Diwan U. Odendaal, Lelanie Smith, Kenneth J. Craig and Drewan S. Sanders
The purpose of this study is to re-evaluation fuselage design when the main wing’s has the ability to fulfill stability requirements without the need for a tailplane. The…
Abstract
Purpose
The purpose of this study is to re-evaluation fuselage design when the main wing’s has the ability to fulfill stability requirements without the need for a tailplane. The aerodynamic requirements of the fuselage usually involve a trade-off between reducing drag and providing enough length for positioning the empennage to ensure stability. However, if the main wing can fulfill the stability requirements without the need for a tailplane, then the fuselage design requirements can be re-evaluated. The optimisation of the fuselage can then include reducing drag and also providing a component of lift amongst other potential new requirements.
Design/methodology/approach
A careful investigation of parameterisation and trade-off optimisation methods to create such fuselage shapes was performed. The A320 Neo aircraft is optimised using a parameterised 3D fuselage model constructed with a modified PARSEC method and the SHERPA optimisation strategy, which was validated through three case studies. The geometry adjustments in relation to the specific flow phenomena are considered for the three optimal designs to investigate the influencing factors that should be considered for further optimisation.
Findings
The top three aerodynamic designs show a distinctive characteristic in the low aspect ratio thick wing-like aftbody that has pressure drag penalties, and the aftbody camber increased surface area notably improved the fuselage’s lift characteristics.
Originality/value
This work contributes to the development of a novel set of design requirements for a fuselage, free from the constraints imposed by stability requirements. By gaining insights into the flow phenomena that influence geometric designs when a lift requirement is introduced to the fuselage, we can understand how the fuselage configuration was optimised. This research lays the groundwork for identifying innovative design criteria that could extend into the integration of propulsion of the aftbody.
Details
Keywords
The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…
Abstract
The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).
Details
Keywords
The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…
Abstract
The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.
Details
Keywords
The tensions of the Cold War focussed attention on the role that universities might play through their science and technology expertise and research. At the same time the United…
Abstract
The tensions of the Cold War focussed attention on the role that universities might play through their science and technology expertise and research. At the same time the United States needed to secure its allies as the threat of a new European war, and the actuality of the Korean War, developed in the late 1940s and 1950s. These pressures contributed to the Carnegie Corporation’s assessment that the time was ripe to send a ‘key man’ to Australia and New Zealand.
Details
Keywords
Kenneth Lawani, Luis Alfredo Arias Abad, Nigel Craig, Billy Hare and Iain Cameron
Emotional intelligence (EI) and conflict management (CM) are essential skills for construction managers towards achieving organisational effectiveness. It is believed that an…
Abstract
Purpose
Emotional intelligence (EI) and conflict management (CM) are essential skills for construction managers towards achieving organisational effectiveness. It is believed that an individual’s EI level (EIL) is a predictor of the preferred CM styles (CMS). This study aims to explore the relationships between EIL, preferred CMS and demographic factors in the construction sector of the Dominican Republic (DR).
Design/methodology/approach
The EIL and CMS of a sample of civil engineers in managerial positions were evaluated using the emotional intelligence appraisal and Rahim Organizational Conflict Inventory-II self-assessment tools.
Findings
There was a strong positive correlation between the rated EIL and the scores of collaboration and compromise styles, i.e. participants with higher EIL have stronger fit within the collaboration and compromise styles of managing conflicts. For participants with lower EIL, collaboration and compromise styles were also top preferences, but with no statistical significance. Significant relationships existed between gender, collaboration and compromise styles and between work experience and collaboration style. No significant relationship between demographics and EIL.
Practical implications
The construction industry needs innovative construction managers whose CMS and EIL are compatible with the culture and overall organisational objectives.
Originality/value
To the best of the authors’ knowledge, this is the first study appraising the EI and CMS of civil engineers working in DR construction industry.
Details
Keywords
Doris M. Merkl-Davies and Niamh M. Brennan
The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from…
Abstract
Purpose
The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from the discipline of communication studies. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.
Design/methodology/approach
The theoretical framework is based on two broad research perspectives on accounting communication: (A) a functionalist-behavioural transmission perspective and (B) a symbolic-interpretive narrative perspective. Eight traditions of communication research are introduced which provide alternative ways of conceptualising accounting communication, namely (1) mathematical tradition, (2) socio-psychological tradition, (3) cybernetic/systems-oriented tradition, (4) semiotic tradition, (5) rhetorical tradition, (6) phenomenological tradition, (7) socio-cultural tradition, and (8) critical tradition. Exemplars of each tradition from prior accounting research, to the extent they have been adopted, are discussed. Finally, a typology is developed, which serves as a heuristic device for viewing similarities and differences between research traditions.
Findings
Prior accounting studies predominantly focus on the role of discretionary disclosures in accounting communication in the functioning of the relationship between organisations and their audiences. Research is predominantly located in the mathematical, the socio-psychological, and the cybernetic/systems-oriented tradition. Accounting communication is primarily viewed as the transmission of messages about financial, environmental, and social information to external audiences. Prior research is mainly concerned with the communicator (e.g. CEO personality) and the message (e.g. intentions and effects of accounting communication). Research from alternative traditions is encouraged, which explores how organisations and their audiences engage in a dialogue and interactively create, sustain, and manage meaning concerning accounting and accountability issues.
Originality/value
The paper identifies, organises, and synthesises research perspectives, traditions, and associated theories from the communication studies literature in the form of a typology. The paper concludes with an extensive agenda for future research on accounting communication.
Details
Keywords
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
Abstract
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
Details
Keywords
Top officials at Enron abused their power and privileges, manipulated information, engaged in inconsistent treatment of internal and external constituencies, put their own…
Abstract
Top officials at Enron abused their power and privileges, manipulated information, engaged in inconsistent treatment of internal and external constituencies, put their own interests above those of their employees and the public, and failed to exercise proper oversight or shoulder responsibility for ethical failings. Followers were all too quick to follow their example. Therefore, implications for teaching leadership ethics include, educators must: (a) share some of the blame for what happened at Enron, (b) integrate ethics into the rest of the curriculum, (c) highlight the responsibilities of both leaders and followers, (d) address both individual and contextual variables that encourage corruption, (e) recognize the importance of trust and credibility in the leader-follower relationship, and (f) hold followers as well as leaders accountable for ethical misdeeds.
Craig S. Maher and Steven C. Deller
The intent of this research is determine the extent to which selfreported measures of fiscal condition are consistent with commonly identified measures of fiscal condition using…
Abstract
The intent of this research is determine the extent to which selfreported measures of fiscal condition are consistent with commonly identified measures of fiscal condition using secondary financial data. While the field of government finance has amassed a lengthy list of research on fiscal condition and fiscal stress assessment, there remains a gap in the research on the extent to which practitioners' perceptions of fiscal stress are consistent with such measures. Our results suggest that there is limited evidence of a relationship between self-reported and objective measures of fiscal condition