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Article
Publication date: 30 May 2019

Sarah O’Connell, Glenn Reynders, Federico Seri, Raymond Sterling and Marcus M. Keane

The purpose of this paper is to standardised four-step flexibility assessment methodology for evaluating the available electrical load reduction or increase a building can provide…

489

Abstract

Purpose

The purpose of this paper is to standardised four-step flexibility assessment methodology for evaluating the available electrical load reduction or increase a building can provide in response to a signal from an aggregator or grid operator.

Design/methodology/approach

The four steps in the methodology consist of Step 1: systems, loads, storage and generation identification; Step 2: flexibility characterisation; Step 3: scenario modelling; and Step 4: key performance indicator (KPI) label.

Findings

A detailed case study for one building, validated through on-site experiments, verified the feasibility and accuracy of the approach.

Research limitations/implications

The results were benchmarked against available demonstration studies but could benefit from the future development of standardised benchmarks.

Practical implications

The ease of implementation enables building operators to quickly and cost effectively evaluate the flexibility of their building. By clearly defining the flexibility range, the KPI label enables contract negotiation between stakeholders for demand side services. It may also be applicable as a smart readiness indicator.

Social implications

The novel KPI label has the capability to operationalise the concept of building flexibility to a wider spectrum of society, enabling smart grid demand response roll-out to residential and small commercial customers.

Originality/value

This paper fulfils an identified need for an early stage flexibility assessment which explicitly includes source selection that can be implemented in an offline manner without the need for extensive real-time data acquisition, ICT platforms or additional metre and sensor installations.

Details

International Journal of Building Pathology and Adaptation, vol. 38 no. 1
Type: Research Article
ISSN: 2398-4708

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Article
Publication date: 24 April 2019

Brian A. Rutherford

The received wisdom on classical accounting thought is that its early stages were methodologically vacuous, while, in its “golden” age, it espoused the methods and philosophical…

346

Abstract

Purpose

The received wisdom on classical accounting thought is that its early stages were methodologically vacuous, while, in its “golden” age, it espoused the methods and philosophical commitments of received-view hypothetico-deductivism but actually remained methodologically incoherent. The purpose of this paper is to argue, to the contrary, that classical accounting thought possesses a coherent constitutional structure that qualifies as a methodology and unifies it as a body of argument.

Design/methodology/approach

The paper draws on Cartwright’s metaphysical nomological pluralism, which holds that we should attend to the actual practices of successful inquiry and the methodologies and metaphysical presuppositions that support it.

Findings

The paper argues that accounting does achieve disciplinary success and that classical accounting thought, using the methodology of defeasible postulationism, provides the theoretical infrastructure that supports that success. The accounting domain is a world of “dappled realism”, in which theories are useful in the construction of reporting schemes and inform our understanding of the nature of the domain.

Research limitations/implications

Applying metaphysical nomological pluralism rescues classical accounting thought from the charge of methodological incoherence and metaphysical naivety.

Originality/value

The paper justifies a place for classical accounting theorising in the endeavours of modern accounting scholarship and moves the analysis of classical accounting thought within a philosophy of science framework towards an approach with a contemporary resonance.

Details

Meditari Accountancy Research, vol. 27 no. 3
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 13 November 2017

Nohora García

Abstract

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Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

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Book part
Publication date: 19 November 2021

Han Koehle

Though ciscentric discourses often claim that genitals alone define gender, public disciplining of gender deviance suggests a move toward a broader and less genital-focused…

Abstract

Though ciscentric discourses often claim that genitals alone define gender, public disciplining of gender deviance suggests a move toward a broader and less genital-focused concept of gender, even among people who explicitly object to the normalization of trans people in society. In this chapter, I explore genital focused and holistic concepts of embodied gender in public discourses about cisgender celebrities and then in trans writings about gender and fatness emerging around the time of the transgender tipping point of 2014. I argue that hyperfocus on genitals in ciscentric discourses about trans bodies not only misunderstands trans experiences of gender but also misrepresents the role of genitals in post-millennium discourses about cisgender bodies.

Details

Advances in Trans Studies: Moving Toward Gender Expansion and Trans Hope
Type: Book
ISBN: 978-1-80262-030-6

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Article
Publication date: 1 December 1974

AS Director‐General of the Confederation of British Industry, William Owen Campbell Adamson tramps around Whitehall championing the interests of British business in the face of a…

16

Abstract

AS Director‐General of the Confederation of British Industry, William Owen Campbell Adamson tramps around Whitehall championing the interests of British business in the face of a current account deficit in the balance of payments approaching £4,000 million; a weighted average devaluation of sterling of over 20 per cent since December 1971; unemployment rising; our Gross Domestic Product in the third quarter of 1974 hardly higher than in the same period a year ago; industry in real terms currently running at a loss; and the Financial Times Ordinary Share Index at its lowest level since the 1950s.

Details

Industrial Management, vol. 74 no. 12
Type: Research Article
ISSN: 0007-6929

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Book part
Publication date: 19 November 2016

Taranza T. Ganziro and Robert G. Vambery

Abstract

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The Exorbitant Burden
Type: Book
ISBN: 978-1-78560-641-0

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Book part
Publication date: 22 January 2024

Xavier Matteucci and Melanie Kay Smith

Abstract

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The Creative Tourist: A Eudaimonic Perspective
Type: Book
ISBN: 978-1-83753-404-3

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Article
Publication date: 1 November 1971

M.R. Denning, L.J. Salmon and L.J. Stamp

May 10, 1971 Master and Servant — Contract of employment — “International contract” — Dutch company recruiting European personnel to work on oil rigs outside their countries of

181

Abstract

May 10, 1971 Master and Servant — Contract of employment — “International contract” — Dutch company recruiting European personnel to work on oil rigs outside their countries of origin — Printed form in Americanised English adaptable for different nationals — Payment in sterling — Clause stating that employers Dutch and contract wholly performable outside employee's country of origin — Clause under which employee accepting company's benefit programme in case of accident in lieu of all rights under law of his own country — Provision in clause excluding employers' liability void in English law — Englishman entering into contract in England for work on rig off Nigerian coast — Injury at work after two weeks — Action for damages for negligence begun in England against Dutch employers — Whether proper law governing contract Dutch or English — Whether injured Englishman confined to benefits under benefit programme valid in Dutch international contract.

Details

Managerial Law, vol. 11 no. 2
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 13 May 2021

Karen Heard-Lauréote and Mark Field

The pedagogical benefit of active learning environments such as simulations within University teaching is widely recognized and there is a burgeoning literature on their impact …

Abstract

The pedagogical benefit of active learning environments such as simulations within University teaching is widely recognized and there is a burgeoning literature on their impact (Raymond & Usherwood, 2013; Schnurr, De Santo, & Green, 2014). Much of the empirical evidence to date has mobilized quantitative data drawn, for example, from Likert scale questionnaire responses. There remains an absence of qualitative studies that explore the in-depth views of participants involved in simulation activities and this chapter goes some way to filling that void. This chapter uses an expanded dataset comprising responses to open-ended questions gathered via a pre- and post-simulation questionnaire completed by participants at five secondary school-based EU simulations undertaken in 2017 and 2018 on the topic of the Brexit negotiations over the freedom of movement. It builds on earlier work which demonstrated that simulations can be an effective University outreach and recruitment tool to widen participation in and raise aspirations toward entering higher education (Heard-Lauréote, Bortun, & Kreuschitz, 2019) by analyzing the experience of approximately 100 secondary school participants who undertook the simulations. By exploring the educational value of EU simulations as perceived by participants, this chapter provides a snapshot of the pedagogical impact of this type of activity to the benefit of those devising such activities for delivery in the future.

Details

Teaching the EU: Fostering Knowledge and Understanding in the Brexit Age
Type: Book
ISBN: 978-1-80043-274-1

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Article
Publication date: 1 April 2004

Robert N Sobol

A pooled income fund (PIF) is one of the methods created under the 1969 Tax Reform Act whereby a taxpayer may make a tax‐deductible remainder gift to a charitable organization…

134

Abstract

A pooled income fund (PIF) is one of the methods created under the 1969 Tax Reform Act whereby a taxpayer may make a tax‐deductible remainder gift to a charitable organization. The fund, established by a charitable organization to receive irrevocable gifts from at least two donors, pays current income to the individual beneficiaries for life, but at the termination of each income interest, the allocable principal must revert permanently to the charitable organization. In recent years, a number of PIFs have been offered to the public by charitable organizations through broker‐dealers or related entities. There are numerous securities‐law issues implicated by the sales of these PIFs, including: (i) whether broker‐dealers may solicit donations to such funds and receive compensation for their solicitations; (ii) the effect of the broker‐dealers’ solicitation and receipt of compensation have on securities registration for the PIF or units offered therein under the Securities Act of 1933, the Securities Exchange Act of 1934, or the Investment Company Act of 1940; (iii) whether staff and persons affiliated with the sponsoring charity, including parties assisting them in the marketing of such pooled income funds, also should be permitted to solicit donations; (iv) whether such charities or persons, or parties assisting them in the marketing of such pooled income funds, then should be required to register as broker‐dealers; (v) what securities licenses may be required of the aforementioned parties; and (vi) whether there are ways to design the manner in which third parties other than broker dealers are compensated to resolve any potential issues arising from answers to the previous questions. This article first sets forth the applicable law involved in the analysis and then attempts to answer each of the issues presented above.

Details

Journal of Investment Compliance, vol. 5 no. 2
Type: Research Article
ISSN: 1528-5812

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