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.
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Polydoros Demetriades and Samuel Owusu-Agyei
The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).
Abstract
Purpose
The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).
Design/methodology/approach
A quantitative empirical research, analysing secondary data from Toshiba’s published annual reports before restatement, from 2008–2014 has been used. A simultaneous equations approach was used to test the hypothesis. Excel software was used to analyse secondary data and to carry out correlation analysis and descriptive statistics analysis.
Findings
This study uncovers evidence that pressure proxied by return on assets (ROA), the opportunity proxied by ineffective monitoring (BDOUT), rationalisation proxied by audit opinion (AO) and capability proxied by board member changes (BCHANGE) had moderate to strong relationship to financial statement fraud (FSF) (proxied by Beneish M-score model). However, ROA has a negative and significant effect on Toshiba’s FSF. BDOUT, AO and BCHANGE have positive and significant effect on Toshiba’s FSF. Furthermore, there is no multicollinearity problem within the four variables. Overall, this study has statistically proven that all dimensions of fraud diamond are required for the explanation of Toshiba’s accounting scandal.
Originality/value
Although a few studies discuss the four dimensions (fraud diamond), none, to our surprise, exists which explain the circumstances led Toshiba’s high-level executives to commit fraud. This study is the first thorough investigation of Toshiba’s accounting scandal that uses all four dimensions to explain Toshiba’s FSF.
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Xiongmin Tang, Tianhong Jiang, Weizheng Chen, ZhiHong Lin, Zexin Zhou, Chen Yongquan and Miao Zhang
How to use a simple and classical topology to provide a high-efficiency excitation voltage for dielectric barrier discharge (DBD) loads is one of the primary problems to be solved…
Abstract
Purpose
How to use a simple and classical topology to provide a high-efficiency excitation voltage for dielectric barrier discharge (DBD) loads is one of the primary problems to be solved for DBD application fields.
Design/methodology/approach
To address the issue, a set of modes that can generate a high-efficiency pulse excitation voltage in a full-bridge inverter are adopted. With the set of modes, the unique equivalent circuit of DBD loads and the parasitic parameter of the step-up transformer can be fully used. Based on the set of modes, a control strategy for the full-bridge inverter is designed. To test the performance of the power supply, a simulation model is established and an experimental prototype is made with a DBD excimer lamp.
Findings
The simulation and experimental results show that not only a high-efficiency excitation voltage can be generated for the DBD load, but also the soft switching of all power switch is realized. Besides this, with the set of modes and the proposed control strategy, the inverter can operate in a high frequency. Compared with other types of power supplies, the power supply used in the paper can fully take advantage of the potential of the excimer lamp at the same input power.
Originality/value
This work considers that how to use a simple and classical topology to provide a high-efficiency excitation voltage for DBD loads is one of the primary problems to be solved for DBD application fields.
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Nadia Murtaza and Urooj Fatima
The purpose of this chapter is to examine how the broader characteristics of Pakistan’s public policies reflect Islamic law, how the financial crime rate has been affected by…
Abstract
Purpose
The purpose of this chapter is to examine how the broader characteristics of Pakistan’s public policies reflect Islamic law, how the financial crime rate has been affected by policy rules, and if the policies do indeed reflect Islamic law, how do they help the process?
Methodology/approach
It is a qualitative exploratory study where structured interviews have been conducted with experts and practitioners in Islamic Ideological Council and Parliament.
Findings
The findings constitute a threadbare discussion of financial crimes which policy takes into account under Islamic law; along with the relevant ramifications and recommendations.
Research implications
It is suggested that the laws of Pakistan be studied taking Shariah density into consideration. Future research can focus on implementation of laws and policies as a factor improving governance.
Originality/value
This study is pertinent because financial crimes in light of Islamic law and public policy are not discussed in detail in previous research.
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The purpose of this paper is to examine the capacity for trade unions to mobilise internationally by considering how stevedores in Australia successfully internationalised a major…
Abstract
Purpose
The purpose of this paper is to examine the capacity for trade unions to mobilise internationally by considering how stevedores in Australia successfully internationalised a major dispute.
Design/methodology/approach
The paper reports the findings of a single case study of the “waterfront dispute” of 1998, an industrial dispute in the Australian stevedoring industry which included the mobilisation of unions internationally. This case study is one of the four cases in a PhD research project, which examined international trade union activity in the mining, manufacturing, banking and stevedoring industries. The methodology included semi‐structured interviews with trade union leaders and activists, as well as document analysis, and involved comparative analysis across the four case studies.
Findings
Australian stevedores or “wharfies” were well placed to mobilise internationally due to a combination of internal and external factors. In particular, the Maritime Union of Australia's long‐standing support for international causes, largely due to its left‐wing, internationalist politics, resulted in the union gaining significant support from unions internationally. Important external factors included the nature of the stevedoring industry, with its organic link to other industry sectors, combined with the neo‐liberal approach adopted in Australia which also influenced the internationalisation of the union campaign.
Research limitations/implications
The study provides the opportunity to consider capacity for international mobilisation in the stevedoring industry and the contingent nature of international campaigns, with wider implications for union strategies in other industry sectors.
Originality/value
The paper contains an in‐depth analysis of a major dispute in the Australian stevedoring industry and makes a significant contribution to the expanding literature on the internationalisation of union campaigns and union strategy.
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Xiongmin Tang, Zexin Zhou, Yongquan Chen, ZhiHong Lin, Miao Zhang and Xuecong Li
Dielectric barrier discharge (DBD) is widely used in the treatment of skin disease, surface modification of material and other fields of electronics. The purpose of this paper is…
Abstract
Purpose
Dielectric barrier discharge (DBD) is widely used in the treatment of skin disease, surface modification of material and other fields of electronics. The purpose of this paper is to design a high-performance power supply with a compact structure for excimer lamps in electronics application.
Design/methodology/approach
To design a high-performance power supply with a compact structure remains a challenge for excimer lamps in electronics application, a current-source type power supply in a single stage with power factor correction (PFC) is proposed. It consists of an excitation voltage generation unit and a PFC unit. By planning the modes of the excitation voltage generation unit, a bipolar pulse excitation voltage with a high rising and falling rate is generated. And a high power factor (PF) on the AC side is achieved by the interaction of a non-controlled rectifier and two inductors.
Findings
The experimental results show that not only a high-frequency and high-voltage bipolar pulse excitation voltage with a high average rising and falling rate (7.51GV/s) is generated, but also a high PF (0.992) and a low total harmonic distortion (5.54%) is obtained. Besides, the soft-switching of all power switches is realized. Compared with the sinusoidal excitation power supply and the current-source power supply, the proposed power supply in this paper can take advantage of the potential of excimer lamps.
Originality/value
A new high-performance power supply with a compact structure for DBD type excimer lamps is proposed. The proposed power supply can work stably in a wide range of frequencies, and the smooth regulation of the discharge power of the excimer lamp can be achieved by changing the switching frequency. The ideal excitation can be generated, and the soft switching can be realized. These features make this power supply a key player in the outstanding performance of the DBD excimer lamps application.
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Fernando Durán‐Palma and Diego López
The purpose of this paper is to provide an overview of recent developments in employment relations in Chile, focusing on recent episodes of contract labour mobilisation in the…
Abstract
Purpose
The purpose of this paper is to provide an overview of recent developments in employment relations in Chile, focusing on recent episodes of contract labour mobilisation in the forestry and copper mining sectors.
Design/methodology/approach
This paper is based on a consolidation of existing evidence from a range of primary, secondary and tertiary sources.
Findings
The paper demonstrates the inadequacy of Chile's employment relations institutions to protect vulnerable workers and shows the capacity of contract workers to overcome such limitations by recurring to mobilisation. It argues that contract labour mobilisation rather than a shift left in government seems to offer a more plausible explanation of current developments in Chilean employment relations.
Research limitations/implications
The paper identifies salient issues but further research is necessary to understand the actual social processes of collective action involved in recent episodes of contract labour mobilisation.
Practical implications
This information could contribute to better policy making, better management of the employment relationship, and informing the revitalisation of labour movements.
Originality/value
There are few studies on contract workers' collective action particularly in developing countries, and a contribution is made to critical debates on the sustainability of Chile's neoliberal socio‐economic and employment relations system.
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Mohamed Ali Zdiri, Badii Bouzidi and Hsan Hadj Abdallah
This paper aims to analyze and investigate the performance of an improved fault detection and identification (FDI) method based on multiple criteria, applied to six-switch…
Abstract
Purpose
This paper aims to analyze and investigate the performance of an improved fault detection and identification (FDI) method based on multiple criteria, applied to six-switch three-phase inverter (SSTPI)-fed induction motor (IM) drives under both single and multiple open insulated-gate bipolar transistors(IGBT) faults.
Design/methodology/approach
This paper proposes an advanced diagnostic method for both single and multiple open IGBT faults dedicated to SSTPI-fed IM drives considering five distinct faulty operating conditions as follows: a single IGBT open-circuit fault, a single-phase open-circuit fault, a non-crossed double fault in two different legs, a crossed double fault in two different legs and a three-IGBT open-circuit fault. This is achieved because of the introduction of a new diagnosis variable provided using the information of the slope of the current vector in (α-β) frame. The proposed FDI method is based on the synthesis and the analysis, under both healthy and faulty operations, of the behaviors of the introduced diagnosis variable, the three motor phase currents and their normalized average values. Doing so, the developed FDI method allows a best compromise of fast detection and precision localization of IGBT open-circuit fault of the inverter.
Findings
Simulation works, carried out considering the implementation of the direct rotor flux oriented control in an IM fed by the conventional SSTPI, have proved the high performance of the advanced FDI method in terms of fast fault detection associated with a high robustness against false alarms, against speed and load torque fast variations and against the oscillations of the DC-bus voltage in the case of both healthy and faulty operations.
Research limitations/implications
This work should be extended considering the validation of the obtained simulation results through experiments.
Originality/value
Different from other FDI methods, which suffer from a low diagnostic effectiveness for low load levels and false alarms during transient operation, this method offers the potentialities to overcome these drawbacks because of the introduction of the new diagnosis variable. This latter, combined with the information provided from the three motor phase currents and their normalized average values allow a more efficient detection and identification of IGBT open-circuit fault.
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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.
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Fitriya Fauzi, Kenneth Szulczyk and Abdul Basyith
The purpose of this paper is to identify current measures taken for financial crime’s prevention and detection in the context of Indonesia.
Abstract
Purpose
The purpose of this paper is to identify current measures taken for financial crime’s prevention and detection in the context of Indonesia.
Design/methodology/approach
This study is based on data from articles in Indonesian newspapers relating to the current financial crimes, current measures of preventing financial crimes in Indonesia and based on the literature review.
Findings
There are some attempts to combat financial crimes in Indonesia, both internally and externally. The attempts that have been made for the internal scope are the enactment of anti-money laundering law, the new monitoring system of financial institutions and the formation of a superintendent institution. The attempts that have been made for the external scope are the agreement between Indonesia’ financial intelligence unit Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK), and other countries’s financial intelligence unit, the affiliation member of the Asia/Pacific Group on Money Laundering (APG) to combat financial crimes through strengthening its anti-money laundering and terror financing capabilities.
Originality/value
This paper presents an overview of current prevention and detection measures in the context of Indonesia, and it is hoped that this paper will contribute to the current discussion of eliminating financial crimes.