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We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

The period that this report covers has been one of considerable achievement. The aim of the Birmingham Libraries' Co‐operative Mechanisation Project (BLCMP) has been to design and develop a system to utilise centrally produced machine‐readable bibliographic records in the MARC format in local situations, and to assess the practicability of a regional data bank, accessible to a number of libraries, using these records and records produced locally.

Only a day or two ago the Stars and Stripes were floating over the House of Lords and the invigorating “Battle Hymn of the Republic” was sung at St. Paul's in the presence of the King Emperor. The events were unique, and to all Britons happy in prophecy. English librarians have long admired their American brethren and their work; and of late they had read with regret the rather querulous remarks in at least one American library journal about the restrictions on book imports incidental to the blockade, and such phrases as “we have friends in both countries,” which gave the impression that our American friends failed to distinguish between the moral value of right and wrong in this world‐struggle. All this was intensified by the fact that every Briton in his heart believes the American to be of his own household, “to come of the blood,” and the want of understanding which we thought we detected was a particularly bitter thing. Of course this was a superficial view, and many of us realized how great was the sympathy between the English speaking races, and how difficult for the American the interracial problems of his country. Now, however, the air has been clarified, and the English librarian may look upon his American brethren as at one with himself in the struggle to preserve that freedom in the world which pervades the literature of our common language.

The Birmingham Libraries Cooperative Mechanisation Project (BLCMP) was formed by the libraries of the universities of Aston and Birmingham, and Birmingham Public Libraries, to investigate the feasibility of cooperation in the use of MARC records. A general introduction to the aims and history of the Project are contained in previous reports in Program, Vol.3,nos.2 and 3/4, 1969, and Vol.4, no.4, 1970.

Conventionally, fleet maintenance decisions are made based on the level of repair (LOR) analysis. A general assumption made during LOR analysis is the consideration of the lifetime distribution with constant failure rate (CFR). However, industries do use preventive maintenance (PM) to extend the life of such components, which in turn may affect the LOR decisions such as repair/move/discard. The CFR assumption does not allow the consideration of effect of PM in LOR analysis. The purpose of this paper is to develop a more practical LOR analysis approach, considering the time-dependent failure rate (TDFR) of components and the effect of PM.

In the proposed methodology, first, a detailed life cycle model considering the effect of various parameters related to LOR and PM is developed. A simulation-based genetic algorithm approach is then used to obtain an integrated solution for LOR and PM schedule decisions. The model is also evaluated for the various cases of quality of maintenance measured in terms of degree of restoration.

The results, from the illustrative example for a multi-indenture and multi-echelon fleet maintenance network, show that the proposed integrated strategy leads to better LCC performance compare to the conventional approach. Additionally, it is identified that the degree of restoration also affects the PM schedule as well as LOR decisions of the fleet system. Therefore, consideration of TDFR is important to truly optimize the LOR decisions. The proposed approach can be applied to fleet of any equipment.

The approach is illustrated using a hypothetical example of an industrial system. A more complex system structure in terms of number of machines, types of machines (identical vs non-identical), number of echelons, possible repair actions at various echelons, etc. may be present for a particular industrial case. However, the approach presented is generic and can be extended to any system. Moreover, the aim of the paper is to highlight the importance of the considering PM and quality of maintenance in LOR decision making.

To the best of the authors’ knowledge, this is the first work which considers the effect of PM and quality of maintenance on LOR analysis. Consideration of TDFR and imperfect maintenance while optimizing LOR decisions is a complex problem. Thus, the work is of high significance from the research point of view. Also, most of the real life fleet systems use PM to extend the life of the equipment. Thus, present paper is a more practical approach for LOR analysis of such systems.

This gives an account of work done since that reported in Program and up to the end of the feasibility study stage of the project. Activities are noted under the names of working groups responsible for initiating and implementing them.

Purpose – To explicate how to design a digital internship that encourages both the teacher candidate and the K-12 student to participate in problem-based learning. Framed by the theories of academic motivation and new literacies, this chapter presents templates to demonstrate how a digital internship can be designed that results in the learning goals of both the students and the teacher candidates being met.

Design – Digital internships provide teacher candidates with the opportunity to teach K-12 students online, observe licensed teachers design and employ lessons, and analyze this pedagogical learning space, yet education preparation programs (EPPs) fail to harness this rich learning experience. This chapter makes a case for why EPPs benefit from participating in digital internships, how they can become involved, and results from this learning experience.

Findings – Findings from digital internship research studies indicate that despite frustrations, online mentoring opportunities give teacher candidates a chance to reflect on the work needed to create relationships necessary to instruct effectively. Through them, candidates can also develop dispositions of new literacies and bridge theory and practice in EPPs. Furthermore, digital internships may serve to empower teacher candidates and support them in being successful in teacher preparation coursework.

Practical Implications – Digital internships contribute to best practices in teaching digital literacies by providing examples of how EPPs can design curriculum that situates teacher candidates to observe pedagogy in online environments. These internships provide candidates the opportunity to mentor K-12 students in these spaces and provide teacher candidates time to process how they can best motivate students and give specific feedback to encourage learning. Furthermore, digital internships can include primary resources to enrich units of instruction across content areas and grade levels.

The purpose of this study is to investigate the role of connective action characterised by interconnection and personal communication on social media (SM) for participating in collective action in the physical world of social movements.

A research model is developed integrating different modes of connective action into the social identity model of collective action (SIMCA) to investigate pathways to participating in offline collective action (CA) from an individual perspective. Following a survey design approach, data collected from 194 respondents in the background of Egypt's social movements are examined using partial least squares (PLS) path modelling and mediation analyses.

The authors' main results reveal that interactive socialisation (IS) on SM provides an important momentum for the user to internalise (consume) and externalise (share) content online from a social learning perspective. In terms of translating these activities to participating in offline CA, the authors find support for two independent causal chains: An “instrumental” chain building on content externalisation (CE) and efficacy considerations and an “obligatory” chain based on content internalisation (CI) and collective identity.

The authors' results highlight the individual-level origins of offline mobilisation in social movements, which are not only grounded in social-psychology, but also develop out of interrelated connective actions supporting social learning. Prior work has mainly conceptualised the value of SM in social movements for online political communication. The authors' conceptualisation is novel in terms of integrating online and offline behaviours with social-psychological perspectives and the application with primary data in a protest movement context that heavily relied on connective actions for offline mobilisation.

Composites are prime examples of technology moving faster than the underlying science. Faced with increasing global competitiveness, the issues of high cost, product robustness and long lead times associated with product development are emerging in the forefront of problems facing emerging and existing performance‐critical industries, such as in the area of advanced materials. However, the mere use of the new paradigms or philosophies, such as concurrent engineering, is insufficient to guarantee successful completion of the product realization process (PRP). Planning for competitiveness and quality as an integral part of the programme goals and decision process is a key to success. It is essential that clear plans be developed and measurable attributes of performance be identified as early in the design process as possible. The approach described herein provides the framework for successful implementation of an integrated decision‐production system within the basic definition of Total Quality Management (TQM). Discusses the five elements critical to the success of a new technology or product: definition; requirements; benchmarking; concepts; and review.

VINE is a Very Informal Newsletter produced three times a year by the Information Officer for Library Automation and financed by the British Library Research & Development Department. It is issued free of charge on request to interested librarians, systems staff and library college lecturers. VINE'S objective is to provice an up‐to‐date picture of work being done in U.K. library automation which has not been reported elsewhere.