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We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing how conservatism affects the reported numbers on the financial statements. These studies primarily evaluate how conservatism affects earnings quality, including earnings persistence and the presence of earnings management. Next, we assess the effect of accounting conservatism on the users of the financial statements. We identify three primary users of the financial statements: (1) equity market users (2) debt market users and (3) corporate governance users. Within each of these categories, we analyze the findings of prior research and explore unanswered research questions. By analyzing the effects of accounting conservatism from a diverse range of research topics, we inform the discussion on the costs and benefits of accounting conservatism.

Collaborative Learning in group settings currently occurs across a substantial portion of the UK Higher Education curriculum. This style of learning has many roots including: Enterprise in Higher Education, Action Learning and Action Research, Problem Based Learning, and Practice Based Learning. As such our focus on Collaborative Learning development can be viewed as an evolutionary step. This collaborative and active group learning provides the foundation for what can be collectively called connectivist ‘Learning Communities’. In this setting a primary feature of a ‘Learning Community’ is one that carries a responsibility to promote one another’s learning. It goes further: Senior managers are mature and experienced learners; practitioners that are seeking to link experiential learning with the application of interesting concepts that aid analysis and understanding of real issues. This is collaborative and dynamic demand‐pull learning and not static supply‐push. Should we not aim in HE to combine learning and knowledge management? This paper will outline a developmental collaborative learning approach and describe a supporting software environment, known as the Salford Personal Development Environment (SPDE), that has been developed and implemented to assist in delivering collaborative learning for post graduate and other provision. This is done against a background of much research evidence that group based activity can enhance learning. These findings cover many approaches to group based learning and over a significant period of time. Within this we explore how collaboration, learning, and knowledge management all serve to create a connected community. This paper reports on work‐in‐progress and the features of the environment that are designed to help promote individual and group or community learning that have been influenced by the broad base of research findings in this area.

The purpose of this paper is to examine whether or not driver job satisfaction, carrier performance, and customer service can be improved as a result of the use of uniquely constructed, extended regional dispatching systems.

Simulation is used to examine regional dispatching systems that are extended in scope of dispatch by using integrated freight lanes. The results of extended regional dispatching systems are compared to traditional dispatching methods and previous experimentation with stand‐alone regional and lane dispatching.

It is shown that a carrier's adoption of extended regional dispatching can be beneficial to both trucking companies and drivers, while remaining relatively neutral to customers. Additionally, it is shown that this improvement can be obtained without significant degradation of the driving jobs that remain outside the regional dispatching network.

A new method of dispatching has been developed in such a way that very attractive regional driving jobs can be extended to a much larger percentage of drivers than in more established regional alternatives. This reduces reliance on the less effective random, over‐the‐road dispatching systems that are typically utilized in the truckload trucking industry.

Carriers may be able to utilize extended regional dispatching systems as a means of improving driver satisfaction and retention.

This research extends knowledge in the area of alternative dispatching methods for truckload carriers in a way that drastically improves the quality of life for professional drivers.

The Vocational Rehabilitation (VR) Service System was created in 1973 in the United States as a way to help people with disabilities access necessary supports and services to return to work and live independently. The program receives federal funds and operates in all 50 states and territories. The program is designed to allow consumers to develop a rehabilitation plan in collaboration with a VR counselor and receive necessary services and supports in order to meet their rehabilitation goals. Unfortunately, there are serious issues with access to services and rehabilitation success for minority individuals in the program, particularly African Americans. The chapter will first provide a brief overview of the Rehabilitation Act and its purpose, then we will introduce some of the research that has been conducted to evaluate the program over the years, with particular emphasis on the outcomes for African Americans, and then will focus on a series of studies that have been conducted by the authors in the state of Illinois. The chapter will conclude with some suggestions about ways in which the system could be improved and ways to empower African Americans in pursue of their rehabilitation and independent living goals, including peer-support and supported employment.

Netiquette is derived by merging the words network and etiquette. More specifically the term netiquette has been described as the conventions of politeness recognized on Usenet and in mailing lists. In the context of the new Internet global culture, attempts are being made to identify common standards of etiquette. Literally hundreds of specific netiquette suggestions are published. Identifies the following most frequently cited specific suggestions for online users: think first; write in upper and lower case; avoid abbreviations; be concise; avoid smileys; don’t flame; don’t take offense easily; don’t evangelize; and know the audience. Netiquette breaches do not always bring retribution. Most breaches of politeness and courtesy may do no more than reflect poorly on the individual user. One who knows the rules of this new culture may well have an advantage over one who does not.

The purpose of this study is to advance marketers' understanding of customer‐based brand equity (CBBE) within the context of a B2B financial service marketing setting.

Two nation‐wide studies were used to investigate whether brands are in fact differentiated in the minds of the target audience; test two competing explanations of the formation of CBBE using structural equation analyses; and reconcile satisfaction and CBBE theories within a single theoretical model.

The results suggest that these customers do differentiate brands, and that Netemeyer et al.'s model of CBBE is generally supported. In addition, the extended model of CBBE proposed herein explains more variance in loyalty intentions, while simultaneously demonstrating the importance of customer satisfaction in CBBE models, and incorporates customer attitudes into conceptualization of CBBE.

First, the current research focuses specifically on CBBE. Second, the reported MDS results are exploratory in nature and must be interpreted with caution.

The results will help financial service marketers measure CBBE as well as relate brand power to customer satisfaction and customer attitude measurement through implementing the proposed framework in their own competitive setting.

The two nation‐wide studies reported herein enhance our understanding of CBBE and its relationship to customer attitudes and satisfaction research within a single theoretical model, as well as identifying the influential roles of both hedonic and utilitarian forms of brand attitudes in the formation of CBBE.

The purpose of this paper is to examine whether insider trading surrounding a first‐time going concern audit opinion is associated with a firm's future bankruptcy status.

Hypotheses are developed predicting that insiders of firms receiving going concern opinions (GCOs) trade in a manner consistent with private assessments of the firms' bankruptcy risk. Hypothesis testing involves univariate and logistic regression analysis of 363 firms receiving GCOs between 1996 and 2001.

As predicted, results indicate that changes in top executives' net selling (i.e. sales less purchases) immediately before and after the GCO are positively associated with the likelihood of bankruptcy over the following two years. Supplemental analysis reveals this finding is a function of insiders within the bankrupt sample reporting fewer purchase transactions surrounding the GCO event.

The results of the study have the potential to influence external stakeholders' assessments of GCOs and insider trading disclosures.

This study extends prior research examining the link between GCOs and clients' subsequent bankruptcy status by highlighting the potential for insider trading activity to serve as an, ex ante, identifier of Type I audit reporting errors. This study contributes to the insider trading literature by identifying the GCO as a specific type of price‐relevant information that potentially underlies insider trades. Consideration of the study's findings should include the possibility of model misspecification and measurement error in the variables of interest. Furthermore, the study's inability to isolate the specific factor(s) underlying the documented changes in insider trading is highlighted.

The purpose of this paper is to analyze the economics of various printing processes proposed for small‐scale electronic products such as radio frequency identification tags, smart cards, and wireless sensors, and to present a new transfer printing method.

The costs of several types of microstructuring techniques were calculated from commercial product data, along with a detailed spreadsheet simulation of inkjet printing for microelectronics. A new material for transfer printing was developed, along with suitable tooling for placing small and thin dice on flexible substrates.

The cost analysis of inkjet printing suggests that it may not be substantially less expensive than conventional silicon technology for this purpose, while achieving inferior performance. Offset printing is cheaper but further from practicality. The new transfer printing process successfully prints very small silicon dice at high speed, and appears to meet the market needs with respect to cost, product performance and flexibility in readily producing different designs.

The cost analysis depends on assumptions which are not all well known, and which change with time. The new method has not yet been run in a high‐volume production mode. Such experience will be necessary to fully confirm its value.

This analysis identifies cost factors which have not been generally appreciated in public discussions of printed electronics. The transfer printing process offers a unique way to make cost‐effective use of silicon integrated circuits which are much smaller than any that appear in products today, and may have ramifications beyond the original target of tags and sensors.