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Environmental uncertainty (EU) and firm size (FS) generate inertial forces that can push small and medium-sized enterprises (SMEs) to emphasize either exploration or exploitation. In this article, the authors explore how structural (e.g. formal processes, control and discipline) and social (e.g. employee support and decision-making involvement) managerial instruments counteract such inertial forces and enable SME ambidexterity. Building on the organization-context literature, the authors propose a model in which EU and firms' size moderate the relationship between structural and social managerial instruments on SME ambidexterity.

The authors examined a moderation model using surveys of chief executive officers (CEOs) and performance archival data from 237 Chilean SMEs.

The authors find that the positive effect of structure on SME ambidexterity decreases with FS. In contrast, social instruments have a positive effect on ambidexterity for larger firms, especially for those operating in uncertain environments. In cases in which EU and firms' size reinforce the exploration or exploitation tendencies of SMEs, structural and social instruments play a complementary role in achieving ambidexterity.

The authors contribute by proposing a contingent mix of structural and social instruments to enable SME ambidexterity. These results inform policymakers and SME managers by suggesting strategies to promote ambidexterity based on firms' size and EU.

The purpose of the present study is to report the results of the laser treatment of high-strength low-alloy (HSLA) steel surface and corrosion response of the treated surface that was carried out. Metallurgical and morphological changes in the laser-treated layer are also examined. Laser treatment of the alloy surface improves the surface properties; however, development of high thermal stress field in the treated layer can exceed the yielding limit of the alloy lowers, particularly, the corrosion resistance of the resulting surface.

Pre-prepared workpiece surfaces are laser-treated and electrochemically tested in an electrolytic solution. Corrosion rate of the resulting surface is analyzed and pit sites are examined.

It is found that the presence of nitride compounds and fine grains acts like as a self-protective layer at the laser-treated surface while lowering the corrosion resistance. Consequently, laser gas-assisted treatment provides a positive effect on the corrosion properties of the treated surface through lowering the corrosion current. The pits are shallow and do not form a regular pattern at the workpiece surface. The secondary pitting is prevented by the protective layer formed at the laser-treated surface.

The study can be extended to include laser treatment including the hard particles, such as carbides, at the surface. However, this extension is left to another study.

Laser treatment can be used for protection of surfaces from wear and corrosive environments. The findings of this study give insight into the improvement of the surface characteristics for this purpose. It serves to industry for the practical solution of the surface protection from corrosive environments.

The researchers and scientists working in the area get the benefit from the outcome of this work.

It is an original work and gives insight into the enhancement of the corrosion resistance of HSLA steel after the laser treatment process.

With the recent availability of large number of bioinformatics data sources, query from such databases and rigorous annotation of experimental results often use semantic frameworks in the form of an ontology. With the growing access to heterogeneous and independent data repositories, determining the semantic similarity or difference of two ontologies is critical in information retrieval, information integration and semantic web services. The purpose of this paper is to propose a new sense refinement algorithm to construct a refined sense set (RSS) for an ontology so that the senses (synonym words) in this refined sense set represent the semantic meanings of the terms used by this ontology.

A new concept of a semantic set is introduced that combines the refined sense set of ontology with the relationship edges connecting the terms in this ontology to represent the semantics of this ontology. With the semantic sets, measuring the semantic similarity or difference of two ontologies is simplified as comparing the commonality or difference of two sets.

The experimental studies show that the proposed method of measuring the semantic similarity or difference of two ontologies is efficient and accurate; comparisons with existing methods show the efficacy of using the new method.

The concepts introduced in this paper will improve automation of bioinformatics databases to serve queries based on heterogeneous ontologies.

Several decades of mental health research in the UK repeatedly report that people of African-Caribbean origin are more likely than other ethnic minorities, including the White majority, to be diagnosed with schizophrenia and related psychoses. Race-based inequalities in mental healthcare persist despite numerous initiatives such as the UK’s ‘Delivering Race Equality’ policy, which sought to reduce the fear of mainstream services and promote more timely access to care. Community-level engagement with members of African-Caribbean communities highlighted the need to develop culturally relevant psychosocial treatments. Family Intervention (FI) is a ‘talking treatment’ with a strong evidence-base for clinical-effectiveness in the management of psychoses. Benefits of FI include improved self-care, problem-solving and coping for both service users and carers, reducing the risk of relapse and re-hospitalisation. Working collaboratively with African-Caribbeans as ‘experts-by-experience’ enabled co-production, implementation and evaluation of Culturally adapted Family Intervention (CaFI). Our findings suggests that a community frequently labelled ‘hard-to-reach’ can be highly motivated to engage in solutions-focussed research to improve engagement, experiences and outcomes in mental health. This underscores the UK’s Mental Health Task Force’s message that ‘new ways of working’ are required to reduce the inequalities faced by African-Caribbeans and other marginalised groups in accessing mental healthcare. Although conducted in the UK (a high-income multi-cultural country), co-production of more culturally appropriate psychosocial interventions may have wider implications in the global health context. Interventions like CaFI could, for example, contribute to reducing the 75% ‘mental health gap’ between High and Low-and-Middle-Income counties reported by the World Health Organization.

One of the traditional tasks of district and hospital managers has been to attempt to explain variations in average length of stay, average cost per day and average cost per case, between different hospitals. The need for such explanations has become more acute as a result of the recent emphasis on ‘performance indicators’ as measures of the efficiency of hospitals. The task of explaining these differences has not been rendered easier by the lack of appropriate management information for this purpose.

This study examines the impact of FASB Interpretation No. 48 (FIN48), Accounting for Uncertainty in Income Taxes, on earnings management (EM) activity, by focusing on changes in the deferred tax asset valuation allowance (DTVA). FIN48 was adopted, in part, over concerns that firms were using the reserve for uncertain tax positions (cushion) to manage earnings. However, there are reasons to believe that the adoption of FIN48 may have impacted the extent to which firms utilize DTVA changes as a strategic accounting choice. As the provision for income taxes is one of the final accounts closed prior to an earnings announcement, income tax accounting is generally regarded as a final opportunity to strategically meet earnings goals. To the extent that FIN48 reduced cushion-based EM, firms may have increasingly used DTVA changes as a substitute. Alternatively, the attention that FIN48 brought to firms’ income tax footnotes may have curbed the strategic use of income tax accounting, in general. This study employs a sample of publicly traded US firms over the period of 2003–2010. A regression model and an analysis of the frequency of DTVA-based EM reveal no evidence of a systematic change in behavior attributable to FIN48. However, further analysis reveals that firms identified as managing earnings to meet analyst forecasts increasingly used discretionary DTVA changes relative to changes in tax cushion in the post-FIN48 period. The results have implications for existing research on income tax-based EM.

This study analyses whether human resource management (HRM), through the use of four sets of high-performance work policies (HPWPs) (i.e. selection, training, motivation and opportunity policies), mediates the relationship between socioemotional wealth (SEW)—defined as a unique set of nonfinancial family goals—and firm financial performance when family firms face a high-risk context.

Hypotheses were statistically tested using a structural equation modeling (SEM) methodology with a cross-sectional sample of 196 medium-sized and private family firms in a high-risk context in Spain.

The results indicate that the relationship between SEW and financial performance in family firms is fully mediated by the use of HPWPs, especially by training and motivation HR policies. The importance given to preserving SEW influences the use of four sets of HPWPs when family firms show clear evidence of being confronted by a financial decline (i.e. a high-risk context). However, to improve their financial results to avoid the firm's failure and thus the loss of their SEW, only those HR policies that focus on training and motivation made a significant and positive contribution to the firm financial performance.

This study contributes to the literature on family firms and HRM by adopting an alternative theoretical framework to understand how the importance of nonfinancial family goals may affect employee structures and management policies, thereby improving financial performance in family firms.

Different factors affecting seam instability are discussed and major energy terms involved and their order of magnitude are recognised. By comparing pre‐buckling and post‐buckling energies, four dimensionless groups were derived which are responsible for seam instability and can be used as independent variables in analysing the experimental results. The paper goes further and compares the analytical conclusions with the results of other investigators.