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The purpose of this paper is to provide banking regulators with another tool to crosscheck the appropriateness and consistency of levels of capital adequacy for banks. The process begins by examining banking systems and focuses on market risks and the systemic risks associated with growing global economic integration and associated systemic interdependence. The model provides benchmarks for economic and regulatory capital for international banking systems using country, regional and global stock‐market generated price index returns data. The benchmarks can then be translated to crosschecking capital levels for banks within those systems. For analytical purposes systems are assumed to possess a degree of informational efficiency and credit, liquidity and operational risks are held constant or at least assumed to be covered in loan loss provisions. An empirical study is included that demonstrates how market risk and systemic risk can be accounted for in a benchmark banking system performance model. Full testing of the model is left for future research. The paper merely proposes that such an approach is feasible and useful and it is in no way intended to be a replacement for the current Basel Accord.

Since the size of surface defect which has a detrimental affect on specular gloss is comparable with that of some pigment particles it follows that in paint systems where pigment is present at the surface, gloss may be significantly affected. The size of titanium dioxide crystals, for example, is about 0.2 ?m so depending on the paint system used, the type of pigment and its concentration are important factors.

This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic periods to boost corporate profits.

The authors analyzed non-financial Brazilian publicly traded firms from 2010 to 2020 by estimating industry-fixed effects of groups of short- and long-horizon firms to compare their behavior on earnings management practices during bullish moments. For robustness, the authors used alternate measures and trade-off analyses between earning management practices.

The findings indicate that, during bullish moments, companies prioritize managing their earnings through real activities management (RAM) rather than accruals earnings management (AEM), depending on their time horizon. The results demonstrate the trade-off between earnings management practices.

This study presents limitations when using proxies for earnings management and investor sentiment.

Investors and regulators should closely monitor companies' operations, especially during bullish market conditions to prevent fraud.

The study addresses investor sentiment mediation in the earnings management discussion, introducing the short-termism approach.

It must be remembered that the exercise described in part 1 was carried out in a carbon arc weathering machine to provide a stable environment. Referring to Fig 7, which shows the absorption spectra of the resins used in this section, it can be seen that the acrylic resin only absorbs to any great extent in the UVB region, and if reference is made to Fig 3, where the spectra of carbon arc radiation and UK summer sunlight are compared, it is seen that the carbon arc is deficient in this area. The protective aspect of titanium dioxide will thus not operate in this weathering environment. If the same exercise was repeated in natural sunlight, then the pigmented paints would show an even greater protective tendency, since all resins absorb to a greater extent as wavelength decreases, but the extent of photocatalysis remains constant. In Fig 7, the two alkyd/MF systems have been represented by a single line because of their chemical similarity.

Empirical research on the sources of stress among US medical doctors is scarce. Most research studies reported in leading journals were done on doctors from other countries. The present study explored the sources of stress among American medical doctors. Six factors, workload, work environment, hospital, nature of work, external environment and role conflict, were extracted from 30 items on sources of stress. Workload explained the maximum amount of variance followed by work environment. Workload was perceived as the highest source of stress and experience was negatively related to stress. The findings suggest that better management of time may help reduce stress for American medical doctors.

A review of the common photodegradation processes in polymeric coatings is presented, and the photoactivity of titanium dioxide and its consequences are discussed. Experimental work which explores the durability implications of the use of titanium dioxide in coatings is presented. This includes the effects of pigment flocculation, film thickness and photostability of the pigment. The importance of the correct selection of light source for accelerated weathering is stressed. Finally, results are presented from a recent study of the influence of geographical location on the weathering of titanium dioxide pigmented paint films.

A visual display unit (VDU) combines a display and a keyboard. Usually the display will be of the cathode‐ray TV type, but it could also be a thin window display, or a flat screen. The keyboard will usually resemble that of a typewriter. Modern designs have a separate display and keyboard, but many designed as a single unit still exist. The two items are used together, either as a terminal interacting remotely with a system, as a stand‐alone micro or word processor with its own local processing, or as a part of a larger piece of equipment.

The purpose of this study is to highlight the impacts that service user involvement can have on the education of UK undergraduate student mental health nurses both personally and professionally. It reports the findings from a short module evaluation of a collaboratively delivered theory unit using a qualitative approach.

The study reports the findings from a short module evaluation of a collaboratively delivered theory unit using a qualitative approach embracing two focus groups.

The findings from the two focus groups highlight that the service user input (expert by experience) offered a positive learning experience for the students, enabled them to appreciate the meaning of recovery and hope and facilitated the identification of the importance of their role in terms of connecting meaningfully with those they are supporting and reconsidering key priorities for practice. They also suggest that there is theory/practice gap reduction as students were able to connect the service user narratives to the evidence base for deeper understanding and application.

Although only a brief evaluation of a short theory module within a wider programme involving a small number of participants, the findings echo the wider literature and offers further rationale to support direct service user involvement within mental health education across all healthcare professions. This finding is also relevant, as, increasingly, learning/teaching programmes now seek to implement blended learning with significant online teaching and less face-to-face facilitation of learning.

This study highlights not only the positive impact of service user input on health-care education but also the benevolent influence skilled narratives can have as a pedagogical approach to learning.

Although there is much in the literature as to the benefits for student learning in involving service users within higher education institute education, there is limited information as to “how” and “why” this is the case, this article seeks to bridge that gap.

The purposes of public libraries and those of technical and research libraries differ so widely in scope that I would like, first of all, to deal with the background against which the public library operates. Whilst the field covered by the public library is so wide as to be almost without boundaries, that of the special or research library is usually fairly tightly circumscribed. Public libraries are, as you know, wholly rate supported—or at least almost wholly, because we do draw a certain amount of income from the charges we levy on the people who keep books overdue—and unlike some other corporation departments we do not receive any Government grant.