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The limited energy density of batteries generates the need for high-performance power sources for emerging eVTOL applications with radical operational improvement potential over traditional aircraft. This paper aims to evaluate on-design and off-design recuperated turbogenerator performances based on newly developed compression loaded ceramic turbines, the Inside-out Ceramic Turbine (ICT), in order to select the optimum engine configuration for sub-megawatt systems.

System-level thermal engine modeling is combined with electric generators and power electronics performance predictions to obtain the Pareto front between efficiency and power density for a variety of engine designs, both for recuperated and simple cycle turbines. Part load efficiency for those engines are evaluated, and the results are used for an engine selection based on a simplified eVTOL mission capability.

By operating with high turbine inlet temperature, variable output speed and adequately sized recuperator, a turbogenerator provides exceptional efficiency at both nominal power and part load operation for a turbomachine, while maintaining the high power density required for aircraft. In application with a high peak-to-cruise power ratio, such power source would provide eight times the range of battery-electric power pack and an 80% improvement over the state-of-the-art simple cycle turbogenerator.

The implementation of a recuperator would provide additional gains especially important for military and on-demand mobility applications, notably reducing the heat signature and noise of the system. The engine low-pressure ratio reduces its complexity and combined with the fuel savings, the system could significantly reduce operational cost.

Implementation of radically new ICT architecture provides the key element to make a sub-megawatt recuperated turbogenerator viable in terms of power density. The synergetic combination of a recuperator, high temperature turbine and variable speed electric generator provides drastic improvement over simple-cycle turbines, making such a system highly relevant as the power source for future eVTOL applications.

Recently, a new concept “digital sustainability” has emerged concerning the sustainability of businesses. Digital sustainability in the business world is related to the existence of businesses that are compatible with rapidly developing technologies. Digital sustainability depends on the ability to businesses to adapt digitally to business environment and successfully transform their internal processes by digitizing their managerial processes. Especially during the COVID-19 pandemic, the deficiencies, glitches, gaps, and weaknesses in various internal and external organizational systems and digital mechanisms of enterprises have become more visible. This section reveals how important digital technologies are for adding social and environmental value to sustainable businesses. Besides, this section discusses how digital business models affect sustainability. For this purpose, in this section, sustainable business models and the sustainable business model components of digital technologies are discussed from a corporate perspective.

In this section, respectively, digitalization and digitalization in businesses under the light of sustainability, and digital sustainability in businesses are discussed. Then, basic concepts of digital sustainability in businesses, the relationship between digital sustainability and e-commerce, the positive impacts of digital sustainability on businesses, digital sustainability by countries and digital sustainability in various sectors are discussed accordingly. Many of the businesses with sustainable business models and strategies use digital technologies to design innovative business models and to provide a relatively unique competitive advantage among their rivals. Thus, by optimizing at every digital stage of business, companies can achieve digital sustainability. Companies could add unique value that cannot be imitated from any other businesses by only maintaining digital sustainability.

This paper aims to examine whether being shown a testimony alleging that the perpetrator of a crime was influenced by an accomplice has an impact on the severity of the sentence given to this accomplice.

A total of 119 participants read the summary of a case of armed robbery. Two experimental conditions were adopted: the presence of a testimony suggesting the accomplice’s influence on the perpetrator in committing the crime (versus no testimony). The participants were then asked what sentence they would give the accomplice and what sentence they would have given the perpetrator of the crime, who had in fact already been sentenced. The participants rated items relating to the explanation for the crime (perception that the perpetrator had been manipulated by the presumed accomplice) and to the presumed accomplice’s intent to commit the crime.

The participants showed themselves to be harsher towards the presumed accomplice when they were shown the testimony about his influence, which reduced the disparity with the sentence they would have given to the perpetrator of the crime. Analyses of mediation show that the participants shown the testimony (as opposed to those who were not) were more likely to say that the presumed accomplice manipulated the perpetrator of the crime, leading them to be more likely to attribute to the accomplice the intent to commit the crime and to be harsher towards him.

The results of this research are discussed with a focus on naïve interpretations of influence in the very specific context of legal adjudication.

The aim of this paper is two-fold: to describe and to consider the implications of the synthesis between terrorism, the media and strategic communication, using the Norway attacks as an example; and to describe and analyze the challenges and execution of crisis communication during and after the Norwegian attacks.

The article is based on earlier research and secondary data (an extensive assessment made by the Norwegian police authority in 2012), as well as a minor media analysis focusing on representation of the perpetrator. An interview with two high-ranking communication officials working for the crisis management coordination secretariat in Norway has served as supplementary material.

The crisis challenged the linear process of standard planning and information transmission. The terrorist attacks in Norway and how they were framed, especially before the perpetrator was identified, are linked to a global discourse on terrorists, and demonstrate the need for developing specific terrorism crisis communication theory. The news media coverage gave the perpetrator and his political messages publicity, but more as a lone disturbed individual, associated with school shootings more than with terrorism. There is a need for increased knowledge about terrorism as strategic communication or public relations. The variety among stakeholders and the increased possibilities for terrorists to control and plan their communications in have implications during all phases of a crisis. New strategies and tactics that oppose and defeat the terrorist's communication goals must be developed.

The article views terrorism from a communication perspective and develops important questions about the relationship between terrorism, media, strategic communication and crisis communication.

We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs).

Using survey results from 247 Canadian SMEs, we use partial least squares to holistically test our model and also present data for each MCS.

We find that the presence of a professional accountant is strongly associated with the adoption of MCSs and is a significant explanatory variable more often than either size or strategy.

While the impact of organization and strategy has been extensively studied within large organizations, we investigate these relationships within SMEs. Additionally, we investigate the impact of having a full-time accountant, a constraint unique to SMEs due to their limited resources.

Limitations include the fact that we likely have a significant survivor bias as the average age of our sample firms was 30 years. Our analysis of nonresponse bias does not allow us to conclude that such a bias did not exist. Also, it is possible that some respondents believed they had a certain MCS when others might think they did not.

This study will be of interest to owners/managers of manufacturing SMEs, their advisors, and economic development agencies. Our study also has implications for accounting education as most students will work for SMEs.

Few studies have documented the MCSs adopted by North American SMEs, and none have considered the impact of the presence of a full-time accountant.

The purpose of this study is to explore the influence of perceived corporate social responsibility (CSR) effort on consumer preference in the case of brands with different CSR histories in the clothing and footwear sector.

This study uses the conjoint analysis method and analyzes a sample of 381 French consumers. Two sports brands were tested in this experiment: Nike and Patagonia.

The results show that despite the sensitivity of the respondents to the social and environmental conditions involved in the manufacture of the shoes they purchase, they mainly preferred Nike – regardless of its shorter CSR history and significant criticism for social issues in its value chain. Customer recognition of a greater CSR effort by Patagonia does not seem to change this preference.

One fictional product was tested, and the two selected brands have different levels of recognition by French consumers. To strengthen the external validity of the results, it would be interesting to repeat the study using other, real products and other brands with a similar offer on the market and level of consumer awareness.

The findings suggest that the ethical dimension of the product should not be put forward as the main selling point, but rather as an added value for the product.

Although there has been an increasing number of studies of consumer behavior toward ethical attributes in recent years, none to date have compared this behavior for products of ethical brands with different CSR histories.

In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.

Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.

This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.

Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.

Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.

The service sector is at an inflection point with regard to productivity gains and service industrialization similar to the industrial revolution in manufacturing that started in the eighteenth century. Robotics in combination with rapidly improving technologies like artificial intelligence (AI), mobile, cloud, big data and biometrics will bring opportunities for a wide range of innovations that have the potential to dramatically change service industries. The purpose of this paper is to explore the potential role service robots will play in the future and to advance a research agenda for service researchers.

This paper uses a conceptual approach that is rooted in the service, robotics and AI literature.

The contribution of this paper is threefold. First, it provides a definition of service robots, describes their key attributes, contrasts their features and capabilities with those of frontline employees, and provides an understanding for which types of service tasks robots will dominate and where humans will dominate. Second, this paper examines consumer perceptions, beliefs and behaviors as related to service robots, and advances the service robot acceptance model. Third, it provides an overview of the ethical questions surrounding robot-delivered services at the individual, market and societal level.

This paper helps service organizations and their management, service robot innovators, programmers and developers, and policymakers better understand the implications of a ubiquitous deployment of service robots.

This is the first conceptual paper that systematically examines key dimensions of robot-delivered frontline service and explores how these will differ in the future.

The purpose of this paper is to discuss recent developments in neuroscientific methods and demonstrate its potential for the service field. This work is a call to action for more service researchers to adopt promising and increasingly accessible neuro-tools that allow the service field to benefit from neuroscience theories and insights.

The paper synthesizes key literature from a variety of domains (e.g. neuroscience, consumer neuroscience and organizational neuroscience) to provide an in-depth background to start applying neuro-tools. Specifically, this paper outlines the most important neuro-tools today and discusses their theoretical and empirical value.

To date, the use of neuro-tools in the service field is limited. This is surprising given the great potential they hold to advance service research. To stimulate the use of neuro-tools in the service area, the authors provide a roadmap to enable neuroscientific service studies and conclude with a discussion on promising areas (e.g. service experience and servicescape) ripe for neuroscientific input.

The paper offers service researchers a starting point to understand the potential benefits of adopting the neuroscientific method and shows their complementarity with traditional service research methods like surveys, experiments and qualitative research. In addition, this paper may also help reviewers and editors to better assess the quality of neuro-studies in service.