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The information explosion had led to the emergence of electronic crime both in the transfer of electronic funds and the gaining of information. Reports on the introduction of the clipper chip to protect information and gives a discription of how it works, giving definitions of various terms. Examines a number of problems associated with the chip: trade; effectiveness; Constitutionality; reliability; necessity. Suggests places of contact for further investigation and information.

The purpose of this study is to examine the effects of self-affirmation on African American smokers' intentions to quit smoking sooner and desire to stop smoking altogether in response to viewing graphic cigarette warning labels. It also tested the mediating role of perceived susceptibility and self-efficacy in explaining the impact of self-affirmation.

African American smokers (N = 158) were recruited to participate in a controlled experiment. Participants first completed a short questionnaire about their demographic background and smoking-related attitudes and behavior. They were then randomly assigned to engage in either a self-affirmation task or a control task and viewed two graphic cigarette warning labels subsequently. Participants then responded to a questionnaire about their perceived susceptibility to smoking-related diseases, perceived self-efficacy to quit smoking, intentions to quit smoking and desire to stop smoking altogether.

Results showed that engaging in self-affirmation prior to exposure to graphic cigarette warning labels increased African American smokers' perceived susceptibility to smoking-related diseases, but decreased their perceived self-efficacy to quit smoking. Furthermore, self-affirmation indirectly enhanced smokers' intentions to quit smoking sooner and desire to stop smoking altogether through increased perceived susceptibility. It also had an unexpected negative indirect effect on intentions to quit smoking sooner through decreased self-efficacy.

This study is one of the few studies that investigates the effect of self-affirmation on African American smokers' responses toward graphic cigarette warning labels.

Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global Reporting Initiative (GRI), the most widely used of those frameworks, has produced several generations of guidelines. Their third-generation guidelines (G3), which had the most widespread and long-term use, relied on a series of application levels to convey the quantity and quality of disclosures. The firm’s choice of application level exemplified its corporate social responsibility (CSR) disclosure strategy. The purpose of this study is to answer the call of scholars for a comprehensive explanation of a firm’s CSR disclosure strategy and suggested researching of the conceptual underpinnings of legitimacy, stakeholder, resource dependence and institutional theories.

Given this call, a comprehensive model is tested that explores relationships arising from these four major theories and the choice of GRI application levels. The model includes four constructs: non-financial corporate characteristics, firm financial performance, stakeholder involvement and environmental turbulence.

Unexpectedly, the findings do not show differences with respect to the theoretical underpinnings of CSR disclosure and the GRI disclosure levels.

Despite their widespread use, GRI was concerned that the G3’s application levels could be misunderstood and that the framework needed conceptual improvement. These concerns led to the elimination of application levels with the launch of GRI’s fourth-generation guidelines (G4) in 2013. The findings support the need for conceptual improvement and the discontinuation of the application level system in the G4 guidelines. They also suggest the need for additional research to examine disclosure choices over time, to make understand corporate disclosure strategies.

The purpose of this paper is to investigate the employee performance of firms with a plus or minus specification in their bond credit ratings (i.e. firms near a broad bond rating change) because prior research suggests that these borderline firms demonstrate different behavior, relative to firms that are not near a broad bond rating change.

The authors use regression analysis to test the research question.

The authors posit and find that employees work harder when their firms are borderline in the context of bond credit ratings. The authors obtain similar results using firms on the Standard and Poor’s CreditWatch list. The authors also find that the results become stronger for firms with higher ability managers or when firms are faced with a more volatile business environment.

The results suggest that managers of these borderline firms have stronger incentives to improve employee performance. The study contributes to the large research stream on bond rating in finance literature and the research stream on employee performance in management and accounting literature. Specifically, our findings not only strengthen the notion in Kisgen (2006) that borderline companies often show different behavior, compared to average companies, but also can lead to a more comprehensive understanding of the determinants of employee performance. The study, to the authors’ knowledge, is one of the few empirical studies that directly examine the employee behavior (i.e. performance) when their firms are at the borderline in the context of bond credit ratings.

The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class.

The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB.

Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting.

This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.

“Where HAS that book been reviewed?” This question seemed to arise daily during my work as Adult Services Consultant for an upstate New York library system. Since I was responsible for the selection of new titles for the system pool collection as well as preparing buying lists for member libraries, I felt the need to have some way of “pulling together” all the reviews for new titles as they appeared in the book review media. It seemed to me that the book review indexes currently being published were inadequate in several ways, especially in the timely listing of current reviews and in the fact that you usually had to know the author's name in order to find citations to the reviews. How did I progress from perceiving a need for a more current listing of citations to book reviews and actually publishing my own index, Title Index of Current Reviews? Initially, several seemingly unrelated events led me in the direction I was eventually to take.

The purpose of this paper is to describe the basics of selective laser sintering (SLS) and also the benefits of designing parts to be built using this technology. Some design requirements are also included.

This paper was written to assist design engineers in using the SLS technology as opposed to traditional manufacturing technologies.

The findings of the paper are primarily limited to the differences of the functionality of products designed for manufacture using traditional technologies as compared to the ability to design for perfect functionality and the parts are able to be manufactured using SLS.

The paper shows that any application where light weight, maximum performance or the ability to customize is the prime consideration is a candidate for the many benefits afforded by SLS and the related technologies.

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

The environment for teaching Economics in Australian universities has undergone profound changes. The factors involved are well known: changing public policy goals, market expansion, internationalization, working to study, and an increasingly diverse clientele. This study investigates various changing aspects in the teaching of Economics. Questionnaire and interview data were collected from three stakeholders: students (the consumer), lecturers (the supplier), and Heads of Schools and the Executive Dean (the administrator). Effective communication, clarity of lecture notes, good acoustics, ability to focus on the theme, personality, ability to illustrate with examples were identified by students and staff as essential indicators of good teaching. The study derives some implications: expanding the Faculty Student Resource Centre; flexible and extended consultation hours; and English language support system.