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The purpose of this paper is to compare different types of electric motor drives for high-efficiency applications: an induction motor (IM) drive, a synchronous reluctance motor drive and a permanent magnet-assisted synchronous reluctance motor drive. An innovative field-oriented analysis technique is applied to estimate the performance of the IM drive. This method of analysis is particularly advantageous in comparing the IM performance to those of synchronous machines.

The comparison among the capabilities of the three electric drives is carried out combining both analytical and finite element methods.

From the analysis, it results that the REL motor exhibits higher torque density than IM, but lower losses since there are no Joule losses in the rotor. On the contrary, the REL motor exhibits a very power factor, which corresponds to a high-volt-ampere ratings of the inverter that supplies the motor itself.

A new analysis technique is adopted to investigate and compare the energy efficiency performance of different machines.

To purpose of this paper is to introduce a procedure to compute the d‐ and q‐axis parameters of the induction motor.

A finite element procedure, based on the d‐ and q‐axis model of the induction motor is adopted.

Such a procedure is well suited to analyse IM with anisotropic rotor, where an intentionally created saliency is introduced in the rotor bar geometry, so as to detect the IM rotor position without sensor.

The proposed procedure allows one to evaluate the sensorless control capability of the IM. It will be useful for both analysis of the IM performance and design of the machine itself.

The purpose of this paper is to present a new finite element technique to simulate variable speed drives.

The induction motor (IM) is simulated according to the adopted control strategy. This allows use of only magnetostatic simulation for both no‐load and under‐load simulations.

The procedure allows the analysis of the performance of the IM drive taking into account iron saturation in all operation points.

The entire system design is considered in the paper, both the electrical machine and the control strategy.

The purpose of the paper is to present a complete design example of an interior permanent magnet integrated starter‐alternator (ISA).

After a preliminary design on the basis of an analytical model, finite element simulations are adopted to refine the design of the machine.

The designed ISA drive is able to satisfy all the requirements of modern cars, where the power of the electrical generators is increasing to deliver the on‐board power demand. The drive exhibits high torque, driving start, and a wide constant power speed range driving generation.

The entire system design is considered in the paper, both the electrical machine and the control strategy.

The purpose of this paper is to investigate the impact of control strategy selection on the power performance of wave energy converters for different ratings of the Power Take‐Off (PTO) system.

The case of a point absorber equipped with an all‐electric PTO is considered. The effect of control techniques and electrical generator design is analyzed from a theoretical standpoint and then verified through integrated hydrodynamic‐electric simulations.

It has been proved that control parameters that maximize the power extraction from the waves can be derived based on the power and torque constraints imposed by the electrical machine.

An optimized and integrated approach to the control strategy selection and generator design for point absorbers has been presented, which maximizes the electric power generation from sea waves under real conditions and represents a good trade‐off for the PTO from both the technical and the economic standpoint.

The purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn.

This study uses a quantitative methodology. The sample is composed of 150 European companies. Content analysis was used to examine HC disclosure via LinkedIn. Regression analysis was used to test the hypothesis.

The results indicate that ownership concentration negatively influences HC disclosure via LinkedIn, confirming that closely held firms have little motivation to voluntarily release information.

The main limitation of this study relates to the sample size. Furthermore, this study investigates only the quantity of HC disclosure; it does not consider the quality of this information.

The typical ownership structure of European firms generates a force that opposes the growing pressure for internationalization and global transparency. This important issue needs to be considered in investor decisions, HC management and reporting and in setting accounting standards. Moreover, the study points out that, despite the potential opportunities provided by LinkedIn to build and enforce relationships with their stakeholders, companies mainly use LinkedIn for recruitment purposes.

This study contributes to the literature on HC disclosure because it is, to the best of the authors’ knowledge, the first study that exclusively examines HC disclosure by European companies via LinkedIn and because it develops a disclosure index that includes items concerning the stock of knowledge and capabilities of employees in addition to the practices in human resource management.

This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to identify possible determinants of the extent and type of intellectual capital disclosure (ICD) practiced by Italian listed companies via the Web.

A content analysis is conducted to investigate the extent and type of online ICD provided through websites by a sample of 117 Italian listed companies. Two multivariate ordinary least squares regression models are applied to estimate the associations proposed in the research hypotheses.

The results show that Italian listed companies are exploiting the potential of websites to satisfy the information needs of investors and other stakeholders in relation to strategic IC-based corporate resources, with a particular focus on external capital. For the most part, ICD is conveyed in narrative form. Moreover, while the size and board independence positively affect both the extent and type of ICD, profitability exerts a positive influence only on the extent of online ICD.

Unlike previous ICD studies, which focussed on annual reports, this study explores an emerging and innovative tool to convey ICD, namely, the website. In today’s world, websites are considered to be the most expedient and effective tools for sharing and transmitting information, including IC; they are a vehicle that can shift the IC focus from the organisation to the wider ecosystem.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

Fundamental management innovations have been ideated and developed in the automotive industry. Over the years, carmakers have radically modified their innovation strategies. Currently, carmakers are increasingly adopting open innovation approaches, moving from a closed to open innovation paradigm. The aim of this paper is to reconstruct the evolution of the innovation activities performed by carmakers and to propose an original periodisation of innovation strategies in the automotive industry since its origins.

This paper analyses the relevant literature and proposes a theoretical framework that defines how innovation strategies have changed from the birth of the automotive industry to current times. A detailed in-depth case study of Fiat Chrysler Automobiles (FCA), one of the top ten global carmakers, is used to corroborate the theoretical framework. The case study reconstructs the entire evolution of the innovation strategies of the company from its origins to the present day.

The paper proposes an original periodisation by identifying three evolutionary phases of innovation strategies pursued by carmakers: “internal innovation”, “collaborative innovation” and “towards open innovation”. Each phase embraces a historical period, and for each period, the most relevant managerial aspects, as well as the types and direction of knowledge flows for fostering innovation, are analysed. The case study provides clear evidence that FCA has undergone the three above-cited phases in fostering its innovation strategies.

The study reconstructs the evolution of the innovation strategies performed by global carmakers, proposing an original periodisation of the transitions that occurred in practice in the automotive industry. This paper is among the first to explore the evolution of innovation strategies in the automotive industry since its origins to date and to highlight the salient differences that have occurred over time.

Outlines the problems and pressures inherent in the processes of conservation in Italy, particularly in the light of EC regulations and the high concentration of artistic and architectural heritage sites in the country. Gives a background to the architecture and construction of towns in Italy, and explains the current system of planning regulations and the problems attached to it. Explores the situations in Bologna and Florence, giving examples of the diversity of approach of municipal authorities. Suggests that many opportunities for British surveyors exist in Italy, due to a distinct lack of organization and management in many restoration projects underway.