G. Manot, Y. Lefèvre, H. Piquet and F. Richardeau
In this paper, we present a method to take into account the feedback control in software developed from coupled field circuit models. The implementation of control loops is done…
Abstract
In this paper, we present a method to take into account the feedback control in software developed from coupled field circuit models. The implementation of control loops is done in a software which is able to simulate electromagnetic devices associated with power electronic circuits having a time dependent topology. The control strategy is implemented in a discrete‐time version and can manage all controllable electronic switches by means of different electric or magnetic quantities calculated during the simulation (flux, currents, voltages, …). Electrical systems involving magnetic devices, power electronic converters and their control devices can be simulated in presence of phenomena such as eddy currents or saturation of the magnetic materials.
Details
Keywords
G.B. Kumbhar, S.V. Kulkarni, R. Escarela‐Perez and E. Campero‐Littlewood
This paper aims to give a perspective about the variety of techniques which are available and are being further developed in the area of coupled field formulations, with selective…
Abstract
Purpose
This paper aims to give a perspective about the variety of techniques which are available and are being further developed in the area of coupled field formulations, with selective bibliography and practical examples, to help postgraduate students, researchers and designers working in design or analysis of electrical machinery.
Design/methodology/approach
This paper reviews the recent trends in coupled field formulations. The use of these formulations for designing and non‐destructive testing of electrical machinery is described, followed by their classifications, solutions and applications. Their advantages and shortcomings are discussed.
Findings
The paper gives an overview of research, development and applications of coupled field formulations for electrical machinery based on more than 160 references. All landmark papers are classified. Practical engineering case studies are given which illustrate wide applicability of coupled field formulations.
Research limitations/implications
Problems which continue to pose challenges to researchers are enumerated and the advantages of using the coupled‐field formulation are pointed out.
Practical implications
This paper gives a detailed description of the application of the coupled field formulation method to the analysis of problems that are present in different electrical machines. Examples of analysis of generators and transformers with this formulation are presented. The application examples give guidelines for its use in other analyses.
Originality/value
The coupled‐field formulation is used in the analysis of rotational machines and transformers where reference data are available and comparisons with other methods are performed and the advantages are justified. This paper serves as a guide for the ongoing research on coupled problems in electrical machinery.
Details
Keywords
The purpose of this study is to investigate the motives for granting additional remuneration to majority managers in Tunisian limited liability companies. The theoretical…
Abstract
Purpose
The purpose of this study is to investigate the motives for granting additional remuneration to majority managers in Tunisian limited liability companies. The theoretical explanation is based on the tax avoidance hypothesis on the one hand and on the conflict of interests hypothesis on the other hand.
Design/methodology/approach
The sample used consists of 48 Tunisian limited liability companies throughout the period ranging from 2015 to 2020. The authors use the panel data with the generalized method of moments (GMM) estimate in first difference.
Findings
The results provide evidence of a positive relationship between the accounting performance of the company and the granting of additional remuneration to majority managers, alongside their share in profits. What is more, there is a positive relationship between the change in the company's accounting results and the granting of additional remuneration to majority managers, alongside their share in profits. Likewise, the tax avoidance carried out by the firm is positively and significantly correlated with the granting of additional remuneration to majority managers, alongside their share in profits.
Practical implications
The results may help corporations consider their future growth opportunities. This is in a context where the approach to tax avoidance and conflict of interests occupies a central place in the assessment of the granting of additional remuneration to majority managers, alongside their share in profits.
Originality/value
This article is motivated by the low number of works in the context of granting additional remuneration to majority managers, alongside their share in profits. It makes a substantial contribution to the academic literature through adding to the limited body of research on tax avoidance and conflict of interests in a corporate context.