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Compares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is examined as well as the problems of such inter‐disciplinary studies. Decision making, target costing and the need for future collaboration are discussed in light of the theory.

This study aims to investigate the impact of seaport efficiency on economic growth in Ghana over the period 2006–2020.

Comprehensive methodology, diverse data analysis techniques, including Augmented Dickey–Fuller tests, autoregressive distributed lag (ARDL) modeling and Granger Causality, were applied to explore the intricate relationship between Seaport Efficiency and Economic Growth.

The findings reveal a statistically significant and positive association between seaport efficiency and GDP, underscoring the crucial role of efficient seaport operations in actively stimulating economic growth. Beyond seaport efficiency, influential factors such as capital, human capital, knowledge spillover and productive capacities were identified, contributing to the dynamics of economic growth.

The Granger Causality Test solidifies seaport efficiency as a robust predictor of GDP fluctuations, emphasizing its significance in economic forecasting. Notably, this study contributes to the existing body of knowledge with its nuanced exploration of the intricate relationship between seaport efficiency and economic growth in the specific context of Ghana.

This study’s implications extend beyond academia, offering invaluable guidance for policymakers and planners. It serves as a comprehensive roadmap for informed decision-making, emphasizing the pivotal role of efficient seaports in charting a trajectory for enduring and resilient economic progress in the nation.

While the broader theme has been explored in existing literature, the uniqueness of this study lies in its specific application to the Ghanaian context. The choice of Ghana, a nation where maritime transport handles over 90% of trade, underscores the significance of understanding seaport efficiency in this regional and economic setting. The study’s originality is reinforced by incorporating diverse economic variables, aligning with recommendations for a comprehensive analysis of factors influencing port performance.

To the extent that management accounting is based on neo‐classical economics, all decision‐making is assumed to be rational, aimed at utility or profit maximisation and all circumstances influencing decisions are accepted as stationary. The approach excludes all social, cultural or historical considerations and is based on perfect information that is freely available. Neo‐classical economics further assumes that minimum government intervention, which is regulated by competition, will result in maximum benefit for society as a whole. This paper aims to determine the extent to which management accounting theory has been based on these limiting assumptions and finds that emerging management accounting theory is increasingly based on alternative, more liberating foundations. This situation is in contrast to management accounting education in South Africa, which remains almost entirely based on neo‐classical economics.

Explores the papers presented at the APIRA 1998 conference which explored accounting history.

What follows is a series of reports by leading scholars on the very successful Second Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference held at the Osaka City University, Japan, 4‐6 August, 1998. This conference was held in association with Accounting, Auditing > Accountability Journal (AAAJ) and followed on from the inaugural APIRA network conference held in Sydney in 1995

The authors assess the suitability of different types of parts presentation devices in a variety of robotic assembly situations.

The purpose of this paper is to provide practitioners of management with a sense of how collaborative team integration processes were required in order to be reasonably successful in attaining the required manufacturability goals. It aims to accomplish this by investigating: the role of team collaborative efforts in high‐technology projects associated with comparing aggressiveness towards and actual achievement on meeting time targets and manufacturing costs; the moderating effects of project‐team autonomy and control issues; and management involvement and top management support activities.

A review of the applied literature on collaborative team integration processes of manufacturers and direct suppliers of the smart card and automatic identification and data capture (AIDC)‐related industry in the USA was conducted. Only project managers and/or their designees were asked to complete the survey. The results of two mailings netted a total of 180 usable questionnaires out of an original sampling frame of 311 (response rate of appropriately 58 percent, with some missing data on a number of variables).

The paper finds that especially the variables of product acceleration, technological uncertainty, complexity, and product newness are traditionally outside the immediate control of the firm's project managers. The team integration variables, as measured by the factor scores of top management. manufacturing involvement, collaborative working environment, and supplier influence, offered the most explained variance in the present study.

By understanding the variety of team performance and integration constructs in high technology‐intensive and manufacturing environments, management may be able to take the steps to become more sensitive to the roles of not isolating team members and being able to relinquish control at the appropriate times in order to enhance manufacturability.

The rapid pace of internet products and web‐enabled services, especially in the high‐technology manufacturing industries, presents new strategic management issues to be addressed in project management. Understanding the many issues associated with project team management and integration within new‐product development/new‐product manufacturability processes may ultimately decrease the cost and promote timely introduction of beneficial commercial developments, if properly managed.

This paper aims to introduce a new design concept for robotic manipulator driven by the special two degrees of freedom (DOF) joints. Joint as a basic but essential component of the robotic manipulator is analysed emphatically.

The proposed robotic manipulator consists of several two-DOF joints and a rotary joint. Each of the two-DOF joints consists of a cylinder pairs driven by two DC motors and a universal joint (U-joint). Both kinematics of the robotic manipulator and the two-DOF joint are analysed. The influence to output ability of the joint in terms of the scale effect of the inclined plane is analysed in ADAMS simulation software. The contrast between the general and the proposed two-DOF joint is also studied. Finally, a physical prototype of the two-DOF joint is developed for experiments.

The kinematic analysis indicates that the joint can achieve omnidirectional deflection motion at a range of ±50° and the robotic manipulator can reach a similar workspace in comparison to the general robotic manipulator. Based on the kinematic analysis, two special motion modes are proposed to endow the two-DOF joint with better motion capabilities. The contrast simulation results between the general and the proposed two-DOF joints suggest that the proposed joint can perform better in the output ability. The experimental results verify the kinematic analysis and motion ability of the proposed two-DOF joint.

A new design concept of a robotic manipulator has been presented and verified. The complete kinematic analysis of a special two-DOF joint and a seven-DOF robotic manipulator have been resolved and verified. Compared with the general two-DOF joint, the proposed two-DOF joint can perform better in output ability.

To design and optimize the traditional aluminum gallium nitride/gallium nitride high electron mobility transistor (HEMT) device in achieving improved performance and current handling capability using the Synopsys’ Sentaurus TCAD tool.

Varying material and physical considerations, specifically investigating the effects of graded barriers, spacer interlayer, material selection for the channel, as well as study of the effects in the physical dimensions of the HEMT, have been extensively carried out.

Critical figure-of-merits, specifically the DC characteristics, 2DEG concentrations and mobility of the heterostructure device, have been evaluated. Significant observations include enhancement of maximum current density by 63 per cent, whereas the electron concentration was found to propagate by 1,020 cm⁻³ in the channel.

This work aims to provide tactical optimization to traditional heterostructure field effect transistors, rendering its application as power amplifiers, Monolithic Microwave Integrated Circuit (MMICs) and Radar, which requires low noise performance and very high radio frequency design operations.

Analysis in covering the breadth and complexity of heterostructure devices has been carefully executed through extensive TCAD modeling, and the end structure obtained has been optimized to provide best performance.

A high-precision gyroscope is an important tool for accurate positioning, and the amplitude stability and frequency tracking ability of the drive control system are important and necessary conditions to ensure the precision of micro-electro-mechanical systems (MEMS) gyroscopes. To improve the precision of MEMS gyroscopes, this paper proposes a method to improve the amplitude stability and frequency tracking ability of a drive control system.

A frequency tracking loop and an amplitude control loop are proposed to improve the frequency tracking ability and amplitude stability of the drive control system for a MEMS gyroscopes. The frequency tracking loop mainly includes a phase detector, a frequency detector and a loop filter. And, the amplitude control loop mainly includes an amplitude detector, a low-pass filter and an amplitude control module. The simulation studies on the frequency tracking loop, amplitude control loop and drive control system composed of these two loops are implemented. The corresponding digital drive control algorithm is realized by the Verilog hardware description language, which is downloaded to the application-specific integrated circuits (ASIC) platform to verify the performances of the proposed method.

The simulation experiments in Matlab/Simulink and tests on the ASIC platform verify that the designed drive control system can keep the amplitude stable and track the driving frequency in real time with high precision.

This study shows a way to design and realize a drive control system for MEMS gyroscopes to improve their tracking ability. It is helpful for improving the precision of MEMS gyroscopes.