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Book part
Publication date: 10 August 2010

Gordon Burt

The Wikipedia (2008) entry for mathematical sociology cites four books with ‘mathematical sociology’ in the title: Coleman (1964), Fararo (1973), Leik and Meeker (1975)

Abstract

The Wikipedia (2008) entry for mathematical sociology cites four books with ‘mathematical sociology’ in the title: Coleman (1964), Fararo (1973), Leik and Meeker (1975) and Bonacich (2008). Fararo (1973, pp. 764–766) provides a guide to the literature in mathematical sociology covering journals, bibliographies, reviews and expository essays, readers, texts, original monographs and research papers. Many of the references are either broader than mathematical sociology, for example, concerning the behavioural sciences in general, or narrower, dealing with a particular topic within sociology, or concerning a related field such as social psychology. Three classical original monographs are identified: Dodd (1942), Zipf (1949) and Rashevsky (1951). Included in a second generation of monographs is Coleman's (1964)An Introduction to Mathematical Sociology’. Could it be that this is the first use of the phrase ‘mathematical sociology’?

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Conflict, Complexity and Mathematical Social Science
Type: Book
ISBN: 978-1-84950-973-2

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Article
Publication date: 1 March 1977

C. Marshall

Conductive and non‐conductive epoxies suitable for thick film circuits have been available since about 1970. They were originally intended for mounting semiconductor chips…

Abstract

Conductive and non‐conductive epoxies suitable for thick film circuits have been available since about 1970. They were originally intended for mounting semiconductor chips as an alternative to eutectic bonding, but they are now used for a much wider range of applications. This paper discusses the practical problems and results of epoxy mounted semiconductors in the light of five years manufacturing experience, and goes on to look at some of the latest applications for epoxies in thick film hybrids.

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Circuit World, vol. 3 no. 4
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 1 May 1997

Godfrey C. Onwubolu and Samson Mhlanga

Reports the development and successful implementation of a computer‐integrated production and operations management system (POM), encompassing schedule activities such as…

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Abstract

Reports the development and successful implementation of a computer‐integrated production and operations management system (POM), encompassing schedule activities such as aggregate production plan, master production schedule and material requirements plan, and capacity activities such as financial plan, resource requirements plan, rough‐cut capacity plan and capacity requirements plan, at the planning level. POM’s icon‐menu driven system which associates icons with decision model spreadsheets makes it very user‐friendly, and facilitates the integration of decisions encountered by industrial/ manufacturing engineers and operations managers.

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Industrial Management & Data Systems, vol. 97 no. 3
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 15 August 2016

Santiago Sánchez, Fermín Lizarraga Dallo, Laura Arnedo Ajona and Manolo Cano Rodriguez

Taking into account that debtholders bear most of the risks in the case of failure (Jensen and Meckling, 1976), earnings quality is valuable for debtholder decision makers…

Abstract

Purpose

Taking into account that debtholders bear most of the risks in the case of failure (Jensen and Meckling, 1976), earnings quality is valuable for debtholder decision makers as a monitoring mechanism and as a signal of credibility that reduces information asymmetries. In this sense, this paper aims to analyze whether banks carry out an earnings quality analysis in their lending decision processes and, in particular, how carefully they do it.

Design/methodology/approach

The authors focus on data from pre-bankruptcy companies because both earnings management and the potential costs faced by auditors increase considerably during the process towards failure. To test the hypotheses, the authors run separate multivariate regressions of price (cost of debt) and non-price (credit availability) lending decisions on different proxies for earnings quality. The authors use Big N and modified audit reports as a proxy for audit quality. Additionally, they use discretionary accruals as a proxy of accounting numbers quality.

Findings

The results show that banks do consider their borrowers’ quality of earnings, but they do it quite cursorily, that is, without taking advantage of all the possibilities offered by an effective combination of external and internal proxies.

Research limitations/implications

The inferences apply only to financially distressed private firms, so they are not generalizable to other contexts with low ownership concentration or with a less severe risk of failure.

Practical implications

The language used by the auditors in the audit report, particularly in generally accepted accounting principles violations, might not be clear enough for the user to undo the specific distortions in the financial statements.

Originality/value

The authors provide evidence of how banks incorporate earnings quality into their lending decisions, prior research has analyzed them either separately or from an equity market perspective. Moreover, the authors also add to the debt-covenant literature by explicitly showing that manipulation helps managers to achieve better lending conditions.

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Management Research: Journal of the Iberoamerican Academy of Management, vol. 14 no. 2
Type: Research Article
ISSN: 1536-5433

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Article
Publication date: 1 January 1995

Marilyn E. Barnes

Libraries need to develop information processing systems for evaluation, budgeting, planning, and operations. Electronic spreadsheets lend themselves to a variety of…

Abstract

Libraries need to develop information processing systems for evaluation, budgeting, planning, and operations. Electronic spreadsheets lend themselves to a variety of applications, but are time‐consuming to create. A model template and macros that can be used in many different types of library data analysis have been developed here. The procedures demonstrated here can build an essential set of tools for meeting fundamental goals of administrative efficiency, effective use of library resources, staff motivation, and rational policy making.

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The Bottom Line, vol. 8 no. 1
Type: Research Article
ISSN: 0888-045X

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Article
Publication date: 2 November 2021

Panayiota Lyssiotou and Elena Savva

An important concern of economic policy analysis is how income taxes affect labor supply since this is crucial in assessing the efficiency costs of taxation and designing…

Abstract

Purpose

An important concern of economic policy analysis is how income taxes affect labor supply since this is crucial in assessing the efficiency costs of taxation and designing labor income taxation. The focus in the literature has been mostly to study the responses of high earners and women. The authors contribute to this literature by focusing more on how middle earners respond to financial incentives and whether the responses are different between men and women.

Design/methodology/approach

The authors exploit substantial expansions in the level of individual income exempt from taxation and taxed at a lower marginal tax rate while the schedule of marginal tax rates remained the same. The authors adopt an empirical framework that is similar to Bosch and van der Klaauw (2012) and condition on the effects of other factors, such as inflows of foreign workers that may have affected the wages, participation and working hours of native males and females. The authors also conduct various sensitivity analyses to examine the robustness of the estimates.

Findings

The authors find robust evidence that the tax reforms increased the wages of medium and high educated married males and females significantly. They also had a positive impact on work participation that was more substantial for married women, especially the medium educated. The authors estimate significant positive own wage labor supply elasticities that are small and about the same for men and women when the authors condition on the labor outcome effects of inflows of EU and non-EU foreign workers, which changed the skill distribution of the economy and had a more significant impact on female labor outcomes. Smaller wage labor supply elasticities indicate lower disincentive effects and deadweight losses from the imposition of taxes and have implications on the design of optimal taxation of men and women.

Originality/value

Previous investigations of the labor supply responses of both men and women to a given policy change have been identified mostly by exploiting changes in joint income taxation and marginal tax rates. The authors exploit substantial expansions in the level of individual income exempt from taxation and taxed at a lower marginal tax rate while the schedule of marginal tax rates remained the same. The income effects of these reforms could be limited since the reduced marginal tax rates apply to only part of the income.

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Journal of Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 11 May 2015

David G Proverbs and Mark Shelbourn

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Structural Survey, vol. 33 no. 2
Type: Research Article
ISSN: 0263-080X

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Book part
Publication date: 11 July 2019

Alex Bryson and Harald Dale-Olsen

Higher replacement rates often imply higher levels of absenteeism, yet even in generous welfare economies, employers provide sick pay in addition to the public sick pay…

Abstract

Higher replacement rates often imply higher levels of absenteeism, yet even in generous welfare economies, employers provide sick pay in addition to the public sick pay. Using comparative population-representative workplace data for Britain and Norway, we show that close to 50% of private sector employers in both countries provide sick pay in excess of statutory sick pay. However, the level of statutory sick pay is also much higher in Norway than in Britain. In both countries, private sick pay as well as other benefits provided by employers are chosen by employers in a way that maximizes profits having accounted for different dimensions of labor costs. Several health-related privately provided benefits are often bundled. In both countries easy-to-train workers, high turnover and risky work are linked to less extensive employer provision of extended sick leave and sick pay in excess of statutory sick pay. In contrast, the presence of a trade union agreement is strongly correlated with both the provision of private sick pay and extended sick leave in Britain but not in Norway. We show that the sickness absence rate is much higher in Norway than in Britain. However, the higher level of absenteeism in Norway compared to Britain relates to the threshold for statutory sick pay in the Norwegian public sick pay legislation. When we take this difference into account, no significant difference remains.

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Health and Labor Markets
Type: Book
ISBN: 978-1-78973-861-2

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Article
Publication date: 15 June 2021

Tingting Zhang, Desheng Wei, Zhifeng Liu and Xihao Wu

This paper studies the effects of lottery preference on stock market participation at the macro level.

Abstract

Purpose

This paper studies the effects of lottery preference on stock market participation at the macro level.

Design/methodology/approach

The authors use the abnormal search volume intensity for lottery-related keywords from the Baidu search engine to capture retail investors' lottery preference. To measure stock market participation, they use five different macro-level measures from various angles. They perform the time series regression analysis in their empirical study.

Findings

First, the validation tests show that the lottery preference index in this study is reasonable. Further, the authors find that lottery preference increases people's propensity to enter and trade in the stock market. Besides, they find that the effect on trading behavior is asymmetric, that is, high lottery preference has a more significant impact on trading behavior than low lottery preference. However, lottery preference has no significant effect on the stockholding.

Originality/value

This paper contributes to the growing literature that examines the determinants of stock market participation and the role of lottery/gambling preference in the financial market. It also provides direct and novel evidence for Statman's (2002) conclusions about the similarity of lottery players and stock traders.

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China Finance Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1398

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Article
Publication date: 10 June 2020

Naval Bajpai, Kushagra Kulshreshtha, Prince Dubey and Gunjan Sharma

In the present era of modernization, the social group members interact with each other with selfish and unselfish intents. However, the unselfish means and ends build a…

Abstract

Purpose

In the present era of modernization, the social group members interact with each other with selfish and unselfish intents. However, the unselfish means and ends build a long term relationship among people. On the other hand, selfish ends bud out unethical means such as abuses, violence and fights. The situation becomes tough when the same becomes evident among the family relationship and as a consequence the elderly are being treated unfairly. Out of such cases, some are reported and the majority of them remain unreported, which eventually becomes the cause of concern for the social welfare agencies. Thus, this paper aims to examine the elder abuse (EA) tendency in metro, non-metro and religious cities.

Design/methodology/approach

For this study, a mixed-method approach is used to develop survey instruments, validate findings using qualitative and quantitative data sources for better generalization of results. The present study explored and confirmed the related factors using exploratory factor analysis and confirmatory factor analysis for the establishment of a valid scale of EA. Further, the difference of perceptions among the elders for abuse across the metro, non-metro and religious cities was statistically checked using the ANOVA and post hoc techniques.

Findings

The present study identified the traces of EA and created a comprehensive understanding of it. The present study manifests the prevailing practices of EA in society by discussing the demerits of dependency and modernization. Moreover, the present study assesses the pervasiveness and the repercussion of dependency and the impact of modernization on EA followed by a discussion on how the victim elders may handle the situation. In the present study, a scale is developed to identify EA because of the dependency of the elderly and the modernization of society.

Originality/value

Some exclaiming thoughts such as the dependency of elders elevate the chances of EA on one side, while modernization of society hampers the social/family bonding leading to EA. The inconsistent development across the region has created modernization as a significant factor for EA. The level and depth of modernization across locations such as metro, non-metro and religious cities are the cause for varying degrees of EA. Based on the literature review, the present study has sensed the presence of EA in society at large by developing a scale for the aforesaid purpose.

Details

The Journal of Adult Protection, vol. 22 no. 3
Type: Research Article
ISSN: 1466-8203

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