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Standard treatments of the field emission problem typically rely on approximations to the evaluation of the Transmission Coefficient (TC). Recently, the Wigner Distribution Function (WDF) has been applied to this problem. In this paper, fast, accurate, and efficient numerical algorithms for each are presented and compared to each other and to traditional WKB and Fowler Nordheim approaches for silicon field emission. As each approach admits a trajectory interpretation, the methods for incorporating each into a larger Ensemble Particle Monte Carlo (EPMC) simulation of quantum transport are briefly discussed.

In this work we outline the methodology by which the Wigner Distribution Function (WDF) may be applied to the simulation of field emission from silicon into the vacuum so that the effects of self‐consistently calculated band bending and scattering on the current‐field characteristics may be assessed. For the first time, current saturation‐like effects are simulated. We analyze this in light of the behavior of the self‐consistent potential and density profiles at high applied fields.

A novel approach to many‐body quantum transport theory which emphasize the role of localized orbitals, and their lattice Fourier transforms, as dynamical basis states is given. The formalism allows for the calculations of particle quantum trajectories, describing individual elementary space and time‐dependent events in quantum processes. It is demonstrated that the particle quantum trajectories exhibit behavior quite identical to that of classical particles acted upon by a new “effective quantum force”. The present technique for calculating the quantum force can be applied to a procedure for incorporating space and time‐dependent quantum tunneling in Selfconsistent Ensembe Particle Monte Carlo (SEPMC) technique for multidimensional device analysis.

Intrinsic high‐frequency oscillations (≈2.5 THz) in current and corresponding quantum well density, which have been simulated for a fixed bias voltage in the Negative Differential Resistance (NDR) region of the Current‐Voltage (I‐V) characteristics of a Resonant Tunneling Diode (RTD), suggest an equivalent nonlinear autonomous circuit model. The intrinsic circuit parameters are calculated directly from the results of the quantum transport numerical simulations. These consist of a resistor in series with a two‐branch parallel circuit, one branch consists of a capacitor and the other branch consists of an inductor in series with a nonlinear resistor. It is however suggested that much more complex external circuit‐induced behavior can occur in real RTD experiments.

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation.

International migration is a global challenge affecting peoples and nations all over the world. In the advanced economies and welfare states of Western Europe, integrating migrants presents political, social as well as economic challenges. Over the past 50 years, Denmark has made a remarkable U-turn on the immigration question. Once the author of one of the most liberal immigration policies in Western Europe, Denmark presently has one of the strictest. This chapter addresses the causes behind the Danish policy U-turn, and how it has affected the social, economic and political integration of immigrants in Denmark. The chapter shows how Danish immigration politics have turned from low to high salience and have undergone radical changes resulting in a tightening of both internal and external immigration policies. It has become far more difficult to obtain residence and citizenship in Denmark. These measures have limited influx although international refugee crises are difficult to control at the borders. Moreover, Danish integration policies have focused increasingly on obligations and incentives, primarily by cutting benefits. The Danish case however shows that reduction of social benefits only has a marginal positive short-term effect on employment but with some negative side effects. When it comes to education, the Danish welfare state has been relatively successful in integrating immigrants and descendants in the educational system.

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.

While international learning programs have received a great deal of attention and have been found to provide valuable learning experiences for participants interested in developing global leadership competencies (GLCs), they are resource-intensive and variably effective. This chapter examines the relatively unexplored use of assessment center (AC) methodology as a complementary avenue for developing students’ GLCs. Scholarly literature sources pertaining to GLCs and their development, experiential learning theory, and AC methodology are reviewed to develop a conceptual model and propositions related to participants’ learning in an AC designed to develop GLCs. An example is described of one university’s design and facilitation of an AC used to develop students’ GLCs. The role of AC methodology, along with international and other learning experiences for developing students’ GLCs, and recommendations for future research, are discussed.

Information distortion results in demand variance amplification in upstream supply chain members, known as the bullwhip effect, and inventory inaccuracy in the inventory records. As inventory inaccuracy contributes to the bullwhip effect, the purpose of this paper is to investigate the impact of inventory inaccuracy on the bullwhip effect in radio-frequency identification (RFID)-enabled supply chains and, in this context, to evaluate supply chain performance because of the RFID technology.

A simulation modeling method based on hierarchical timed colored petri nets is presented to model inventory management in multi-stage serial supply chains subject to inventory inaccuracy for various traditional and information sharing configurations in the presence and absence of RFID. Validation of the method is done by comparing results obtained for the bullwhip effect with published literature results.

The bullwhip effect is increased in RFID-enabled multi-stage serial supply chains subject to inventory inaccuracy. The information sharing supply chain is more sensitive to the impact of inventory inaccuracy.

Information sharing involves collaboration in market demand and inventory inaccuracy, whereas RFID is implemented by all echelons. To obtain the full benefits of RFID adoption and collaboration, different collaboration strategies should be investigated.

Colored petri nets simulation modeling of the inventory management process is a novel approach to study supply chain dynamics. In the context of inventory errors, information on RFID impact on the dynamic behavior of multi-stage serial supply chains is provided.