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1 – 10 of 84H. Diletti, J.R. Noser and G.J. Sele
In hybrid technology, components (e.g., ICs, capacitors, resistor chips) are mounted onto a thin or thick film circuit. Bare chip resistors are usually incorporated into…
Abstract
In hybrid technology, components (e.g., ICs, capacitors, resistor chips) are mounted onto a thin or thick film circuit. Bare chip resistors are usually incorporated into hermetically sealed hybrid circuits (die and wire bonding). Encapsulated chip resistors or chip resistors with a protective layer are required in the case of non hermetic sealing (flip chip soldering, surface mounting). The electrical performance of resistor chips with and without polyimide protective coating was investigated and is compared. This investigation was performed on NiCr based and Ta2N thin resistive films.
H. Diletti, R. Hoffmann, G. Sele and J. Rees
Applications for thin film resistor chips in thick film hybrid circuits are discussed in relation to the different technologies involved, namely naked and encapsulated forms of…
As announced in the May issue of Hybrid Circuits, ISHM‐Benelux is organising a one‐day conference on applications of hybrid circuit technology.
This paper reports results of analyses made at an all-female Gulf Arab university measuring the nature and extent of biases in students' evaluation of faculty. Comparisons are…
Abstract
This paper reports results of analyses made at an all-female Gulf Arab university measuring the nature and extent of biases in students' evaluation of faculty. Comparisons are made with research reporting the nature of similar relationships in North America. Two issues are investigated: 1) What variables (if any) bias faculty evaluation results at an all-female Arab university? 2) Are biasing variables different in nature or magnitude to those reported at North America universities? Using the population of 13,300 faculty evaluation records collected over two school years at Zayed University, correlations of faculty evaluation results to nine potentially biasing factors are made. Results show biases to faculty evaluation results do exist. However, biases are small, and strikingly similar in nature to those reported at North American universities.
Martha S. Feldman, Luciana D’Adderio, Katharina Dittrich and Paula Jarzabkowski
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In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools. These two…
Abstract
In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools. These two laws, Section 504 of the Rehabilitation Act of 1973 and the Education For All Handicapped Children Act of 1975 (known as Public Law 94–142), have required local public school agencies to provide new eductional programs for thousands of handicapped children not previously served by the public schools. Counselors, principals, and teachers were quickly informed of the law's requirements and willingly began the task of main‐streaming and assimilating these children into various curricula. Their physical needs were attended to rapidly; their societal and emotional needs, unfortunately, lagged behind. Within the past seven years, there has been an increase in books, articles, and films specifically addressed to counseling the handicapped. Unlike past literature which focused only on the vocational aspect of rehabilitation counseling, current writing emphasizes personal counseling meant to assist a disabled child to participate fully in the problems and joys of daily living.
This paper employs a qualitative approach to assess the impact which the “liberalisation” of the Greek auditing profession in 1992 may have had on auditor behaviour. The…
Abstract
This paper employs a qualitative approach to assess the impact which the “liberalisation” of the Greek auditing profession in 1992 may have had on auditor behaviour. The “liberalisation” was introduced by legislation and was the result of a long and intense intra‐professional conflict between a group of indigenous auditors and international accounting firms. Overall, the paper illuminates the deeply political and self‐interested nature of the Greek auditing profession and its socially constructed and contextually dependent character. The results also indicate that following the “liberalisation”, auditors gave significantly less emphasis to functions relating to: being independent; publicly communicating audit findings; protecting the interests of external stakeholders, and presenting “true and fair” financial statements. In contrast, auditors placed significantly more emphasis on providing management advisory services to audit clients. The significant changes in auditor behaviour are linked to the economic dependence of auditors on audited companies which resulted from the audit reform. These findings appear to question the received wisdom underpinning the internationally prevalent move towards privatisation and deregulation of statutory audit services. Finally, the paper has important methodological implications as it demonstrates the limitations of quantitative techniques vis‐à‐vis qualitative approaches to accounting research in politically charged contexts.
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Waldemar Kremser, Brian T. Pentland and Sabine Brunswicker
In this chapter, the authors examine interdependence within and between routines by focusing on an aspect of routines that has often been taken for granted: boundaries. Logically…
Abstract
In this chapter, the authors examine interdependence within and between routines by focusing on an aspect of routines that has often been taken for granted: boundaries. Logically, boundaries are needed to individuate and separate the entities that are being related or compared. Using observations of passenger service on a trans-Atlantic flight, the authors demonstrate that boundaries of routines are fluid and multiple. By understanding boundaries, the authors are able to better understand interdependence between actions within one routine and between multiple routines. The authors discuss how understanding boundaries complements existing theoretical perspectives on routine dynamics.
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Stergios Leventis and Constantinos Caramanis
The purpose of this paper is to examine auditor‐ and auditee‐related factors that determine audit time, as a proxy of audit quality. The issue of audit quality is of particular…
Abstract
Purpose
The purpose of this paper is to examine auditor‐ and auditee‐related factors that determine audit time, as a proxy of audit quality. The issue of audit quality is of particular significance, while companies in Europe move towards adoption of international accounting standards.
Design/methodology/approach
The paper compares the actual audit hours for corporate audits of listed companies with a minimum prescribed by the Supervisory Council of the Hellenic Institute of Certified Auditors (known in Greek with the acronym SOEL). The data used are from the period immediately preceding the implementation of SOEL's minimum audit time criteria.
Findings
An “audit effort” ratio calculated as actual hours to minimum hours prescribed is found to bear a positive correlation with company size and gearing, and is also significantly higher for companies audited by large multinational audit firms and for companies that seek equity finance. A proportion of audits is found to have been conducted at less than the prescribed minimum.
Research limitations/implications
A number of theoretical and measurement limitations are acknowledged that could further increase the explanatory power of the model. A discussion is also included of the potential effectiveness of regulation as a mechanism for strengthening the agency relationship between management and shareholders.
Practical implications
The study should be of assistance to auditors, auditees and regulatory authorities.
Originality/value
This paper fills a widely acknowledged gap in the literature regarding the determinants of audit time and the concept of audit quality, particularly in a newly developed capital markets.
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Travel counseling and recommender systems on the Internet have not yet become smart enough to fulfill the elementary functions a fastidious consumer may expect. The EU‐funded…
Abstract
Travel counseling and recommender systems on the Internet have not yet become smart enough to fulfill the elementary functions a fastidious consumer may expect. The EU‐funded project named DieToRecs (http://dietorecs.itc.it/) aims at improving recommender system functionality by incorporating relevant findings from tourist behavior research. The computational intelligence needed to optimize the user‐system encounter greatly depends on how far the user has advanced in his travel decision process. This report elaborates the levels of counseling intelligence, explores the basic marketing paradigm of matching the products/services desired and offered, and ponders on the consequences for devising a recommender or counseling system capable of learning.