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The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an audit failure impact jurors' assessment of audit quality and auditor liability.

The authors administer a court case to 168 jurors manipulating three levels of tax services provided to an audit client (none, tax preparation, and aggressive tax planning services); two levels of consequence severity of the alleged audit failure, observing the impact on jurors' assessment of audit quality, auditor responsibility for audit failure; and damages awarded the plaintiff.

Consistent with recent US regulations, jurors perceive the quality of the audit to be lower when auditors provide aggressive tax planning services, but not for tax preparation services. Damages are greater when auditors provide aggressive tax planning services across both levels of consequence severity.

The results indicate that the type of tax services provided may impact jurors' views of audit quality and damage assessments against auditors. The questionnaire uses previously validated measures, but the results may not be generalizable to jurors in all jurisdictions.

Though empirical evidence is mixed at best about the impact of auditors providing non-audit services on auditor independence in fact, auditor independence in appearance, and thus audit quality, such impacts may affect the way jurors perceive the situation.

The study directly tests the implications for auditor liability of new restrictions on tax services and more accurately measures the impact of consequence severity, using actual jurors.

On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.

This study aims to highlight a series of accidents epitomized by the success of a music artist, bringing three streams of literature together – pop culture, entrepreneurship and place branding.

Using an illustrative case of a 2012 YouTube hit song, Oppan Gangnam Style, by Korean artist Park Jae-Sang, the artist’s attempt to lampoon the extravagant lifestyle of Gangnam District’s residents accidentally puts them on the global map. The narrative is built around the storytelling approach.

The study highlights the intersections of pop culture creativity and entrepreneurship (albeit accidental) with implications for place branding.

The study is overtly documentary analysis-based and could, therefore be subjected to quantitative analysis in future research. Furthermore, the conceptual model could be tested with additional cases in the future.

In a broad sense, this study is a pioneering effort in the field of entrepreneurship and its interconnections with other disciplines – marketing (place and entrepreneurship) and pop culture. The conceptual model could form a basis for future research in such intersections.

We introduce the construct of loving one's job as an overlooked, but potentially informative, construct for organizational research. Following both empirical findings and theoretical developments in other domains we suggest that love of the job comprises a passion for the work itself, commitment to the employing organization, and high-quality intimate relationships with coworkers. We also suggest that love of the job is a taxonic rather than a dimensional construct – one either loves their job or does not. In addition, we propose that loving your job is on the whole beneficial to individual well-being. Within this broad context, however, we suggest that loving one's job may buffer the effect of some stressors while at the same time increase vulnerability to others. These suggestions provide some initial direction for research focused on the love of one's job.

The purpose of this paper is to review the existing literature on mass murder and amok, and the relationship of these phenomena to murder-suicide as well as to determine future research directions.

Research literature on mass murder, amok, and murder-suicide was reviewed in the context of recent developments in the understanding of suicide, aggressive behavior, and psychiatric diagnostics.

Amok, typically viewed as a culture-bound disorder, occurs throughout the world and is best characterized as mass murder, similar to school shootings. Additionally, the phenomenon of mass murder may be best understood as a form of murder-suicide, related to the phenomenon of suicide-by-cop.

This paper provides a review of the literature on murder-suicide, mass murder, and amok spanning over 110 years in the context of modern psychological research, new insights into the possible motivations of those who “run amok” and commit mass murder and provides future research directions for this important phenomenon.

Online spiral pipe manufacturing is one of the most common processes for producing water and gas transmission pipes. Weld quality and pipe circumstances are the most important qualitative characteristics of these pipes determining the overall cost of production. The purpose of this paper is describing how to implement Six Sigma on the production of spiral welded pipes with a real case study.

First, the capability of the pipe production process has been performed by using the defects per million opportunities to allow for comparison and analysis of the project effectiveness. Then, the variation pattern of this index, after an improvement project, has been investigated. Finally, Taguchi's loss functions are used to evaluate the effectiveness of these projects.

The results represent a significant improvement in the production process and a reduction in production costs regarding both weld quality and pipe circumstances. Due to the successful implementation of Six Sigma project in welding and pipe quality improvement, the Define, Measure, Analyze, Improve and Control (DMAIC) method can be used effectively in defining weld and pipe quality.

In this proposed work, for the first time, research on the implementation of Six Sigma in the pipeline and welding industries on two online spiral production machines has been investigated. The DMAIC method has been used for the first time to improve the dimensional quality and weld quality of spiral pipes.

This study aims to examine the statutory provisions as it concerns the practice of valuation for compensation of expropriated communal properties in Zimbabwe. The primary motivation was to have informed policies that would regulate the practice of landed property assessments for compensation purposes and further contributes to existing compensation debates.

A multiple case study approach was adopted, in which property valuation projects for Chiyadzwa and Tokwe-Mukosi, provinces were selected. These two projects were chosen because they are the most recent property valuation for compensation on expropriated communal properties. Content analysis was used to analyse the statutory provisions guiding property valuation and compensation rates adopted and used during the Chiyadzwa and Tokwe Mukosi valuation projects.

The study found an absence of statutory guidelines on the choice of valuation methodologies, leading to inconsistencies in compensation estimates for the communal properties.

The study dwells on data from the previous assessment of communal properties that triggered discontentment amongst the people to build a framework for future valuations of communal properties.

This study reviewed the existing expropriation and compensation laws and built a comprehensive guiding framework for property valuers to choose appropriate valuation methodologies and procedures for the assessment of expropriated communal properties in Zimbabwe.

The main motivation for this study is to find a lasting solution to frequent court cases and clashes between the government of Zimbabwe and the displaced people.

No study unravels the detailed property valuation processes used in determining the amount of payment for the expropriated communal properties in Zimbabwe. This study built a framework that will serve as a guide to the property valuers in the assessment of compensation for communal properties.

This chapter is an examination of what is meant by the term ‘Good Farmer’ and whether or not this is compatible with being a good businessperson. The term ‘Feckless Farmer’ is introduced to describe someone who is the opposite of a Good Farmer. And all of this is considered with reference to the farmers of the village of Ambridge in the West Midlands, with special emphasis on the practices of Brian Aldridge and his recent issues with contamination of his land and neighbouring watercourses. This work starts by defining key terms before moving on to consider the similarities and differences between farms and other types of businesses. The different philosophical paradigms that can underlie different definitions and practices of a Good Farmer are also explored. The ways that the economies of farms differ from most businesses will also be discussed. With some conclusions being drawn as to whether Mr Aldridge is a Good Farmer or a Feckless one, and if he deserved to be lauded as an award-winning businessperson.