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This study examines unexplored horizontal accountability types between public, private and third sector actors within a hybrid organization. The case organization was applying a novel alliance model to generate service paths for heterogeneous clientele consuming cultural, educational, health and social services. It was first to do so in Finland.

This research is on a case study that used documents and interviews to examine the design of the horizontal accountability. The descriptive analysis focused on identifying what type of formal accountability system was designed (i.e. who is the account holder, and who is accountable and for what and why).

An imbalanced accountability system was identified because accountability obligations were unevenly distributed between public, private and third sector actors. The private sector was the most accountable for performance, and the third sector (i.e. voluntary sector) was the least accountable. As account holders, the public, private and third sector actors were judging their conduct as account providers. This created a biased horizontal accountability system. The hybrid's accountability system was dynamic because the contracts made to establish the hybrid included opportunities to change horizontal accountability if future changes to the external environment affect too drastically the potential to achieve the hybrid's goals.

Three new concepts are proposed for studying dysfunctional accountability systems: dynamic, biased and horizontally imbalanced accountability.

This paper aims to present the main results achieved in the frame of the TIVANO national-funded project which may anticipate, in a stepped approach, the evolution and the design of the enabling technologies needed for a hybrid/electric medium altitude long endurance (MALE) unmanned aerial vehicle (UAV) to perform persistent intelligence surveillance reconnaissance (ISR) military operations.

Different architectures of hybrid-propulsion system are analyzed pointing out their operating modes to select the more suitable architecture for the reference aircraft. The selected architecture is further analyzed together with its electric power plant branch focusing on electric system architecture and the selected electric machine. A final comparison between the hybrid and standard propulsion is given at aircraft level.

The use of hybrid propulsion may lead to a reduction of the total aircraft mass and an increase in safety level. However, this result comes together with a reduced performance in climb phase.

This study can be used as a reference for similar studies and it provides a detailed description of propulsion operating modes, power management, electric system and machine architecture.

This study presents a novel application of hybrid propulsion focusing on a three tons class MALE UAV for ISR missions. It provides new operating modes of the propulsion system and a detailed electric architecture of its powertrain branch and machine. Some considerations on noise emissions and infra-red traceability of this propulsion, at aircraft level.

Fragmentation can inhibit joint goals and performance measures. Therefore, the purpose of this study is to investigate the level of fragmentation between public, private and third sectors in a hybrid organization's performance management systems and the effects of this fragmentation to propose hypotheses and new research methods for future studies.

The inductive research design was based on a mixed method approach. As empirical data, a survey, interviews and documents were used in this case study examining a hybrid organization called Welfare Alliance.

The results showed low-level fragmentation in the performance management system of the hybrid. Although the level of fragmentation was low-level, it affected the hybrid's ability to implement joint performance goals and measures. Performance management practices suffered as a consequence.

As a theoretical contribution to research addressing performance management in hybrids, the study proposes new concepts and theoretical hypotheses concerning fragmented performance management systems in hybrids. These theoretical hypotheses propose how performance goals and measures can become fragmented because they isolate service production units and activities from each other. The proposed hypotheses for future studies also attempt to provide explanations for how fragmentation can spread from one management function to another (i.e. from goal setting to performance measurement).

A standalone microgrid (MG) is able to use local renewable resources and reduce the loss in long distance transmission. But the single-phase device in a standalone MG can cause the voltage unbalance condition and additional power loss that reduces the cycle life of battery. This paper proposes an energy management strategy for the battery/supercapacitor (SC) hybrid energy storage system (HESS) to improve the transient performance of bus voltage under unbalanced load condition in a standalone AC microgrid (MG).

The SC has high power density and much more cycling times than battery and thus to be controlled to absorb the transient and unbalanced active power as well as the reactive power under unbalanced condition. Under the proposed energy management design, the battery only needs to generate balanced power to balance the steady state power demand. The energy management strategy for battery/SC HESS in a standalone AC MG is validated in simulation study using PSCAD/EMTDC.

The results show that the energy management strategy of HESS maintains the bus voltage and eliminates the unbalance condition under single-phase load. In addition, with the SC to absorb the reactive power and unbalanced active power, the unnecessary power loss in battery is reduced with shown less accumulate depth of discharge and higher average efficiency.

With this technology, the service life of the HESS can be extended and the total cost can be reduced.

Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.

The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.

Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.

This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.

Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.

The purpose of this study is to hypothesize that cognitive biases such as nostalgia, rosy retrospection, overconfidence, fading-affect bias and prospect theory affect how to serve in the military. The behaviors of those expecting military service and those who have completed the service differ significantly in evaluating the self and social value of the human capital during the military service. This difference corresponds to the predictions of the cognitive-bias literature. The authors test propositions in option framework. This study’s experimental design proposes a novel military system, a hybrid of conscription and voluntary systems. This study’s results are consistent with the hypothesis, option theory and behavioral economics literature.

The authors explore the impact of an emerging technology, blockchain technology, on diverse governance mechanisms and sustainable supply chain practices and how its relationships with the linkage of these elements.

The methodology incorporates a literature review and a qualitative empirical analysis of the Electronic Product Environmental Assessment Tool (EPEAT) standards. Expert opinions from various firms and organizations within the electronics sector are assessed. Through a thematic analysis, the relationships are identified and examined.

Data immutability, transparency and traceability capabilities of blockchain technology enhance the relationship between environmental standards and ecological supply chain sustainability practices. Although immature, the blockchain can influence the governance of supply chain sustainability practices. Immaturity of technology, lack of expertise, sharing information and trust have delayed adoption.

There is limited empirical evidence regarding blockchain's impact on governance mechanisms, specifically hybrid public-private mechanisms and sustainable supply chain practices. The study further evaluates how particular blockchain features may exert varying influences on these aspects and different sustainable supply chain traits. As an exploratory study, it proposes new areas for further research, including how blockchain's traceability function can improve sustainability standard adoption. Additionally, there is a call for integrating blockchain with technologies like IoT and sensors which may influence supply chain governance mechanisms, standards and sustainability practices.