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The present article aims to investigate the squeeze effects on hematite suspension-based curved annular plates with Rosensweig’s viscosity and Kozeny–Carman’s porous structure under the variable strong magnetic field and slip in the Shliomis model. The variable magnetic field is utilised to retain all magnetic elements within the model. The aforementioned mechanism would have the benefit of generating a maximal field at the system’s required active contact zone.

The Kozeny–Carman globular sphere model is used for porous facing. Rosensweig’s extension of Einstein’s viscosity is taken into consideration to enhance the fluid’s viscosity, and Beavers and Joseph’s slip boundary conditions are employed to assess the slip effect.

The pressure and lifting force under squeezing are computed through modification of the Reynolds equation with the addition of Kozeny–Carman’s model-based porosity, Rosensweig’s viscosity, slip and varying magnetic field. The obtained results for the lifting force are very encouraging and have been compared with Einstein’s viscosity-based model.

Researchers so far have carried out problems on lubrication of various sliders considering Einstein’s viscosity only, whereas in our problem, Rosensweig’s viscosity has been taken along with Kozeny–Carman’s porous structure model.

Ideal and practical performance of ram‐jet units in steady flight in the stratosphere at Mach numbers from 1·5 to 4 is examined. The effects of combustion, temperature, altitude, intake and exhaust nozzle design are considered.

The aim of the present study is to examine the ferrohydrodynamic laminar boundary layer flow of electrically non-conducting magnetic fluid on a uniformly heated and radially stretchable disk with or without rotation in the presence of an externally applied magnetic field.

Governing equations give rise to highly non-linear coupled partial differential equations which are reduced to a set of ordinary differential equations in dimensionless form by the means of conventional similarity transformation. These equations are further discretized using central finite difference scheme. And, the solution is obtained in MATLAB environment by finding the missing boundary conditions using shooting method.

The effects of magnetic field dependent viscosity and rotation strength parameter on velocity and temperature profiles are investigated. Besides, the other significant physical quantities such as radial and tangential skin frictions, rate of heat transfer and boundary layer displacement thickness are also computed. The obtained results are discussed quantitatively and qualitatively.

Heat transfer in ferrofluid flow over a radially stretchable and uniformly heated rotating disk has not been investigated yet.

A problem concerning with the reflection and transmission of micropolar elastic plane waves at an imperfect interface between two homogeneous, isotropic micropolar elastic half‐spaces of different micropolar elastic properties has been investigated. The expressions for the reflection and transmission coefficients which are the ratios of the amplitudes of reflected and transmitted waves to the amplitude of incident waves are obtained for an imperfect boundary and deduced for normal couple stiffness, transverse couple stiffness, transverse force stiffness and welded contact. Numerical calculations have been performed for amplitude ratios of various reflected and transmitted waves. The variations of amplitude ratios with angle of incident wave have been depicted graphically. Some special cases have also been deduced from the present investigation. It is found that the amplitude ratios of reflected and transmitted waves are affected by the stiffness and micropolarity of the media.

The paper's aim is to investigate a two‐dimensional deformation of homogeneous, anisotropic generalized thermoelastic diffusion as a result of an inclined load by applying Laplace and Fourier transforms. The inclined load is assumed to be a linear combination of a normal load and a tangential load.

As an application, concentrated and distributed loads have been taken to illustrate the utility of the approach. The transformed solutions are inverted numerically, using a numerical inversion technique.

The variations of normal displacement, temperature distribution and chemical potential distribution due to different sources for different angle of inclinations with distance have been shown graphically to depict the effect of diffusion and anisotropy. A special case is also deduced from the present investigation.

It can contribute to the theoretical consideration of the seismic and volcanic sources since it can account for the deformation fields in the entire volume surrounding the sources region.

We hypothesize that a CEO’s responsiveness to security analysts’ demands for information about the firm is influenced by the structure of the CEO’s compensation package. Our analysis is based on a sample of 469 CEO presentations to security analyst societies by 149 firms during the period 1984‐1988. Consistent with the argu ments of Nagar (1999; 1998) that CEO shareholdings and golden parachutes reduce the cost to the CEO of disclosing proprietary information, we find that CEO share holdings and the presence of golden parachutes are positively associated with the total amount of information that a CEO discloses at an analyst society presentation. Consistent with the argument that CEOs whose cash compensation is sensitive to firm performance have incentives to release bad news so as to lower expectations about future performance and, hence, bonus targets, CEO cash compensation performance sensitivities are positively associated with the CEO’s willingness to disclose bad news.

The purpose of this paper is to consider potential criminal law responses to the global challenge of “identity crime”. In particular, it focuses on a specific offence of “identity theft”. It begins with a discussion of the meaning of “identity” in the context of modern transactions, before defining “identity crime” and related terms. Legal responses are then considered before turning to the importance of harmonisation. The transnational nature of modern identity crimes makes it essential that law enforcement agencies not only have suitable offences at their disposal but also the frameworks to facilitate international cooperation.

Given the increasingly transnational and organized nature of modern identity crime, this paper adopts a comparative approach. It draws upon provisions from Australia, Canada, the UK and the USA. It also looks at responses to identity crime at the regional and international level.

Although there is currently no international instrument which specifically and comprehensively addresses identity theft, it is argued that there is an urgent need for further international discussion as to the desirability and form of identity theft provisions. While international agreement may not be reached, such discussions are important in assisting countries to develop appropriate legal frameworks and capacity to address the modern fraud environment.

It is hoped that this paper will contribute to, and facilitate, important ongoing discussions as to the most effective ways in which to tackle identity crime at the national and international levels.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Because of the special “State of the States” issue of Library Hi Tech and other circumstances beyond my control, the four quarterly “Comp Lit” compilations for 1996 appear here in a single and possibly peculiar chunk. A lot changes in a year of personal computing, but on reflection it seemed useful to include the citations and comments as I originally wrote them.

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.