Ilona Iatcheva, Malina Dimitrova and Nikolina Petkova
The purpose of this study is to model the electric field distribution in 3D in the vicinity of 400 kV power line to determine the field impact on the environment and on the human…
Abstract
Purpose
The purpose of this study is to model the electric field distribution in 3D in the vicinity of 400 kV power line to determine the field impact on the environment and on the human body depending on the person location and presence of other objects.
Design/methodology/approach
The real 3D geometry of the three-phase line because of the line sag presence and existence of additional objects in its vicinity is considered. The time-harmonic electric field has been modeled, taking into account 1,200 phase shifting between the three-phase, 50 Hz currents. The study has been carried out using the finite element method (FEM) and COMSOL Multiphysics 5.2 software package. Special attention was paid to the field at a height of 2 m from the ground, to estimate the field influence on the located human body in the studied area (in relation to the limits for permissible electric field values).
Findings
3D map of electric field in the line vicinity and the electric field strength distribution along the observation surface (2 m from the ground) are determined for several region configurations: without additional objects, human presence just under the line, human at a certain distance from the line and presence of human and a tree. The simulation model was validated on the basis of comparison with computed and experimental data presented in the literature.
Originality/value
3D FEM modeling makes it possible to consider the real environment configuration, presence of line sag and additional objects with different material properties and obtaining of field quantities at any point of observation.
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Regina F. Bento, Lasse Mertins and Lourdes F. White
Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls.…
Abstract
Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls.
Methodology/Approach – We conducted a survey of experienced management accountants to find out about the risk management and internal control aspects of their current ERM practices, and their perceived effectiveness in performing various ERM roles, within the context of the ERM culture and the level of information systems support for ERM in their organizations.
Findings – In terms of the risk management aspects of ERM, the management accountants in the survey contribute highly to managing risks of a financial or compliance/legal nature and tend to focus mostly on risks with potentially higher impact and higher likelihood of occurring. In terms of the internal control aspects of ERM, they play a highly important role in ERM activities related to prevention and internal risk treatment. Their organizations have an ERM culture that is perceived as open to challenging discussions about risk and have implemented IS support for management accounting in areas such as information security and standardized information architecture. Overall, the effectiveness of their contributions to ERM is perceived to be high in the areas of compliance and finance-related risk.
Originality/Value – We develop a framework and offer empirical evidence about the ERM contributions of management accountants. We propose and use two original scales: one to classify ERM activities, and the other to assess ERM culture.
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Vesselina Dimitrova, Giovanni Lagioia and Teodoro Gallucci
The paper aims to study the main managerial factors for evaluating the eco‐cluster approach and to promote their implementation within the environmental industry management.
Abstract
Purpose
The paper aims to study the main managerial factors for evaluating the eco‐cluster approach and to promote their implementation within the environmental industry management.
Design/methodology/approach
The paper includes the authors' observations about the advantages of eco‐clustering, and their practical consideration. The empirical research shows the tendencies for developing an eco‐cluster policy in one of the most economically dynamic regions in Bulgaria: Varna‐Devnya. The study framework was discussed with managers on the basis of the environmental practices of Solvay Sodi, Devnya Cement, and Agropolihim JSC. The authors outline the possible cycle of waste management and emission exchanges in that industrial zone.
Findings
The findings show that the eco‐cluster concept in Bulgaria could be provided on micro‐ and macro‐managerial levels, discussing firm relationships and governmental policy. The principal limitation for generating the findings is the lack of concordance between the governmental interest and the business interests of the TNCs. Three negative factors are important in the implementation of the eco‐clustering concept: lack of information; financial constraints; lack of trust.
Practical implications
Common strategic agreements between TNCs and local authorities provide useful managerial and public implications for eco‐clustering. Second, the analysis outlines essential steps for the managerial behavior for creating eco‐clusters.
Originality/value
The perspectives of the eco‐cluster are studied for the first time in Bulgaria. The investigation gives motivation for a further study of the eco‐clustering approach with the support of the local authorities. The practical steps for managerial and public implications of the eco‐cluster concept as an innovative tool for Bulgarian managers are revealed.