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Article
Publication date: 1 April 1987

Michael D. Everett

As a line manager immersed in the details of a specific product line or process, you may find yourself thrust into a planning role and asked to make strategic decisions…

128

Abstract

As a line manager immersed in the details of a specific product line or process, you may find yourself thrust into a planning role and asked to make strategic decisions. Unfortunately, years have slipped by since your college accounting and finance courses, and you find the jargon and data difficult to interpret. You're not alone. Studies show that most business students never mastered net present value analysis or managerial cost accounting. In addition, other studies find that graduates generally do not learn these concepts on the job since most line managers generally do not use them.

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Planning Review, vol. 15 no. 4
Type: Research Article
ISSN: 0094-064X

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Article
Publication date: 1 April 1986

Michael D. Everett

What's the best way to evaluate and select projects with uncertain returns? Do you simply rely on the best estimate of profits or expected values to guide you to the projects with…

89

Abstract

What's the best way to evaluate and select projects with uncertain returns? Do you simply rely on the best estimate of profits or expected values to guide you to the projects with the highest returns? If so, what do you do when you're faced with a choice between project A, which has an expected value of $100,000 but which also has a 25 percent risk of bankrupting the firm, and project B, which has a negligible .003 percent risk but only offers a return of $50,000?

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Planning Review, vol. 14 no. 4
Type: Research Article
ISSN: 0094-064X

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Article
Publication date: 4 September 2017

Michael Nierla, Alexander Sutor, Stefan Johann Rupitsch and Manfred Kaltenbacher

This paper aims to present a novel stageless evaluation scheme for a vector Preisach model that exploits rotational operators for the description of vector hysteresis. It is meant…

71

Abstract

Purpose

This paper aims to present a novel stageless evaluation scheme for a vector Preisach model that exploits rotational operators for the description of vector hysteresis. It is meant to resolve the discretizational errors that arise during the application of the standard matrix-based implementation of Preisach-based models.

Design/methodology/approach

The newly developed evaluation uses a nested-list data structure. Together with an adapted form of the Everett function, it allows to represent both the additional rotational operator and the switching operator of the standard scalar Preisach model in a stageless fashion, i.e. without introducing discretization errors. Additionally, presented updating and simplification rules ensure the computational efficiency of the scheme.

Findings

A comparison between the stageless evaluation scheme and the commonly used matrix approach reveals not only an improvement in accuracy up to machine precision but, furthermore, a reduction of computational resources.

Research limitations/implications

The presented evaluation scheme is especially designed for a vector Preisach model, which is based on an additional rotational operator. A direct application to other vector Preisach models that do not rely on rotational operators is not intended. Nevertheless, the presented methodology allows an easy adaption to similar vector Preisach schemes that use modified setting rules for the rotational operator and/or the switching operator.

Originality/value

Prior to this contribution, the vector Preisach model based on rotational operators could only be evaluated using a matrix-based approach that works with discretized forms of rotational and switching operator. The presented evaluation scheme offers reduced computational cost at much higher accuracy. Therefore, it is of great interest for all users of the mentioned or similar vector Preisach models.

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COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 36 no. 5
Type: Research Article
ISSN: 0332-1649

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 January 2021

Michael W. Everett, Crystal L. Eustice, Aaron J. McKim and Matt R. Raven

Colleges of agriculture throughout the United States place an emphasis on leadership courses where undergraduates develop professional skills. Students entering colleges of…

58

Abstract

Colleges of agriculture throughout the United States place an emphasis on leadership courses where undergraduates develop professional skills. Students entering colleges of agriculture experience varied training in terms of leadership and associated skills. However, it is not understood how this leadership training relates to having more power and control while being happy, intrinsically motivated, and engaged in learning. Socio- Psychological measures of flow and power pose during an undergraduate leadership course were used to determine associations of undergraduates within different domains of learning. This study determined associations between: 1) flow and power pose during leadership course activities; 2) happiness, intrinsic motivation, and engagement in learning; and 3) learning experiences where flow and power pose associations existed. There were positive associations between flow and power pose experiences among students in an undergraduate leadership course. Additionally, there were positive associations between power pose and Flow Theory related to constructs of happiness, intrinsic motivation, and engagement of undergraduate leadership students. Power pose and the Experience Sampling Method (ESM) were used determine flow associations of undergraduate students in the cognitive, psychomotor, and affective domains of learning. This research provides a framework for future socio-psychological studies.

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Journal of Leadership Education, vol. 20 no. 1
Type: Research Article
ISSN: 1552-9045

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Article
Publication date: 8 August 2019

Michael Nierla, Michael Loeffler, Manfred Kaltenbacher and Stefan Johann Rupitsch

The numerical computation of magnetization processes in moving and rotating assemblies requires the usage of vector hysteresis models. A commonly used model is the so-called…

96

Abstract

Purpose

The numerical computation of magnetization processes in moving and rotating assemblies requires the usage of vector hysteresis models. A commonly used model is the so-called Mayergoyz vector Preisach model, which applies the scalar Preisach model into multiple angles of the halfspace. The usage of several scalar models, which are optionally weighted differently, enables the description of isotropic as well as anisotropic materials. The flexibility is achieved, however, at the cost of multiple scalar model evaluations. For solely isotropic materials, two vector Preisach models, based on an extra rotational operator, might offer a lightweight alternative in terms of evaluation cost. The study aims at comparing the three mentioned models with respect to computational efficiency and practical applicability.

Design/methodology/approach

The three mentioned vector Preisach models are compared with respect to their computational costs and their representation of magnetic polarization curves measured by a vector vibrating sample magnetometer.

Findings

The results prove the applicability of all three models to practical scenarios and show the higher efficiency of the vector models based on rotational operators in terms of computational time.

Originality/value

Although the two vector Preisach models, based on an extra rotational operator, have been proposed in 2012 and 2015, their practical application and inversion has not been tested yet. This paper not only shows the usability of these particular vector Preisach models but also proves the efficiency of a special stageless evaluation approach that was proposed in a former contribution.

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COMPEL - The international journal for computation and mathematics in electrical and electronic engineering , vol. 38 no. 5
Type: Research Article
ISSN: 0332-1649

Keywords

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 March 2006

Graeme Wines

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two…

810

Abstract

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

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Pacific Accounting Review, vol. 18 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 May 2018

Michael B. Duignan, Seth I. Kirby, Danny O’Brien and Sally Everett

This paper aims to examine the role of grassroots (food) festivals for supporting the sustainability of micro and small producers, whilst exploring potential productive linkages…

949

Abstract

Purpose

This paper aims to examine the role of grassroots (food) festivals for supporting the sustainability of micro and small producers, whilst exploring potential productive linkages between both stakeholders (festivals and producers) for enhancing a more authentic cultural offering and destination image in the visitor economy.

Design/methodology/approach

This paper is exploratory, qualitative and inductive. Evidence is underpinned by a purposive sample, drawing on ten in-depth interviews and 17 open-ended survey responses collected across 2014 and 2015 – drawing perspectives from traders participating in the EAT Cambridge festival.

Findings

This paper unpacks a series of serendipitous [as opposed to “strategic”] forms of festival and producer leveraging; strengthening B2C relationships and stimulating business to business networking and creative entrepreneurial collaborations. Positive emergent “embryonic” forms of event legacy are identified that support the longer-term sustainability of local producers and contribute towards an alternative idea of place and destination, more vibrant and authentic connectivity with localities and slower visitor experiences.

Originality/value

This study emphasises the importance of local bottom-up forms of “serendipitous leverage” for enhancing positive emergent “embryonic” legacies that advance “slow” tourism and local food agendas. In turn, this enhances the cultural offering and delivers longer-term sustainability for small local producers – particularly vital in the era of “Clone Town” threats and effects. The paper applies Chalip’s (2004) event leverage model to the empirical setting of EAT Cambridge and conceptually advances the framework by integrating “digital” forms of leverage.

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Journal of Place Management and Development, vol. 11 no. 3
Type: Research Article
ISSN: 1753-8335

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Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

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Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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Article
Publication date: 1 January 1985

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover…

16667

Abstract

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

Details

Management Decision, vol. 23 no. 1
Type: Research Article
ISSN: 0025-1747

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