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This paper addresses the issues involved in the design of high‐density boards for high‐density chip scale packages. An analytical model is developed to calculate the number of I/Os accommodated by the printed wiring board. The model is placed under constraints of package area, package I/O pitch, number of lanes per channel, PWB device feature sizes (I/O, via pad, signal traces), number of routing layers on board and the partition of routing regions on each level. The model is utilized to study the precise impact of number of routing layers and device feature size on the I/O density of PCB. The scheme for optimally partitioning each layer to achieve maximum I/O density is discussed. Specific guidelines are provided pertaining to the usage of higher board layers and/or reduced device feature sizes to design high‐density boards for future electronic products.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

Among the ten Canadian provinces, Quebec has experienced the most significant excess mortality of older persons during COVID-19. This practice paper aims to present the chronology of events leading to this excess mortality in long-term care facilities (LTCFs) and a comprehensive analysis of the phenomenon.

Documented content from three official sources: daily briefings by the Quebec Premier, a report from the Canadian Armed Forces and a report produced by Royal Society of Canada experts were analysed.

Two findings emerge: the lack of preparation in LTCFs and a critical shortage of staff. Indeed, the massive transfer of older persons from hospitals to LTCFs, combined with human resources management and a critical shortage of permanent staff before and during the crisis, generates unhealthy living conditions in LTCFs.

To our knowledge, this paper is the first to analyse official Quebec and Canadian statements concerning COVID-19 from the angle of quality of life and protection of older adults in LTCFs.

The COVID-19 pandemic has affected the physical, psychological, social and financial health of older persons. On this subject, the United Nations published a policy brief on the impact of COVID-19 on older persons in May 2020. In line with this, the purpose of this general review is to address three issues affecting older persons living in residential care facilities: protective measures implemented to block the virus’ entry, the types of mistreatment most frequently experienced and the necessity to promote and defend the rights of these persons.

The design of this study is based on input gathered since the end of April during meetings of the International Network for the Prevention of Elder Abuse (INPEA) and the results of a July survey of its members.

The survey results indicate variability in the implementation of protective measures in different countries and the significant presence of mistreatment and violation of the rights of older persons. Three major issues demand attention: ageism, systemic and managerial problems and the effects of implemented measures. All these prompt the INPEA to once again plea for the adoption of an international convention of human rights of older persons.

To our knowledge, this is the first article sharing the views of the INPEA from a global perspective in the context of COVID-19.

Purpose: To critically explore the implications of the August 2020, decision by Carleton University’s Institute for Criminology and Criminal Justice (ICCJ) to end to its intern program with the Ottawa police, the RCMP, Correctional Services Canada and Ottawa-Carleton Detention Centre starting in Fall 2021.

Findings: In contrast to the negative reaction of Kevin Haggerty to this decision, the authors offer a strong but qualified endorsement of the ICCJ’s move to put an end to its internship with coercive institutions. The ICCJ strategically mobilized discourses of anti-Blackness and inclusion in response to the murder of George Floyd and the individual and communitarian traumas of Black, First Nations and Metis and students colour in its program. The ICCJ did not, however, substantively engage with the ways that criminology, sociology and the university are complicit through the legitimation practices and processes of ideology, professionalization and research in the ‘violence work’ of the state. The critique, ethics and logical conclusion of abolitionism are obfuscated.

Methodology/Approach: The authors explicitly draw on the Black Radical Tradition, Neo-Marxism and radical neo-Weberianism to sketch research possibilities that resist the university as a space of violence work, both in criminology and in the professionalization of policing.

Originality/Value: The debate between the ICCJ and Kevin Haggerty is an important opportunity to critically analyze the limits of critical criminology and lacunae of a debate about abolitionism, anti-criminology and university-state nexus as a site for the production of ideological and hardware violence work. Grounded in the Black Radical Tradition, neo-Marxism and radical neo-Weberianism, the authors sketch a framework for a research agenda toward the abolition of criminology.

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

It is difficult to develop an overall picture of the practice of management accounting (MA) in farms and farm enterprises (FEs) because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for MA practices in farming entities and identify some major avenues for future research on the topic.

This paper uses systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical journal articles published between 1964 and 2016 are identified, described and analyzed in this research paper.

The findings reveal that the practice of MA in farms is subject to information problems and that the empirical research on this topic largely lacks a theoretical explanation. Therefore, the explanatory framework of MA practices in farming entities reveals that these practices are subject to influencing factors such as familism, government farm policies, market competition, technological changes, the seasons and the weather/climate.

The overall limited findings on the practice of MA in FEs indicate that caution should be taken when generalizing the current knowledge on the use of MA practices in other organizational forms to farming entities. Moreover, future research should draw on explicit theories to explain empirical results.

This paper is the first comprehensive literature review of studies on MA practices in farms and FEs.