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The development of an interactive software tool, EQNWRITE, to help in the setup and manipulation of engineering mass, momentum and energy equations, is discussed. This software is a building tool for building mathematical models of process systems. For a given problem, EQNWRITE enables the user to interactively derive and simplify the governing equations in the desired reference frame and coordinate system. At the user's request, specified mathematical transformations are performed automatically and resulting equations are displayed. EQNWRITE allows the user to better perceive the physical significance of each term in the symbolic mathematical equations, which describe the dominant properties of a system, as they are being derived and simplified, while leaving the detailed mathematical transformations to the computer. EQNWRITE was programmed in the symbol manipulation language, MUSIMP and developed using some of the capabilities of the microcomputer based computer algebra system, MUMATH. Major programming features and capabilities of MUSIMP and MUMATH are briefly reviewed, followed by a discussion of the specific automatic transformations implemented in EQNWRITE. Finally, engineering examples are given showing the use of the transformation functions and operators.

This paper aims to study the effects of public human capital spending on growth under the presence of financial frictions and productivity heterogeneity. In addition, this paper derives and discusses growth-maximizing policy.

This paper constructs a tractable human capital–based growth model. There a continuum of heterogeneous entrepreneurs who own private firms, accumulate personal wealth and face collateral borrowing constraints. The representative worker accumulates human capital by using his own efforts, the existing human capital stock and human capital–related public services. The government finances public spending by taxing capital income. This paper then focuses its analysis on the balanced growth path equilibrium of the economy model.

This paper finds that public human capital spending financed by capital income taxation yields strictly higher growth than when the spending is absent. In addition, it shows that the growth-maximizing capital income tax rate is higher when the idiosyncratic firm productivity distribution is more heavy tailed.

This paper embraces and then explores the effects of productivity heterogeneity and financial frictions into an otherwise conventional human capital–based endogenous growth model. This paper also differs from the conventional endogenous growth framework by incorporating the productive role of public services in the process of accumulating human capital. Therefore, it can address the effects of public spending on growth.

This study explored how intermittent work capacity (IWC) presents in workplaces in order to advance conceptual understanding of this phenomenon and establish a set of initial principles to assist in its management.

The study followed a grounded theory approach in a multi-stage data collection process. In total, 25 employers representing diverse employment sectors were recruited with a goal of exploring their experiences with IWC. The first phase of the study comprised individual interviews with all employers. A subset of these employers later participated in two focus groups organized by company size. Finally, in-depth case studies were conducted with two information rich organizations to understand their approaches to managing IWC. Analysis methods consistent with grounded theory were used.

Although employers have a variety of positive motivations for supporting employees with IWC, they are challenged by the uncertainty arising from the unpredictable work patterns associated with IWC. Five distinct expressions of uncertainty were identified. Negotiation of this uncertainty involves attention to a range of factors, including intrapersonal factors, workplace relations and morale, specific job demands, communication processes, and structural and organizational factors.

The findings of this study advance understanding of the expression of IWC, and factors that influence its impact. This paper presents a series of workplace strategies that both enable the well-being and capabilities of employees who experience IWC, and ensure productive and diverse workplaces.

The findings of this study advance understanding of the expression of IWC, and factors that influence its impact. This paper presents a series of workplace strategies that both enable the well-being and capabilities of employees who experience IWC, and ensure productive and diverse workplaces.

The purpose of this paper is to review the literature on the Disruptive Innovation Theory and on the disruptive potential of real estate crowdfunding (RECF) in the real estate finance industry, assessing whether RECF constitutes a potentially disruptive innovation to the real estate finance industry. Based on a review and synthesis of the literature, the paper advances an initial conceptual framework of core characteristics of disruptive innovations. This framework is used to examine the disruptive potential of RECF in the real estate finance industry.

This paper is a systematic literature review that synthesizes and analyzes relevant extant research articles retrieved from online databases.

Findings suggest that according to the theory of disruptive innovations, and the core characteristics of disruptive innovations, RECF is a potentially disruptive innovation to the real estate finance industry. RECF seems to generally align with the classic characteristics of disruptive innovations. A more comprehensive and systematic analysis, supported by empirical data, is necessary to evaluate whether and to what extent RECF constitutes a disruptive innovation to the real estate finance industry.

This study has only captured and reviewed articles published and available in database searches. RECF is a nascent field that has recently begun receiving academic attention.

Real estate plays an integral part in the economy, and the way it is financed has become an increasingly important issue following the Global Financial Crisis. This paper provides useful insights for assessing whether and to what extent RECF may be disruptive to the real estate finance industry.

RECF may potentially improve accessibility and affordability of real estate finance, thereby helping to address the problem of shortage of real estate project finance.

While RECF is portrayed in the academic and gray literature as a disruptive innovation, its disruptive potential is yet to be determined. This paper advances an initial conceptual framework of defining characteristics of disruptive innovations. This framework is used to evaluate RECF as a potentially disruptive innovation in the real estate project finance industry. This study forms a basis for future empirical examination of the disruptive potential of RECF in the real estate finance industry.

The purpose of this paper is to better understand management accounting automation by exploring the programmability of management accounting work.

We build upon the literature on digitalization in management accounting and draw upon the pragmatic constructivist methodology to understand how digitalization takes place at the individual actors' level in accounting practice. The paper uses a data set from an interventionist case study of a machinery manufacturer.

We examine an actual process of automating management accounting tasks. During this development process, surprisingly, calculation tasks remained more fit for humans than machines though, initially, they were thought to be programmable.

According to our findings, practitioners may interpret experts' nonprogrammable work tasks as programmable and seek to automate them. Only identifying the factual possibilities for automating accounting-related work can lead to automation-improved efficiency. Our findings can be increasingly relevant for advanced analytics initiatives and applications within management accounting (e.g. robotic process automation, big data, machine learning and artificial intelligence).

Practitioners need to carefully analyze the entity they wish to automate and understand the factual possibilities of using and maintaining the planned automatic system throughout its life cycle.

The paper shows that when processes are assessed from a distance, the nonprogrammable management accounting tasks and expertise can become misinterpreted as programmable, and the goal of automating them has little chance of success. It also shows possibilities for human accountants to remain relevant in comparison to machines and paves the way for further studies on advanced decision technologies in management accounting.

In view of discussion of two crises, Asian Financial crisis, 1997 and global meltdown, 2008 spreading over more than two decades, the objective of this article is to present econometrically whether productivity growth across countries can be a remedial measure toward tackling global recession pervaded during recent two or three decades worldwide and also to shed light on the aspect of whether productivity can truly act as a driver of growth of selected six economies like Korea Republic, Japan, India, China, USA, UK, and world economy as a whole. The panel data for the six selected countries for the period 1990–2018 were constructed keeping eyes on the 1997 Asian financial crisis and then the 2008–09 global economic crisis and a random effects model was applied after Hausman test. The empirical findings disclosed that the impacts on the growth of economies (represented by growth of GDP) from the growth rates of the manufacturing sector, labor productivity of manufacturing sector, and labor quantity are positive and statistically significant; while the effects of growth of the capital deepening and labor composition on economic growth of those sampled countries are statistically significant but negative. Some key factors that are likely to affect future productivity performance are centered on some issues like facilitating global learning spillovers; allowing productive firms to thrive; and making the most of human capital that should be taken care of.

This paper reports on an investigation of the integration of symbolic computation and reasoning into highly computerized numerically‐based realtime control systems for complex plant process management. This is the natural next step in an evolving maturation of the use of computers for automated monitoring and control of continuous processes. A particular implementation involving nuclear power plant intelligent monitoring is being developed from which overall principles and specifications can be distilled, ultimately leading to a general methodology that can be applied to other continuous plant processes.

Students with mathematics-related learning difficulties (MLD) experience difficulties in many areas of mathematics achievement; without intervention, these difficulties will persist. In this chapter, I first review research examined cognitive processes deficits of MLD. Because difficulties in learning mathematics are presumably due to these cognitive deficits, findings of these studies can shed light on developing effective intervention programs. Second, using Response to Intervention (RTI) as a framework to distinguish the intensity level of intervention, I review findings from existing Tier 2 and Tier 3 intervention studies and synthesize the instructional approaches used in these studies as well as the factors researchers used to intensify the intervention. Finally, Data-Based Individualization (DBI), a systematic approach to intensify intervention, commonly used at the Tier 3 level, is review. Suggestions for future research directions for intensive mathematics intervention are also provided.