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Extant theory tends to treat Organizational Culture (OC) and fraud-related values as static, characterizing culture as synonymous with potential ethical values − but devoting less attention to how the culture and values arose and where they are headed. Buffer/conduit theory proposes that accountants learn to use a taxonomy containing three dynamic layers: collective fraud orientation, a buffer/conduit layer, and individual fraud orientation. The middle layer contains OC-related internal controls that buffer the orientation layers from spreading fraud-encouraging values, and serve as conduits transmitting fraud-deterring values − or, when controls do not function as intended, transmitting fraud-encouraging values. A factor analysis of 11 indicators of this three-layer taxonomy suggests that older generations of accounting practitioners apply the taxonomy, but millennials do not. Predisposition to commit fraud is especially salient to internally focused millennials, who uniquely perceive recruitment and training as compensating mechanisms and as collective buffers.

The use of 501 c. 3 ‘conduit’ ownership and financing vehicles has emerged as an effective financing tool for the real estate needs of many tax‐exempt healthcare and higher education institutions. ‘conduit’ vehicles offer low‐cost, third‐party ownership and financing solutions to other not‐for‐profit 501 c. 3 healthcare and higher education institutions that do not wish to use their own debt to finance real estate assets or that wish to preserve working capital and bond debt capacity for activities that more directly support their core mission. When applied to specific types of property assets and properly structured and documented, these transactions can achieve both off‐balance sheet outcome under all applicable FASB accounting rules and ‘off‐credit treatment’ from the rating agencies reviewing these transactions. However, these balance sheet and rating agency outcomes are highly dependent on a number of considerations tied to the facts and circumstances of each specific transaction. The purpose of this summary is to describe the features and benefits of conduit transactions, along with their unique accompanying financial, accounting and rating agency issues.

The electrical engineer using metal conduits is faced with a dual menace from corrosion—external and internal. With steel conduits especially, dampness, corrosive atmospheres, or actual contact with chemical substances result in severe rusting, leading not only to the eventual destruction of the conduits but also—and this is probably more serious than the loss of mechanical protection for the conductors—the loss of electrical continuity of the conduits and joints, where these are used for earthing purposes. Internal condensation in steel conduits results in an accumulation of rusty moisture at the lower points, leading in time to the breakdown of the rubber insulation of the conductors. Although painting or galvanising may to some extent mitigate or delay the effects of external corrosion, there is no remedy for internal condensation effects, and in industrial installations these may be severe and serious, leading to hold‐ups in production.

Ireland has become one of the main sources of finance for Russian based firms. The purpose of this paper is to quantify and analyse these flows to examine governance and regulatory issues, in particular the possible effect of sanctions.

The paper is based on detailed searches of publicly available filings in Company House, Ireland to identify Russian connected conduits. Data was extracted from available accounts and prospectuses for 106 conduits operating in Ireland for some or all of the period 2005-2017.

The paper shows gross flows from Irish based conduits to Russian firms amounted to €118bn for 2005-2017; flows may be partly explained by round tripping; sanctions have also affected flows; flows are facilitated by close linkages with professional networks both within Ireland, and other offshore financial centres, especially London; The conduits examined have no employees and are mostly owned by a charitable trust or trust. They have become a major part of a largely unregulated shadow banking system.

This paper used searches of publicly available company filings to create a unique database of individual firms. Data on the use of financial centres by individual firms is hard to obtain and the results of this study may be indicative of the use and nature of conduits in other financial centres which form part of the shadow banking sector.

The purpose of this article is to review the toolbar creation service, Conduit™ and provide instruction for configuring the toolbar search box.

This article is based on the experience of the Dulaney‐Browne Library while developing a library toolbar using Conduit™.

Conduit™ is a free service for creating toolbars to use with Mozilla Firefox and Internet Explorer. Conduit™ is user‐friendly and initiative. However, there is a compatibility issue with the internet explore version and the Ebrary Reader ActiveX Control.

This paper offers helpful tips on developing a library toolbar.

Much research has been conducted on how consumption is related to human relationships. Only a scarcity of studies has examined brand and product selection, as well as the consumption activities that individuals follow when pursuing a sense of group belonging. The literature comprises a single theoretical framework describing this phenomenon, a nascent proposition on which further research remains undeveloped. This study aims to examine the transferability of that theoretical framework in a different context to that used for its elaboration and its descriptive scope on purchasing goods and engaging in consumption activities to leverage belonging.

A deductive qualitative case study and pattern matching analysis technique were used, followed by structural coding analysis of interview data.

Findings reveal that the model is transferable, although its conceptual scope faces limitations. Individuals follow paths that need little or no excessive calculation in identifying a group to which they desire to belong, or the conduits to do so, and in certain cases the sense of belonging mediated by consumption is independent of display and confirmation by others. A refinement of the studied theoretical framework was carried out based on the findings, proposing an alternative framework termed the belonging-oriented consumption model, which provides a basis for future research on consumption related to pursuing a sense of belonging.

This study was limited to analysing those events in which consumption for the purpose of pursuing group belonging is intentional. However, much of our consumption happens in a nuanced and unreflective way, and the same must go for consumption related to belonging.

The symbolic meaning that consumers attach to products and brands can vary based on how they are used and how consumers pursue a sense of belonging. The personality and distinctiveness of a product is influenced by the relationship between individuals and its use. Managers can establish concepts and elements of brand identity that ease brand display as a sign of belonging. They can also promote brand salience when the brand is used as a belonging conduit.

This study is significant because there is limited development in the academic literature, nor agreement among the authors, of a model that describes the components of consumption oriented towards pursuing a sense of group belonging. The author proposes the belonging-oriented consumption model, which provides a theoretical basis for future research on this topic.

A temperature control for aircraft instruments comprising in combination an aircraft engine having a hot oil sump and a relatively cool oil sump, conduits from said sumps, a mixing valve having intakes connected individually to said conduits, a discharge conduit from said mixing valve, and a thermostatically controlled balanced valve for varying the openings respectively from said hot and cold conduits to said discharge conduit, said thermostat control being housed within said discharge conduit and said discharge conduit extending to an instrument panel board.

We argue for a broadened approach to brokerage by distinguishing between brokerage emphasizing a particular structural pattern in which two otherwise disconnected alters are connected through a third party (“brokerage structure”) and the social behavior of third parties (“brokerage process”). We explore a processual view of brokerage by examining three fundamental strategic orientations toward brokerage: conduit, tertius gaudens, and tertius iungens that occur in many different forms and combinations. This processual view is especially relevant in increasingly complex and dynamic environments where brokerage behavior is highly varied, intense, and purposeful, and has theoretical implications for studying multiplexity, heterogeneity, and brokerage intensity.

An exhaust gas analyser, comprising a plurality of bleeder conduits each discharging to the atmosphere, and arranged in scries relation, the first of which is connected to a preceding exhaust gas conduit between the latter's ends, to bleed therefrom a part only of its flow of exhaust gas, and the last of which is similarly connected between the ends of the preceding one, suction means at the discharge end of each bleeder conduit to draw therethrough the gases bled from the preceding conduit, and analysing mechanism, the last bleeder conduit passing through said analysing mechanism.

The purpose of this paper is to communicate and share experiences with other dam designers, operators and maintenance officers arising from the rehabilitation of the Osborne Dam outlets, pursuant to informing future dam outlet designs and rehabilitation of similar dam outlets.

This paper documents and utilizes actual events that occurred before and during the rehabilitation of the outlets. Some solutions applied were unique, with resultant innovative engineering designs being decided on site. Realizing that a descriptive research format would best serve the sharing of experiences of the outlets’ rehabilitation, the case study approach was selected. Before commencement of the rehabilitation works, the different operational problems that had been identified, photographed and documented by the dam’s operating staff were verified by the dam owner’s engineers, technicians and consultants. Visual and photographic verification was done using divers for areas under water. Literature review was conducted so as to learn from solutions employed elsewhere. A physical model of the solution considered the best way to keep the intake tower dry was made and tested.

The outlets’ rehabilitation works, taking 12 months to complete at a total cost of US$5 million, involved installation of new service gates, replacement of the sleeve valves, refurbishment of the butterfly valves and provision of dewatering pumps.

This paper offers unique experiences and lessons for dam designers and other dam operation and maintenance officers while contributing to the body of knowledge of outlet works rehabilitation.