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This chapter contributes to the discourse of difference by problematizing the sameness/difference trope through the lens of the exceptional. It explores the nature of being exceptional with an expectation that its nature is contingent and variable. At the heart of understanding what constitutes exceptional is its implicit comparison with the average. While exceptional is defined to include both individuals who achieve in extraordinary ways and individuals with a physical or mental impairment, the two definitions are consonant in that both describe individuals who deviate from expected norms. Relying on the insights from pragmatism, this chapter considers community habits exceptional individuals must confront in forming their choices. In this way, it further adheres to the lessons from pragmatism for norm change. The strategies individuals use to alter the effects of being perceived as exceptional contribute to the overall discourse in equality and equal protection and potentially constitute the individual action that formulates change. It examines some approaches to the Americans with Disabilities Act (ADA) derived from civil rights and from economic perspectives and the relevant matrix of choices available to the exceptional to understand the potential for productive change. With this foreground, it examines the choice of exceptional individuals to cover or convey matters of their identity. This chapter pays particular attention to these choices in seeking accommodations under the ADA. Ultimately, this study strives to participate in the conversation seeking to maximize human potential.

The impetus was to assess pluses and minuses of a national mandate with specific paratransit guidelines per “the” 1990 Americans with Disabilities Act (ADA) model. Two European countries were chosen to explore other ways to serve persons with disabilities, not driven by ADA.

This research compared mandates in each area (via a tri-lingual survey) both as related to ADA’s most common practices and the European model of “Persons with Reduced Mobility” (PMRs). After data collection, analysis compared and contrasted ADA and PMR schemes.

Even in California, differences were found among survey sites; for instance, the organization type and mix of services varied greatly, despite a national framework. In Europe, there were more similar approaches among regions where, without a national framework, there was flexible, regional decision-making. In Europe, the national focus is on more regular transit accessibility, maximizing transit use rather than special services.

Five recommendations resulted and apply most directly to California and equally for agencies with or without ADA. The strengths of the PMR approach are transferable to California and the trend among a few California partners to go beyond ADA, while only a local option, reinforces the strength of the PMR solution.

How to improve service and financial performance and enlarge the private sector role are put forward. Existing methods, whether Federal or California-driven, need revisiting to achieve true benefits of coordination.

Beginning with the assumption that antidumping laws are used to address adverse shocks in import-competing industries, this chapter provides an explanation for the infrequent utilization of the Dispute Settlement Understanding under the Antidumping Agreement. It does so with a very simple model that represents the shock by a one-dimensional random variable. This is found on an interpretation of the ADA as a de facto escape clause. ADA signatories are homogeneous, which enables the representation of the expected frequency of shocks over each member's import-competing sectors by the binomial distribution with identical parameters. The explanation for the infrequency of utilization of the DSU invokes a repeated Prisoners’ Dilemma with two levels of cooperation in an infinite horizon game. The high level is free trade in all sectors. The low level is the application of ADA duties in sectors incurring the shock in a manner that is consistent with the ADA. The high level of cooperation in all sectors in every period is not sustainable for any degree of patience. A convex combination of the high and low levels of cooperation is sustainable for some degrees of patience under the folk theorem. However, this combination of cooperation is attainable only with the support of the DSU. The extent of importance of the DSU depends on the completeness of information with which signatories are endowed. With complete information, dispute resolution does not occur in equilibrium. However, its presence supports cooperation through its mandate to sanction retaliation. If filing were prohibitively costly, disputes would never arise, and cooperation would be expected to evaporate. In the instance of incomplete information with costless filing, disputes would occur in equilibrium whenever an AD action was taken. In the most realistic circumstance, that of incomplete information and nonprohibitive filing costs, disputes would arise only when the number of AD actions exceeded their (common) expectation. This provides a conceptual explanation for the observations of Tarullo (2002) and Bown (2005) that ADA disputes are infrequent.

The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).

Using 452 CPAs in Thailand as samples, mail questionnaires were used and sent to collect the data. Descriptive analysis, correlation matrix and path analysis were used to analyze the data.

The results of this study indicated that audit data analytics had a positive impact on AQ and ARC. Cybersecurity, used as a moderator in this study, was found to be the interaction between ADA, AQ and review continuity.

Auditors and audit firms can consider using big data in their data analytics to improve AQ and ARC.

Resource advantage theory has been used in this study to explain the impact of ADA on AQ and ARC in Thailand.

In 1990, the Americans with Disabilities Act (ADA) was signed into law by President George H.W. Bush. This law was intended to prevent discrimination against people with disabilities (PWD) in employment, public accommodations, transportation and other areas of life. However, the degree of impact in these sectors has not been studied in tandem. Addressing these sectors together is the primary objective of this paper.

Results are analyzed and presented regarding ADA impacts as well as which organizations provide advocacy services in support to PWD from survey data collected from 1,582 US participants in 2010 (N = 866) and 2015 (N = 716).

Results suggest that the ADA has had a positive impact on PWD, yet this law favorably affects people of certain demographics more than others. Moreover, people with and without disabilities have differing opinions on the impact of the ADA, suggesting that what is conveyed to the public and the impact of the ADA on real-life outcomes of PWD are sometimes misaligned.

The present study helps add to the current body of knowledge on the impact of the ADA by providing perspectives on advocacy services and impacts from a diverse set of PWD and their counterparts without disabilities.

The use of supplemental damping to dissipate energy is one of the most economical and effective ways to mitigate the effects of earthquake on structures. For practicing engineers, the ideal design procedure for buildings with supplemental damping should not be too complex to implement in practice. Building on the existing theoretical frame, the purpose of this paper is to develop simple and heuristic methods for the above design procedure.

Passive displacement‐dependent devices are considered in this paper. Based on the theoretical results for added damping and added stiffness (ADAS) devices, the paper first analyzes the generated forces and the effects of ADAS devices on structures under seismic impact. We identify design parameters and variables are identified, and present the procedure of how the values of the variables (e.g. column shear force, ductility ratio) are finalized so that the design requirements can be met is presented. A four‐story six‐bay steel building frame and a ten‐story, one‐bay steel building frame, equipped with ADAS devices, are used to demonstrate the performance of the design procedure.

Empirical results show that the arrangement of damping devices based on the proposed procedure not only significantly reduces earthquake‐induced energy, but also accomplishes the goal of being cost‐effective by the control of ductility ratio.

The proposed step‐by‐step procedure is easy for practicing engineers to apply for structures equipped with displacement‐dependent dampers, although the modeling requirements may be complex. It will also allow practicing engineers to effectively design economic seismic dampers in the preliminary design phase and further explore the cost factors by comparing different building seismic performance objectives throughout design.

Digital Signal Processing requires continuous, rapid response to an incoming data stream. Software applications that run on a DSP must execute in real‐time to satisfy that requirement. In addition, the cost must be very compact to meet stringent hardware space requirements.

Important Americans with Disabilities Act (ADA)‐related issues that derive from the case law are described and analyzed with the aim of providing guidance both for those responsible for establishing organizational policies, procedures, and practices.

A total of 50 influential court cases spanning the past ten years are reviewed and synthesized to better understand the current and future impact of the ADA.

Better understanding of ADA can help employers both avoid costly litigation and take advantage of a segment of the US labor market that has not yet been fully utilized.

This paper helps practitioner and researchers better understand the organizational implications of the ADA. Better understanding the current case law should lead to employer policies, procedures, and practices that facilitate the better utilization of the qualified disabled work force without compromising employer concerns related to productivity and other job‐related outcomes.

The purpose of this exploratory study is to better understand the interactions between external auditors, their audit clients and audit regulators when considering the supply of and demand for high-level audit technology. The authors examine the developed markets of Australia, New Zealand and the UK to better understand: how high-level audit technology has started to become embedded into existing audit spaces and any emerging issues this technology has created for the audit profession.

Through the theoretical lens of the socio-technical (ST) systems of innovation theory, the present study involved semi-structured interviews with 25 stakeholders in Australia and New Zealand from 2019 to 2020 and 21 stakeholders in the UK from 2016 to 2018.

Advancements are revitalizing the technologies of not only the external auditors and their firms but also of their audit clients. Although the audit model is changing, external auditors are reported to be reluctant to fully engage with new audit technologies. In this setting, the authors find audit rules are yet to become embedded in the objects or practices of ST systems and that keeping up with the pace of change for regulators and standard setters is a major challenge.

The findings of this study raise call for regulators to be more up to speed with these new technological changes, as audit standards need to be amended accordingly. Although the International Auditing and Assurance Standards Board deliberates, both clients and auditors need to lobby for specific audit data analytics regulations.

The present study provides perspectives about new audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit spaces. The authors draw on several different stakeholder groups, not just the Big Four firms. The ST systems theoretical lens we adopt better helps us understand how audit firms at the organisational level are adapting to these new technological changes in existing audit spaces.

The purpose of this study is to analyze public perceptions of disability and gain insight into the types of health conditions nondisabled people believe should be protected by the Americans with Disabilities Act (ADA). Understanding how the public interprets the ADA could offer perspective on which disabilities are viewed as legitimate and which are not. Data were gathered from a convenience sample of members from local community groups and college classrooms in a metropolitan university setting. Our analyses evaluate the clustering of health condition types due to similar traits and identify which attributes of the health conditions generate this clustering. Results from a series of quantitative and qualitative analyses (e.g., hierarchical cluster analysis, frequency analysis, discourse analysis, etc.) indicate nondisabled respondents perceive physical and cognitive health conditions that are visible, static, and externally acquired as legitimate disabilities that should be protected by the ADA.