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This study conducted a comprehensive analysis of the ASB's voting activities for 45 SASs issued over a 12‐year period. The results support earlier studies by Kinney and others that members' respective firm characteristics are strongly associated with their voting behavior. However, while Kinney posited that structured firms investment in audit methodology resulted in more support for new standards due to lower opportunity costs to adopt a new SAS, this study identifies such firms' greater propensity to vote against SASs. This study supports Kinney's (1986) “political cost” hypothesis regarding ASB members' reluctancy to vote against an SAS. This study also supports the relationship between firm characteristics such as audit structure and ASB member voting patterns. Overall, the results suggest that the ASB provides a democratic forum for large and small firms to equally participate in the standard‐setting process. The diversified membership of the ASB appears to result in no systematic dominant influence, other than potentially by the chair position.

As a movement for alternative means of food production and consumption has grown, so, too, have civic efforts to make alternative food accessible to low-income persons (LIPs). This article examines the impact of alternative food institutions (AFIs) on low-income communities in the United States and Canada, focusing on research published since 2008.

Through a three-stage literature search, I created a database of 110 articles that make empirical or theoretical contributions to scholarly knowledge on the relationship of AFIs to low-income communities in North America. I used an in vivo coding scheme to categorize the impacts that AFIs have on LIPs and to identify predominant barriers to LIPs’ engagement with AFIs.

The impacts of AFIs span seven outcome categories: food consumption, food access and security, food skills, economic, other health, civic, and neighborhood. Economic, social and cultural barriers impede LIPs’ engagement with AFIs. AFIs can promote positive health outcomes for low-income persons when they meet criteria for affordability, convenience and inclusivity.

This review exposes productive avenues of dialogue between health scholars and medical sociology and geography/environmental sociology. Health scholarship offers empirical support for consumer-focused solutions. Conversely, by constructively critiquing the neoliberal underpinnings of AFIs’ discourse and structure, geographers and sociologists supply health scholars with a language that may enable more systemic interventions.

This article is the first to synthesize research on five categories of alternative food institutions (farmers’ markets, CSAs, community gardens, urban farms, and food cooperatives) across disciplinary boundaries.

S. F. Wheatcroft and D. H. Glover, CBE, have been re‐appointed full time members of the BRITISH AIRWAYS BOARD.

For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies have been published since 2010, evidencing the increasing relevance of PCAOB-related research in recent years. Our paper reviews the existing literature on the PCAOB’s four primary functions – registration, standard-setting, inspections, and enforcement. In particular, we examine PCAOB registration trends and evaluate the effects of PCAOB registration requirements on the issuer audit market, as well as discuss the relative costs and benefits (e.g., auditor behavior changes, improvements in audit quality, auditor perceptions) of the 16 auditing standards the PCAOB passed in its first 10 years of operation. Further, we summarize the literature’s findings on the effects of the PCAOB inspection process on various facets of audit quality. Finally, we analyze the research concerning the PCAOB’s enforcement actions to determine how markets have responded to sanctions against auditors and audit firms. We contend that understanding and reviewing the effects of the PCAOB’s activities are important to future audit research because of the PCAOB’s authority over and oversight of the issuer audit profession. We also identify PCAOB-related research areas that have not been fully explored and propose several research questions intended to address these research areas.

The purpose of this paper is to provide directions for research on non-medical health service and servicescapes by building off Rosenbaum’s study of social support for men at a resource center for testicular cancer.

This paper cites literature and introduces directions for future research.

This paper contains insights on non-medical health services and servicescapes, including the salience of social connection for coping, the need to connect with others who are experiencing the same health issue, the relevance of place and face-to-face contact, the role of leisure in drawing people together and the need to look at these environments critically.

This viewpoint provides insights to anyone interested in transformative service research, particularly those who apply this approach to study health-care services.

SHOCK tube measurement techniques require the use of instrumentation capable of sensing pressure variation across passing strong shock waves. The speed of shock wave passage along the shock tube is of the order of 6,000 to 7,000 ft./sec. while shock thickness is of the order of 0·1 in. This is calculated from the equation:—

This paper aims to develop a conceptual framework that clarifies the social supportive role of cancer resource center services in the lives of men with cancer and its impact on their perceived quality of life.

Personal reflections.

The authors put forth a conceptual framework which shows that men with cancer may perceive the availability of four types of social support from others present in a cancer resource center. The perceived availability of social support is posited to enhance their perceptions of their quality of life.

The study yields propositions that may be empirically tested by services and health researchers in future studies. In addition, the research findings may not extend to terminally ill male cancer patients.

Given the health benefits associated with social support, health-care professionals, social workers and cancer center directors should encourage their male cancer patients to participate in cancer resource programing and activities.

Cancer resource centers offer male cancer patients opportunities to enhance their quality of life beyond the use of pharmaceutical drugs or professional medical treatment. The health benefits may lower costs associated with medical expenses.

This study contributes to an emerging paradigm in services marketing. It is one of the first papers to focus on the socially supportive role that cancer resource center services may assume in the lives of men with cancer and those surviving the disease.

Section 404 of the Sarbanes–Oxley Act (SOX) altered the relationship between auditors and their clients by requiring an external audit of companies’ internal controls. Regulatory guidance is interpreted and applied by external auditors to comply with SOX. The purpose of this paper is to apply service operations management theories and techniques to the internal control audit process to better understand the role regulatory guidance plays in audit services. We discuss service operations management theories that apply to the production of audit services and employ the operations management technique of simulation to examine the effects of a historical relationship between the client and the auditor, information sharing between the client and the auditor, and the auditor’s perceived risk of the client on the internal control audit process. The application of service operations management theories and the simulation results illustrate that risk and information sharing are key factors for the audit process. The results suggest the updated Public Company Accounting Oversight Board guidance from Auditing Standard 2 to Auditing Standard 5 appropriately increased audit effectiveness by encouraging risk-based judgments and information sharing. This paper merges accounting and service operations management research to examine the effects of regulatory guidance on the internal control audit process. The paper uses simulation to illustrate the importance of interpreting regulatory guidance and the specific effects of risk and information sharing on the internal control audit process.

The purpose of this paper is to develop a multiobjective differential evolution (MODE)-based extended H-infinity controller for autonomous helicopter control.

Development of a MATLAB-based MODE suitable for controller synthesis. Formulate the H-infinity control scheme as an extended H-infinity loop shaping design procedure (H _∞ -LSDP) with incorporation of v-gap metric for robustness to parametric variation. Then apply the MODE-based algorithm to optimize the weighting function of the control problem formulation for optimal performance.

The proposed optimized H-infinity control was able to yield set of Pareto-controller candidates with optimal compromise between conflicting stability and time-domain performances required in autonomous helicopter deployment. The result of performance evaluation shows robustness to parameter variation of up to 20 per cent variation in nominal values, and in addition provides satisfactory disturbance rejection to wind disturbance in all the three axes.

The formulated H-infinity controller is limited to hovering and low speed flight envelope. The optimization is focused on weighting function parameters for a given fixed weighting function structure. This thus requires a priori selection of weighting structures.

The proposed MODE-infinity controller algorithm is expected to ease the design and deployment of the robust controller in autonomous helicopter application especially for practicing engineer with little experience in advance control parameters tuning. Also, it is expected to reduce the design cycle involved in autonomous helicopter development. In addition, the synthesized robust controller will provide effective hovering/low speed autonomous helicopter flight control required in many civilian unmanned aerial vehicle (UAV) applications.

The research will facilitate the deployment of low-cost, small-scale autonomous helicopter in various civilian applications.

The research addresses the challenges involved in selection of weighting function parameters for H-infinity control synthesis to satisfy conflicting stability and time-domain objectives. The problem of population initialization and objectives function computation in the conventional MODE algorithm are addressed to ensure suitability of the optimization algorithm in the formulated H-infinity controller synthesis.