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The purpose of this paper is to analyze media storytelling and rhetoric surrounding the credibility of the longstanding accounting practice of mark‐to‐market valuation.

The cascading storytelling model of progressive framing by the media of mark‐to‐market valuation was applied to story subsets of the three types of classic Aristotelian rhetorical appeals.

The authors found that the media blamed the accounting profession's mark‐to‐market valuation practices as substantive cause of recent corporate problems and declines in market values. In addition, the rhetorical framing of mark‐to‐market accounting practices in the media prompted the Financial Accounting Standards Board to a rush to judgment.

The paper is limited to the analysis of the storytelling included. Different results from other sources may provide another result.

The failure in the media to address the duality between the logos of accounting and the ethos of the media narratives exacerbated the cascading activation. Understanding this duality may provide a different lens in looking at information dissemination. This is not only relative to stakeholders in making more informed decisions but should also serve as a warning to the profession, to have more voice, to use a rhetorical strategy that can have more saliency in the public arena.

The paper examined storytelling as interplay of retrospective narrative, the presentness of living story, and the antenarratives shaping the future of not only the unfolding economic crisis, but the future of accounting itself. In terms of rhetoric, we extended the application of pathos, ethos, and logos by examining a cascading activation theory model. This is one of the few studies of antenarratives and how through cascade rhetoric the future is shaped.

The digital down converter (DDC) is a principal component in modern communication systems. The DDC process traditionally entails quadrature down conversion, bandwidth reducing filters and commensurate sample rate reduction. To avoid group delay, distortion linear phase FIR filters are used in the DDC. The filter performance specifications related to deep stopband attenuation, small in-band ripple and narrow transition bandwidth lead to filters with a large number of coefficients. To reduce the computational workload of the filtering process, filtering is often performed as a two-stage process, the first stage being a down sampling Hoegenauer (or cascade-integrated comb) filter and a reduced sample rate FIR filter. An alternative option is an M-Path polyphase partition of a band cantered FIR filter. Even though IIR filters offer reduced workload to implement a specific filtering task, the authors avoid using them because of their poor group delay characteristics. This paper aims to propose the design of M-path, approximately linear phase IIR filters as an alternative option to the M-path FIR filter.

Two filter designs are presented in the paper. The first approach uses linear phase IIR low pass structure to reduce the filter’s coefficient. Whereas the second approach uses multipath polyphase structure to design approximately linear phase IIR filter in DDC.

The authors have compared the performance and workload of the proposed polyphase structured IIR filters with state-of-the-art filter design used in DDC. The proposed design is seen to satisfy tight design specification with a significant reduction in arithmetic operations and required power consumption.

The proposed design is an alternate solution to the M-path polyphase FIR filter offering very less number of coefficients in the filter design. Proposed DDC using polyphase structured IIR filter satisfies the requirement of linear phase with the least number of computation cost in comparison with other DDC structure.

Condition monitoring and health management of an aircraft engine is of importance due to engine’s critical position in aircraft. Missions require uninterrupted and safer conditions during the flight or taxi operations. Hence, the deviations, abnormal situations or failures have to be under control. This paper aims to propose a cascade connected approach for an aircraft engine fault tolerant control.

The cascade connected structure includes a full-order unknown input observer for fault detection and eliminating the unknown disturbance effect on system, a generalized observer scheme for fault isolation and a Boolean logic mechanism for decision-making in reconfiguration process, respectively. This combination is simulated on a linear turbojet engine model in case of unknown input disturbance and under various sensor failure scenarios.

The simulation results show that the suggested fault detection isolation reconfiguration (FDIR) approach works effectively for multiple sensor failures with various amplitudes.

Different from other studies, the proposed model is sensitive to unknown input disturbance and failures that have unknown amplitudes. One another notable feature of suggested FDIR approach is adaptability of structure against multiple sensor failures. Here, it is assumed that only a single fault is to be detected and isolated at a time. The simulation results show that the proposed structure can be suggested for linear models especially for physical redundancy-based real-time applications easily, quickly and effectively.

Lean supply ‐ the system of purchasing and supply chain management required to underpin lean production ‐ has been characterized as “beyond partnership”. Re‐examines this idea, comparing the techniques which constitute lean supply with those contained in supply chain management, partnership sourcing, and strategic purchasing. The observations and conclusions are based on research principally in the automotive and electronics industries in the UK, Italy, Scandinavia, the USA and Japan.

Outlines the comprehensive training and development programme embarked upon by Prudential Life Administration and designed to raise customer service levels and improve productivity through Total Quality Management. Discusses training techniques and the key deliverables. Suggests that TQM means forever and that the emphasis needs to be placed on the future rather than on the past.

It is suggested that using total quality management (TQM) in conjunction with action learning can bring exceptional benefits to an organisation, in terms of improved quality and personnel awareness. With the example of Japan and the USA (to a lesser extent) in mind, the methods to achieve a transformation in European work attitudes are outlined.

This paper aims to present an efficient and simplified proportional-integral/proportional-integral and derivative controller design method for the higher-order stable and integrating processes with time delay in the cascade control structure (CCS).

Two approaches based on model matching in the frequency domain have been proposed for tuning the controllers of the CCS. The first approach is based on achieving the desired load disturbance rejection performance, whereas the second approach is proposed to achieve the desired setpoint performance. In both the approaches, matching between the desired model and the closed-loop system with the controller is done at a low-frequency point. Model matching at low-frequency points yields a linear algebraic equation and the solution to these equations yields the controller parameters.

Simulations have been conducted on several examples covering high order stable, integrating, double integrating processes with time delay and nonlinear continuous stirred tank reactor. The performance of the proposed scheme has been compared with recently reported work having modified cascade control configurations, sliding mode control, model predictive control and fractional order control. The performance of both the proposed schemes is either better or comparable with the recently reported methods. However, the proposed method based on desired load disturbance rejection performance outperforms among all these schemes.

The main advantages of the proposed approaches are that they are directly applicable to any order processes, as they are free from time delay approximation and plant order reduction. In addition to this, the proposed schemes are capable of handling a wide range of different dynamical processes in a unified way.

The focus and goal of this chapter is to systematically detail how the “cascade” system is organized and how it operates by coordinating current research. To do so, this chapter first builds an understanding of the historical conditions that forged the “cascade” system, then turns to how the system operates – charting its affordances and limitations through others’ research – and then discusses what opportunities can be leveraged to support teachers’ work. In doing so, this chapter provides relevant information and documentation about the “cascade” system so that readers can understand how this system currently works and what is possible. Two interpretations are made from the analysis of current research. First, the “cascade” is overwrought with voices, and the participants overwhelmed; and second, the “cascade” fosters an untenable view of how people learn and what constitutes teaching. Increasingly, teachers and their education are being widely recognized as central to the fortunes of schoolchildren. In India, a significant amount of attention is being paid to teacher education more than ever before. For example, the recent 5-year planning and operations budget is being touted as the “Teacher Education Plan.” Thus, probing the existing system and its norms and practices is vital to ensuring this attention isn’t frittered away and is put toward helping teachers step up to the challenge of providing all students rich opportunities to learn.

Sri Lanka, as an island located near the southern tip of India and the Asian Continent and in the core area of the South Asian Monsoon has developed its own unique forms of Hydraulic Civilization. Sri Lanka is covered with a network of thousands of man-made lakes and ponds, known locally as “tanks,” numbering more than 25,000. Some are in the functional mode and others still remaining abandoned type. Many are thousands of years old and almost all show a high degree of sophistication in their construction and design. Sri Lanka's tanks are fascinatingly distributed in the cascades of tanks one below the other conserving water and soil and most effectively, acting as buffers against droughts while giving due consideration to maintaining the ecosystem equilibrium.