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In debates related to energy poverty, the link to questions of residential segregation remains somewhat peripheral. Because, usually, only energy-poor households are at the focus and residential mobility is not addressed, the interdependencies between households’ energy costs and the residential segregation of cities remain out of sight. Concern that energy efficiency measures could foster socio-spatial segregation in cities has recently emerged in Germany. If only households with higher incomes can afford housing with high energy efficiency standards, whereas low income households tend to choose non-refurbished but, in sum, more affordable housing stock, an increasing concentration of poor households in poor housing conditions would result. German energy efficiency and CO2 reduction policies are relatively insensitive to such questions.

Using survey data from a small shrinking city in Germany, we explore how energy costs are interrelated with residential location decisions and, thus, with segregation processes and patterns. Shrinking cities represent an interesting case because, here, a decreasing demand for housing stimulates residential mobility and paves the way for dynamic reconfigurations of socio-spatial patterns.

We found that energy-related aspects of homes play a role in location decisions. Low income households seek to minimize housing costs in general, paying specific attention to heating systems, thermal insulation and costs. Resulting segregation effects depend very much on where affordable and, at the same time, energy-efficient housing stock is spatially concentrated in cities. These findings should be taken into consideration for future policies on energy in existing dwellings.

Presents a review on implementing finite element methods on supercomputers, workstations and PCs and gives main trends in hardware and software developments. An appendix included at the end of the paper presents a bibliography on the subjects retrospectively to 1985 and approximately 1,100 references are listed.

The purpose of this paper is to examine the association between accounting fraud and the gender of chief financial officers (CFOs).

This study uses a sample of US-listed firms for the period from 2000 to 2010. This paper takes this distribution of the sample observations because firms sanctioned by the Securities and Exchange Commission as reported in Accounting and Auditing Enforcement Releases for fraud are more heavily weighted in the 2000 to 2010 period.

This study provides considerable evidence to suggest that firms with female CFOs are negatively associated with accounting fraud. The study also suggests that in state-owned enterprises, in which political concerns are likely to be more pronounced, the relationship between female CFOs and accounting fraud is negatively less significant. This study conducts an additional test about when and why boards’ diversity reduces accounting fraud or concerns. The result shows that the structure of gender-mixed boards is better than male-only boards. Therefore, it is important to control the activities or decisions of powerful chief executive officers.

In general, the findings contribute to the current discussion on the necessity of increasing gender diversity as a corporate governance mechanism. This study is specifically focussed on CFOs that may directly have important implications for financial reporting and corporate governance.

This paper extends prior research by addressing the potential effects of female CFOs on accounting fraud. For example, Zhou et al. (2018) examine the relationship between executive compensation and the incidence of corporate fraud in Chinese listed companies from the perspective of delisting pressure. The result documents that there is no a relationship between CFO gender and accounting fraud. The results, however, find that female CFOs are negatively associated with accounting fraud; meaning that the presence of female CFOs brings positive implications for financial reporting and corporate governance.