Harlan Platt and Marjorie Platt
Early warning models are a widely employed development in modern finance. A good early warning model predicts with a high degree of accuracy the likelihood that a healthy company…
Abstract
Purpose
Early warning models are a widely employed development in modern finance. A good early warning model predicts with a high degree of accuracy the likelihood that a healthy company will either go bankrupt or become financially distressed. Now that B2B companies supply products worldwide, the risk of disruptions to business continuity due to supplier failure is international. This paper aims to focus on early warning models.
Design/methodology/approach
This paper extends the research comparing indicators of financial health to the subject of how industrial globalization affects early warning models. In specific, it considers models developed across two continents: North America and East Asia. The targets of the research are global auto suppliers, companies that deliver parts and equipment to original equipment auto manufacturers.
Findings
The findings are particularly important because of the collapse and resurrection of US original equipment manufacturers (OEMs). The modeling effort tested the ability of a single global model of financial distress to capture the determinants of auto supplier health on the two continents. Individual models for each continent proved to be superior to a single model.
Originality/value
This paper is the first to compare bankruptcy models for auto suppliers between China and the USA.
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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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The visibility and impact of young activists is evident in 2020 more than ever, most clearly in the Black Lives Matter movement, but also among climate strikers, water protectors…
Abstract
The visibility and impact of young activists is evident in 2020 more than ever, most clearly in the Black Lives Matter movement, but also among climate strikers, water protectors, March for Our Lives organizers, and even TikTok users and K-pop music fans. The ambivalence with which adults have responded – from pride to dismissal to demonization – has its roots in implicit yet pervasive assumptions about young people stretching back to the early nineteenth century. Through a brief historical sketch, I demonstrate that the contemporary concept of the “American teenager” is the product of a series of social, economic, and political changes in the United States and that this concept undermines youth activism and gives license to adults to dismiss young peoples' justified anger at injustice. This essay contends that adultism, and specifically ephebiphobia – the fear and loathing of young people – dominates today's cultural perceptions of youth in the United States and contributes to policies in education and law enforcement that have domesticated and criminalized young people, undermining their political power. Understanding of the historical factors that shape adults' attitudes toward young peoples' capabilities as activists is a first step to improving and sustaining collaboration between youth and adults in social movements.
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One of the main features of the reform of the Mental Health Act 2007 was the introduction of community treatment orders (CTOs). CTOs represent a fundamental shift in the rights of…
Abstract
One of the main features of the reform of the Mental Health Act 2007 was the introduction of community treatment orders (CTOs). CTOs represent a fundamental shift in the rights of people with severe mental health problems, who have been detained in hospital under section 3 of the Mental Health Act and subsequently discharged. The call for the introduction of CTOs or similar legislation has been a feature of mental health policy over the past 20 years. Despite the detailed discussion of the relationship between ethnicity and psychiatry, there has been very little attention paid to the way that race was a factor in the community care scandals of the 1990s. This article, through the consideration of two very high profile cases ‐ Christopher Clunis and Ben Silcock, explores the media's influence on the construction of the debate in this area. In particular, it explores the way that the media reporting of the two cases had a role in not only perpetuating racial stereotyping, but also the stigmatising of those experiencing acute mental health problems. In addition, with the use of government papers obtained under the Freedom of Information Act, it considers the response to and the attempts to influence the media debate at that time.
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Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
The author argues that we must stop and take a look at what our insistence on human labour as the basis of our society is doing to us, and begin to search for possible…
Abstract
The author argues that we must stop and take a look at what our insistence on human labour as the basis of our society is doing to us, and begin to search for possible alternatives. We need the vision and the courage to aim for the highest level of technology attainable for the widest possible use in both industry and services. We need financial arrangements that will encourage people to invent themselves out of work. Our goal, the article argues, must be the reduction of human labour to the greatest extent possible, to free people for more enjoyable, creative, human activities.
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HARROGATE will be notable as the venue of the Conference in one or two ways that distinctive. The Association Year is now to begin on January 1st and not in September as…
Abstract
HARROGATE will be notable as the venue of the Conference in one or two ways that distinctive. The Association Year is now to begin on January 1st and not in September as heretofore; and, in consequence, there will be no election of president or of new council until the end of the year. The Association's annual election is to take place in November, and the advantages of this arrangement must be apparent to everyone who considers the matter. Until now the nominations have been sent out at a time when members have been scattered to all parts of the country on holiday, and committees of the Council have been elected often without the full consideration that could be given in the more suitable winter time. In the circumstances, at Harrogate the Chair will still be occupied by Sir Henry Miers, who has won from all librarians and those interested in libraries a fuller measure of admiration, if that were possible, than he possessed before he undertook the presidency. There will be no presidential address in the ordinary sense, although Sir Henry Miers will make a speech in the nature of an address from the Chair at one of the meetings. What is usually understood by the presidential address will be an inaugural address which it is hoped will be given by Lord Irwin. The new arrangement must bring about a new state of affairs in regard to the inaugural addresses. We take it that in future there will be what will be called a presidential address at the Annual Meeting nine months after the President takes office. He will certainly then be in the position to review the facts of his year with some knowledge of events; he may chronicle as well as prophesy.
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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‘A MAP OF THE WORLD that does not include Utopia is not worth glancing at’ wrote Oscar Wilde. ‘It leaves out the one country at which humanity is always landing. And when it lands…
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‘A MAP OF THE WORLD that does not include Utopia is not worth glancing at’ wrote Oscar Wilde. ‘It leaves out the one country at which humanity is always landing. And when it lands there it looks out and, seeing a better country, sets sail again. Progress is the realization of Utopias’.