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The purpose of this paper is to present a computationally efficient approach for the stochastic modeling of an inhomogeneous reluctivity of magnetic materials. These materials can be part of electrical machines such as a single-phase transformer (a benchmark example that is considered in this paper). The approach is based on the Karhunen–Loève expansion (KLE). The stochastic model is further used to study the statistics of the self-inductance of the primary coil as a quantity of interest (QoI).

The computation of the KLE requires solving a generalized eigenvalue problem with dense matrices. The eigenvalues and the eigenfunction are computed by using the Lanczos method that needs only matrix vector multiplications. The complexity of performing matrix vector multiplications with dense matrices is reduced by using hierarchical matrices.

The suggested approach is used to study the impact of the spatial variability in the magnetic reluctivity on the QoI. The statistics of this parameter are influenced by the correlation lengths of the random reluctivity. Both, the mean value and the standard deviation increase as the correlation length of the random reluctivity increases.

The KLE, computed by using hierarchical matrices, is used for uncertainty quantification of low frequency electrical machines as a computationally efficient approach in terms of memory requirement, as well as computation time.

We discuss how experimental analysis can be integrated into strategic human resources management (SHRM) research in Africa so as to develop theory and value principles to guide executives.

The model we propose – experiment-based SHRM – is predicated on the use of experimental approaches to demonstrate the value of SHRM and to derive principles that guide research and practice in Africa.

We illustrate how scholars can conduct experiments from an SHRM perspective.

We discuss the strengths and limitations of the model and suggest ways of maximizing its potential.

The technique is a resource for scholars of SHRM in Africa. They can use it to supplement other approaches for studying SHRM.

This chapter discusses a typology of experimental analysis. The lack of such a typology in the context of Africa makes it a valuable contribution. Thus, it fills a contextual gap in the SHRM research methodology literature. It can therefore help graduate students and junior faculty improve their research.

Previously disregarded factors are now included in development theory and practice. A narrow understanding of capital has had profound effects on development as well as on tourism policy and governance. In this framework, purpose-designed tourism for development has been the exception. Contemporary ideas of other forms of capital playing a key role in a broader concept of development are examined, specifically the central function of human and social-institutional capital. Human capital is seen in the light of capabilities, attributes, and knowledge possessed by individuals. Social-institutional capital may empower individuals as it refers to the value of trust and cooperation deriving from formal and informal sets of behavioral rules. This chapter clarifies the foundations of tourism as an instrument for development if tourism policy and governance are designed and implemented within an adequate framework.

Coalitions are informal and interdependent groups of actors operating within organizations, yet their effects in organizations are not widely understood. In this paper, we develop a model of coalition formation and functioning inside organizations. By extrapolating the behavioral intentions (i.e., altruistic or antagonistic) and compositional differences (i.e., supplementary or complementary) among these informal group structures, we classify coalitions into four forms (i.e., lobby, cartel, circle, and alliance), theorizing how each coalition form affects work role innovation, resource allocations, and work performance. Our conceptualization helps clarify previous theoretical inconsistencies and establish an agenda for the study of coalitions at work. Furthermore, this paper provides insights into the ways that coalitions support or impede the organization’s objectives.

The purpose of this paper is to examine the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital.

The paper takes the form of a literature review.

The paper demonstrates that the commodification of intellectual capital, rather than solving the contradictions accompanying market value maximisation, simply shifts these contradictions to a new location.

The wide range of intellectual capital definitions, frameworks, and indices allow firms to choose intellectual capital reporting which will justify maximising their market value, resulting in the construction of data in intellectual capital reporting that hides the reality of the commodification of labour.

Commodification of labour through intellectual capital practices is useful to regulators in policy making and accounting standard setting.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

This chapter does three things. First, it estimates regional gross domestic product (GDP) for three different geographical levels in Switzerland (97 micro regions, 16 labor market basins, and 3 large regions). Second, it analyzes the evolution of regional inequality relying on a heuristic model inspired by Williamson (1965), which features an initial growth impulse in one or several core regions and subsequent diffusion. Third, it uses index number theory to decompose regional inequality into three different effects: sectoral structure, productivity, and comparative advantage.

The results can be summarized as follows: As a consequence of the existence of multiple core regions, Swiss regional inequality has been comparatively low at higher geographical levels. Spatial diffusion of economic growth occurred across different parts of the country and within different labor market regions. This resulted in a bell-shaped evolution of regional inequality at the micro regional level and convergence at higher geographical levels. In early and in late stages of the development process, productivity differentials were the main drivers of inequality, whereas economic structure was determinant between 1888 and 1941. The poorest regions suffered from comparative disadvantage, that is, they were specialized in the vary sector (agriculture), where their relative productivity was comparatively lowest.

This chapter explores genderwashing in the context of exclusive talent management (ETM) and defensive diversity management (DDM). It makes the counter intuitive argument that ETM is a misnomer in that it privileges maintenance of an organizational hierarchy based on social identity over the development of talent. Further, DDM is a genderwashing tool, enabling organizations to fend off criticism through symbolic diversity, equity, and inclusion (DEI) initiatives while enacting discourses that legitimate structures, practices, and norms that produce a status hierarchy based on social identities. A genderwashing perspective reveals this contradiction and spotlights the uncomfortable reality of workplace inequalities. It also shows that operating within boundaries set by the status quo renders DDM ineffective in removing the real career impediments faced by women and members of minoritized groups (MMG). A transformative diversity management (TDM) approach is needed to confront these realities and enable organizations to support the career aspirations of women and MMG.