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Article
Publication date: 1 April 2006

Stephan Kunckel and M. Liese

The paper aims to cover a numerical routine design calculation module for treating the magnetic circuit of hydrogenerators.

Abstract

Purpose

The paper aims to cover a numerical routine design calculation module for treating the magnetic circuit of hydrogenerators.

Design/methodology/approach

A leading manufacturer of hydrogenerators proposed to overcome the standstill in the development of conventional design calculation tools by replacing his existing program module for treating the magnetic circuit of hydrogenerators by a new one based on numerical algorithms. The new module should use the existing interfaces and not change the scope of the existing design program providing hundreds of additional design results. Fulfilling these requirements the numerical calculation module using an enhanced finite integral method had to be self‐organising with regard to everything, e.g. the grid system generation for discretising the calculation area, the handling of the input data including the currents driving the magnetic field, the handling of the boundary conditions and the iterative load case treatment providing the field current producing exactly the required terminal voltage and factor at the machine terminals. Efforts were made for employing grid generation techniques, numerical algorithms and various iteration strategies which were easy to handle and to minimize the calculation time.

Findings

The effort necessary for automating the calculation approach so that interference of a numerical field calculation expert is unnecessary was found to be more challenging than handling the numerical algorithms.

Practical implications

The program module is ready for implementation.

Originality/value

The paper describes the transfer of numerical field calculation software into existing tools for routine design calculations.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 25 no. 2
Type: Research Article
ISSN: 0332-1649

Keywords

Book part
Publication date: 18 April 2015

Pavel Illich Popov

This chapter offers the first full translation from Russian to English of the Balance of the National Economy of the USSR, 192426’s first chapter. Involving 12 authors and…

Abstract

This chapter offers the first full translation from Russian to English of the Balance of the National Economy of the USSR, 192426’s first chapter. Involving 12 authors and composed of 21 chapters, the Balance is a collective work published in June 1926 in Moscow by the Soviet Central Statistical Administration under the scientific supervision of its former director, Pavel Illich Popov (1872–1950). In this first chapter, titled ‘Studying the Balance of the National Economy: An Introduction’, Popov set the theoretical foundations of what might be considered as the first modern national accounting system and paved the way to multisector macroeconometric modelling.

Article
Publication date: 17 November 2023

Moutaz Abojeib, Mohammad Ghaith Mahaini and Mhd Osama Alchaar

This paper aims to investigate the zakat disclosure of Islamic banks at the global level. It is important for depositors and shareholders of Islamic banks to know whether the bank…

Abstract

Purpose

This paper aims to investigate the zakat disclosure of Islamic banks at the global level. It is important for depositors and shareholders of Islamic banks to know whether the bank is paying zakat on their behalf or not. Additionally, disclosing the calculation method used is also necessary to eliminate uncertainties resulting from ambiguous reporting that can mislead the stakeholders. This issue becomes more obvious when considering that depositors and shareholders may have different accounts with different Islamic banks, which makes it quite confusing to have multiple ways of zakat calculation or different approaches on who is the party that pays it. This study analyzes the current practices across 13 countries and recommends best practices.

Design/methodology/approach

The objective of the paper objective is achieved through analyzing the annual reports of 34 Islamic banks in 13 countries for the years 2014 and 2019. It further quantifies the zakat disclosure by constructing a zakat disclosure index. This index considers the disclosure of four major constituents covering the amount and the responsibility for payment, the calculation method, the involvement of the Shariah board and the zakat duty on investment account holders. For further robustness, this study is further supported by content analysis measures using the zakat word count in annual reports.

Findings

The results indicate a major issue in zakat disclosure. The overall average of disclosure index is low. Most of the banks disclose limited information about zakat, such as the amount and the responsibility for payment, in their annual reports. Less than 40% of the examined banks disclose information about the role of the Shariah board in zakat calculation, and a very limited number of banks (9%) are found to disclose enough details about the zakat calculation method. Furthermore, none of the examined banks mentions the zakat due for the investment accounts. Overall, zakat disclosure of most of the banks, whether following Accounting and Auditing Organization for Islamic Financial Institutions or otherwise, are found to be not up to the expected best practices.

Research limitations/implications

Among the limitations of this study is the sole dependence on annual reports of Islamic banks without considering other means that banks might be using to communicate zakat-related matters to stakeholders. Examples of such means include a website, social media and other direct or indirect marketing materials. Additionally, the results of this study shall not be overgeneralized regarding differences between countries because the sample does not include all Islamic banks in the selected country. Future research may use the proposed zakat disclosure index on a country-specific data sample.

Practical implications

The findings have significant implications as they raise a serious concern regarding the sufficiency of the Islamic banks’ disclosure about a core area of their responsibility, that is, the zakat. The index developed can be a tentative measure of zakat disclosure transparency pending further review. The result further suggests looking at the composition of members of Shariah boards to include at least one member with a sound accounting background. Zakat is a religious duty; therefore, a perceived lack of transparency on the amount, method of calculation and how the zakat is paid may affect the future injection of capital into Islamic banks.

Originality/value

An important contribution of this paper lies in the fact that the collected data is not provided in any available database. Rather, it is manually captured from the individual annual reports of reviewed Islamic banks. Further, this paper proposes an index to measure the zakat disclosure at bank and country levels.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Book part
Publication date: 3 December 2018

Rosolino A. Candela

During the socialist calculation debate, Ludwig von Mises and F. A. Hayek made a positive argument regarding the impossibility of economic calculation under socialism. In this…

Abstract

During the socialist calculation debate, Ludwig von Mises and F. A. Hayek made a positive argument regarding the impossibility of economic calculation under socialism. In this study, I argue that the arguments made by Mises and Hayek have normative implications for capitalism. I do so by drawing an analogy between an Austrian account of the market process and a neo-Aristotelian account of human flourishing. Neither economic calculation follows passively from implementing a set of profit-maximizing rules nor does human flourishing follow passively from following a set of universal moral norms (be they of utilitarian, deontological, or natural law inspiration). Both economic calculation and human flourishing are inherently based on individual acts of knowledge creation, actualized only by self-directed individuals. In both cases, the creation of such knowledge is both contextual and specific to the unique circumstances of each individual of a particular time and place. Therefore, to assume that such knowledge exists ex ante, and is objective and transpersonal across time, place, and institutional context renders both economic calculation and human flourishing into a technological problem of given means and given ends, in essence defining both activities out of existence. The possibility of economic calculation and human flourishing are therefore dependent upon a political/legal order that protects the possibility of self-directed knowledge creation in both the economic and moral realms, that is, to say an institutional framework of private property rights.

Details

Austrian Economics: The Next Generation
Type: Book
ISBN: 978-1-78756-577-7

Keywords

Book part
Publication date: 25 August 2021

Alexander Linsbichler

Austrian economist Ludwig Mises’s central role in the socialist calculation debates has been consensually acknowledged since the early 1920s. Yet, only recently Nemeth, O’Neill…

Abstract

Austrian economist Ludwig Mises’s central role in the socialist calculation debates has been consensually acknowledged since the early 1920s. Yet, only recently Nemeth, O’Neill, Uebel, and others have drawn particular attention to Mises’s encounter with logical empiricist Otto Neurath. Despite several surprising agreements, Neurath and Mises certainly provide different answers to the questions “what is meant by rational economic theory” (Neurath) and whether “socialism is the abolition of rational economy” (Mises). Previous accounts and evaluations of the exchange between Neurath and Mises suffer from attaching little regard to their idiosyncratic uses of the term “rational.” The paper at hand reconstructs and critically compares the different conceptions of rationality defended by Neurath and Mises. The author presents two different resolutions to a detected tension in Mises’s deliberations on rationality: the first is implicit in Neurath’s, O’Neill’s, and Salerno’s reading of Mises and faces several interpretational problems; the author proposes a divergent interpretation. Based on the reconstructions of Neurath’s and Mises’s conceptions of rationality, the author suggests some implications with respect to Viennese Late Enlightenment and the socialist calculation debates.

Details

Research in the History of Economic Thought and Methodology: Including A Symposium on Carl Menger at the Centenary of His Death
Type: Book
ISBN: 978-1-80071-144-0

Keywords

Article
Publication date: 22 September 2023

Yue Wang, Han Zhao, Haiyue Yang and Xiangshuai Song

The visible time window (VTW) calculation of satellites to ground targets is significant for Earth observation satellites' operation management and control. With the improvement…

Abstract

Purpose

The visible time window (VTW) calculation of satellites to ground targets is significant for Earth observation satellites' operation management and control. With the improvement of satellite maneuvering capability and the complexity of on-orbit observation tasks, the traditional VTW calculation methods can no longer meet the demands of satellite operation management and control due to a large amount of calculation and low efficiency. The purpose of this study is to propose a fast VTW calculation method based on map segmentation named map segmentation method (MSM), to improve the calculation efficiency, and further solve this problem.

Design/methodology/approach

The main feature of the MSM method is to segment the map and subsatellite trajectories and traverse the subsatellite points within a specific range around the target, significantly reducing the search space and the amount of computation and improving computational efficiency.

Findings

Numerical simulations for two satellite orbits are implemented to verify the feasibility of the proposed VTW calculation method, and the traditional traversal method (TM) is also performed for comparative analysis. The results show that the proposed method can obtain the same VTW, using less calculation time than the TM. The computational efficiency is significantly improved, especially for many tasks. The calculation time of observing 500 targets is saved by more than 70%, indicating a broad application prospect.

Originality/value

This paper proposes an original VTW calculation method based on map segmentation to improve the calculation efficiency. The simulation scenarios are designed to verify the accuracy and effectiveness of the proposed method, and the observation targets are randomly distributed on the map. For comparative analysis, the TM is also performed under the same simulation conditions.

Details

Aircraft Engineering and Aerospace Technology, vol. 95 no. 10
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 3 October 2022

Xiaofeng Li, Xiaoxue Liu, Xiangwei Li, Weidong He and Hanfei Guo

The purpose of this paper is to propose an improved method which can shorten the calculation time and improve the calculation efficiency under the premise of ensuring the…

Abstract

Purpose

The purpose of this paper is to propose an improved method which can shorten the calculation time and improve the calculation efficiency under the premise of ensuring the calculation accuracy for calculating the response of dynamic systems with periodic time-varying characteristics.

Design/methodology/approach

An improved method is proposed based on Runge–Kutta method according to the composition characteristics of the state space matrix and the external load vector formed by the reduction of the dynamic equation of the periodic time-varying system. The recursive scheme of the holistic matrix of the system using the Runge–Kutta method is improved to be the sub-block matrix that is divided into the upper and lower parts to reduce the calculation steps and the occupied computer memory.

Findings

The calculation time consumption is reduced to a certain extent about 10–35% by changing the synthesis method of the time-varying matrix of the dynamics system, and the method proposed of paper consumes 43–75% less calculation time in total than the original Runge–Kutta method without affecting the calculation accuracy. When the ode45 command that implements the Runge–Kutta method in the MATLAB software used to solve the system dynamics equation include the time variable which cannot provide its specific analytic function form, so the time variable value corresponding to the solution time needs to be determined by the interpolation method, which causes the calculation efficiency of the ode45 command to be substantially reduced.

Originality/value

The proposed method can be applied to solve dynamic systems with periodic time-varying characteristics, and can consume less calculation time than the original Runge–Kutta method without affecting the calculation accuracy, especially the superiority of the improved method of this paper can be better demonstrated when the degree of freedom of the periodic time-varying dynamics system is greater.

Details

Engineering Computations, vol. 39 no. 9
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 28 October 2021

Ce Rong, Zhongbo He, Guangming Xue, Guoping Liu, Bowen Dai and Zhaoqi Zhou

Owing to the excellent performance, giant magnetostrictive materials (GMMs) are widely used in many engineering fields. The dynamic Jiles–Atherton (J-A) model, derived from…

Abstract

Purpose

Owing to the excellent performance, giant magnetostrictive materials (GMMs) are widely used in many engineering fields. The dynamic Jiles–Atherton (J-A) model, derived from physical mechanism, is often used to describe the hysteresis characteristics of GMM. However, this model, despite cited by many different literature studies, seems not to possess unique expressions, which may cause great trouble to the subsequent application. This paper aims to provide the rational expressions of the dynamic J-A model and propose a numerical computation scheme to obtain the model results with high accuracy and fast speed.

Design/methodology/approach

This paper analyzes different published papers and provides a reasonable form of the dynamic J-A model based on functional properties and physical explanations. Then, a numerical computation scheme, combining the Newton method and the explicit Adams method, is designed to solve the modified model. In addition, the error source and transmission path of the numerical solution are investigated, and the influence of model parameters on the calculation error is explored. Finally, some attempts are made to study the influence of numerical scheme parameters on the accuracy and time of the computation process. Subsequently, an optimization procedure is proposed.

Findings

A rational form of the dynamic J-A model is concluded in this paper. Using the proposed numerical calculation scheme, the maximum calculation error, while computing the modified model, can remain below 2 A/m under different model parameter combinations, and the computation time is always less than 0.5 s. After optimization, the calculation speed can be enhanced with the computation accuracy guaranteed.

Originality/value

To the best of the authors’ knowledge, this paper is the first one trying to provide a rational form of the dynamic J-A model among different citations. No other research studies focus on designing a detailed computation scheme targeting the fast and accurate calculation of this model as well. And the performance of the proposed calculation method is validated in different conditions.

Details

Engineering Computations, vol. 39 no. 4
Type: Research Article
ISSN: 0264-4401

Keywords

Open Access
Article
Publication date: 8 April 2022

Cemil Eren Fırtın

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting…

1251

Abstract

Purpose

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

Design/methodology/approach

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

Findings

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

Practical implications

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

Originality/value

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 6 December 2018

Jinliang Liu, Yanmin Jia, Guanhua Zhang and Jiawei Wang

The calculation of the crack width is necessary for the design of prestressed concrete (PC) members. The purpose of this paper is to develop a numerical model based on the…

Abstract

Purpose

The calculation of the crack width is necessary for the design of prestressed concrete (PC) members. The purpose of this paper is to develop a numerical model based on the bond-slip theory to calculate the crack width in PC beams.

Design/methodology/approach

Stress calculation method for common reinforcement after beam crack has occurred depends on the difference in the bonding performance between prestressed reinforcement and common reinforcement. A numerical calculation model for determining the crack width in PC beams is developed based on the bond-slip theory, and verified using experimental data. The calculation values obtained by the proposed numerical model and code formulas are compared, and the applicability of the numerical model is evaluated.

Findings

The theoretical analysis and experimental results verified that the crack width of PC members calculated based on the bond-slip theory in this study is reasonable. Furthermore, the stress calculation method for the common reinforcement is verified. Compared with the model calculation results obtained in this study, the results obtained from code formulas are more conservative.

Originality/value

The numerical calculation model for crack width proposed in this study can be used by engineers as a reference for calculating the crack width in PC beams to ensure the durability of the PC member.

Details

Multidiscipline Modeling in Materials and Structures, vol. 15 no. 2
Type: Research Article
ISSN: 1573-6105

Keywords

1 – 10 of over 61000