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This paper aims to examine the actions of public sector accountants in the New Zealand government departments as they respond to the demands of the Central Treasury.

The analysis is developed through an understanding of the secondary literature and practical experience of the first author who worked in the New Zealand public sector as a public sector accountant from 1972 to 1998. Both authors have remained active in the public sector through research and practice. The first author's last three placements were being Director Financial Management in the Ministry of Energy, Assistant Secretary in the Department of Maori Affairs and finally as CFO at the Ministry of Education. The first author has been a close observer of the Budget and was a participant at the departmental level for over 20 years.

The public sector reforms have posed challenges for public sector accountants. The arrival of accrual output based budgeting shaped a reconfiguration of accountants' identities. The politicians made public sector accountants the central entity of accrual output based budgeting and thus responsible for increasing public sector efficiency.

The research is limited to public sector in New Zealand only.

This study would be of use to practitioners interested in the pressures and opportunities which arise out of a particular constellation of administrative roles.

The administrative history, in particular, by senior officers is often unwritten for the public sector offices.

This is a descriptive piece on the role of public sector accountants and contributes to the understanding of how financial accountability works within the New Zealand Central Government.

The purpose of this paper is to analyze the performance of a data center and thermal management by using phase change material (PCM). Numerical studies were conducted for two dimensional model of data center and installation of PCM at different locations.

Finite volume method was used for the unsteady problem, while impacts of air velocity and PCM location on the flow field, thermal pattern variations and phase change dynamics were evaluated. Three different locations of the PCM were considered while air velocity was also varied during the simulation. Thermal field variations and cooling performance of the system for different PCM location scenarios were compared.

It was observed that the installation of the PCM has significant impacts on the vortex formation, thermal field variation within the system and its performance. The left, right and top wall installation of the PCM changed the thermal patterns near the heat cell of the data centre. The phase change process is fast for the upper wall installation of the PCM, while the discrepancy of the melt fraction dynamics between different air flow at this position is minimum. The case where PCM placed in the upper wall at the highest air velocity is the best configuration in terms of heat storage. The utilization of PCM and changing its locations provide an excellent tool for thermal management and cooling performance of data centre.

Results of this study can be used for initial design and optimization of cooling systems for thermal management of data centers while the importance of the high-performance computing becomes very crucial for the advanced simulations in different technological applications.

This study aims to follow a rigorous approach to identify, critically analyze and synthesize 75 papers published from 2000 to 2022.

The study presents a systematic literature review on identity expressiveness (IE), clarifying and expanding what is currently known about the concept.

To synthesize current knowledge on IE, the study uses the overarching framework of antecedents-phenomenon-consequences, using this same framework to identify gaps and future research directions. The findings show individual and brand-related factors such as the need for uniqueness and anthropomorphism as antecedents of IE, and eWOM/WOM, impulse purchases and upgrading to more exclusive lines as consequences of IE.

The study contributes to theory by synthesizing and mapping current understanding of the state of knowledge on the concept of IE while highlighting gaps in the extant literature and paving future research directions for scholars in the field.

The study offers useful insights for practitioners, broadening marketers’ actionable options in identity-based marketing. Marketers can use insights from this study to inform marketing strategy and communication campaigns for different types of brands.

To the best of the authors’ knowledge, this study is the first of its kind and offers an integrative review of the current literature on IE, thus enhancing understanding of the concept, its antecedents and consequences. The study also contributes to knowledge by highlighting future research priorities for researchers in this field of enquiry.