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Article
Publication date: 1 April 1950

J.A. Jones and R.V. Niswander

THE occurrence of isolated fires in commercial, passenger carrying aircraft has focused considerable attention upon the fire risks involved in the use of combustible materials…

55

Abstract

THE occurrence of isolated fires in commercial, passenger carrying aircraft has focused considerable attention upon the fire risks involved in the use of combustible materials, the arrangement of functional equipment and accessories, and the effectiveness of fire‐proof finishes and coatings. In addition to other studies concerning the elimination of fire hazard through careful survey of the electrical system and other functional systems, studies have been made concerning the improvement of the ignition resistance of materials and the subsequent propagation of fire. Serious fires have developed as a result of propagation by materials which were not responsible for the original ignition of fire. An intensive effort has been made to reduce this fire hazard by the development and application of protective coatings and finishes to vulnerable and combustible materials. This work led to the obvious need for, and development of, a testing apparatus by which a realistic comparison could be made of combustible materials under conditions simulating those of an actual fire.

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Aircraft Engineering and Aerospace Technology, vol. 22 no. 4
Type: Research Article
ISSN: 0002-2667

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Book part
Publication date: 4 February 2015

Robin Drogan and Darlene Perner

This chapter describes the influences that are fundamental to facilitating a system of support for inclusive education for students with low-incidence disabilities. Some of the…

Abstract

This chapter describes the influences that are fundamental to facilitating a system of support for inclusive education for students with low-incidence disabilities. Some of the major factors are values and beliefs, rights, relationships and a sense of belonging, policy, and effective practices (Smith, 2006; Walther-Thomas, Korinek, McLaughlin, & Williams, 2000). Within each of the features, collaboration is inherent and essential. A summary of literature on each feature is provided with examples to support the importance for students with low-incidence disabilities. The effective practices of Universal Design for Learning (UDL), co-teaching, peer supports, and school-based teams are highlighted. In order to move forward, educators and administrators need to take responsibility for all children. Effective leadership models are characterized by collaborative efforts that foster a shared responsibility of the team, emphasize thoughtful planning, and identify and allocate the necessary resources and supports.

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Including Learners with Low-Incidence Disabilities
Type: Book
ISBN: 978-1-78441-250-0

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Article
Publication date: 1 June 1950

J. Lockwood Taylor

IT has been noted by Falkner and others that the ordinary aspect‐ratio corrections based on lifting‐line theory are not as accurate as had always been assumed even for normal…

36

Abstract

IT has been noted by Falkner and others that the ordinary aspect‐ratio corrections based on lifting‐line theory are not as accurate as had always been assumed even for normal aspect ratios of the order of 6. Lifting‐surface theory involves heavy calculation, and the present work is intended to give at least an indication of the magnitude of the finite‐chord correction on a fairly simple basis.

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Aircraft Engineering and Aerospace Technology, vol. 22 no. 6
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 19 May 2022

Ahmad Ibrahim Karajeh

This study covers all banks listed on the Amman Stock Exchange. It used (1) dividend-paying status, dividend changes and dividend persistence to measure dividend quality, (2) a…

350

Abstract

Purpose

This study covers all banks listed on the Amman Stock Exchange. It used (1) dividend-paying status, dividend changes and dividend persistence to measure dividend quality, (2) a checklist instrument consisting of 40 items to measure financial disclosure quality, (3) nationality and (4) the percentage of females and males on the board of directors to measure board diversity. Hierarchical regression analysis was employed to investigate the influence of the board diversity on the relationship between financial disclosure quality and dividend quality.

Design/methodology/approach

This study investigates the relationship between financial disclosure quality and dividend quality among Jordanian-listed banks. Moreover, it examines the moderating effect of board diversity on the relationship between financial disclosure quality and dividend quality.

Findings

The results in this work imply that banks with high financial disclosure quality have high-quality dividends. Furthermore, nationality and females on the board of directors play a main role as moderators that influence managers' motivations toward the quality of financial disclosure practices and bank dividends. This paper shows that the boards in Jordanian banks have not changed dividend policies and tend to follow a long-term fixed strategy for paying earnings.

Originality/value

Because of the limited number of practical research on the nexus between financial disclosure quality and dividends quality, this study fills a gap in the literature by examining the relationship between them. In addition, a lack of research exists on the effects of board diversity on the nexus of financial disclosure quality and dividends quality. Therefore, this study makes an original contribution to the literature by using nationality and females and males on the board of directors as moderating variables to investigate the effects of board diversity on the relationship between financial disclosure quality and dividend quality among Jordanian banks.

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Asia-Pacific Journal of Business Administration, vol. 15 no. 4
Type: Research Article
ISSN: 1757-4323

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Book part
Publication date: 13 March 2023

Sami Dakhlia, Boubacar Diallo, Shahriar M. Saadullah and Akrem Temimi

National differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country's rate of growth, access to external…

Abstract

National differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country's rate of growth, access to external credit, and institutional quality. Audits, however, also have a psychological cost, whose intensity is genetically and culturally hereditary. Using a sample of 3,072 private firms across 34 industries in seven countries, including five countries or regions from the former Soviet Comecon, we find that a country's share of firms choosing to undergo external audits is negatively related to the prevalence of carriers of the G allele in the mu-opioid receptor gene's A118G polymorphism, also known as the “social sensitivity” gene. Furthermore, the relationship between the prevalence of the social sensitivity gene and audits is fully mediated by a national culture's degree of collectivism. The results are statistically and economically highly significant and remain robust to the introduction of a set of confounding factors at the firm and country levels. Our results have practical relevance in recognizing psychological diversity when conducting audits and, more generally, preventing burnout in the workplace.

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Article
Publication date: 1 January 2001

Gerald K Chau and Sidney J Gray

This study investigates the impact of environmental influences, particularly a secretive aspect of Chinese culture, on voluntary corporate disclosure practices. Evidence is…

504

Abstract

This study investigates the impact of environmental influences, particularly a secretive aspect of Chinese culture, on voluntary corporate disclosure practices. Evidence is provided of the similarly low level of voluntary disclosure by Hong Kong (HK) and Singaporian listed industrial companies. Further, a comparative analysis with prior research on UK/US companies indicates that the extent of voluntary disclosure by HK and Singaporian companies is lower overall. However, while this finding applies to both financial and nonfinancial information, it is not so in the case of strategic information for HK companies.

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Asian Review of Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 October 2004

P. Olivier and I. DuRand

Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting…

184

Abstract

Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting standard in South Africa that prescribes a particular accounting treatment for scrip dividends; therefore, different accounting approaches are used in South Africa to account for scrip dividends. These different approaches do not always meet the substance over form principle, as required by Generally Accepted Accounting Practice (GAAP). The result is that the information disclosed to the users of the financial statements differs from company to company. This study proposes an accounting treatment for scrip dividend schemes in South Africa. It concludes that the reinvestment approach is the most acceptable accounting treatment for scrip dividend schemes in South Africa.

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Meditari Accountancy Research, vol. 12 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 25 February 2014

Essa El-Firjani, Karim Menacere and Roger Pegum

– The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

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Abstract

Purpose

The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Design/methodology/approach

Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators.

Findings

This paper found general agreement that the accounting regulation of public corporations and banks is strongly influenced by the Libyan Commercial Code and the Income Tax Law. Although listed companies and the banking sector in Libya are required to comply with International Accounting Standards (IASs), the majority of them still comply with the US Generally Accepted Accounting Principles (US GAAP). Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose. The results also indicate that the accounting profession in Libya is still in its infancy and still lacks clear structure in order to develop corporate accounting practice and it appears to play only an important role in retaining external influences on the accounting practice. The empirical results of this research show that the Salter and Niswander (1995) criteria (longevity, setting exam and auditors’ opinion on companies’ financial reports) found that the level of professionalism in Libya is below the required standard.

Originality/value

This paper focuses on corporate accounting regulation and practices and the role of the LAAA in the development of corporate accounting in Libya. This paper, therefore, aims to contribute to the literature by examining the corporate accounting regulation in Libya and fills a gap in international accounting research.

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Journal of Accounting in Emerging Economies, vol. 4 no. 1
Type: Research Article
ISSN: 2042-1168

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Book part
Publication date: 1 March 2012

Abstract

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Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Book part
Publication date: 8 September 2017

Sherif El-Halaby, Khaled Hussainey and Abdullah Al-Maghzom

The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world.Content analysis is used to measure levels of…

Abstract

The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world.

Content analysis is used to measure levels of disclosure for a sample of 136 IBs of 25 countries for years 2013 and 2014. Different cultural measures are used. These include secrecy/transparency as suggested by Gray (1988) and Hofstede (1980, 1983, 2001, 2010)’s culture dimensions which include: Power Distance; Individualism; Masculinity; Uncertainty Avoidance; Long-Term Ordination and Indulgence. Ordinary least square (OLS) regression is used to test the research hypotheses.

After controlling bank-specific, corporate governance and country characteristics, the authors found that Hofstede’s culture dimensions have a significant impact on SSFD. They also found that Gray's transparency dimension positively influence levels of sharia, social and aggregated disclosure. Therefore, they conclude that culture influences levels of disclosure in IBs.

This study has policy implications for managers and regulators of Islamic banking industry.

This study is the first to use both Gray and Hofstede models in the context of IBs around the world. It also the first to explore the impact of culture on three different disclosure levels for IBs.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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