The purpose of this work was to develop a model for estimating “dry” and “wet” thermal resistance of bedding during use. The model takes into account proportions of the body…
Abstract
The purpose of this work was to develop a model for estimating “dry” and “wet” thermal resistance of bedding during use. The model takes into account proportions of the body covered by different bedding arrangements, and the effects of an infants sleep position and method of tucking on thickness, thermal resistance and heat loss. Predictions of thermal resistance using various published formulae are compared with those from this study.
Details
Keywords
Uglješa Stankov, Ulrike Gretzel and Viachaslau Filimonau
This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to…
Abstract
This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation.
Details
Keywords
B. Anthony Billings, Buagu N. Musazi, William H. Volz and Deborah K. Jones
This chapter evaluates the effectiveness of states' research and development (R&D, used to represent creditable research expenses) tax credits. Prior studies report mixed results…
Abstract
This chapter evaluates the effectiveness of states' research and development (R&D, used to represent creditable research expenses) tax credits. Prior studies report mixed results on the effect of state R&D tax credit incentives. Generally, such studies consider the influence of state R&D tax credits by applying the statutory income tax and R&D credit tax rates. We reexamine the effect of a state's entire tax burden instead of the statutory tax rates in moderating the effectiveness of a state's R&D tax credit incentives. After controlling for several nontax factors, such as the workplace environment, political environment, and workforce education levels in a regression analysis during the 2010–2013 period in 50 states, we find that statewide private-sector R&D spending is a positive function of the R&D tax credit and this effect increases with the overall level of the state tax burden. We attribute this finding to the fact that high tax burdens increase the present value of the R&D tax credits.
Details
Keywords
Joshua V. White and Vishal K. Gupta
Unlike other populations, entrepreneurs may be unable to fully escape from job-related stress due to their financial and/or psychological connection to their ventures. The authors…
Abstract
Unlike other populations, entrepreneurs may be unable to fully escape from job-related stress due to their financial and/or psychological connection to their ventures. The authors argue that stress is a universal, intangible variable that profoundly influences the entrepreneurial process. In the present review, the authors critically synthesize past literature to evaluate the substantive body of research on stress in entrepreneurship and assess the impact of stress on individuals’ well-being. The authors find that entrepreneurial stress stems from role conflict or overload, issues related to business operations, and concerns from life outside the venture. Further, stress may result in changes to personal satisfaction and psychological well-being, contingent upon an individual’s stress tolerance, coping strategies, or recovery practices. The entrepreneurial process, from creation to exit, is comprised of several transition periods, all of which are uniquely stressful. The authors explore the implications of our findings by discussing stressors that may manifest during each stage of the entrepreneurial process. Therefore, the authors respond to calls for more dynamic investigation of entrepreneurial stress while also highlighting the need for more research into stressors associated with specific entrepreneurial activities.
Details
Keywords
Alicia Raia-Hawrylak and Christopher Donoghue
Anti-bullying legislation has been adopted in every state to prevent the victimization of youth, but the focus on deterring and criminalizing individual behavior can obscure the…
Abstract
Purpose
Anti-bullying legislation has been adopted in every state to prevent the victimization of youth, but the focus on deterring and criminalizing individual behavior can obscure the contextual factors that contribute to aggression. This theoretical paper engages sociological literature to understand the impact of recent anti-bullying legislation on students’ experiences.
Design/methodology/approach
We discuss stigma and account-making theory to theorize the ways students become particularly vulnerable to victimization and may or may not be sufficiently protected under the law. We also engage criminological theories to understand how punishment may not be sufficient for preventing aggressive behavior but may instead lead students to employ strategies to avoid being caught or punished for their behaviors.
Findings
We argue that the majority of current anti-bullying definitions and protocols in use are ambiguous and insufficient in protecting vulnerable groups of students, particularly students with disabilities, overweight students, and LGBT + students.
Originality/value
Our findings suggest that schools should seek to understand and alter the school-wide cultures and norms that permit aggressive behavior in the first place, in turn creating more inclusive school environments.
Details
Keywords
Introduction In a recent article in this Journal Newbould, Stray and Wilson (1976) analysed the discounts or premiums on the price of newly issued equities by reference to the…
Abstract
Introduction In a recent article in this Journal Newbould, Stray and Wilson (1976) analysed the discounts or premiums on the price of newly issued equities by reference to the issue adviser. Their conclusions, based on a comparison between 1959–63 and 1969–73, were that (a) the most efficient advisers (those showing the lowest discounts) gained business between these periods and (b) new entrants to the market accounted in part for the general increase in efficiency observed over the decade. The evidence therefore appeared to support their basic hypotheses that resources tend to flow from inefficient towards efficient firms and that efficiency tends to rise in markets where freedom of entry exists.
Among the many pressing social issues facing today's urban areas is how to provide adequate and efficient transportation facilities while maintaining a healthy economic and social…
Abstract
Among the many pressing social issues facing today's urban areas is how to provide adequate and efficient transportation facilities while maintaining a healthy economic and social environment. In light of this problem the federal government is spending billions of dollars in improving existing transit systems and in developing new ones in major cities across the United States. There is considerable debate over how this funding could best be utilized. During the past few years there has been an increasing amount of literature published by leading government, private, and academic research centers in the areas of transportation policy, economics, and technological innovations. Libraries, particularly public libraries in those cities directly affected by these new transit programs, are likely to face an increasing number of reference questions from citizens concerned with how these new systems will affect their lives and the life of their city.
In response to the paper by Buckland and Yeomans in this issue, we would make the following points.