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Article
Publication date: 8 February 2011

Peter Lymn and Ken Bishop

The purpose of this paper is to detail an innovative new equipment enhancement for use in the horizontal processing of printed circuit boards (PCBs).

Abstract

Purpose

The purpose of this paper is to detail an innovative new equipment enhancement for use in the horizontal processing of printed circuit boards (PCBs).

Design/methodology/approach

The paper describes a non‐contact laminar or streamline flow process chamber. It also describes a transport and guiding method suitable for both thick and thin materials and expands on the mechanics and fluid dynamics that further reduce equipment length and operating cost.

Findings

The new process chamber and its related enhancements result in a faster and more uniform chemical reaction than is obtainable with conventional flood chambers. This enables the equipment to have reduced length and to offer reduced operating costs.

Originality/value

The paper presents a new approach to horizontal processing that can offer reduced equipment footprints and reductions in operating costs.

Details

Circuit World, vol. 37 no. 1
Type: Research Article
ISSN: 0305-6120

Keywords

Abstract

Details

“Counting Black and White Beans”: Critical Race Theory in Accounting
Type: Book
ISBN: 978-1-78973-405-8

Content available
Article
Publication date: 1 December 2000

47

Abstract

Details

Facilities, vol. 18 no. 13/14
Type: Research Article
ISSN: 0263-2772

Keywords

Content available
Article
Publication date: 1 May 2001

86

Abstract

Details

Facilities, vol. 19 no. 5/6
Type: Research Article
ISSN: 0263-2772

Keywords

Content available
Article
Publication date: 17 May 2011

John Ling

62

Abstract

Details

Circuit World, vol. 37 no. 2
Type: Research Article
ISSN: 0305-6120

Content available
Article
Publication date: 12 April 2011

John Ling

51

Abstract

Details

Soldering & Surface Mount Technology, vol. 23 no. 2
Type: Research Article
ISSN: 0954-0911

Article
Publication date: 1 November 1989

Productivity in the UK has been improving over the last few years. A couple of small cheers are in order. However, much of the improvement has had little to do with the efforts of…

Abstract

Productivity in the UK has been improving over the last few years. A couple of small cheers are in order. However, much of the improvement has had little to do with the efforts of work study practitioners — it has been due more to the changes in government policy and changes in attitude of senior managers. Organisations have been slimmed down and made leaner and fitter. This applies across all industries and across the public/private sector divide. However, the changes we have seen have been largely one‐off exercises. If improvements are going to continue, we now need the systematic analysis and development of activities to be undertaken. But not in the old way!

Details

Work Study, vol. 38 no. 11
Type: Research Article
ISSN: 0043-8022

Case study
Publication date: 20 January 2017

Daniel Diermeier

In early 2004, residents of Inglewood, California, a working-class community just outside Los Angeles composed primarily of African- and Hispanic-Americans, were preparing to vote…

Abstract

In early 2004, residents of Inglewood, California, a working-class community just outside Los Angeles composed primarily of African- and Hispanic-Americans, were preparing to vote on a referendum that would change the city charter to allow Wal-Mart to build a supercenter on a huge, undeveloped lot in the city. Walmart had put forward the measure after the city council refused to change the zoning of a sixty-acre plot on which it held an option to build. Numerous community and religious groups opposed Wal-Mart's entry and campaigned against the referendum. Walmart promised low-priced merchandise and jobs, but these groups were skeptical about the kinds of jobs and compensation that would be offered, the healthcare that would be provided to employees, and the broader impact Walmart would have on the community. Inglewood was a pro-union community, so there was also opposition based on Walmart's anti-union position. On April 6 Inglewood residents voted to reject the referendum by a margin of 60.6 percent to 39.9 percent. Though smaller, less organized, and with fewer resources than Walmart, this coalition of community and religious leaders had defeated the global retailing behemoth.

After students have analyzed the case they will be able to (a) appreciate the importance of nonmarket factors to execute growth and market entry strategies, (b) understand how the decisions of political institutions depend on the issue context and the alignments of coalitions of interest, (c) formulate and assess strategies to overcome nonmarket barriers to entry.

Article
Publication date: 9 May 2016

Silvio Tarca and Marek Rutkowski

This study aims to render a fundamental assessment of the Basel II internal ratings-based (IRB) approach by taking readings of the Australian banking sector since the…

Abstract

Purpose

This study aims to render a fundamental assessment of the Basel II internal ratings-based (IRB) approach by taking readings of the Australian banking sector since the implementation of Basel II and comparing them with signals from macroeconomic indicators, financial statistics and external credit ratings. The IRB approach to capital adequacy for credit risk, which implements an asymptotic single risk factor (ASRF) model, plays an important role in protecting the Australian banking sector against insolvency.

Design/methodology/approach

Realisations of the single systematic risk factor, interpreted as describing the prevailing state of the Australian economy, are recovered from the ASRF model and compared with macroeconomic indicators. Similarly, estimates of distance-to-default, reflecting the capacity of the Australian banking sector to absorb credit losses, are recovered from the ASRF model and compared with financial statistics and external credit ratings. With the implementation of Basel II preceding the time when the effect of the financial crisis of 2007-2009 was most acutely felt, the authors measure the impact of the crisis on the Australian banking sector.

Findings

Measurements from the ASRF model find general agreement with signals from macroeconomic indicators, financial statistics and external credit ratings. This leads to a favourable assessment of the ASRF model for the purposes of capital allocation, performance attribution and risk monitoring. The empirical analysis used in this paper reveals that the recent crisis imparted a mild stress on the Australian banking sector.

Research limitations/implications

Given the range of economic conditions, from mild contraction to moderate expansion, experienced in Australia since the implementation of Basel II, the authors cannot attest to the validity of the model specification of the IRB approach for its intended purpose of solvency assessment.

Originality/value

Access to internal bank data collected by the prudential regulator distinguishes this paper from other empirical studies on the IRB approach and financial crisis of 2007-2009. The authors are not the first to attempt to measure the effects of the recent crisis, but they believe that they are the first to do so using regulatory data.

Article
Publication date: 3 May 2013

Michele Bigoni, Enrico Deidda Gagliardo and Warwick Funnell

Informed by the work of Laughlin and Booth, this paper aims to analyze the role of accounting and accountability practices within the fifteenth century Roman Catholic Church, more…

1479

Abstract

Purpose

Informed by the work of Laughlin and Booth, this paper aims to analyze the role of accounting and accountability practices within the fifteenth century Roman Catholic Church, more specifically within the Diocese of Ferrara (northern Italy), in order to determine the presence of a sacred‐secular dichotomy. Pope Eugenius IV had embarked on a comprehensive reform of the Church to counter the spreading moral corruption within the clergy and the subsequent disaffection with the Church by many believers. The reforms were notable not only for the Pope's determination to restore the moral authority and power of the Church, but also for the essential contributions of “profane” financial and accounting practices to the success of the reforms.

Design/methodology/approach

Original fifteenth century Latin documents and account books of the Diocese of Ferrara are used to highlight the link between the new sacred values imposed by Pope Eugenius IV's reforms and accounting and accountability practices.

Findings

The documents reveal that secular accounting and accountability practices were not regarded as necessarily antithetical to religious values, as would be expected by Laughlin and Booth. Instead, they were seen to assume a role which was complementary to the Church's religious mission. Indeed, they were essential to its sacred mission during a period in which the Pope sought to arrest the moral decay of the clergy and reinstate the Church's authority.

Research limitations/implications

The paper shows that the sacred‐secular dichotomy cannot be considered as a priori valid in space and time. There is also scope for examining other Italian dioceses where there was little evidence of Pope Eugenius' reforms.

Originality/value

The paper presents a critique of the sacred‐secular divide paradigm by considering an under‐researched period and a non‐Anglo Saxon context.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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