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The information explosion had led to the emergence of electronic crime both in the transfer of electronic funds and the gaining of information. Reports on the introduction of the clipper chip to protect information and gives a discription of how it works, giving definitions of various terms. Examines a number of problems associated with the chip: trade; effectiveness; Constitutionality; reliability; necessity. Suggests places of contact for further investigation and information.

The purpose of this study is to examine the effects of self-affirmation on African American smokers' intentions to quit smoking sooner and desire to stop smoking altogether in response to viewing graphic cigarette warning labels. It also tested the mediating role of perceived susceptibility and self-efficacy in explaining the impact of self-affirmation.

African American smokers (N = 158) were recruited to participate in a controlled experiment. Participants first completed a short questionnaire about their demographic background and smoking-related attitudes and behavior. They were then randomly assigned to engage in either a self-affirmation task or a control task and viewed two graphic cigarette warning labels subsequently. Participants then responded to a questionnaire about their perceived susceptibility to smoking-related diseases, perceived self-efficacy to quit smoking, intentions to quit smoking and desire to stop smoking altogether.

Results showed that engaging in self-affirmation prior to exposure to graphic cigarette warning labels increased African American smokers' perceived susceptibility to smoking-related diseases, but decreased their perceived self-efficacy to quit smoking. Furthermore, self-affirmation indirectly enhanced smokers' intentions to quit smoking sooner and desire to stop smoking altogether through increased perceived susceptibility. It also had an unexpected negative indirect effect on intentions to quit smoking sooner through decreased self-efficacy.

This study is one of the few studies that investigates the effect of self-affirmation on African American smokers' responses toward graphic cigarette warning labels.

Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global Reporting Initiative (GRI), the most widely used of those frameworks, has produced several generations of guidelines. Their third-generation guidelines (G3), which had the most widespread and long-term use, relied on a series of application levels to convey the quantity and quality of disclosures. The firm’s choice of application level exemplified its corporate social responsibility (CSR) disclosure strategy. The purpose of this study is to answer the call of scholars for a comprehensive explanation of a firm’s CSR disclosure strategy and suggested researching of the conceptual underpinnings of legitimacy, stakeholder, resource dependence and institutional theories.

Given this call, a comprehensive model is tested that explores relationships arising from these four major theories and the choice of GRI application levels. The model includes four constructs: non-financial corporate characteristics, firm financial performance, stakeholder involvement and environmental turbulence.

Unexpectedly, the findings do not show differences with respect to the theoretical underpinnings of CSR disclosure and the GRI disclosure levels.

Despite their widespread use, GRI was concerned that the G3’s application levels could be misunderstood and that the framework needed conceptual improvement. These concerns led to the elimination of application levels with the launch of GRI’s fourth-generation guidelines (G4) in 2013. The findings support the need for conceptual improvement and the discontinuation of the application level system in the G4 guidelines. They also suggest the need for additional research to examine disclosure choices over time, to make understand corporate disclosure strategies.

The purpose of this paper is to investigate the employee performance of firms with a plus or minus specification in their bond credit ratings (i.e. firms near a broad bond rating change) because prior research suggests that these borderline firms demonstrate different behavior, relative to firms that are not near a broad bond rating change.

The authors use regression analysis to test the research question.

The authors posit and find that employees work harder when their firms are borderline in the context of bond credit ratings. The authors obtain similar results using firms on the Standard and Poor’s CreditWatch list. The authors also find that the results become stronger for firms with higher ability managers or when firms are faced with a more volatile business environment.

The results suggest that managers of these borderline firms have stronger incentives to improve employee performance. The study contributes to the large research stream on bond rating in finance literature and the research stream on employee performance in management and accounting literature. Specifically, our findings not only strengthen the notion in Kisgen (2006) that borderline companies often show different behavior, compared to average companies, but also can lead to a more comprehensive understanding of the determinants of employee performance. The study, to the authors’ knowledge, is one of the few empirical studies that directly examine the employee behavior (i.e. performance) when their firms are at the borderline in the context of bond credit ratings.

The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class.

The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB.

Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting.

This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.

“Where HAS that book been reviewed?” This question seemed to arise daily during my work as Adult Services Consultant for an upstate New York library system. Since I was responsible for the selection of new titles for the system pool collection as well as preparing buying lists for member libraries, I felt the need to have some way of “pulling together” all the reviews for new titles as they appeared in the book review media. It seemed to me that the book review indexes currently being published were inadequate in several ways, especially in the timely listing of current reviews and in the fact that you usually had to know the author's name in order to find citations to the reviews. How did I progress from perceiving a need for a more current listing of citations to book reviews and actually publishing my own index, Title Index of Current Reviews? Initially, several seemingly unrelated events led me in the direction I was eventually to take.

The purpose of this paper is to describe the basics of selective laser sintering (SLS) and also the benefits of designing parts to be built using this technology. Some design requirements are also included.

This paper was written to assist design engineers in using the SLS technology as opposed to traditional manufacturing technologies.

The findings of the paper are primarily limited to the differences of the functionality of products designed for manufacture using traditional technologies as compared to the ability to design for perfect functionality and the parts are able to be manufactured using SLS.

The paper shows that any application where light weight, maximum performance or the ability to customize is the prime consideration is a candidate for the many benefits afforded by SLS and the related technologies.

The environment for teaching Economics in Australian universities has undergone profound changes. The factors involved are well known: changing public policy goals, market expansion, internationalization, working to study, and an increasingly diverse clientele. This study investigates various changing aspects in the teaching of Economics. Questionnaire and interview data were collected from three stakeholders: students (the consumer), lecturers (the supplier), and Heads of Schools and the Executive Dean (the administrator). Effective communication, clarity of lecture notes, good acoustics, ability to focus on the theme, personality, ability to illustrate with examples were identified by students and staff as essential indicators of good teaching. The study derives some implications: expanding the Faculty Student Resource Centre; flexible and extended consultation hours; and English language support system.

This paper aims to present a visually documented brand history of Winchester Repeating Arms through a cultural analysis of iconic Western images featuring its lever action rifles.

The study applies visual culture perspectives and methods to the research and writing of brand history. Iconic Western images featuring Winchester rifles have been selected, examined, and used as points of departure for gathering and interpreting additional data about the brand. The primary sources consist chiefly of photographs from the nineteenth century and films and television shows from the twentieth century. Most visual source materials were obtained from the US Library of Congress, the Smithsonian Institution, the Buffalo Bill Center of the West and the Internet Movie Firearms Database. These have been augmented by written sources.

Within a few years of the launch of the Winchester brand in 1866, visual images outside company control associated its repeating rifles with the settlement of the American West and with the colorful people involved. Some of these images were reproduced in books and others sold to consumers in the form of cartes de visite, cabinet cards and stereographs made from albumen prints. Starting in the 1880s, the live Wild West shows of William F. Cody and his stars entertained audiences with a heroic narrative of the period that included numerous Winchesters. During the twentieth century and into the present, Winchesters have been featured in motion pictures and television series with Western themes.

Historical research is an ongoing process. The discovery of new primary data, both written and visual, may lead to a revised interpretation of the selected images.

Based largely on images as primary data sources, this study approaches brand history from the perspective of visual culture theory and data. The research shows how brands acquire meaning not just from the companies that own them but also from consumers, the media and other producers of popular culture.

This paper uses a unique nationwide survey data derived from the 2003 Utilisation of Health Services Survey (UHSS) in Iran (n=16,935) to analyse inequities of health care utilisation.

Concentration indices are used to measure socioeconomic inequality in actual use of the five types of health services, and in unmet need for two of those types of service (any ambulatory care and hospital admissions). Horizontal inequity indices are employed to examine inequity in ambulatory and hospital care. Generalised linear model (GLM) was employed to investigate factors contributing to the phenomena of “unmet need” and “met unneed”. Moreover, a decomposition analysis of inequality is performed to determine the contributions of each factor to the inequality of “unmet need”.

Results suggest that self‐reported need for ambulatory and inpatient care is concentrated among the poor, whereas the utilisation of ambulatory and inpatient care were generally distributed proportionally. Results of horizontal inequity indices show that the distributions of any ambulatory care and hospital admissions are pro‐rich. The probability of “unmet need” for ambulatory care was higher among wealthier individuals. The decomposition analysis demonstrates that the wealth index, health insurance, and region of residence are the most important factors contributing to the concentration of “unmet need” for ambulatory health care among the poor. Results also illustrate that higher wealth quintiles used more unneeded ambulatory care than their poorer counterparts.

A special characteristic of the UHSS is that it contains questions about the need for medical services use and about actual services use. This characteristic provides an opportunity to measure the inequality of health care consumption against self‐assessed treatment needs, as well as an analysis of which observables are associated with “unmet need”. Moreover, the incidence of health care use when it is reported as not needed can be analysed with this dataset. The analysis of this phenomenon – which we refer to as “met unneed” – is another novel aspect of this work.