bluuebunny/crossref_metadata_2025_split huggingface dataset:
Limits and rules of use of a dynamic flux tube model
Authors: Raulet Marie‐Ange , Sixdenier Fabien , Guinand Benjamin , Morel Laurent , Goyet René 
Published: January 2008

PurposeThe purpose of this paper is to analyze the main assumption of a dynamic flux tube model and to define its rules of use.Design/methodology/approachThe studied dynamic model lumps together all dynamic effects in the circuit by considering a single dynamic parameter. A physical meaning of this parameter as well as rules of use of the model are elaborated from analyses performed on several samples. A systematic comparison between experimental and calculated results allows to argue the conclusions.FindingsThe model gives accurate results when a weak heterogeneity of magnetic data exists, nevertheless, the saturation phenomenon enlarges the validity domain. By considering the losses separation assumption, the model allows to obtain separately an estimation of losses due to classical eddy currents and due to the wall motion effects.Research limitations/implicationsThe estimation of the model's parameter value is still empiric, a work is in progress on this subject.Practical implicationsThe model's implementation in a flux tubes network allows to simulate the dynamic behaviour of industrial actuators having massive cores.Originality/valueA physical interpretation of the parameter associated to the dynamic flux tube model is given. Rules of use of the model are also defined.
Simple and direct calculation of capacitive sensor sensitivity map
Authors: Lucas Jérôme , Holé Stéphane , Bâtis Christophe 
Published: January 2008

PurposeThe purpose of this paper is to introduce a rapid method for calculating capacitive sensor signal variations for any small permittivity or electrode modifications at any position in space.Design/methodology/approachWhen a capacitive sensor is probing its surrounding, the modification of the permittivity, the displacement or the deformation of one or more electrodes induce a signal variation which depends on the position of the modification. Seeing that modification as a small perturbation and using Gauss identity, it is possible to find integral expressions of the sensor sensitivity map.FindingsCapacitive sensor sensitivity map expressions depend only on the perturbation to measure, on the electric field before the perturbation, and on a sensitivity field which is the electric field produced by the sensor when the measuring electrode is held to 1 V while the others, except the floating ones, are grounded. The sensitivity field is a kind of Green's function for the capacitive sensor. The knowledge of the electric and sensitivity fields makes it possible to obtain the whole sensor sensitivity map at once without requiring time consuming parametric calculations.Originality/valueThe sensitivity field calculation provides a simple and direct view of the capacitive sensor capabilities. That should improve capacitive sensor design.
The composition of editorial boards in accounting: a UK perspective
Authors: Brinn Tony , Jones Michael John 
Published: January 2008

PurposeThe purpose of this research is to examine the composition of the editorial boards of 60 academic accounting journals with a particular focus on the university affiliations of editorial board members. The role of ad hoc reviewers is then analysed.Design/methodology/approachA detailed content analysis of the members of the 60 editorial boards was conducted. The authors concentrated on UK universities and journals, but also provide some data on non‐UK schools and journals.FindingsThere were six main findings. First, editorial appointments were normally held by nationals of the country where the journal was published. Second, US academics had a significant presence on all boards. Third, there was a lack of penetration of UK academics, particularly on US or high quality boards. Fourth, overseas academics were present in significant numbers on UK boards. Fifth, editorial board appointments tended to be concentrated in a limited number of institutions and individuals. Sixth, journals, particularly generalist journals, used reviewers extensively.Practical implicationsThis research will inform the debate about the degree of influence which UK academics have on journal research agendas and on the international stage. The findings show that journal editorial boards do not capture all high ranking institutions and individuals. Editors could consider widening the scope of their editorial board opportunities.Originality/valueThis is the first comprehensive study into the editorial boards of accounting journals. It shows the presence of an editorial board elite.
Intellectual capital practices of firms and the commodification of labour
Authors: Abeysekera Indra 
Published: January 2008

PurposeThe purpose of this paper is to examine the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital.Design/methodology/approachThe paper takes the form of a literature review.FindingsThe paper demonstrates that the commodification of intellectual capital, rather than solving the contradictions accompanying market value maximisation, simply shifts these contradictions to a new location.Practical implicationsThe wide range of intellectual capital definitions, frameworks, and indices allow firms to choose intellectual capital reporting which will justify maximising their market value, resulting in the construction of data in intellectual capital reporting that hides the reality of the commodification of labour.Originality/valueCommodification of labour through intellectual capital practices is useful to regulators in policy making and accounting standard setting.
Diffusing financial practices in Latin American higher education
Authors: Neu Dean , Silva Leiser , Ocampo Gomez Elizabeth 
Published: January 2008

PurposeThe purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some settings but not in others.Design/methodology/approachIn the macro portion of the study the authors document how World Bank loans in Latin America have encouraged the adoption of particular configurations of accounting and accountability practices. In the micro portion of the study, they analyze the cases of Guatemala and Mexico as a way of illustrating the ways in which the configuration of institutional players, capitals and habitus within these two sites have influenced the adoption of Bank recommended financial practices.FindingsFirst, the analyses illustrate that the World Bank functions as an agent of diffusion via direct contact and through indirect modelling activities. Second, the analyses show that diffusion is not an automatic process – rather the predisposition of national governments, the embodied history of higher education and the distribution of capitals within the field influences whether financial reforms will be attempted. Third the analyses illustrate that, even when the introduction of new accounting and accountability mechanisms are attempted, other important field participants such as students can partially block the introduction of financial reforms.Originality/valueThe current study illustrates that international organizations such as the World Bank facilitate the diffusion of accounting and accountability practices but that local actors influence if, when and how accounting will be introduced and implemented.
Calculating customer intimacy: accounting numbers in a sales and marketing department
Authors: Cuganesan Suresh 
Published: January 2008

PurposeThe purpose of this research is to examine the role of accounting numbers in one organisation's attempts to enact and calculate customer intimacy, given renewed interest in organisation‐customer relationships.Design/methodology/approachThe paper utilises actor‐network theory in conducting an ethnography at a wholesale financial services firm pursuing a strategy of customer intimacy. The main empirical site was the sales and marketing department, where actors were attempting to further their knowledge of customer needs in the present and anticipate them into the future.FindingsThe paper finds heterogeneous enactments of “customer intimacy” through a “numeric calculation network” and a “sales calculation network”. The former sought to use accounting numbers to calculate how customer intimacy was enacted and impose upon a sales‐force periphery a regime of performance measurement. The latter eventually destabilised the proposed performance measures by promoting their own basis for calculating customers. These were more diverse and “implicit”, comprising talk and communication through co‐location and proximity with customers.Originality/valueThe paper provides a number of insights into the role of accounting as a calculative practice. The observed emergence of novel means of producing accounting numbers outside the domain of the accounting function and within the sales and marketing department has important implications for the practice and study of accounting. In addition, potential limits to the use of accounting in enabling “action at a distance” are identified through the observed contest between “hard” accounting' numbers and softer modes of calculation.
No time
Authors: Hardy Les 
Published: January 2008

PurposeReflection on the life cycle of an accountant.Design/methodology/approachFictional poem.FindingsA lack of time permeates the human conditionResearch limitations/implicationsProfessional achievements need to be held in appropriate tension with times relentless march.Originality/valueReflection on the finite resource of time helps to sharpen multiple perspectives.
How organisations can learn from complaints
Authors: Vos J.F.J. , Huitema G.B. , de Lange‐Ros E. 
Published: January 2008

PurposeIn the literature on complaint management the importance is acknowledged of learning from complaints. Still, the concept of organisational learning has not yet been embedded in the field of complaint management. Therefore, this paper aims to adjust a general model for organisational learning to the concept of complaint management in order to make it operational for this field.Design/methodology/approachThe notion of organisational learning in combination with complaint management is modelled as a system. This system enabled us to analyse the practices of handling and analysing complaints within six Dutch service organisations and to assess the potential of these organisations for organisational learning.FindingsThe results of the paper categorise a variety of complaint management practices along two elements of organisational learning: triggers and modes of learning (i.e. informational learning or interactive learning).Research limitations/implicationsFurther research should include the applicability of the learning model to different sectors or organisations.Practical implicationsThis collection of practices can be used as a managerial guideline for improving the processes of learning from complaints.Originality/valueThis paper contributes to embedding the concept of organisational learning in the field of complaint management.
Knowledge management as perceived by quality practitioners
Authors: Waddell Dianne , Stewart Deb 
Published: January 2008

PurposeThis paper seeks to explore the relationship between knowledge management and quality management with a particular focus on the role of quality culture. The paper also aims to address the assumption that as knowledge management reaches its maturity, in terms of acceptance as an important part of doing business in the modern world, quality will again become the mantra of successful companies.Design/methodology/approachA total of 1,000 quality managers from Australian organisations were surveyed for their perspectives on current and future knowledge management and quality management approaches. The questionnaire utilised both quantitative and qualitative data collection methods. The questionnaire was broken into three sections: respondent profile, current knowledge management and quality management practices, and future predictions for both knowledge management and quality management.FindingsThe key finding of the paper was that organisations would have to embrace a quality culture as a fundamental component of implementing knowledge management in order to compete successfully in such a dynamic business environment. The responses from this survey assist in identifying the relationship between knowledge and quality management, and the importance and future of both knowledge and quality management.Originality/valueThis paper is based upon the assumption that quality is in fact, resurging. It has identified quality culture as the significant link between knowledge management and quality management that leads to successful competitive advantage. Organisations are urged to recognise knowledge management as a vehicle for success not a stand‐alone process. It is the first time that such a survey has been designed, and the first time a paper has produced an explanation to the current situation.
Made‐to‐measure pattern development based on 3D whole body scans
Authors: Daanen Hein , Hong Sung‐Ae 
Published: January 2008

PurposeNew techniques are required to link 3D whole body scans to manufacturing techniques to allow for the mass‐customization of clothes. This study aims to compare two methods of producing skirts based on 3D whole body scans.Design/methodology/approachThree females participated in the study. They were scanned with an accurate 3D whole body scanner. A set of relevant 1D measures was automatically derived from the 3D scan. The measures were incorporated in a skirt pattern and the skirt was made from jeans material. The second method was based on triangulation of the scanned waist‐to‐hip part. The points in the 3D scan were first converted to triangles and these triangles were thereafter merged with neighboring triangles of similar orientation until about 40 triangles remained. These triangles were sewn together to form a “patchwork”‐skirt. All females performed fit tests afterwards.FindingsThe fit of the 3D‐generated patchwork skirt was much better than the fit of the skirt generated by the 1D scan‐derived measures. In the latter case, two of the three skirts were too wide because the scan‐derived hip circumference exceeded the manually derived values. For the 3D generated skirt, it was necessary to enlarge the triangles with a factor of 1.025 to achieve optimal fit.Originality/valueAs far as is known, this is the first study that reports a direct conversion of a 3D scan to clothing without interference of clothing patterns. The study shows that it is possible to generate a fitting patchwork skirt based on 3D scans; the intermediate step of using 1D measures derived from 3D scans is shown to be error‐prone.
Investigation on the seam's quality by sewing of light fabrics
Authors: Germanova‐Krasteva Diana , Petrov Hristo 
Published: January 2008

PurposeThis paper aims to define the dominating factors having influence on the quality of the seam by sewing of fine fabrics and their optimum values.Design/methodology/approachTen factors defining a seam's quality are chosen on the base of literary research. There was a check for concurrence of specialists' opinions, as the Spearman's coefficient of concordance was determined. A designed experiment with variation of the first three of the arranged factors was made. Mathematical models for the tensile and the aesthetical properties of the seam were devised, and also optimization made.FindingsA classification of the properties, defining seam's quality, is made. A cause‐effect diagram of Ishikawa with aiming parameter – quality of the seam – has been developed. On the basis of a survey the factors that have a great deal of influence on it are presented. Mathematical models for seam's strength, elongation and smoothness are produced by changing the following factors: straining of the upper thread, size of the needle and load on the pressing foot are worked out. Received models are optimized.Research limitations/implicationsThe research was conducted using a sewing‐machine class 301. Received results and conclusions refer to seams made from base material – fabric from PES and sewing thread from 100 percent PE.Practical implicationsOptimum values have been established for the straining of the upper thread, the size of the needle and the load on the pressing foot by sewing of fabric from synthetic silk with mass applicable machines, needles, and sewing threads.Originality/valueThe research has been done in several directions: systemizing the seam's properties for evaluation of its quality and the factors defining it, inquiry into the significance of the different factors and implementation of a designed experiment. Consultations were made with a broad circle of specialists and these results are given in visual systems (schemes and graphs).
The influences of velocity on pressure losses in hydrate slurry
Authors: Gorji M. , Ghorbani N. 
Published: January 2008

PurposeIn recent years, hydraulic transfer in solid‐liquid flows has been paid considerable attention by many researchers. One of the most important parameters of this kind of flow is the pressure losses. This paper aims to focus on this aspect.Design/methodology/approachTwo‐ and three‐layer models introduced by Doron are significantly capable of predicting the influences of slurry velocity on the pressure losses. In this research paper, using numerical methods, the related equations are solved for two‐ and three‐layer models and the influence of the slurry velocity on the pressure losses is studied.FindingsThe results show that, as long as there is a stable bed at the bottom of the pipe, the pressure losses are independent of the slurry velocity.Originality/valueWhen the height of the stable bed becomes zero (when the stable bed disappears), the pressure losses increase considerably as the slurry velocity increases.
Numerical solution of three‐dimensional viscous shock layer using axisymmetric analog along the streamlines
Authors: Noori S. , Karimian S.M.H. , Malekzadeh Dirin M. 
Published: January 2008

PurposeThis paper aims to predict aerodynamic heating through the efficient solution of three‐dimensional viscous shock layer (VSL) equations, using axisymmetric analog.Design/methodology/approachThe three‐dimensional VSL equations are written in the curvilinear streamline coordinate system. In these equations, normal momentum equation is replaced by Maslen's pressure relation. In addition to this, axisymmetric analog is implemented along the streamlines through assuming a zero value for circumferential velocity component. In this case, three‐dimensional VSL equations are reduced into an axisymmetric form, which can be solved much easier.FindingsIt is demonstrated that the solution of three‐dimensional VSL equations in the curvilinear streamline coordinate system, using axisymmetric analog, has made it possible to predict convective heat fluxes in both windward and leeward regions. Moreover, in comparison with the 3D VSL methods, the present approach dramatically reduces the CPU time of calculations. Comparison with the experimental and numerical data shows a good agreement between both of these data and the present results.Practical implicationsThis method is an excellent tool for parametric study and preliminary design of hypersonic vehicles.Originality/valueThis method can predict convective heat flux in the leeward region where other similar methods are not applicable. In addition to this the present method is faster than other methods of solution for the 3D VSL equations.
Combined effects of the inlet temperature and the wall thermal capacitance on the laminar mixed convection in a vertical pipe
Authors: Hoang Mai Ton , Viorel Popa Catalin , Kholai Omar 
Published: January 2008

PurposeThe aim of this study is to present numerical analyses for combined effects of the inlet temperature (ΔT+) and the wall‐to‐fluid thermal capacitance ratio (a*) on the laminar mixed convection unsteady flows in a vertical pipe.Design/methodology/approachThe full Navier‐Stokes and energy, coupled, unsteady state, two‐dimensional governing equations for ascending laminar mixed convection in a vertical pipe are solved numerically using a finite‐difference scheme.FindingsThe results show that the thermohydraulic flow behaviour is highly dependent on both parameters (ΔT+, a*). Moreover, the unsteady characteristics of the flow can involve oscillatory and reversed flow phenomena yielding the unstable flows. For the heating case, the reversed flow appears below the wave instability and the unsteady vortex is always significant in the vicinity of the wall, whatever ΔT+ and a*<100. For the cooling case, the reversed flow appears in the central region of the pipe; it develops on top of the wave instability.Practical implicationsThis study should be very useful to improve heat transfer equipment.Originality/valueThe paper shows clearly the combined effects of both parameters (ΔT+, a*) on the laminar mixed convection flow.
Learning organizations: diagnosis and measurement in a developing country context
Authors: Jamali Dima , Sidani Yusuf 
Published: January 2008

PurposeThe purpose of this paper is to assess the performance of a sample of Lebanese organizations vis‐à‐vis some of the core learning organization dimensions identified in the literature, focusing specifically on those dimensions that are considered most salient and relevant in the Lebanese context.Design/methodology/approachThe paper capitalizes on a comprehensive literature review to identify the core dimensions of the learning organization construct to be tackled in the questionnaire. The questionnaire was then compiled, comprising 40 questions consolidated from the published literature, addressing seven key learning organization dimensions. Factor analysis following survey administration allowed for filtering five dimensions of learning organizations that are most salient in the Lebanese context.FindingsFive salient characteristics of effective learning organizations are identified through factor analysis, namely employee participation, learning climate, systematic employee development, constant experimentation, and learning reward systems. The findings from the Lebanese sample vis‐à‐vis these five dimensions suggest that the main strength of Lebanese firms lies in systematic employee training, while their weakness rests in fostering continuous learning/experimentation.Originality/valueThis paper draws attention to the fact that varying dimensions of learning organizations are accorded attention in different cultures, and it is important to use measurement instruments focusing on these to derive value added insights.