the development of the TCF.

This value of this paper is that it provides a contemporary expert exposure to the development of the TCF by the originator of the notion of a threshold concept.

To design an optimal active shield for the mitigation of the magnetic stray field around an induction heating device.

The active shield consists of several compensation coils in series and generates a counter field opposite to the main field. One extra compensation winding – the “generating compensation winding” (GCW) – is positioned close to the excitation coil and works as the secondary winding of a transformer. The power in this winding is used to drive the other compensation coils (the active shield), which are the load of the transformer. A circuit with passive components is inserted between the GCW and the other compensation coils. The shield is optimal if it achieves a high field reduction, while the energy dissipation is low. By using a genetic algorithm (GA) that minimizes an objective function, the optimization algorithm finds the optimal geometry and the optimal current for the GCW and the other compensation coils. The objective function uses time harmonic and axisymmetric finite element calculations.

The transformer driven active shield reduces the magnetic field effectively. It is cheap and easy to build, but it works well only for one frequency.

The shield is sensitive to tuning of the passive circuit and to changes in the frequency of the induction heater.

This transformer driven shield is an alternative for the classical active shield with external power supply.

An active shield that does not need an external power supply is a cheap solution for the shielding of magnetic fields.

In many countries today there is a debate on how to improve accounting to recognise also the non‐material value of companies. As a contribution to this debate, the Swedish Public Relations Association has initiated a project to develop the know‐how of how a company's profits and value can increase through investments in information, communications and relationships. The project applies also to the public sector and other organisations.

Wheelchairs and mobility devices are important to enable mobility for students who are unable to functionally walk by themselves to fully participate in daily life. However, they can be enablers or barriers to inclusion and participation for students. Children and adolescents, like other wheelchair users, have a varying number of reasons to use chairs, but what type of chair, how it is used and what type of participation it encourages or discourages is as individual as the child themselves. This is an area of practice that has little evidence on which to base decisions, leading to inconsistencies of provision practice and inclusion in mainstream environments. This chapter will discuss why children use wheelchairs in the first place, then outline some of the typical types of wheelchair available and discuss matching the child to their wheelchair. Barriers to appropriate use of wheelchairs include policy, funding, attitudes and perceived skill set. Children who use wheelchairs often do not gain the motor experiences that their peers do yet are expected to perform skilled wheeled mobility, often without training. Finally, inclusion in school is about inclusion not only in the classroom but also in all activities to do with their school-based communities.

The choice of what type of mobility a child needs is down to their self-defined goals in the context of their school environment, family and general ecosystem. Other forms of wheeled mobility included adaptive bicycles for children who are unable to utilise nonadapted bikes. The basis for assessment for wheeled mobility is the student. The most important part of adaptive seating is to match the student, their self-defined goals and their developmental needs. Barriers to inclusion are discussed. The final section of this chapter includes a discussion of where wheeled mobility is going into the future.