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Article
Publication date: 1 February 1994

TRANSITION MATRIX COMPUTATION FOR A PERIODICALLY TIME‐VARYING SYSTEM

A.O.M. SALEH and M.A. LAUGHTON

A quantitative method for the estimation of the discrete transition matrix is developed for the periodic time‐varying system of state differential equations governing…

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Abstract

A quantitative method for the estimation of the discrete transition matrix is developed for the periodic time‐varying system of state differential equations governing electrical synchronous machine behaviour. The approach allows the eigensystem of this transition matrix to be calculated to an arbitrary accuracy without significant added computational burden by using modal structural properties of the state‐space equations.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 13 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/eb010126
ISSN: 0332-1649

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Article
Publication date: 1 January 1989

EFFICIENCY OF HIERARCHIC AGGLOMERATIVE CLUSTERING USING THE ICL DISTRIBUTED ARRAY PROCESSOR

EDIE M. RASMUSSEN and PETER WILLETT

The implementation of hierarchic agglomerative methods of cluster anlaysis for large datasets is very demanding of computational resources when implemented on conventional…

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Abstract

The implementation of hierarchic agglomerative methods of cluster anlaysis for large datasets is very demanding of computational resources when implemented on conventional computers. The ICL Distributed Array Processor (DAP) allows many of the scanning and matching operations required in clustering to be carried out in parallel. Experiments are described using the single linkage and Ward's hierarchical agglomerative clustering methods on both real and simulated datasets. Clustering runs on the DAP are compared with the most efficient algorithms currently available implemented on an IBM 3083 BX. The DAP is found to be 2.9–7.9 times as fast as the IBM, the exact degree of speed‐up depending on the size of the dataset, the clustering method, and the serial clustering algorithm that is used. An analysis of the cycle times of the two machines is presented which suggests that further, very substantial speed‐ups could be obtained from array processors of this type if they were to be based on more powerful processing elements.

Details

Journal of Documentation, vol. 45 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/eb026836
ISSN: 0022-0418

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Article
Publication date: 1 April 1999

Extending the boundaries of annual reporting: A challenge to the accountant and her profession

Pamela Edwards, Frank K Birkin and David G Woodward

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical…

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Abstract

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence about data collection and reporting in some organisations shows that the current scope of mainstream accounting may be too narrow. Drawing especially on environmental accounting initiatives, the paper discusses where the boundaries of accounting and annual reporting are currently set, and whether the accounting profession can respond proactively to push the boundaries of corporate reporting to reflect performance in more all‐embracing ways.

Details

Journal of Applied Accounting Research, vol. 5 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/96754269980000783
ISSN: 0967-5426

Keywords

  • Non‐traditional reporting
  • Environmental accounting
  • User needs

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Article
Publication date: 11 September 2017

Auditor switching and audit fee discounting: the Iranian experience

Fakhroddin MohammadRezaei and Norman Mohd-Saleh

The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following…

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Abstract

Purpose

The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following audit market liberalization in 2001 has resulted in a rapid increase in auditor switching and reduces the relative bargaining power of auditors compared to the clients. It is expected that auditor switching results in fee discounting because the relative bargaining power of an auditor (client) is likely to be at the minimum (maximum) point during the initial period of engagement. Since the increased bargaining power of a client in initial year seems to be different in the case of different type of auditor switching (from a state auditor to a private and from a private auditor to another), the magnitude of fee discounting is expected to be different.

Design/methodology/approach

The objective is tested using a sample of 1,022 firm-year observations between 2001 and 2010. This study applies the multivariate regression model using the first difference specification of audit fee as a dependent variable.

Findings

Multivariate analysis reveals that auditor switching results in 14 percent of fee discounting. In addition, the results show that 18 and 13 percent of fees discounting during the initial year of engagement arise from cases of auditor switching involving a change from state auditors to private auditors, and a change from one private auditor to another, respectively. The findings support bargaining power view explanation in relation to audit fees discounting in initial year engagement.

Originality/value

This study is the first to examine the impact of auditor switching (and analyzed different types of auditor switching) on audit fee discounting using the bargaining power view.

Details

Asian Review of Accounting, vol. 25 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/ARA-06-2016-0070
ISSN: 1321-7348

Keywords

  • Iran
  • Bargaining power
  • Auditor switching
  • Fee discounting

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Article
Publication date: 7 October 2019

Enhancement of the performance of bubble absorber using hybrid nanofluid as a cooled absorption system

Rawya Ben Jaballah, Mohamed Bechir Ben Hamida, Jehad Saleh and Mohammed A. Almeshaal

The purpose of this paper is to investigate the enhancement of the performance of bubble absorber using hybrid nanofluid as a cooled NH3/H2O absorption system to reduce…

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Abstract

Purpose

The purpose of this paper is to investigate the enhancement of the performance of bubble absorber using hybrid nanofluid as a cooled NH3/H2O absorption system to reduce their size and to find the best fitting model. A numerical model for ammonia-water bubble absorber was developed to show the influence of operating conditions and design parameters on the absorber performance.

Design/methodology/approach

A finite difference numerical method is used to solve the numerical model. The model is subjected to the inlet conditions of liquid, vapor and coolant flow regimes. The absorber modeling was divided into small elements along the absorber length.

Findings

The model proposed is validated with previously published works. Then agreement between the both is considered as good.

Research limitations/implications

Numerical results/The use of hybrid nanofluids.

Originality/value

The results showed that the hybrid nanofluid is the best cooling medium. Very high heat transfer rates are obtained because of the high thermal conductivity and specific heat of hybrid nanofluid, and consequently, the absorber size decreases. It was also found that the absorber thermal load and the mass absorption flux increase with increasing of solid volume fraction. Also, the existence of an optimal absorber length was revealed, required for complete absorption when using hybrid nanofluid as a cooling medium. It is recommended that using hybrid nanofluid to remove the heat from the absorber is the best candidate for NH3/H2O absorption performance enhancement.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 10
Type: Research Article
DOI: https://doi.org/10.1108/HFF-05-2018-0212
ISSN: 0961-5539

Keywords

  • Hybrid nanofluid
  • Absorber thermal load
  • Ammonia-water
  • Bubble absorber
  • Mass absorption flux

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Article
Publication date: 7 October 2019

Performance investigation of a solar-driven ejector refrigeration cycle

B. Saleh, Ayman A. Aly, M. Alsehli, M.M. Bassuoni and A. Elfasakhany

This paper aims to investigate the performance and working fluids screening for an ejector refrigeration cycle (ERC) activated by solar energy. Several common and new…

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Abstract

Purpose

This paper aims to investigate the performance and working fluids screening for an ejector refrigeration cycle (ERC) activated by solar energy. Several common and new hydrofluorocarbons, hydrocarbons, hydrofluoroolefins and hydrofluoroethers are proposed as refrigerants for the ERC to determine the most appropriate one.

Design/methodology/approach

The ejector performance is characterized by the ejector area ratio (EAR) and entrainment ratio (ω), while the cycle performance is described by the coefficient of performance (COP). The influences of many working parameters like the evaporator, condenser and generator temperatures on the ejector and cycle performances are investigated for all candidates as well.

Findings

The results indicate that the best ejector and cycle performances are attained with the highest critical temperature dry refrigerant, i.e. R601 under all studied working conditions. From the perspective of energy efficiency and environmental issues, R601 can be considered the most appropriate working fluid amongst all candidates. However, extra attention should be considered against its flammability. The maximum COP, the corresponding ω and the necessary EAR using R601 are 0.743, 1.02 and 15.5, respectively, with 25 ºC condenser temperature and the typical values for the rest operating conditions.

Originality/value

Many common and new hydrofluorocarbons, hydrocarbons, hydrofluoroolefins and hydrofluoroethers are suggested as working fluids for the ERC to determine the most appropriate one. The mixing process inside the ejector constant-area section is assumed constant-pressure process.

Details

World Journal of Engineering, vol. 16 no. 5
Type: Research Article
DOI: https://doi.org/10.1108/WJE-03-2019-0088
ISSN: 1708-5284

Keywords

  • Solar energy
  • Ejector refrigeration cycle
  • Entrainment ratio
  • Working fluids

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Article
Publication date: 4 January 2021

Doing good does you good? The financial impact of individual CSR dimensions: A Malaysian context

Kim-Lim Tan, Jie Min Ho, Rita Pidani and Archana Das Goveravaram

Although corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the…

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Abstract

Purpose

Although corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the relationship between the specific dimension of CSR and CFP among Malaysian public-listed companies. Through literature review, it has been found that the CSR-CFP studies conducted in Malaysia have omitted the role of workplace diversity dimension in contribution to CFP. Failure to consider this variable may risk misrepresenting the relationship between CSR and CFP, thereby preclude consensus on the direction of the relationship between the variables. The purpose of this study is to investigate the relationship between individual CSR dimensions and CFP.

Design Methodology Approach

By using the CSR dimension disclosure-scoring method and cross-sectional data analysis, this research has conducted a content analysis on annual reports of the sample companies to evaluate the influence of CSR practices on companies’ profitability during 2015.

Findings

The results show that companies displaying CSR behavior are associated with higher CFP. That is to say, there is a positive relationship between CSR and CFP. However, the result has further revealed that the five CSR dimensions in isolation would differently associate with the two proxies of CFP.

Originality Value

To the best of the authors’ knowledge, this is the first study in Malaysia that considers workplace diversity issues as one of the dimensions of CSR. The findings will thus bring new insights into CSR application in Malaysia and its association with the CFP.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/SRJ-04-2020-0146
ISSN: 1747-1117

Keywords

  • Profitability
  • Malaysia
  • CSR
  • Institutional theory
  • CFP

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Article
Publication date: 25 September 2020

The effect of board multiple directorships and CEO characteristics on firm performance: evidence from Palestine

Mohammed W.A. Saleh, Rabee Shurafa, Siti Norwahida Shukeri, Abdulnasr Ibrahim Nour and Zaharaddeen Salisu Maigosh

The purpose of this study is to empirically examine the effect of board multiple directorships and chief executive officer (CEO) characteristics on firm performance among…

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Abstract

Purpose

The purpose of this study is to empirically examine the effect of board multiple directorships and chief executive officer (CEO) characteristics on firm performance among nonfinancial firms listed on the Palestine Security Exchange (PSE) during the period from 2009 to 2016.

Design/methodology/approach

Based on 200 observations, this study utilizes panel data to examine the effect of the predictors on firm performance measured by return on assets. The analysis is repeated using the return on equity and two regression methods to evaluate the robustness of the main analysis (pooled regression, and backward stepwise regression analysis).

Findings

The results show that the “busyness” of a CEO reduces their effectiveness and is associated with losses in the companies where they are in charge. On the other hand, the results show that CEO tenure, CEO experience and CEO political connections have a positive effect on corporate performance.

Originality/value

This study is timely given that the practice of multiple directorships is widely common among firms in developing countries. Prior research in Palestine has not investigated the role of multiple directorships and the CEO characteristics on corporate outcomes. This study provides a picture of the potential benefits to firms, policymakers and professional bodies from considering CEO variables. The findings of such an examination can help them to set up suitable policies and enhance the role and the quality of the CEO in firms.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/JAEE-12-2019-0231
ISSN: 2042-1168

Keywords

  • Multiple directorships
  • Busy CEO
  • CEO tenure
  • CEO financial experience
  • CEO political connection

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Article
Publication date: 1 August 2010

Driving cycle for motorcycles in modern cities: case studies of Edinburgh and Delhi

Wafaa Saleh, Ravindra Kumar and Añil Sharma

Driving cycle is an essential requirement to evaluate the exhaust emissions of various types of vehicles on the chassis dynamometer test. This study presents a real world…

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Abstract

Driving cycle is an essential requirement to evaluate the exhaust emissions of various types of vehicles on the chassis dynamometer test. This study presents a real world comparison of the driving cycles of Edinburgh motorcycles in two world cities; Edinburgh in Scotland and Delhi in India. The two driving cycles (EMDC & DMDC) driving cycle (EMDC) that were was developed through the analysis of experimental data. This data was collected from trips on a number of routes in each city. In Edinburgh, five different routes between the home addresses in the surrounding areas and place of work at Edinburgh Napier University in Edinburgh were selected. In Delhi data were collected in East Delhi (Geeta Calony) to Central Delhi (Raisena Road). The data collected data was divided into two categories of urban and rural roads in the case of Edinburgh while it was only the urban route in Delhi.. Forty four trips were made on the five designated routes in both urban and rural areas and 12 trips were made in Delhi. The aims of the study were to assess the various parameters (i.e. motorcycle speed, cruise, accelerations and decelerations and percentage time spent in idling) and their statistical validity over total trip lengths for producing a real world EMDC in each of the two cities. The results show that EMDC in Edinburgh, the EMDC has a cycle length of 770 and 656 seconds for urban and rural trips, respectively, which was found more than ECE cycle length. Time spent in acceleration and deceleration modes were found to be significantly higher than any other driving cycle reported to date for motorcycles, reflecting a typical characteristic of the driving cycle in Edinburgh; this was presumably due to diverse driving conditions of motorcycles in the city. In Delhi on the other hand, the DMDC has a cycle length of 847.5 seconds for the urban trips, which higher than that of the EMDC length. The overall percentage time spent in acceleration in Delhi was higher than that of Edinburgh while the time spent in deceleration was lower in Delhi. The overall average speed in the case of Delhi was slightly higher than that of Edinburgh.

Details

World Journal of Science, Technology and Sustainable Development, vol. 7 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/20425945201000017
ISSN: 2042-5945

Keywords

  • Motorcycle driving cycle
  • Edinburgh
  • Delhi
  • GPS
  • Vehicle‐operating modes

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Book part
Publication date: 14 October 2009

Vehicle Design and Protective Devices

Rune Elvik, Alena Høye, Truls Vaa and Michael Sørensen

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Abstract

Details

The Handbook of Road Safety Measures
Type: Book
DOI: https://doi.org/10.1108/9781848552517-010
ISBN: 978-1-84855-250-0

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