Kirstin Hubrich and Timo Teräsvirta
This survey focuses on two families of nonlinear vector time series models, the family of vector threshold regression (VTR) models and that of vector smooth transition regression…
Abstract
This survey focuses on two families of nonlinear vector time series models, the family of vector threshold regression (VTR) models and that of vector smooth transition regression (VSTR) models. These two model classes contain incomplete models in the sense that strongly exogeneous variables are allowed in the equations. The emphasis is on stationary models, but the considerations also include nonstationary VTR and VSTR models with cointegrated variables. Model specification, estimation and evaluation is considered, and the use of the models illustrated by macroeconomic examples from the literature.
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Josep Garcia-Blandon, Josep Maria Argiles Bosch and Monica Martinez-Blasco
This chapter investigates whether earnings management activities increase the likelihood of receiving a qualified audit report. We have carried out this study with a sample of…
Abstract
This chapter investigates whether earnings management activities increase the likelihood of receiving a qualified audit report. We have carried out this study with a sample of Spanish companies for the period 2001–2009. Previous research on the issue is not only scarce but also suffers from methodological pitfalls. In all cases, researchers have followed a matched sample approach without considering the implications of such approach for the statistical analysis. Despite its great popularity among researchers in accounting, the use of matched-based sampling is susceptible to produce technical errors in the statistical analysis. The main problem consists in the generalization of results obtained with a nonrandom sample to the whole population of firms. Our results do not show a significant relationship between EM and qualified audit reports. We have also addressed whether the international financial crisis has affected our results and concluded that Spanish companies seem to have used EM during the crisis to push down earnings, probably expecting to take advantage of the positive earnings surprises during the postcrisis period. Nevertheless, the financial crisis has not changed the nature of the EM-qualified opinions relationship.
T. Watts and C.J. McNair‐Connolly
Focusing on how performance management systems support control, this article seeks to provide two “next‐generation” performance scorecards – the Performance Wheel, suitable for…
Abstract
Purpose
Focusing on how performance management systems support control, this article seeks to provide two “next‐generation” performance scorecards – the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique requirements of small business. This development considers the historical development, increasing variety and often the poorly integrated status of performance measurement systems – one of business management's most important tools.
Design/methodology/approach
The paper considers the issues of various performance measurement models – the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard – through the integration of perspectives, metrics and terminology. Further, it integrates the emphases of different approaches into a menu from which each enterprise can select the wisest option.
Findings
The Performance Wheel and the Small Business Performance Pyramid suggest these seemingly different models of control can be reduced to one overarching model. It incorporates and addresses the identified weaknesses of previous models and provides a comprehensive model of performance management that can be adapted to meet the needs of any form of enterprise – small to large, service to not‐for‐profit to manufacturing.
Research limitations/implications
The implication for business is the development of two equally important models that allow the optimal application of practice to align with organizational‐specific decision making.
Originality/value
These new models overcome the “top‐down” or “bottom‐up” shortcomings of popular systems, incorporate the insights of enterprise control and integrate the importance of mission, strategy, critical success factors and key performance indicators as they apply to organizations.
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Isil Yazar, Emre Kiyak, Fikret Caliskan and T. Hikmet Karakoc
This paper aims to present a nonlinear mathematical model of a small-scale turbojet aeroengine and also a speed controller design that is conducted for the constructed nonlinear…
Abstract
Purpose
This paper aims to present a nonlinear mathematical model of a small-scale turbojet aeroengine and also a speed controller design that is conducted for the constructed nonlinear mathematical model.
Design/methodology/approach
In the nonlinear mathematical model of the turbojet engine, temperature, rotational speed, mass flow, pressure and other parameters are generated using thermodynamic equations (e.g. mass, energy and momentum conservation laws) and some algebraic equations. In calculation of the performance parameters, adaptive neuro fuzzy inference system (ANFIS) method is preferred in related components. All calculated values from the mathematical model are then compared with the cycle data of the turbojet engine. Because of the single variable control need and effect of noise factor, modified proportional–integral–derivative (PID) controller is treated for speed control. For whole operation envelope, various PID structures are designed individually, according to the operating points. These controller structures are then combined via gain-scheduling approach and integrated to the nonlinear engine model. Simulations are performed on MATLAB/Simulink environment for design and off-design operating points between idle to maximum thrust levels.
Findings
The cascade structure (proposed nonlinear engine aero-thermal model and speed controller) is simulated and tested at various operating points of the engine and for different transient conditions. Simulation results show that the transitions between the operating points are found successfully. Furthermore, the controller is effective for steady-state load changes. It is suggested to be used in real-time engine applications.
Research limitations/implications
Because of limited data, only speed control is treated and simulated.
Practical implications
It can be used as an application in the industry easily.
Originality/value
First point of novelty in the paper is in calculation of the performance parameters of compressor and turbine components. ANFIS method is preferred to predict performance parameters in related components. Second novelty in the paper can be seen in speed controller design part. Because of the single variable control need and effect of noise factor, modified PID is treated.
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Jonathan Glazzard and Anthea Rose
The detrimental effects of increased workloads and high-stakes accountability that impact on teachers’ job satisfaction and wellbeing have been well documented in the…
Abstract
The detrimental effects of increased workloads and high-stakes accountability that impact on teachers’ job satisfaction and wellbeing have been well documented in the international literature (Holloway et al., 2017; Perryman et al., 2011). This chapter will explore the factors which influence staff mental health and wellbeing in schools. The authors unpack issues of burnout, job satisfaction and teacher attrition. The authors consider the concept of teacher resilience by situating resilience within a socio-ecological framework. Specifically, the authors draw on Greenfield’s (2015) model of teacher resilience. The authors draw on our own research to explore the relationship between staff wellbeing and student wellbeing (Glazzard & Rose, 2020). In addition, the authors consider the specific issues related to the wellbeing of school leaders.
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Climate change and the COVID-19 pandemic are complex and have multifaceted effects on countries in an unpredictable and unprecedented manner. While both COVID-19 and the climate…
Abstract
Climate change and the COVID-19 pandemic are complex and have multifaceted effects on countries in an unpredictable and unprecedented manner. While both COVID-19 and the climate crisis share similarities, they also have some notable differences. Being both systemic in nature with knock-on and cascading effects that propagate due to high connectedness of countries, COVID-19, however, presents imminent and directly visible dangers, while the risks from climate change are gradual, cumulative and often distributed dangers. Climate change has more significant medium and long-term impacts which are likely to worsen over time. There is no vaccine for climate change compared to COVID-19. In addition, those most affected by extreme climatic conditions have usually contributed the least to the root causes of the crisis. This is in fact the case of island economies. The chapter thus investigates into the vulnerability and resilience of 38 Small Islands Developing States (SIDs) to both shocks. Adopting a comprehensive conceptual framework and data on various indices from the literature and global databases, we assess the COVID-19 and climate change vulnerabilities of SIDs on multiple fronts. The results first reveal a higher vulnerability across all dimensions for the Pacific islands compared to the other islands in the sample. There is also evidence of a weak correlation between climate change risk and the COVID-19 pandemic confirming our premise that there are marked differences between these two shocks and their impacts on island communities.
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Based on a case study of the ‘regeneration’ of the ‘Five Estates’ of Peckham, a neighbourhood located in south-east London, this chapter considers the social implications of urban…
Abstract
Purpose
Based on a case study of the ‘regeneration’ of the ‘Five Estates’ of Peckham, a neighbourhood located in south-east London, this chapter considers the social implications of urban ‘regeneration’ processes from an anthropological perspective centred on concepts of waste and value and highlights the emotional turmoil and personal disruption that individuals affected by regeneration plans routinely experience.
Methodology/approach
An ethnographic approach is used based on participant observation, unstructured and semi-structured interviews as well as limited archival research. Life histories are central to the methodology and these result in the substantial use of long quotes from respondents, to highlight the ways in which they framed the issues as well as their opinions.
Findings
The chapter shows how urban regeneration processes that involve displacements and demolitions deeply affect the lives of estate residents. In juxtaposing the voices and experiences of local politicians, officers and residents it sheds light on the ways in which the values and interests of some individuals — those invested with more power, ultimately — ended up shaping regenerated landscapes. At the same time, the homes and communities valued by the residents who lived in them were demolished, removed and destroyed. They were wasted, literally and symbolically, erased from the landscape, their claims to it denied and ultimately forgotten.
Social implications
The chapter highlights how while the rhetoric of regeneration strives to portray these developments as improvement and renewal, the ethnographic evidence shows instead the other side of urban regeneration as wasting both communities and urban landscapes resulting in ‘state-led gentrification’.
Originality/value
Thinking about regeneration and recycling through waste and value allows us to consider these processes in a novel way: at a micro level we can look at the ways in which individuals attribute to and recognise value in different sets of objects and social relationships. At the macro level we can then observe how the power dynamics that shaped the situation resulted in only a specific view and set of values to be enacted and respected, while all others were silenced, wasted and literally expelled from Peckham.
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Neil J. MacKinnon and Dawn T. Robinson
To provide a comprehensive review of theoretical and research advances in affect control theory from 1988 to 2013 for academic and student researchers in social psychology.
Abstract
Purpose
To provide a comprehensive review of theoretical and research advances in affect control theory from 1988 to 2013 for academic and student researchers in social psychology.
Design/Methodology/Approach
Against the background of a concise history of affect control theory from its beginnings in the 1960s to its maturation in the late 1980s, a comprehensive review of research and publications in the last 25 years is reported in five sections: Theoretical Advances (e.g., self and institutions, nonverbal behavior, neuroscience, artificial intelligence); Technological Advances (e.g., electronic data collection, computer simulations, cultural surveys, equation refinement, small groups analysis); Cross-Cultural Research (archived data and published analyses); Empirical Tests of the Theory; and Substantive Applications (e.g., emotions, social and cultural change, occupations/work, politics, gender/ideology/subcultures, deviance, criminology, stereotyping, physiological behavior).
Findings
Reveals an impressive number of publications in this area, including over 120 articles and chapters and four major books, and a great deal of cross-cultural research, including European, Asian, and Middle-Asian cultures.
Research Limitation/Implications (if applicable)
Because of limitations of space, the review does not cover the large number of theses, dissertations, and research reports.
Originality/Value
No other review of affect control theory with this scope and detail exists.
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Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects…
Abstract
Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.