Explores attitudes towards abortion in the USA and whether or not they have changed during the period 1977‐1993 (based on data from the National Opinion Research Centre’s…
Explores attitudes towards abortion in the USA and whether or not they have changed during the period 1977‐1993 (based on data from the National Opinion Research Centre’s General Social Survey). Describes the research methodology used and how the data was analysed, testing for attitudinal change by age, gender and race, through a comparison of mean scale scores, longitudinal analysis, and multiple regression. Finds that younger people are more pro‐choice but that there has been an increase in pro‐life attitudes among women and pro‐choice among men. Indicates that racial differences on abortion are declining. Reveals that increased religiosity affects attitudes towards abortion, which may account for black women generally being more pro‐life. Notes, also, that respondents with higher levels of education were more pro‐choice. Refers to a particular legal decision on abortion, which, it was thought, had prompted a pro‐choice attitude, but finds that this is not actually the case.
The diffusion of innovations paradigm suggests that stakeholders’ acceptance of a police innovation shapes how it spreads and impacts the larger criminal justice system. A…
The diffusion of innovations paradigm suggests that stakeholders’ acceptance of a police innovation shapes how it spreads and impacts the larger criminal justice system. A lack of support by external stakeholders for police body-worn cameras (BWCs) can short-circuit their intended benefits. The purpose of this paper is to examine the perceptions of BWCs among non-police stakeholders who are impacted by the technology as well as how BWCs influence their daily work processes.
The authors conducted interviews and focus groups (n=41) in two US cities where the police department implemented BWCs. The interviewees range from courtroom actors (e.g. judges, prosecutors) to those who work with police in the field (e.g. fire and mental health), city leaders, civilian oversight members, and victim advocates.
External stakeholders are highly supportive of the new technology. Within the diffusion of innovations framework, this support suggests that the adoption of BWCs will continue. However, the authors also found the decision to implement BWCs carries unique consequences for external stakeholders, implying that a comprehensive planning process that takes into account the views of all stakeholders is critical.
Despite the recent diffusion of BWCs in policing, this is the first study to examine the perceptions of external stakeholders. More broadly, few criminologists have applied the diffusion of innovations framework to understand how technologies and other changes emerge and take hold in the criminal justice system. This study sheds light on the spread of BWCs within this framework and offers insights on their continued impact and consequences.
The development of new, inexpensive, robust and miniaturised sensors is continuously being sought and it is believed that thick‐film technology can help to achieve these…
The development of new, inexpensive, robust and miniaturised sensors is continuously being sought and it is believed that thick‐film technology can help to achieve these goals. A strain sensor utilising the piezoresistive properties of thick‐film resistors is described here. Characterisation of the sensing element has revealed that the gauge factor is significantly higher than that of metal foil strain gauges and the temperature coefficients are generally lower than those found for semiconductor strain gauges. Results show how the gauge factor can be optimised by varying the production parameters.
I ENTERED the literary world late in the immediate post‐war years when changes of literary taste and loyalty were already in the air. The first broadcast I gave was, I remember, an attack upon Virginia Woolf. Her books had nurtured me as an adolescent, and I was in reaction against her influence.
The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between…
The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed value and estimated market value of their current homestead property to their new property. Since passage, there has been limited and declining utilization of the portability provision. This paper explores whether the accrued tax savings due to the property assessment limit provide sufficient incentive for homesteaders to move by examining aggregated utilization of the portability provision among counties. Based on a panel regression using 67 counties from 2008 to 2012, our findings indicate the portability provision has had limited impact on Florida's depressed housing market and only a small number of well-educated and white homesteaders have availed themselves of this mechanism.
Very much more might be done to improve the quality of our food supplies by the great organisations that exist for the avowed object of furthering the interests of traders in foodstuffs. It is no exaggeration to say that these organisations claim, and rightly claim, to speak in the aggregate on behalf of great commercial interests involving the means of livelihood of thousands of people and the most profitable disposal of millions of money. The information that they possess as to certain trade methods and requirements is necessarily unique. Apart from the commercial knowledge they possess, these organisations have funds at their command which enable them to obtain the best professional opinions on any subjects connected with the trades they represent. Their members are frequently to be found occupying positions of responsibility as the elected representatives of their fellow‐citizens on municipal councils and other public bodies, where the administration of the Food Laws and prosecutions under the Food and Drugs Acts are often under discussion. Such organisations, then, are in a position to afford an unlimited amount of valuable help by assisting to put down fraud in connection with our food supply. The dosing of foods with harmful drugs is, of course, only a part of a very much larger subject. It is, however, typical. Assuming the danger to public health that arises from the treatment of foods with harmful preservatives, the continued use of such substances cannot but be in the long run as harmful to the best interests of the traders as it is actually dangerous to public health. The trade organisations to which reference has been made might very well extend their sphere of usefulness by making it their business to seriously consider this and similar questions in the interests of public health, as well as in their own best interests. It is surely not open to doubt that a great organisation, numbering hundreds, and perhaps thousands of members, has such a membership because individual traders find it to their interest, as do people in all walks of life, to act more or less in common for the general advantage ; and, further, that it would not be to the benefit of individual members that their connection with the organisation should terminate owing to their own wrong‐doing. The executives of such trade organisations hold a sufficiently strong position to enable them to bring strong pressure to bear on those who are acting in a way that is contrary to the interests of the public generally, and of honest traders in particular, by adulterating or misbranding the food products that they gain their living by selling. It should also be plain that such trade organisations could go a long way towards solving many of the very vexed questions that arise whenever food standards and limits, for example, form the subject of discussion. These problems are not easy to deal with. The difficulties in connection with them are many and great; but such problems, however difficult of solution, are still not insoluble, and an important step towards their solution would be taken if co‐operation between those who are acting in the interests of hygienic science and those who are acting in the interests of trade could be brought about. If this could be accomplished the unedifying spectacle of alleged trade interests and the demands of public health being brought, as is so often the case, into sharp conflict, would be less frequent, and there can be no doubt that general benefit would result.
The purpose of this study is to review the capital budgeting literature over the past decade.
Specifically, over the years 2004–2013, we review works appearing in the major academic journals in accounting, finance, and management. Further, we review the specialized academic journals in management accounting. We examine the frequency of articles by journal and year published, the type of research method applied, and the topic area studied. We then review the research findings by topic area.
We find 110 articles appearing in the selected journals. While the articles increase in frequency, the research methods applied are predominantly analytical and archival in nature with relatively few experiments, case studies, or surveys. Some progress is observed for capital budgeting techniques and new methods for structuring uncertainty. The studies find that the size of capital budgets is about right for companies with high financial reporting quality, for liquid companies, during periods of normal cash flow, when the budget is financed by equity, for companies when they first go public or first go private. Tax rates and financial reporting methods for depreciation and tax expenses distort capital budgets. Organization structure and performance measurement can distort capital budgeting. Individual differences, especially optimism and honesty, can influence capital budgeting decisions.
Limitations and Implications
This review is limited to the major journals in accounting, finance, and management; and the specialized journals in management accounting. There is much research to be done on capital budgeting, especially case studies of actual practice and experiments related to individual and group decision processes.
This article surveys the literature dealing with theory and applications of life cycle costing (LCC). It deals with the literature published in the last 25 years and…
This article surveys the literature dealing with theory and applications of life cycle costing (LCC). It deals with the literature published in the last 25 years and provides 667 references.
The progress of initiatives concerned with implementing evaluated clinical research (such as evidence based medicine and clinical effectiveness) is dependent on the way…
The progress of initiatives concerned with implementing evaluated clinical research (such as evidence based medicine and clinical effectiveness) is dependent on the way individual health professionals actually acquire, use and value clinical knowledge in routine practice. The findings of two research projects, the Value and EVINCE projects, are compared with studies of the consolidation and application of clinical knowledge in clinical decision making. The Value project was concerned with the ways in which information from NHS libraries might be used in present and future clinical decision making. EVINCE was a similar impact study for nursing professionals. Both studies confirmed the importance of personal clinical knowledge. Health information services need to use a variety of strategies and knowledge management skills to ensure that the evaluated research evidence is assimilated and implemented into practice.