bluuebunny/crossref_metadata_2025 huggingface dataset:
An implicit differential equation governing lumped capacitance, radiation dominated, unsteady, heat transfer
Authors: De Chant Lawrence J.
Published: March 2013

Purpose

Although most physical problems in fluid mechanics and heat transfer are governed by nonlinear differential equations, it is less common to be confronted with a “so – called” implicit differential equation, i.e. a differential equation where the highest order derivative cannot be isolated. The purpose of this paper is to derive and analyze an implicit differential equation that arises from a simple model for radiation dominated heat transfer based upon an unsteady lumped capacitance approach.

Design/methodology/approach

Here we discuss an implicit differential equation that arises from a simple model for radiation dominated heat transfer based upon an unsteady lumped capacitance approach. Due to the implicit nature of this problem, standard integration schemes, e.g. Runge‐Kutta, are not conveniently applied to this problem. Moreover, numerical solutions do not provide the insight afforded by an analytical solution.

Findings

A predictor predictor‐corrector scheme with secant iteration is presented which readily integrates differential equations where the derivative cannot be explicitly obtained. These solutions are compared to numerical integration of the equations and show good agreement.

Originality/value

The paper emphasizes that although large‐scale, multi‐dimensional time‐dependent heat transfer simulation tools are routinely available, there are instances where unsteady, engineering models such as the one discussed here are both adequate and appropriate.
Thermal and hydrodynamic performance analysis of circular microchannel heat exchanger utilizing nanofluids
Authors: Mohammed H.A. , Bhaskaran G. , Shuaib N.H. , Abu‐Mulaweh H.I. , Saidur R.
Published: March 2013

Purpose

The purpose of this paper is to investigate numerically the thermal and hydrodynamics performance of circular microchannel heat exchanger (CMCHE) using various nanofluids.

Design/methodology/approach

The three‐dimensional steady, laminar developing flow and conjugate heat transfer governing equations of a balanced MCHE are solved using finite volume method.

Findings

The results are shown in terms of temperature profile, heat transfer coefficient, pressure drop, wall shear stress, pumping power, effectiveness and performance index. The addition of nanoparticles increased the heat transfer rate of the base fluids. The temperature profiles of the fluids have revealed that higher average bulk temperatures were obtained by the nanofluids compared to water. The addition of nanoparticles also increased the pressure drop along the channels slightly. The increase in nanoparticle concentrations yielded better heat transfer rate while the increase in Reynolds number decreased the heat transfer rate.

Research limitations/implications

The tested nanofluids are Ag, Al2O3, CuO, SiO2, and TiO2. Reynolds number range varied from 100 to 800 and the nanoparticle concentration varied from 2 per cent to 10 per cent.

Practical implications

Parallel flow in CMCHEs is used in thermal engineering applications and the design and performance analysis of these CMCHE are of practical importance.

Originality/value

This paper provides the details of the thermal and hydrodynamics performance analysis of flow heat exchangers using nanofluids, which can be used for heat transfer augmentation in thermal design.
Study of pulsatile flow in a porous annulus with the homotopy analysis method
Authors: Rashidi M.M. , Keimanesh M. , Rajvanshi S.C.
Published: March 2013

Purpose

The purpose of this study is to investigate the problem of pulsatile flow in a porous annulus for small Reynolds number.

Design/methodology/approach

The similarity transformation for the governing equations gives a system of nonlinear ordinary differential equations which are analytically solved by the homotopy analysis method (HAM). The analytic solutions of non‐linear differential equation are constructed in the series form. The convergence of the series solutions is carefully analyzed.

Findings

Graphical results are presented to investigate the influence of different parameters on the flow behavior. Comparison between the solutions obtained by the HAM and the numerical solution shows good agreement.

Originality/value

An analysis for study on flow of an incompressible viscous fluid in the region lying between two concentric porous cylinders, under the assumption that a periodic pressure gradient is imposed across the annulus and that there is a uniform small transfer across two walls is presented. The HAM solutions are obtained for the equations governing the fluid flow.
A numerical algorithm for the space and time fractional Fokker‐Planck equation
Authors: Karimi Vanani S. , Aminataei A.
Published: March 2013

Purpose

The purpose of this paper is to present an algorithm based on operational Tau method (OTM) for solving fractional Fokker‐Planck equation (FFPE) with space‐ and time‐fractional derivatives. Fokker‐Planck equation with positive integer order is also considered.

Design/methodology/approach

The proposed algorithm converts the desired FFPE to a set of algebraic equations using orthogonal polynomials as basis functions. The paper states some concepts, properties and advantages of proposed algorithm and its applications for solving FFPE.

Findings

Some illustrative numerical experiments including linear and nonlinear FFPE are given and some comparisons are made between OTM and variational iteration method, Adomian decomposition method and homotpy perturbation method.

Originality/value

Results demonstrate some capabilities of the proposed algorithm such as the simplicity, the accuracy and the convergency. Also, this is the first presentation of this algorithm for FFPE.
Computational modelling of inflow turbulence effects on transitional flow in a highly transonic linear turbine
Authors: Tutar M. , Sönmez Ü.
Published: March 2013

Purpose

The purpose of this paper is to numerically study inflow turbulence effects on the transitional flow in a high pressure linear transonic turbine at the design incidence.

Design/methodology/approach

The three‐dimensional (3‐D) compressible turbulent flow in a turbine inlet guide vane is simulated using a finite volume based fluid solver coupled with dynamic large eddy simulation (LES) computations to investigate the effects of varying inflow turbulence length scale and the turbulence intensity on the aero‐thermal flow characteristics and the laminar‐turbulent transition phenomena. The computational analyses are extended to very high exit Reynolds number flow conditions to further study the effect of high exit Reynolds numbers on the transitional behavior of the present flow around the inlet guide vane cascades of the turbine. The calculations are performed with varying degree of inflow turbulence intensity values ranging from 0.8 to 6 percent and the inflow turbulence length scales ranging from one to five percent of pitch for different exit isentropic Mach and Reynolds numbers.

Findings

The numerical predictions in comparison with the experimental data demonstrate that the level of inflow turbulence closure provided by the present LES computations offers a reliable framework to predict complex turbulent flow and transition phenomena in high free‐stream turbulence environments of high pressure linear turbines.

Originality/value

This is the first instance in which both artificially modified random flow generation method in association with the dynamic procedure of LES application is employed to represent the realistic inflow turbulence conditions in the high pressure turbine and to resolve the transitional flow in a dynamic approach.
Particle deposition effects on heat transfer from a metal foam‐wrapped tube bundle
Authors: Odabaee Mostafa , De Paepe Michel , De Jaeger Peter , T'Joen Christophe , Hooman Kamel
Published: March 2013

Purpose

The purpose of this paper is to clarify the relationship between dust deposition effects on the thermohydraulic performance of a metal foam heat exchanger.

Design/methodology/approach

The paper uses finite volume approximation to solve the two‐dimensional volume‐averaged form of governing equations through and around a metal foam‐covered tube bundle. Modified porosity, permeability, and form drag coefficient for a dusty foam layer are obtained through the application of a thermal resistance network model.

Findings

The paper provides novel data to predict the fouling effects on the performance of foam‐wrapped tube bundles as air‐cooled heat exchangers. It is observed that depending on the deposited layer thickness, the increased pressure drop and heat transfer deterioration can be very significant.

Originality/value

This paper fulfils an identified need to study fouling effects on thermohydraulic performance of a foam heat exchanger.
Loss of monotonicity and anomalous scaling behavior in the passive scalar gradient
Authors: Langella Ivan , Scalo Carlo , De Felice Giuseppe , Meola Carlo
Published: March 2013

Purpose

The purpose of this paper is to discuss some fundamental aspects regarding the anomalies in the passive scalar field advected by forced homogenous and isotropic turbulence, by inspection of the analytical properties of the governing equations and with the aid of direct numerical simulation (DNS) data.

Design/methodology/approach

Results from a pseudo‐spectral DNS of a unitary‐Schmidt‐ number passive scalar advected by a low Reynolds number flow field, Reλ=50 and 70 (based on the Taylor microscale λ) allow for a preliminary assessment of the developed numerical model.

Findings

Manipulation of the governing equations for the scalar field (which are monotonic) reveals that the unboundedness of the scalar gradient magnitude is not ruled out by the mathematical properties of the correspondent conservation equation. Classic intermittency effects in the passive scalar field have been reproduced, such as non‐Gaussian behavior of the passive scalar statistics, loss of local isotropy, and multi‐fractal scaling of scalar structure functions. Moreover, Taylor and Richardson theories are, surprisingly, not confirmed only in the dissipation range (small‐scales anomalies).

Originality/value

The authors suggest that the origin of intermittency (qualitatively pictured here as violent burst in spatial gradient quantities) should be sought in the loss of monotonicity of the evolution equation of the scalar gradient.
CLSVOF method to study consecutive drop impact on liquid pool
Authors: Ray Bahni , Biswas Gautam , Sharma Ashutosh , Welch Samuel W.J.
Published: March 2013

Purpose

The purpose of this paper is to present a numerical approach for investigating different phenomena during multiple liquid drop impact on air‐water interface.

Design/methodology/approach

The authors have used the coupled level‐set and volume‐of‐fluid (CLSVOF) method to explore the different phenomena during multi‐drop impact on liquid‐liquid interface. Complete numerical simulation is performed for two‐dimensional incompressible flow, which is described in axisymmetric coordinates.

Findings

During drop pair impact at very low impact velocities, the process of partial coalescence is observed where the process of pinch off is different than single drop impact. At higher impact velocities, phenomena such as bubble entrapment are observed.

Originality/value

In this paper, a new approach has been developed to simulate consecutive drop impact on a liquid pool.
Strategic dashboards: designing and deploying them to improve implementation
Authors: Allio Michael K.
Published: March 2013

Purpose

Dashboards and scorecards are widely‐deployed performance management tools, but are often ineffectively used. Properly designed, developed, and deployed strategic dashboards can cut through clutter, provide incisive strategic insight, improve decision‐making, and enhance both alignment and implementation performance. This article seeks to identify common pitfalls in strategic dashboard design and use, and then recommend guidelines for improving dashboard design, scope, use and impact.

Design/methodology/approach

The paper is based on hands‐on development of dashboards and strategy implementation programs for hundreds of clients across multiple sectors; complemented by operating experience managing strategic implementation and dashboard/measurement systems for high‐growth, complex organizations.

Findings

Key steps include developing a process that prioritizes indicators, includes key stakeholders, incorporates management analysis and judgment, favors rich data display using a common visual and quantitative language, and systematizes consistent dashboard use and dissemination.

Practical implications

Careful attention to dashboard content, form, process, and politics will help leaders strategically manage performance. Properly designed, dashboards can effectively focus senior teams on strategic issues, and catalyze strategic action.

Originality/value

This perspective from a practitioner identifies pitfalls and guidelines for maximizing the value and reach of dashboards, gleaned from experience across multiple industries and sectors.
Conference report – How to manage the new HR realities
Authors: Grossberg Kenneth Alan
Published: March 2013

Purpose

The purpose of this paper is to report on the Global Human Resources People and Strategy Conference.

Design/methodology/approach

The paper presents a conference report on the Global Human Resources People and Strategy Conference, which was held in New York, USA from May 6‐9, 2012.

Findings

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Originality/value

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Interview – Ron Adner: managing the interdependencies and risks of an innovation ecosystem
Authors: Leavy Brian
Published: March 2013

Purpose

This paper aims to present an interview with Professor Ron Adner, author of The Wide Lens.

Design/methodology/approach

The paper presents an interview with Professor Ron Adner, author of The Wide Lens to ask about his structured approach to uncovering the hidden sources of dependence in innovation ecosystems that undermine collaboration efforts. Adner describes how to use the tools he has developed to assess, map and analyse innovation ecosystems. Adner explains that when delivering value depends on the combined efforts of multiple innovation partners – both within and across firms – executing brilliantly does not prevent failure if the other partners stumble. Numerous case studies are reported and a new set of analysis tools is introduced.

Findings

Adner reveals that success in new product/service ecosystems requires innovation partners that are both able and willing to participate in a novel solution.

Originality/value

The paper notes that seeing innovation as ecosystem management produces many new insights about effective implementation.
Some proposals for impactful management control research
Authors: Seal Will
Published: March 2013

Purpose

The purpose of this paper is to show how management control researchers can improve their practical impact through research designs that recognise the many dimensions of organizational reality.

Design/methodology/approach

Managerial knowledge in the academy and managerial practice may become detached from one another as practitioners and academic discourses are influenced by different sources of texts and modes of legitimisation. Although this can be a problem in accounting research, management accounting researchers have developed the necessary elements for critical engagement with practice. Identifying a common ontological basis for researchers and practitioners, it is argued that pragmatic constructivism explains how managers construct their reality through integrating logic, facts, values and communication. It is also argued that management consultants have implicitly understood this view of reality in the way that they package their solutions. Academic researchers can replicate the pragmatic constructivist ontology whilst adopting more explicitly theoretical and critical approaches.

Findings

The paper proposes the academy can productively imitate some of the knowledge creation of the consultant yet still retain both theoretical rigour and academic values.

Originality/value

The paper presents a research design that can improve the impact of business school research whilst maintaining academic integrity.
Curtailing the code of silence among the South African police
Authors: Kutnjak Ivkovich Sanja , Sauerman Adri
Published: March 2013

Purpose

The purpose of this paper is to explore the contours of the code of silence, as a critical component of the ability to control misconduct and enhance integrity within any police agency, among officers (both line officers and supervisors) of the South African Police Service (SAPS).

Design/methodology/approach

In 2005, the authors surveyed police supervisors from seven South African provinces and autonomous provinces. The questionnaire distributed to police supervisors contains 11 vignettes describing various forms of police corruption and one vignette describing the use of excessive force. The sample consists of 379 police supervisors.

Findings

Results of the study indicate the existence of a strong code of silence among the SAPS supervisors. The authors report that the code of silence does not protect all misconduct equally; yet, a substantial minority of SAPS supervisors in the sample would protect many forms of police corruption from exposure. It was found that, with the exception of the three most serious scenarios of police corruption, no significant relation exists between the code of silence and the perceptions of disciplinary fairness. The code of silence is strong and it only weakens for the three or four most serious scenarios.

Research limitations/implications

The respondents in the study were police supervisors who were attending training at the SAPS training centers.

Practical implications

South African police administrators interested in controlling police corruption and curtailing the code of silence should start with their subordinate supervisors first. The strong code of silence among the supervisors prevents them from playing their critical role in the control of police misconduct and the curtailing of the code of silence among the line officers.

Originality/value

Empirical studies of police officers in South Africa are rare. Despite the extensive efforts at reforming the SAPS, the SAPS seem to continue to be integrity‐challenged. This empirical research focuses on the code of silence, a key element of police integrity, and includes opinions of a nation‐wide sample of the SAPS supervisors about the code of silence. In addition, the research explores the relation between the code of silence and perceptions of disciplinary fairness.
Restructuring, layoffs and litigation: form and substance in reporting operating income
Authors: Martins António
Published: March 2013

Purpose

The purpose of this paper is to discuss how a decision of restructuring and firing people in a Portuguese company was based on financial data, and how the interpretation of such data made the process quite complex. This complexity was particularly relevant in the litigation that followed. At the core of the restructuring decision was the evolution of the firm's operating income; and a central point in litigation was precisely what should be considered the operating income of the company under analysis, and how it could influence the case's court outcome.

Design/methodology/approach

In 2008 a Portuguese company fired people in its finance department. The main reason presented by the management to the laid off persons was the evolution of the firm's operating income, which was negative for several consecutive years. The paper, after a background analysis of restructuring decisions and financial performance, will focus on this case and the correspondent issues, that are mainly related to the concept of operating income, the style of communication between managers and affected employees, and court procedures. It will also compare the Portuguese accounting regime in 2008, with the present one, introduced in 2010 and based on IFRS, as far as the nature of operating income is concerned.

Findings

The main conclusion is that standards of accounting and financial reporting can have an important role in justifying restructurings and lay off decisions, and are quite complex to discuss in court cases related to labor laws. Also, changes in accounting systems can have a significant impact in measures of economic performance, opening a wide field of interpretation and legal uncertainty about case outcomes. Judges must have the capacity to navigate through such intricate questions, and see financial information numbers in the light of a company's true economic function.

Practical implications

The paper highlights the problems that can arise when financial data are the basis for layoffs. Given the nature of accounting conventions, if litigation follows, a significant degree of complexity can be brought to the legal process. Also, managers must state, in very clear terms, reasons for restructuring, and, when they stress financial performance, related indicators must have an objective nature.

Originality/value

The paper has value for managers engaged in restructuring processes and also for the legal professions, as far as the relation between layoffs and financial performance based on accounting data is concerned.
Implementing change: staff experiences of changes to prison mental healthcare in England and Wales
Authors: Caulfield Laura S. , Twort Hannah
Published: March 2013

Purpose

Stemming from substantial criticism during the late twentieth and early twenty‐first century, the UK government and HM Prison Service developed a number of policies and protocols aimed at improving the state of prison mental healthcare. While it is difficult to fault the purpose of the government's intentions, criticism has continued relating to problems with the implementation of government led change within the prison system. Existing research leads people to question whether policies are being implemented as intended; and if not, why not? The only clear way to answer these questions is to ask those involved in the actual implementation of these recommendations within the prison service. This paper aims to answer these questions.

Design/methodology/approach

This paper documents findings from a national survey of senior mental healthcare staff working in prisons in England and Wales. Staff were surveyed about their views on the implementation of recommendations from recent key government documents, their perceptions of prison mental healthcare versus community mental healthcare, and their views on the relationship between HM Prison Service and the National Health Service.

Findings

While many staff report improvements in prison mental healthcare, many have struggled with the implementation of new ways of working and the findings here suggest there is still some way to go towards providing offenders in prison with effective and appropriate care. Where effective ways of implementing change were identified, these are discussed.

Originality/value

Listening to the experiences of the staff involved in prison healthcare has helped identify where implementation of changes could be improved and thus highlights where support might best be targeted in future.
Barriers to implementing throughcare for problematic drug users in European prisons
Authors: MacDonald Morag , Williams James , Kane David
Published: March 2013

Purpose

The purpose of this paper is to analyse the extent of throughcare provision for prisoners with problematic drug use. Effective throughcare services have been recognised as important because they help to ensure that any progress in treatment made in prison is continued on release. Previous research demonstrates that examples of good practice in throughcare provision for prisoners with problematic drug use exist in many parts of the world. However, evidence from recent work carried out in Europe indicates that the implementation of throughcare services for this group of prisoners is limited and ineffective in some EU member states. This paper aims to explore the reasons for such failure and to identify the barriers to implementing effective throughcare for this particular group of prisoners.

Design/methodology/approach

This paper is drawn from research carried out as part of a European project funded by the Directorate General Justice of the European Commission. The project involved six partners from a range of different member states. The research involved a literature review, followed by in‐depth interviews and focus groups with key stakeholders. Each partner carried out the qualitative research within their own country, in order to enable the team to capture local nuances.

Findings

The findings indicate that key barriers to implementation of effective throughcare are resources which impacts on the availability of support services, attitudes and training of staff and ultimately the continuity of care.

Originality/value

This paper adds to the body of knowledge regarding the provision of effective throughcare to those with problematic drug use.
Encounters and places: project negotiations in Galessa, Ethiopia
Authors: Habermann Birgit , Felt Ulrike , Vogl Christian R. , Bekele Kassahun , Mekonnen Kindu
Published: March 2013

Purpose

Reflections on negotiation processes between farmers and scientists in research projects provide insights into issues of participation, power and equity. The purpose of this paper is to illustrate how actors chose places to meet, negotiate and represent technologies.

Design/methodology/approach

The research involved semi‐structured interviews and participant observation with farmers, scientists, government agricultural advisors (extensionists), policymakers, and staff of development organisations involved in a research for development project in Western Shewa, Ethiopia from 2009 to 2011. It combines theories from social studies of science as well as development studies.

Findings

Using blueprint approaches in research projects will not yield sustainable results. Participation must go beyond consultation or trying to educate farmers. Social relations are at the core of cooperation between farmers and scientists and require much more attention. Powerful choices on modes of representation and communication technologies as well as unilateral decisions on places have important implications for the way decisions are eventually made and by whom.

Originality/value

This approach to studying research for development projects from social studies of science perspectives adds new insights into debates on participation and power in technology transfer and multicultural cooperation in rural development.
Dialogic Global Studies for multicultural technology assessment
Authors: Duraković Emina , Marion Feigl Britta , Marion Fischer Bettina , Fleck Christopher , Galler Lisa‐Maria , Heinrich Johannes , Kulmer Karin , Kurzweil Birgitta , Scholze Markus , Stefan Sperl Raphael , Unterköfler René , Remele Kurt , Matzenberger Julian , Ahamer Gilbert
Published: March 2013

Purpose

The purpose of this paper is to show a practical case of dialogic web‐based learning that has provided a set of questions analysing two complex technological projects in “southern” countries with effects on multicultural equity.

Design/methodology/approach

Structured online review processes in multicultural and systems science curricula allow for high density of literature‐based reflection and analysis.

Findings

The entirety of the set of over 50 questions developed by the proposed web‐based dialogic procedure represents a starting point for an in‐depth assessment of the effects of deploying “northern” technology in “southern” countries.

Research limitations/implications

The present case study concentrates on energy technology, notably on two hydroelectric plants presently under construction in Ilısu, Turkey, and Belo Monte, Brazil.

Practical implications

The multitude of questions calls for complex technological construction projects that have to undertake sound interdisciplinary in‐depth analysis of technological, environmental, economic, cultural and social consequences in order to secure a necessary level of economic, environmental and social sustainability.

Social implications

Application of widely accepted planning tools such as technology assessment, environmental impact assessment and strategic environmental assessment are useful but have to be complemented by analogous tools at a cultural and social level.

Originality/value

This case study operates through questioning, largely in the Socratic tradition. Questions may trigger a broad discussion process within civil societies – which is the intention of the present text.
Humanitarian interventions: western imperialism or a responsibility to protect?
Authors: Damboeck Johanna
Published: March 2013

Purpose

The aim of this article is to provide an analysis of the features that have shaped the state's decision‐making process in the United Nations, with regard to the humanitarian intervention in Darfur from 2003 onwards.

Design/methodology/approach

The methodological approach to the study is a review of political statement papers grounded in the concept of “humanitarian imperialism” and a “responsibility to protect”.

Findings

It was found out that the decision‐making process, leading to humanitarian interventions in Darfur was shaped by a larger extent by the states' own national interests and to a smaller extent by humanitarian considerations.

Practical implications

The main implications of this paper are that the United Nations are not the right platform when it comes to humanitarian interventions that should be placed on humanitarian grounds. Therefore, nation states are strongly advised to accept their leading role in international politics and to realise their responsibility to protect foreign citizens in humanitarian catastrophes.

Social implications

This paper will have an effect on the way humanitarian interventions and “humanitarian motives” can be seen in society and will suggest that in some situations it is advised to take a more realist approach towards humanitarian interventions.

Originality/value

This paper is valuable for further analysis of political decision‐making processes and learning processes within politics.
Geography, economic education and global education
Authors: Schwarz Ingrid
Published: March 2013

Purpose

The EU‐funded research project “Fifobi – Fit for Business – developing business competencies in school” (2009‐2012) focused on the implementation of economic education in seven European countries. The purpose of the project and this paper is to investigate the current programmes that exist within the final two years of compulsory education in the field of business education and pre‐vocational education.

Design/methodology/approach

In year one a thorough analysis of the curriculum was carried out. After a comprehensive evaluation personal interviews with teachers followed in year two and in year three personal interviews with representatives of the Social Partnership were conducted.

Findings

The Austrian curricula show a definite and clear focus on basic knowledge in economics. Social and self‐competences have to be taught in all subjects, but are poorly linked to the content of individual subjects. Many aspects of social and self‐competences are part of career orientation classes. A relatively small focus, however, is put on entrepreneurial thinking and acting.

Originality/value

The main objective for next steps is to draw up a new strategy of teaching to develop economic, business, social‐ and self competencies with the focus on responsibility for a local, regional, national and global level. The aim is to activate children and young people for global relations, formations of critical thinking and acting in economic education and global education.
Accounting's role in promoting social change: a guest editorial
Authors: Bell Janice , Hoque Zahirul
Published: March 2013

Purpose

The purpose of this article is to present a snapshot review of the papers accepted for publication in this special issue of the 2010 Global Accounting and Organizational Change (GAOC) conference which was held in July, 2010 at Babson College, USA.

Design/methodology/approach

A critical review approach was adopted to identify the lessons learned.

Findings

The review reveals a variety of themes that emerged from the papers under review where authors attempted to describe and explain “best practices” in financial and managerial accounting within a variety of organizations across the world.

Originality/value

This review will stimulate interest in and contribute to the body of knowledge of accounting and organizational change for the betterment of society.
Financial auditors and environmental matters: drivers of change to current practices
Authors: Chiang Christina , Northcott Deryl
Published: March 2013

Purpose

The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports.

Design/methodology/approach

This is a qualitative study. The views of 27 New Zealand private and public sector auditors were solicited via semi‐structured interviews. Concepts from new institutional theory, and in particular institutional isomorphism, are used to interpret the research findings.

Findings

The interview evidence indicates that a combination of normative, coercive and mimetic forces would be necessary to advance current practices in auditing environmental matters. A crucial driver of change would be a mindset shift within the profession about the importance of environmental accountability, reporting and auditing – i.e. increased normative pressures for change. Coercive forces of negative media publicity, the “fear factor” and government intervention can serve to reinforce the audit profession's normative obligations. Since public sector auditors have already developed effective audit practices around environmental matters, emulating their approach within the private sector would drive improvements in practice.

Practical implications

By identifying the potential drivers for improving auditors' practices, this paper can inform the discussions and strategies of professional bodies, regulators and government on improving the audit of environmental matters in financial reports.

Originality/value

Few prior studies have solicited financial auditors' views on the factors they perceive as motivating change in their professional practice, and none have done so in regard to the important and emerging area of environmental matters. This New Zealand study offers a timely contribution, as well as geographical diversity, to the international literature on audit theory and practice.
The influence of transformational leadership on job satisfaction
Authors: Yang Yi‐Feng , Islam Majidul
Published: March 2013

Purpose

The purpose of this paper is to demonstrate the influence of transformational leadership (TL) on job satisfaction by using the business perspective of the balanced scorecard.

Design/methodology/approach

The paper is based on an empirical study of the top four life insurance firms in Taiwan – Cathay, Nan Shan, Shin Kong, and Cumshaw Post Company – that held more than 50 percent of Taiwan's overall market share. The sales employees of these four firms were selected for empirical testing, since in these firms, emphasis is placed on leadership and on how the employees' job satisfaction is reflected in the reduction of internal process costs.

Findings

Consistent with earlier predictions, the authors attained significant results, but they did find that group maintenance, group goal achievement behaviors, and their complementarity truly helped enhance employee job satisfaction. This suggests that group maintenance and group goal achievement behaviors, including their complementarity, will provide a more accurate prediction of the relation between intrinsic and extrinsic components of employee job satisfaction and achieving the objective of an internal business advantage.

Research limitations/implications

Only four firms have been examined in this study. It would be worthwhile to see whether the inclusion of other firms would show similar results. When these four firms are placed in a dynamic environment, TL is a key source for providing an internal business advantage: employee capability to react positively to change provides a very important advantage. Although the integration of both TL and change‐oriented action by the TL and employees to provide employee job satisfaction has not been tested before, it would be useful for future researchers and practitioners to do so.

Originality/value

This paper is of both theoretical and empirical value. Theoretically, it has tried to make use of the business perspective of the BSC. Empirically, this paper has demonstrated the influence of TL in gaining an internal business advantage. There is a dearth of research on how firms successfully integrate the business perspective of the BSC to gain an internal business advantage. The paper investigated the effects on intrinsic and extrinsic components of employee job satisfaction of group direct behaviors as motivated by transformational leadership (TL), including examining group maintenance, group goal achievement, and the interaction between the two (their complementarity).
Balancing the scorecard through academic accounting research: opportunity lost?
Authors: Salterio Steve
Published: March 2013

Purpose

As one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was published. The purpose of this paper is to do this through personal reflection and a literature review.

Design/methodology/approach

Employing personal reflection and a literature review, the author examines three issues: what motivated him to start this research program; the way the research program unfolded and its unintended consequences; and finally some reflections on the academic research enterprise as it is practised in North America that are reflected by the unintended consequences.

Findings

The author looks at the differences in psychology research traditions and how they shaped the research program on the balanced scorecard into an attempt to “debias” a problem rather than to bring strong human information processing theory to bear on how the scorecard dealt with some of the issues in its application. The author suggests that these different focuses explain how management accounting behavioral researchers lost an opportunity to have greater impact in the development of this performance tool.

Originality/value

The paper questions and documents limitations that arise from the reliance on an underlying psychology paradigm that focuses on human limitations, rather than one focused on aiding humans to perform better. It suggests that greater research contributions in management accounting could be obtained if more researchers focused on how management accounting information can be developed that takes advantage of human information processing strengths.
The politics of the balanced scorecard
Authors: Modell Sven
Published: March 2013

Purpose

The purpose of this paper is to revisit the balanced scorecard (BSC) literature with an eye to how political aspects associated with power, conflict and resistance become manifest and how further empirical research on this theme may be advanced.

Design/methodology/approach

The paper is based on a review of extant research informed by interpretive and critical perspectives and offers a discussion of how insights from this literature may enrich our understanding of the politics of the BSC.

Findings

The paper discusses the politics of the BSC implicated in: its diffusion and dissemination; performance measurement and strategic alignment; implementation and organizational learning; and governance and regulation.

Research limitations/implications

The paper offers a relatively holistic view of the politics of the BSC which may form a starting point for multi‐level analyses of this phenomenon and dialogue with the “mainstream” literature on the BSC informed by functionalist and managerialist approaches.

Originality/value

The paper offers a comprehensive review of the politics of the BSC, which should assist researchers in identifying extant knowledge gaps and opportunities for further empirical research.
Indirect and mitigated effects of pulsed resources on the population dynamics of a northern rodent
Authors: Lobo Nikhil , Millar John S.
Published: March 2013

Pulsed resources have significant effects on population and community dynamics in terrestrial ecosystems. Mast seeding is an important resource pulse in deciduous forests; these boom and bust cycles of seed production generate strong lagged population responses by post‐dispersal seed predators such as rodents, which then cascade through multiple trophic levels and regulate population dynamics of their predators and prey. However, similar interactions in another major pulsed system, coniferous forests, are inconsistent, and the effects of interannual variation in conifer seed production on many consumer populations are largely unknown.

We used large‐scale manipulation and intensive monitoring to examine the population dynamics of deer mice (Peromyscus maniculatus) in relation to fall seed production by two northern conifers, white spruce (Picea glauca) and subalpine fir (Abies lasiocarpa). Previous studies have shown that spruce seeds are a preferred food source of mice, while fir seeds are generally avoided if other foods are available. Therefore, we expected that there would be a positive relationship between mouse demography and previous spruce seed production, but no effect of fir mast seeding.

Supplementation of a mouse population using spruce seeds indicated that increased fall spruce seed availability can enhance overwinter survival and population densities in the following spring, summer, and fall. However, long‐term population monitoring indicated that mouse demography was not positively affected by spruce mast seeding, likely due to strong interspecific competition with the North American red squirrel (Tamiasciurus hudoniscus), a dominant pre‐dispersal spruce seed predator.

Conversely, we observed an unexpected delayed effect of fir mast seeding, where increased fall fir seed production did not influence overwinter or spring mouse demography, but instead enhanced summer survival, body masses and pregnancy rates of overwintered adults. This led to increased summer population densities and may have been mediated by population responses of invertebrate post‐dispersal seed predators to increased fir seed availability.

Our results indicate that rodent responses to resource pulses in coniferous forests are more complex than in deciduous environments and reveal previously unobserved direct and indirect consumer–resource dynamics that require further examination. This system is ideal for the large‐scale, integrative ecosystem studies that ecologists are encouraged to pursue.
Incidence and mortality of female breast cancer in China, 2009
Authors: Zeng Hongmei , Zheng Rongshou , Zhang Siwei , Zou Xiaonong , Chen Wanqing
Published: March 2013

Background

The National Cancer Registration of China provides annual updates on female breast cancer incidence and mortality.

Methods

Data on female breast cancer incidence and mortality was obtained from the population‐based cancer registries around China. Based on the criteria of data quality, 72 registries' data was included for further analysis. Incidence and mortality rates of female breast cancer were calculated and stratified by age, sex, and geographical area.

Results

Female population coverage over 72 cancer registries was 42 238 968, with 28 503 924 in urban areas and 13 735 044 in rural areas. The crude cancer incidence rate in all areas was 42.55/100 000, and the age‐standardize rates by Chinese population and World population were 23.16/100 000 and 28.99/100 000, respectively. The incidence rates in urban areas were much higher than those in rural areas. The crude cancer mortality was 10.24/100 000 in all areas, and age‐standardized mortality rates by China and World population were 4.94/100 000 and 6.56/100 000, respectively. Age‐adjusted mortality rates in urban areas were also higher than those in rural areas. Age specific incidence rates reached highest at the age group of 50–54, whereas the age specific mortality rates were highest in the age group of 85 and above.

Conclusion

Breast cancer was the most common cancer found in Chinese women in 2009 and the disease was more prevalent in urban areas than in rural areas. Systematic interventions of cancer prevention and control are needed.
Prevalence of non‐calcified pulmonary nodules in screening chest computed tomography
Authors: Ju Sun Mi , Park Hyun Bum , Kang Hyunwook , Park Chan‐Woo , Kim Woojin , Seon Hyun‐Ju , Kim Yun‐Hyeon , Cho Sunghee , Moon Jai‐Dong , Ban Heejung , Kwon Yong‐Soo , Oh In‐Jae , Kim Kyu‐Sik , Kim Yu‐Il , Lim Sung‐Chul , Kim Young‐Chul
Published: March 2013

Background

The National Lung Screening Trial revealed that low dose computed tomography (CT) screening reduced lung cancer mortality by 20%. However, nearly all (96.4%) of the positive screening results were false‐positive. A higher false‐positive rate (FPR) is expected in Korea, where the prevalence of tuberculosis and parasitic diseases are high.

Material and methods

We retrospectively reviewed the records of 1587 cases (906 males, 57.1%; 495 females, 31.2%) in which chest CT was used for health screening from 2006 to 2011 in one institution. The mean ± standard deviation age of the subjects was 62.7 ± 5.7 years and 495 (31.2%) subjects had a smoking history.

Results

Three hundred and thirty six subjects (21.2%) had non‐calcified pulmonary nodules (NCPNs) described as solid nodules (n = 319), masses (n = 15) or pure or mixed ground glass opacities (n = 36). The incidence of NCPNs was 23.8% in smokers and 20.0% in non‐smokers (P = 0.08). During a median follow up duration of 37 months (range, 0–67 months), eight subjects were confirmed to have lung cancer. Positive predictive value (PPV) of positive CT screening was 2.4% and FPR was 97.6%. Among 495 subjects who had a smoking history, 118 subjects displayed NCPNs (23.8%) and four patients were diagnosed with lung cancer, with a PPV and FPR of 3.4% and 96.6%, respectively.

Conclusion

CT screening has low PPV and high FPR, even in subjects with a high risk of lung cancer.
Modeling Accounting Workplace Interactions with Text‐to‐Video Animation
Authors: Phillips Fred , Sheehan Norman T.
Published: March 2013

This article describes a new pedagogical tool, text‐to‐video animation software, that accounting instructors can adopt to easily generate quality videos that address a variety of accounting learning objectives. Although this tool can be used to enhance traditional pedagogical methods, such as case analysis and discussion, it can also be used to address accounting learning objectives not currently addressed by traditional pedagogical methods. This article outlines the benefits of adopting and using this tool in financial and managerial accounting courses, and encourages further study of its effectiveness.