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Article
Publication date: 1 April 1994

R.W. Kelsall and A.G. O'Neill

A 2‐dimensional multilayer MOSFET simulator has been developed, based on self‐consistently coupled ensemble Monte Carlo and Finite Element Poisson Solver algorithms. The simulator…

35

Abstract

A 2‐dimensional multilayer MOSFET simulator has been developed, based on self‐consistently coupled ensemble Monte Carlo and Finite Element Poisson Solver algorithms. The simulator is used to investigate electron transport in 0.1µm delta‐doped n‐channel MOSFETs. The simulations demonstrate a buried channel mode of operation in these devices, whereby conduction occurs primarily along the delta‐doped layer. In this mode, the electron density at the Si/SiO2 interface is significantly reduced, implying corresponding reductions in interface scattering and hot electron degradation.

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COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 13 no. 4
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 24 March 2022

Yi Huang and Xi Chen

This paper aims to characterize the relationship between the interelectrode capacitance (C) of metal-oxide-semiconductor field-effect transistors (MOSFETs) and the applied bias…

110

Abstract

Purpose

This paper aims to characterize the relationship between the interelectrode capacitance (C) of metal-oxide-semiconductor field-effect transistors (MOSFETs) and the applied bias voltage (V) by a fractional-order equivalent model.

Design/methodology/approach

A Riemann–Liouville-type fractional-order equivalent model is proposed for the CV characteristic of MOSFETs, which is based on the mathematical relationship between fractional calculus and the semiconductor physical model for the interelectrode capacitance of metal oxide semiconductor structure. The CV characteristic data of an N-channel MOSFET are obtained by Silvaco TCAD simulation. A differential evolution-based offline scheme is exploited for the parameter identification of the proposed model.

Findings

According to the results of theoretical analysis, mathematical derivation, simulation and comparison, this paper illustrates that, along with the variation of bias voltage applied, the interelectrode capacitance (C) of MOSFETs performs a fractional-order characteristic.

Originality/value

This work uncovers the fractional-order characteristic of MOSFETs’ interelectrode capacitance. By the proposed model, the influence of doping concentration on the gate leakage parasitic capacitance of MOSFETs can be revealed. In the pre-defined doping concentration range, the relative error of the proposed model is less than 5% for the description of CV characteristics of metal-oxide-semiconductor field-effect transistors (MOSFETs). Compared to some existing models, the proposed model has advantages in both model accuracy and model complexity, and the variation of model parameters can directly reflect the relationship between the characteristics of MOSFETs and the doping concentration of materials. Accordingly, the proposed model can be used for the microcosmic mechanism analysis of MOSFETs. The results of the analysis produce evidence for the widespread existence of fractional-order characteristics in the physical world.

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COMPEL - The international journal for computation and mathematics in electrical and electronic engineering , vol. 41 no. 5
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 1 July 2014

Orazio Muscato, Wolfgang Wagner and Vincenza Di Stefano

– The purpose of this paper is to deal with the self-heating of semiconductor nano-devices.

128

Abstract

Purpose

The purpose of this paper is to deal with the self-heating of semiconductor nano-devices.

Design/methodology/approach

Transport in silicon semiconductor devices can be described using the Drift-Diffusion model, and Direct Simulation Monte Carlo (MC) of the Boltzmann Transport Equation.

Findings

A new estimator of the heat generation rate to be used in MC simulations has been found.

Originality/value

The new estimator for the heat generation rate has better approximation properties due to reduced statistical fluctuations.

Details

COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering, vol. 33 no. 4
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 1 December 2005

Kathleen Herbohn

This paper investigates gender differences in reported job satisfaction and career choices revealed by a postal survey of accountants from the Queensland Division of the Institute…

1748

Abstract

This paper investigates gender differences in reported job satisfaction and career choices revealed by a postal survey of accountants from the Queensland Division of the Institute of Chartered Accountants in Australia. Of particular interest are levels of satisfaction with remuneration and promotion. Two moderating factors of career age and firm size are also considered. Consistent with prior research, female accountants reported dissatisfaction with their opportunities for promotion. However, unlike prior research there was no evidence of a gender effect in remuneration levels, and in reported satisfaction with remuneration. Nor were there differences in satisfaction across age bands, and public accounting firms of different size. The link between satisfaction levels of female accountants and their career choices of leaving their current employer, moving to parttime employment, or leaving the accounting profession was also investigated. Consistent with a large body of organisational and accounting research, low levels of job satisfaction were associated with higher turnover intentions for female accountants.

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Accounting Research Journal, vol. 18 no. 2
Type: Research Article
ISSN: 1030-9616

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Publication date: 15 October 2015

Andrew Goddard and John Malagila

The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.

Abstract

Purpose

The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.

Methodology/approach

The paper used a grounded theory method informed by a critical approach. It used data from multiple sources including interviews, observations and documents, to provide a theoretical and practical understanding of PSEA in Tanzania. The theoretical aspects were developed ‘in vivo’ and were also informed by the Habermasian concept of colonisation.

Findings

The principal research findings from the data concern the central phenomenon of managing colonising tendencies in PSEA which appeared to be the core strategy for both the government and external auditors. While the government appeared to manage the National Audit Office of Tanzania (NAOT) appearance and exploited the legitimising features of PSEA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. PSEA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, external auditors managed their relationship with auditees and the complexities of PSEA roles. Managing colonising tendencies resulted into obscured subordination of PSEA, contributing to cosmetic accountability and growing public interest in PSEA.

Research limitations/implications

It is hoped that future research in other countries, in and beyond Africa, will be undertaken to broaden and deepen our understanding of the external auditing of public sector entities.

Originality/value

The paper combines grounded theory with a critical approach to understand PSEA in a developing country.

Details

The Public Sector Accounting, Accountability and Auditing in Emerging Economies
Type: Book
ISBN: 978-1-78441-662-1

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Article
Publication date: 31 December 1988

Sheena Ashford

The merits of acculturation and marginality theses are considered for the particular Management Bibliography case of upwardly mobile individuals who have followed educational and…

169

Abstract

The merits of acculturation and marginality theses are considered for the particular Management Bibliography case of upwardly mobile individuals who have followed educational and non‐educational routes. Two indicators — values and social integration — have been chosen as basic to the assumptions of the accultural and marginality theses, and the relation of upward occupational mobility to each is examined independently.

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International Journal of Sociology and Social Policy, vol. 8 no. 6
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 February 1982

Kenneth Pardey

The cardinal point to note here is that the development (and unfortunately the likely potential) of area policy is intimately related to the actual character of British social…

432

Abstract

The cardinal point to note here is that the development (and unfortunately the likely potential) of area policy is intimately related to the actual character of British social policy. Whilst area policy has been strongly influenced by Pigou's welfare economics, by the rise of scientific management in the delivery of social services (cf Jaques 1976; Whittington and Bellamy 1979), by the accompanying development of operational analyses and by the creation of social economics (see Pigou 1938; Sandford 1977), social policy continues to be enmeshed with the flavours of Benthamite utilitatianism and Social Darwinism (see, above all, the Beveridge Report 1942; Booth 1889; Rowntree 1922, 1946; Webb 1926). Consequently, for their entire history area policies have been coloured by the principles of a national minimum for the many and giving poorer areas a hand up, rather than a hand out. The preceived need to save money (C.S.E. State Apparatus and Expenditure Group 1979; Klein 1974) and the (supposed) ennobling effects of self help have been the twin marching orders for area policy for decades. Private industry is inadvertently called upon to plug the resulting gaps in public provision. The conjunction of a reluctant state and a meandering private sector has fashioned the decaying urban areas of today. Whilst a large degree of party politics and commitment has characterised the general debate over the removal of poverty (Holman 1973; MacGregor 1981), this has for the most part bypassed the ‘marginal’ poorer areas (cf Green forthcoming). Their inhabitants are not usually numerically significant enough to sway general, party policies (cf Boulding 1967) and the problems of most notably the inner cities has been underplayed.

Details

International Journal of Sociology and Social Policy, vol. 2 no. 2
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 July 1913

During the year the officers of the Board of Customs and Excise have taken numerous samples at the ports with a view to giving effect to the provisions of Section 1 of the Sale of…

20

Abstract

During the year the officers of the Board of Customs and Excise have taken numerous samples at the ports with a view to giving effect to the provisions of Section 1 of the Sale of Food and Drugs Act, 1899, and Section 5 of the Butter and Margarine Act, 1907, as to the importation of butter, margarine, milk, condensed milk, cream, and cheese.

Details

British Food Journal, vol. 15 no. 7
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 2 August 2022

Robert Cameron

Abstract

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Public Sector Reform in South Africa 1994–2021
Type: Book
ISBN: 978-1-80382-735-3

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Article
Publication date: 20 November 2023

Ahmad Khodamipour, Hassan Yazdifar, Mahdi Askari Shahamabad and Parvin Khajavi

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit…

203

Abstract

Purpose

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

Design/methodology/approach

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Findings

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

Practical implications

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

Social implications

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Originality/value

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

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