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This study aims to examine the impact of different levels of required book-tax conformity (BTC) on audit clients' demand for auditor-provided tax services (APTS). In addition, the authors also investigate the effects of the European Union (EU) Regulation (2014).

This study utilizes a sample of listed companies from 10 EU countries between 2010 and 2019. The final sample consists of 16,049 firm-year observations from 2,515 unique firms, and the authors use both probit and ordinary least square (OLS) regression models in this study.

The main finding of this paper is that companies listed in countries with a higher level of BTC are less likely to purchase tax services from incumbent auditors and pay fewer auditor-provided tax service fees. Results from further analyses confirm that firms substantially reduced their purchase of APTS after the EU Regulation (2014) was implemented, but these reduced purchases were found to be more pronounced for firms located in countries with low BTC.

This study advances the understanding of the determinants of APTS and the consequences of BTC. Specifically, the authors report that variation in a country-specific feature (i.e. BTC) also affects firms' decision to purchase APTS. Moreover, this paper provides some preliminary evidence of the new regulation and contributes to the literature on APTS regulation. The findings of this study have important policy implications for regulators and are also relevant for various capital market participants.

The purpose of this paper is to compare four different additive manufacturing (AM) processes to assess their suitability in the context of upper extremity splinting.

This paper describes the design characteristics and subsequent fabrication of six different wrist splints using four different AM processes: laser sintering (LS), fused deposition modelling (FDM), stereolithography (SLA) and polyjet material jetting via Objet Connex. The suitability of each process was then compared against competing designs and processes from traditional splinting. The splints were created using a digital design workflow that combined recognised clinical best practice with design for AM principles.

Research concluded that, based on currently available technology, FDM was considered the least suitable AM process for upper extremity splinting. LS, SLA and material jetting show promise for future applications, but further research and development into AM processes, materials and splint design optimisation is required if the full potential is to be realised.

Unlike previous work that has applied AM processes to replicate traditional splint designs, the splints described are based on a digital design for AM workflow, incorporating novel features and physical properties not previously possible in clinical splinting. The benefits of AM for customised splint fabrication have been summarised. A range of AM processes have also been evaluated for splinting, exposing the limitations of existing technology, demonstrating novel and advantageous design features and opportunities for future research.

ELSEWHERE in this number we list libraries which have Esent us copies of their annual reports which we are glad to have. Now and again we are able to elaborate on these, but in the present issue that has not been possible. We would say, however, that these reports are deserving of the attention of librarians generally, and of students at the library schools. They are records of work in progress, and they do suggest the development of library policy. The best of them are of textbook value.

In 2009, the Third Circuit decided Hydrogen Peroxide, which announced a more rigorous standard under Federal Rule of Civil Procedure 23(b)(3) for assessing whether a putative class could establish antitrust injury. Earlier this year, the Supreme Court decided Comcast v. Behrend, a case that carries potentially broad implications for both antitrust cases and Rule 23(b)(3) class actions generally. A review of the case law starting with Hydrogen Peroxide and continuing through Comcast and its progeny reveals the new rigor in antitrust class action decisions and suggests what the future may hold, including the type of arguments that may provide defendants the most likely chance of defeating class certification. After Comcast, rigor under 23(b)(3) can no longer be avoided in assessing all class actions questions, and courts should now apply Daubert fully in the class setting concerning both impact and damages. Courts should also closely evaluate plaintiffs’ proposed methodologies for proving impact to determine if they apply to each class member. Finally, courts will inevitably have to determine how rigorously to scrutinize experts’ damages methodologies and whether Comcast requires or suggests more scrutiny in assessing common evidence for measuring damages.

Degree apprenticeships in the UK have grown exponentially since they were introduced. While claims and speculations about their impact have been made by high-profile politicians, lobbyists and training providers, the evidence base for these claims has never been systematically scrutinised. The purpose of this paper is to analyse and present up-to-date peer-reviewed evidence on the impact of degree apprenticeships on social mobility and productivity and their influence on future policy.

The authors critically and systematically review over 4,000 data points from relevant sources and synthesise the results qualitatively and quantitatively with a combined method approach. Quantitative evidence has been aggregated where possible and tested for statistical significance. Qualitative evidence has been critically reviewed and comparatively analysed.

The analysis reveals that there is a shortage of depth and breadth of concrete and peer-reviewed evidence on the impact of degree apprenticeships. Nevertheless, existing data demonstrate that degree apprenticeships are meeting their intended purpose of contributing positively to the UK Government’s high-level goals for productivity and social mobility. They are an alternative route into higher education and serve as a vital talent pipeline providing opportunities for young people, existing employees and learners from diverse backgrounds.

This paper provides the first systematic and peer-reviewed synthesis of the impact of degree apprenticeships. It brings together existing evidence and statistically validates outcomes to inform researchers, educators, training providers, policymakers and other stakeholders in their recommendations moving forward.