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1 – 10 of 201John Gebhardt, Keith Waryold, Dave Oglesby and John Graves
The demand for higher operating speeds and increasing densification in electronic packages is driving designers to reduce feature sizes in order to accommodate increases in I/O…
Abstract
The demand for higher operating speeds and increasing densification in electronic packages is driving designers to reduce feature sizes in order to accommodate increases in I/O counts. Consequently, printed circuit board manufacturers are turning to new manufacturing techniques and new materials in order to meet these demands from their customers. Sequential build‐up is one such technique and a plethora of new materials is available to support these innovative routes to high‐density interconnect circuitry. The basic concept involves the addition of extra layers of dielectric and copper on to a multi‐layered board. The additional circuitry is then connected to the underlying board using suitably formed microvias. Focuses on the metallization of microvias using a straight‐through horizontal metallization process. Particular emphasis is placed on the importance of equipment design, the chemistry of the solutions used and optimization of fluid exchange to ensure good coverage of these small features.
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A brief review of merger and acquisition (M&A) publications, while indicating high failure rates, also indicate that few studies have neither focused on the pre-merger period nor…
Abstract
A brief review of merger and acquisition (M&A) publications, while indicating high failure rates, also indicate that few studies have neither focused on the pre-merger period nor the contributions from leaders and managers, and especially during that period. Additionally, there are limited “behavioral due diligence” (BDD) assessment(s). This chapter begins with a brief overview of definitions. It continues with a data-driven presentation focused on the limited publications and research of M&A pre-mergers (compared with the post-M&A period). This is followed by discussions on M&A-related BDD and leader/manager tasks, activities, and issues. These dialogues set the foundation for M&A actions, and research, focused on leaders and managers relative to BDD in the pre-merger phase. This chapter will close with recommendations of “going forward” and a conclusion.
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Education for equity in global development and cultural diversity calls for professional capacity building to perceive diverse perspectives on complex procedures of globalisation…
Abstract
Purpose
Education for equity in global development and cultural diversity calls for professional capacity building to perceive diverse perspectives on complex procedures of globalisation. The discipline of human geography is such a “provider of perspectives”. The purpose of this paper is to propose a historic series of how theories of geography and human development have emerged.
Design/methodology/approach
This paper contributes to education and training by proposing a historic series of how theories of geography and human development have emerged.
Findings
The outcomes of this analysis of geographic paradigms offer options for the management of multicultural education in development. A critical synopsis and a combination of various paradigms on global development seem most promising for a holistic and comprehensive understanding of globalisation.
Research limitations/implications
In particular, recent developments in human geography exhibit rapidly changing paradigms (ironically called “the Latin America of sciences”) and are hence difficult to systematise.
Practical implications
Spaces are understood to be communicational spaces, the substrate of which is enabling communication technologies. The theoretical contemplations of this paper permit to design learning environments, learning styles and related technologies.
Social implications
Perception and understanding of contradicting theories on global (economic and human) development facilitate education fostering multiple cultures of understanding. The author's own professional experience shows that only esteem for all paradigms can provide the full picture. Success means “collective production of meaning”.
Originality/value
Understanding history frees us to reach future consensus.
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The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…
Abstract
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.
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Although the pervasive influence of investor sentiment in equity markets is well documented, little is known about behavioral manifestations in bond markets. In this paper, we…
Abstract
Although the pervasive influence of investor sentiment in equity markets is well documented, little is known about behavioral manifestations in bond markets. In this paper, we explore the impact of investor sentiment on corporate bond yield spreads. Our results reveal that bond yield spreads co‐vary with sentiment, and sentiment‐drivenmispricings and systematic reversal trends are very similar to those for stocks. Bonds appear underpriced (with high yields) during pessimistic periods and overpriced (with low yields) when optimism reigns. Consequent reversals result in predictable trends in post‐sentiment yield spreads.When beginning‐of‐period sentiment is low, subsequent yield spreads are low; high sentiment periods are followed by high spreads. High‐yield bonds (low ratings, Industrials and Utilities, extreme maturities or low durations, specially if low rated) demonstrate greater susceptibility to mispricings due to sentiment compared to low‐yield bonds. The incremental yield spread gap between highand low‐yield bonds converges subsequent to periods of low sentiment, and diverges after high sentiment. Equity attributes marginally influence the impact of sentiment on bond spreads, but mostly for distressed bonds only.
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The purpose of this paper is to review research, especially that of John Gaski, that suggests there are limits to the power a leader has over followers, based on how much power…
Abstract
Purpose
The purpose of this paper is to review research, especially that of John Gaski, that suggests there are limits to the power a leader has over followers, based on how much power followers will accept.
Design/methodology/approach
By first reviewing the existing literature on power, leader–follower attachment, leader–follower distance and followership, an exploration of John Gaski’s (1984) Volume of Power, are challenged. This is accomplished through execution of a phenomenological qualitative research study.
Findings
Survey responses identified 61 themes that were then pared down to six resulting themes, each including positive and negative words (tones) implying variances in responses to leaders. From this, two latent codes emerge: transformational leadership approach; and follower response.
Research limitations/implications
The author determined that power acceptance by followers is not symmetric as exhibited by the willingness to follow a leader in one area but not fully in another area leading to a volume of power that is not a symmetric cube.
Practical implications
The results can provide organizations with insights into individually directed training and education focusing on leader–follower relationships, courageous followership and transformational approaches to leadership.
Originality/value
This research builds on John Gaski’s work regarding follower responses to power. This research presented in this paper supports the hypothesis that follower’s responses are not symmetric.
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Barrie O. Pettman and Richard Dobbins
This issue is a selected bibliography covering the subject of leadership.
Abstract
This issue is a selected bibliography covering the subject of leadership.
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Brian McBreen, John Silson and Denise Bedford
This chapter reviews traditional intelligence work, primarily how intelligence was perceived and conducted in the industrial economy. The review includes economic sectors with…
Abstract
Chapter Summary
This chapter reviews traditional intelligence work, primarily how intelligence was perceived and conducted in the industrial economy. The review includes economic sectors with dedicated intelligence functions such as military, law enforcement, and national security. The review also includes secondary intelligence work in all other economic sectors. Looking across all these examples, the authors present a traditional life cycle model of intelligence work and highlight this traditional view of intelligence’s tactical and reactive approach. The chapter details the historical evolution and common intelligence elements in military, business, law enforcement, judicial forensics, national security, market, financial, medical, digital, and computer forensics.
This article aims to explain why geography is a prime discipline for analysing globalisation and a multicultural view of Global Studies. The generic approach of human geography to…
Abstract
Purpose
This article aims to explain why geography is a prime discipline for analysing globalisation and a multicultural view of Global Studies. The generic approach of human geography to first select an appropriate methodology is taken as a key approach.
Design/methodology/approach
Concepts from aggregate disciplines such as history, economics, and geography are scanned through during a short description of the historical genesis of these sciences and the paradigmatic shifts they have encountered.
Findings
There are four main theses: (1) values are created by appreciation; (2) development is growing jointly with responsibility; (3) accumulation of material value is seen as expenditure to achieve non‐material values; and (4) spatial relations are interrelated with social relations.
Research limitations/implications
Conceptual considerations have to be further corroborated by quantitative analyses using suitable metrics of “development”.
Practical implications
“Social and cultural geography” should contribute to any curriculum of “Global Studies”.
Social implications
Dialogue and discourse between world views is the essential, ideology‐free approach for understanding globalisation.
Originality/value
Unlike other scientific articles focusing on “facts”, this article focuses on perspectives. Thus, it explains “multi‐perspectivity” and a multi‐paradigmatic approach.
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The article questions what is meant by the term critical theory and discusses some common misconceptions that have arisen about the meaning of this term. The dialectic logic that…
Abstract
The article questions what is meant by the term critical theory and discusses some common misconceptions that have arisen about the meaning of this term. The dialectic logic that was championed by the group of scholars collectively known as the Frankfurt School is outlined and a number of implications for the field of organization and behaviour are discussed.