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Delays in utility shifting during road construction have broad ramifications. These delays not only lengthen the project's timeline but also raise expenses and cause problems with resource allocation. Thus, this study investigates the influence of delay in utility shifting for extension of time claims in road construction projects (RCPs) in Sri Lanka.

The study used a quantitative approach with three rounds of Delphi surveys to gather empirical data. Further, the probability impact assessment was used to carefully analyse the data and appraise the information gathered.

The findings initially revealed 33 causes of delays in utility shifting for extension of time claims in RCPs in Sri Lanka. Ultimately, 11 severe causes were identified based on their high probability and impact, concluding with 45 strategies that were assigned to overcoming those most severe causes of delay.

This study will contribute to the industry and theory by providing solutions to handle utility-shifting delays with the linkage of preventing time extension claims for RCPs in Sri Lanka. Further, there is a dearth of literature in the research area, both locally and globally. Thus, the findings of this research will provide a benchmark for further detailed studies in other countries as well.

This study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.

This study employs a sample of 7,641 corporation-year observations over the 2005–2017 period and uses ordinary least squares regression analysis.

The authors find that the income-shifting arrangements of MNCs are positively and significantly associated with stock price crash risk after controlling for corporate tax avoidance and other known determinants of stock price crash risk in the regression model. This result is robust to alternative measures of stock price crash risk and income-shifting, and several endogeneity tests. The authors also observe that income-shifting arrangements increase stock price crash risk both directly and indirectly through the information opacity channel. Finally, in cross-sectional analyses, the authors find that the positive association between income-shifting and stock price crash risk is more pronounced for MNCs that use tax haven subsidiaries and have weak corporate governance mechanisms.

The authors provide new empirical evidence that MNCs will likely face significant capital market consequences regarding their income-shifting arrangements.

The purpose of this article is to study the link between mean shift and inflation coefficient when the underlying null hypothesis is rejected in the analysis of variance (ANOVA) application after the preliminary test on the model specification.

A new approach is proposed to study the link between mean shift and inflation coefficient when the underlying null hypothesis is rejected in the ANOVA application. First, we determine this relationship from the general perspective of Six Sigma methodology under the normality assumption. Then, the approach is extended to a balanced two-stage nested design with a random effects model in which a preliminary test is used to fix the main test statistic.

The features of mean-shifted and inflated (but centred) processes with the same specification limits from the perspective of Six Sigma are studied. The shift and inflation coefficients are derived for the two-stage balanced ANOVA model. We obtained good predictions for the process shift, given the inflation coefficient, which has been demonstrated using numerical results and applied to case studies. It is understood that the proposed method may be used as a tool to obtain an efficient variance estimator under mean shift.

In this work, as a new research approach, we studied the link between mean shift and inflation coefficients when the underlying null hypothesis is rejected in the ANOVA. Derivations for these coefficients are presented. The results when the null hypothesis is accepted are also studied. This needs the help of preliminary tests to decide on the model assumptions, and hence the researchers are expected to be familiar with the application of preliminary tests.

After studying the proposed approach with extensive numerical results, we have provided two practical examples that demonstrate the significance of the approach for real-time practitioners. The practitioners are expected to take additional care before deciding on the model assumptions by applying preliminary tests.

The proposed approach is original in the sense that there have been no similar approaches existing in the literature that combine Six Sigma and preliminary tests in ANOVA applications.

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

Policing requires atypical work hours. The present study examined associations between shiftwork and pregnancy loss among female police officers.

Participants were 91 female officers with a prior history of at least one pregnancy. Shiftwork information was assessed using daily electronic payroll work records. Any prior pregnancy loss (due to miscarriage) was self-reported. Logistic regression estimated odds ratios (OR) and 95% confidence intervals (CI) for main associations.

On average, the officers were 42 years old, had 14 years of service, and 56% reported a prior pregnancy loss. Officers who worked dominantly on the afternoon or night shift during their career had 96% greater odds of pregnancy loss compared to those on day shift (OR = 1.96, 95% CI:0.71–5.42), but the result was not statistically significant. A 25% increase in percent of hours worked on night shift was associated with 87% increased odds of pregnancy loss (OR = 1.87, 95% CI:1.01–3.47). Associations were adjusted for demographic and lifestyle factors. Objective assessment of shiftwork via electronic records strengthened the study. Limitations include small sample size, cross-sectional design and lack of details on pregnancy loss or the timing of pregnancy loss with regard to shiftwork.

The present study is preliminary and cross-sectional.

With considerable further inquiry and findings into this topic, results may have an impact on police policy affecting shift work and pregnant police officers.

Implication on the health and welfare of police officers.

To our knowledge, there are no empirical studies which associate shiftwork and pregnancy loss among police officers. This preliminary study suggested an association between shiftwork and increased odds of pregnancy loss and points out the need for further study.

The phenomenon of the shift work culture is quite significant in academic library services, and to eliminate it entirely is too idealistic. In attempting to provide an effective service to users, libraries have to extend their closing time into the evenings. Continuing complaints from staff working shifts at the University of Ilorin Library may affect the level of service provided if the complaints are not addressed. This study gathers information about the views of the staff concerning shift duty, and how they cope with the problems caused by shift rotation. Using information gathered by the use of questionnaires and interviews, shift rotation is described together with the problems raised, and suggestions offered for ways to manage a vexing issue.

Demonstrates the application of the recently proposed shifting mean heuristic to statistical quality control situations. Proposes the heuristic search procedure primarily as a tool for retrospective (or post mortem) data analysis, retrospectively examining a known data set to establish shifts of process mean, as illustrated in the traditional Manhattan diagram (i.e. a plot of observations with superimposed sub‐process means). However, because the procedure can be operated automatically, it is suggested that where sampling rates are relatively slow it could also be used for online quality monitoring by providing a dynamic Manhattan diagram which changes shape when a newly developed series of observations establishes a shift from a pre‐specified reference level or target value. Briefly reviews other approaches to establishing shifts in process mean, describes the concepts underlying the heuristic search procedure, and reviews the statistical considerations involved. Compares the procedure with other approaches, and provides examples of the heuristic search procedure operating as a tool for retrospective data analysis using three time series kindly provided by the editor which were analysed “blind” by the author. The editor’s comments on the results are appended.

The need for more intensive utilization of expensive and complex equipment has brought about a considerable expansion of shift working. This expansion has been not so much in the number of people on shift work as in the variety of categories of staff who are asked — or required — to work shifts, and in the diversification of patterns of shift working.

Shift workers are more disturbed by changes in eating patterns than in sleeping patterns. The ill effects of shift working have, in any case, been exaggerated where they have not been invented.

The commitment to statistical process control programmes is becoming commonplace in US industry. However, some companies are experiencing failure of these programmes, particularly in multi‐strata (population) production processes. Even if such a process is in a state of statistical control, there is a high likelihood that one or more strata could drift away from the target owing to an assignable cause. The success of a QC programme depends on the ability of a quality control practitioner to detect this shift with a greater statistical power (sensitivity) and take corrective actions. Addresses the problem faced by the multi‐strata production process of a local manufacturing company in detecting a single stratum shift from the target with a high level of sensitivity. Proposes the selection of an appropriate sampling method (stratified or random) to have a strong bearing on the relative sensitivity of detecting the above shift in a single stratum. Develops power curves for the above mentioned process under stratified and random sampling scenarios, when a shift occurs in a single stratum. Examines the relationship of sample size to the threshold level of the stratum shift and the preferred sampling method.