Search results

This article reports the results of a study designed to measure whether an SEC rule requiring audit committees might have an anticompetitive impact on auditor selection. Despite concerns expressed by the American Institute of Certified Public Accountants and others, the results of this study do not substantiate the contention that such a rule would favour Big‐Eight auditors. Rather, the results suggest that while movement toward Big‐Eight auditors is prevalent among NASD‐listed companies, the existence of an audit committee does not explain the displacement. It appears that such an SEC rule would not unfavourably impact the competition for audit services.

Manufacturing companies facing significant pricing competition need customer cost informations systems (CCISs) that reliably measure the resource costs of serving individual customers. Prices are often set by the market and competition, particularly from foreign imports, and severely restricts marketing’s ability to adjust prices to cover costs. It is important that marketing personnel have access to accurate product and customer cost information. With such information, marketing personnel can make better pricing decisions, identify unprofitable customers, analyze lost bids, educate customers on ways to lower costs, and determine the best mix of products and customers. This article reports the results of a field study conducted at a medium‐sized Midwestern electronics manufacturing plant. The field study supports a useful example of a CCIS that can reliably measure the resource costs of serving individual customers and that can help marketing employees carry out their responsibilities more effectively. The CCIS as described herein identifies, measures and assigns three types of resource costs traceable to customer orders: customer variable costs assigned directly, technology costs assigned by the consumption of time in critical constraints, and human resource cost sassigned by activity‐based costing.

The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related to retrieving, using, and evaluating information. This review, the twentieth to be published in Reference Services Review, includes items in English published in 1993. A few are not annotated because the compiler could not obtain copies of them for this review.

Reviews current Internet developments and reviews new services and systems. Considers and presents in particular facilities for users working in systems and cybernetics.

This empirical study seeks to understand how mutual fund firms interpret conflicting pressures to conform or differentiate in the context of corporate social responsibility (CSR). Research suggests that organizations engage in practices that conform to industry standards in order to be seen as legitimate members of their industry. Other studies suggest that organizations differentiate themselves in order to compete and outperform their rivals. Pressures for organizational conformity and differentiation are explored in two types of organizations in the mutual fund industry: socially responsible investment (SRI) and non-SRI firms.

The research is based on qualitative in-depth interviews with twenty-six mutual funds.

The analysis revealed that pressures for conformity and differentiation were salient among mutual fund executives but emphasized differently for the two types of mutual funds.

The study concluded by suggesting SRI firms use both strategies of conformity and differentiation to amplify the message that they adhere to the values of CSR.

The purpose of this paper is to present the more accurate estimation of aero-heating for the ablative 3-D noses by using the viscous shock layers and similarity of viscous boundary layer methods.

The combination of viscous shock layer, similarity of viscous boundary layer (SVBL) methods, Park ablation and Baldwin–Lomax turbulent models is presented in this paper. The proposed method reduces computational memory and run time as compared to the time marching algorithms during flight trajectory. Therefore, the space marching algorithm and finite difference method is used, and the governing equations are transferred into curvature coordinate by using the mapping terms.

The solving for an ogive nose during flight trajectory shows that the convergence of this technique is fast as compared to the user defined function based on the fluent solvers, program to axisymmetric regular geometry code and other research. The results of this research are validated by the mentioned research studies. The relative error for the aero-heating, species concentration of the shock layer gas mixture because of dissociation/ionization of air and surface ablation results is less than 6, 5 and 11 per cent, respectively.

The required time for an aerodynamic design of hypersonic noses reduces as the induced aero-heating is one of the principal design parameters in standpoint aerodynamic, structural and other terms. The magnitude of this parameter, surface temperature and surface recess because of ablation should be corrected during flight trajectory.

The results of this research are applicable for aerospace industries.

The originality of this paper is 90 per cent.

During the months leading up to and immediately following President Donald Trump’s election, the unique intersection of classroom academic freedom and teacher and students’ first amendment rights would be duly tested, as headlines reminded citizens, parents, and pundits that the reach of raw emotions and political viewpoints did not stop at the schoolhouse door. School and classroom-based events would eventually test the norms of community, the interpretation of legal precedents, the resolve of district and school leadership, and the rights or limits thereof of the teachers themselves. This analysis is grounded on case studies of eight such incidents, all of which occurred at the high school level in public school districts. These eight cases are analyzed in terms of the incidents, the teacher’s actions or speech, the consequences, the relevant legal precedents surrounding academic freedom, the parental, student, and community reaction, and the short- and long-term impacts moving forward.