The DIERS users group: A forum for development/dissemination of emergency relief system design technology

DIERS was formed in 1976 to develop methods for the design of emergency relief systems capable of handling runaway reactions [1, 2]. Of particular interest at the time were when tow-phase flow venting would occur and the applicability of different methods for sizing emergency relief systems for two-phase, vapor-liquid flashing flow. Approximately $1.6MM was devoted to investigations of two-phase, vapor-liquid onset/disengagement dynamics and the hydrodynamics of emergency relief systems.     

Participation in Community Leisure Programs: Experiences and Perspectives of Children with Developmental Difficulties and Their Parents

Children with developmental disabilities participate in more solitary, sedentary, and home-based leisure activities than active physical pursuits or community-based activities. Clinical experience suggests that children with less well-recognized developmental difficulties also have compromised leisure experiences; however, this has not been fully investigated. This study engaged 20 school-age children with developmental difficulties in a community-based circus program, designed in collaboration with occupational therapists. The program included activities such as trampolining, trapeze, and acrobatics. Semi-structured interviews with children and parents explored children's leisure experiences both at circus and more broadly. Qualitative content analysis revealed that friendships, having fun, and being physically active were highly valued aspects of leisure. The coaching style and “just right” level of challenge within programs were identified as central to children's engagement and sense of competence. Participating in a supported leisure program such as circus appeared to promote children's engagement in community leisure, at least in the short term.     

The breakdown of the workplace ‘family’ and the rise of personnel management within an Australian financial institution 1950–1980

The management of its people defines the way in which an organisation develops the capabilities to successfully compete in the market environment. Since the 1950s, approaches to staff management have evolved from traditional bureaucratic foundations to strategic planning exercises. This article uses a case study approach to investigate the way in which the process of organisational learning evolved in the development of personnel management practices. It suggests that although old and new practices were often overlaid on each other, ‘bridges’ developed which allowed the progressive development of new managerial processes.     

Auditor Independence,Current and Future NAS Fees and Audit Quality: Were European Regulators Right?

Abstract

European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor independence and, as a result, impair audit quality. As the evidence at the European level does not support this view, the question of whether the new regulation will enhance auditor independence remains open. We examine the association between future NAS fees and audit quality by distinguishing among tax, audit-related and other services. We base the analysis on a sample of Spanish listed companies for the period between 2005 and 2016, finding a consistent negative association between future other NAS fees and audit quality. This suggests that the expectation of future purchases of this type of NAS may impair auditor independence. Conversely, for tax and audit-related services results are not significant. Taken together, results suggest that European regulators should seek for further evidence before banning NAS, as some of them may in fact enhance audit quality.     

Technological interdependence, labor production functions, and control systems

This study uses Thompson's Organizations in Action (New York: McGraw Hill, 1967) definition of internal interdependence in order to examine the potential link between technology and control. The internal interdependence of a firm implies a functional form of the group labor production function. The labor production function in turn defines the individuals that can affect group performance. This study hypothesizes that the control system should focus on these individuals. As an example of the interdependence-control link, implications for budget-based incentive contracts are analyzed.     

Management roles in the implementation of participative management systems

Although participative management supposedly cures the ills of low morale and productivity, managers in these organizations are often frustrated with their jobs. Part of this frustration may come from not understanding their changing roles in participative work systems. In this paper I introduce a model of the cycle of participative management which outlines the stages of organization maturity and the appropriate management roles for each stage. I also discuss how the manager acts as a Leader, Facilitator, Enabler, and Coach. My purpose is to help Human Resource Managers understand how management roles will change as the organization evolves to a mature participative work system and to show how they can support this challenging transformation.