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UV light curing of adhesives has become the method of choice for many more industrial bonding, sealing, coating, potting and tacking applications. Because faster cures…
UV light curing of adhesives has become the method of choice for many more industrial bonding, sealing, coating, potting and tacking applications. Because faster cures provide more efficient manufacturing processes and lower total assembly cost, and because light curing adhesives are being used in more kinds of applications, both the range of resins and curing equipment now available has expanded dramatically. Outlines the performances of currently available UV adhesives, their application and selection of UV light sources.
This chapter examines three kinds of relational bonds (trust-based commitments, forbearance-based commitments, and apprehension-based commitments) on which parties rely in…
This chapter examines three kinds of relational bonds (trust-based commitments, forbearance-based commitments, and apprehension-based commitments) on which parties rely in the processes employed in negotiating, committing, and executing their cooperative inter-organizational relationships (CIORs). It also considers three different societal contexts with strong, moderately strong, and weak exogenous governance safeguards in which these relational bonds are employed. The authors propose a process theory of relational bonds that fit different contexts. Specifically, our central proposition is that parties to CIORs are more likely to achieve their goals when they rely on relational bonds that fit their societal contexts in which they engage in economic exchanges.
Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with…
Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference to the ethical failure at Carillion plc in 2018. This includes an examination of how these concepts are similar and how they differ and a reconceptualisation of professional judgement in Aristotelian terms.
The conventional understanding of professional judgement is articulated with reference to accounting standards, professional accounting institutions and academic research. This is compared to Aristotelian practical wisdom, as presented in the Nicomachean Ethics. Both of these conceptualisations are analysed with reference to the failure of Carillion plc.
Some similarities as well as significant differences between the conventional conceptualisation of professional judgement and Aristotelian practical wisdom are identified. Application to the accounting failure of Carillion plc shows how an Aristotelian reconceptualisation of professional judgement, as an ethical concept, provides a more adequate understanding of unethical accounting behaviour.
The analysis identifies aspects of professional judgement in accounting that have not previously been explored empirically, but which nevertheless have empirical support in other domains.
Professional judgement is reconceptualised in ethical terms, which informs how professional bodies and firms should conceive and apply this concept.
Although there has been research on judgement informed by psychology, there has been little research linking judgement and wisdom in an accounting context. This paper utilises a philosophically informed perspective on wisdom to reconceptualise professional judgement in a way that provides a more adequate understanding of ethical failures.
Recent evidence from glass cliff research suggests that women are more willing than men to accept risky leadership positions. The purpose of this paper (based on three…
Recent evidence from glass cliff research suggests that women are more willing than men to accept risky leadership positions. The purpose of this paper (based on three studies) is to reveal and resolve the apparent paradox that women are more risk averse than men yet end up in risky leadership positions.
In Study I, risk attitudes of 125 participants were surveyed to understand gender differences in risk taking. In two experimental vignette studies, 119 university students (Study II) and 109 working adults (Study III) were offered a leadership position in either a risky or successful company and asked to rate their willingness to accept the job.
Together, the results showed that although women are generally more risk averse than men, women who scored low on career self-efficacy were more likely to perceive a risky job as a promotional opportunity and were therefore more willing to accept such a job. These findings shed light on the role of women’s career decision making in the glass cliff phenomenon.
Glass cliff research has focused almost exclusively on organizational decision makers. The authors aim to better understand the glass cliff phenomenon by incorporating the perspective of job seekers.