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This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research.

The authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term.

The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative.

The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice.

The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman’s (2022) review both in scope and nuance.

This study aims to demonstrate what myths of and about science are reproduced in this popular cultural work (movie – “Oppenheimer”). This is done by examining the unconscious hegemonic positions supported by the reproduction of stereotypical and mythical images of science.

Content/Text Analysis: The conceptual analysis of a cultural text – a film (“Oppenheimer”) – through a theoretical apparatus (B. Latour’s theory).

The film demonstrates its reproduction of three distinct elements. Firstly, it exhibits classic scientistic clichés pertaining to technoscience. Secondly, it highlights the replication of the individualized monomyth about the (super) hero, leading to the exclusion of the intricate conditions of technoscience’s existence. Lastly, the film aligns with the Californian ideology, as proposed by Barbrook.

The value of the text is twofold: (1) To show that the classical approaches of Bruno Latour are still relevant. (2) To show what hidden premises and myths about technoscience are being propagated through a work of pop culture (the film “Oppenheimer”) and, in effect, to show what kind of influence of cultural hegemony is at work here.

This paper argues that Bruno Latour’s work on translation provides an alternative to dominant anthropocentric, individualistic and managerial approaches in career studies by considering careers as precarious effects of networks instead of the implicit assumption of individual strategic career actors in extant career research paradigms.

The article first compares the three main current approaches to studying careers – structural functionalist, interpretivist and critical – illustrated by three exemplary empirical studies. Subsequently, three concepts from the sociology of translation that are relevant for the study of careers are introduced: career making as translating interests, careers as effects of networks and career action as dislocated and overtaken. Taken together, these three concepts allow us to conceive of careers as practices performed by human and nonhuman actors. Finally, an example from an ethnographic case study in the field of contemporary art illustrates how a Latourian approach can be used.

Latour’s work on translation provides conceptual and methodological tools to investigate career processes and practices in an era of unpredictability.

The paper introduces Bruno Latour’s work on translation to the study of careers.

The welcomed introduction of Fred Moseley to a 27-page excerpt from Marx's Economic Manuscript of 1867–1868 draws attention to the influence of turnover times on the formation of prices of production. This chapter discusses the profit-adjustment decomposition outlined by Marx in these pages where he tries to distinguish the influences of turnover time and capital composition on the formation of the prices of production. It provides an alternative decomposition based on Marx's analysis in the second volume of Capital and argues that these pages do not support Moseley's claim that prices of production are intended only to describe a long-run equilibrium condition. It therefore suggests considering the profit adjustment in relation to the dynamic formation of the general rate of profit throughout the equalization process.

The analysis of fluid flow and thermal transport performance inside the cavity has found numerous applications in various engineering fields, such as nuclear reactors and solar collectors. Nowadays, researchers are concentrating on improving heat transfer by using ternary nanofluids. With this motivation, the present study analyzes the natural convective flow and heat transfer efficiency of ternary nanofluids in different types of porous square cavities.

The cavity inclination angle is fixed ω = 0 in case (I) and ω=π4 in case (II). The traditional fluid is water, and Fe3O4+MWCNT+Cu/H2O is treated as a working fluid. Ternary nanofluid's thermophysical properties are considered, according to the Tiwari–Das model. The marker-and-cell numerical scheme is adopted to solve the transformed dimensionless mathematical model with associated initial–boundary conditions.

The average heat transfer rate is computed for four combinations of ternary nanofluids: Fe3O4(25%)+MWCNT(25%)+Cu(50%),Fe3O4(50%)+MWCNT(25%)+Cu(25%),Fe3O4(33.3%)+MWCNT(33.3%)+Cu(33.3%) and Fe3O4(25%)+MWCNT(50%)+Cu(25%) under the influence of various physical factors such as volume fraction of nanoparticles, inclined magnetic field, cavity inclination angle, porous medium, internal heat generation/absorption and thermal radiation. The transport phenomena within the square cavity are graphically displayed via streamlines, isotherms, local and average Nusselt number profiles with adequate physical interpretations.

The purpose of this study is to determine whether the ternary nanofluids may be used to achieve the high thermal transmission in nuclear power systems, generators and electronic device applications.

The current analysis is useful to improve the thermal features of nuclear reactors, solar collectors, energy storage and hybrid fuel cells.

To the best of the authors’ knowledge, no research has been carried out related to the magneto-hydrodynamic natural convective Fe3O4+MWCNT+Cu/H2O ternary nanofluid flow and heat transmission filled in porous square cavities with an inclined cavity angle. The computational outcomes revealed that the average heat transfer depends not only on the nanoparticle’s volume concentration but also on the existence of heat source and sink.

This study aims to regarding the application of traditional pulse frequency modulation control full-bridge LLC resonant converters in wide output voltage fields such as on-board chargers, there are issues with wide frequency adjustment ranges and low conversion efficiency.

To address these issues, this paper proposes a fixed-frequency pulse width modulation (PWM) control strategy for a full-bridge LLC resonant converter, which adjusts the gain by adjusting the duty cycle of the switches. In the full-bridge LLC converter, the two switches of the lower bridge arm are controlled by a fixed-frequency and fixed duty cycle, with their switching frequency equal to the resonant frequency, whereas the two switches of the upper bridge arm are controlled by a fixed-frequency PWM to adjust the output voltage. The operation modes of the converter are analyzed in detail, and a mathematical model of the converter is established. The gain characteristics of the converter under the fixed-frequency PWM control strategy are deeply analyzed, and the conditions for implementing zero-voltage switching (ZVS) soft switching in the converter are also analyzed in detail. The use of fixed-frequency PWM control simplifies the design of resonant parameters, and the fixed-frequency control is conducive to the design of magnetic components.

According to the fixed-frequency PWM control strategy proposed in this paper, the correctness of the control strategy is verified through simulation and the development and testing of a 500-W experimental prototype. Test results show that the primary side switches of the converter achieve ZVS and the secondary side rectifier diodes achieve zero-current switching, effectively reducing the switching losses of the converter. In addition, the control strategy reduces the reactive circulating current of the converter, and the peak efficiency of the experimental prototype can reach 95.2%.

The feasibility of the fixed-frequency PWM control strategy was verified through experiments, which has significant implications for improving the efficiency of the converter and simplifying the design of resonant parameters and magnetic components in wide output voltage fields such as on-board chargers.

This study aims to undertake a comprehensive examination of heat transfer by convection in porous systems with top and bottom walls insulated and differently heated vertical walls under a magnetic field. For a specific nanofluid, the study aims to bring out the effects of different segmental heating arrangements.

An existing in-house code based on the finite volume method has provided the numerical solution of the coupled nondimensional transport equations. Following a validation study, different explorations include the variations of Darcy–Rayleigh number (Ra_m = 10–10⁴), Darcy number (Da = 10^–5–10^–1) segmented arrangements of heaters of identical total length, porosity index (ε = 0.1–1) and aspect ratio of the cavity (AR = 0.25–2) under Hartmann number (Ha = 10–70) and volume fraction of φ = 0.1% for the nanoparticles. In the analysis, there are major roles of the streamlines, isotherms and heatlines on the vertical mid-plane of the cavity and the profiles of the flow velocity and temperature on the central line of the section.

The finding of a monotonic rise in the heat transfer rate with an increase in Ra_m from 10 to 10⁴ has prompted a further comparison of the rate at Ra_m equal to 10⁴ with the total length of the heaters kept constant in all the cases. With respect to uniform heating of one entire wall, the study reveals a significant advantage of 246% rate enhancement from two equal heater segments placed centrally on opposite walls. This rate has emerged higher by 82% and 249%, respectively, with both the segments placed at the top and one at the bottom and one at the top. An increase in the number of centrally arranged heaters on each wall from one to five has yielded 286% rate enhancement. Changes in the ratio of the cavity height-to-length from 1.0 to 0.2 and 2 cause the rate to decrease by 50% and increase by 21%, respectively.

Further research with additional parameters, geometries and configurations will consolidate the understanding. Experimental validation can complement the numerical simulations presented in this study.

This research contributes to the field by integrating segmented heating, magnetic fields and hybrid nanofluid in a porous flow domain, addressing existing research gaps. The findings provide valuable insights for enhancing thermal performance, and controlling heat transfer locally, and have implications for medical treatments, thermal management systems and related fields. The research opens up new possibilities for precise thermal management and offers directions for future investigations.

Having defined liquidity, the aim is to assess the predictive capacity of its representative variables, so that economic fluctuations may be better understood.

Conceptual variables that are representative of liquidity will be used to formulate the predictions. The results of various machine learning models will be compared, leading to some reflections on the predictive value of the liquidity variables, with a view to defining their selection.

The predictive capacity of the model was also found to vary depending on the source of the liquidity, in so far as the data on liquidity within the private sector contributed more than the data on public sector liquidity to the prediction of economic fluctuations. International liquidity was seen as a more diffuse concept, and the standardization of its definition could be the focus of future studies. A benchmarking process was also performed when applying the state-of-the-art machine learning models.

Better understanding of these variables might help us toward a deeper understanding of the operation of financial markets. Liquidity, one of the key financial market variables, is neither well-defined nor standardized in the existing literature, which calls for further study. Hence, the novelty of an applied study employing modern data science techniques can provide a fresh perspective on financial markets.

因此,就了解經濟週期和經濟發展而言,流動資金是一個極其重要的概念。本研究擬在安全資產的價格預測方面取得進步。安全資產代表了經濟的實際情況,特別是美國的十年期國債。

流動資金的定義上面已說明了; 為進一步了解經濟波動,本研究擬對流動資金代表性變量的預測能力進行評估。

研究使用作為流動資金代表的概念變項去規劃預測。各機器學習模型的結果會作比較,這會帶來對流動資金變量的預測值的深思,而深思的目的是確定其選擇。

只要在私營部門內流動資金的數據比公營部門的流動資金數據、在預測經濟波動方面貢獻更大時,我們發現、模型的預測能力也會依賴流動資金的來源而存在差異。國際流動資金被視為一個晦澀的概念,而它的定義的標準化,或許應是未來學術研究的焦點。當應用最先進的機器學習模型時,標桿分析法的步驟也施行了。

若我們對有關的變量加深認識,我們就可更深入地理解金融市場的運作。流動資金,雖是金融市場中一個極其重要的變量,但在現存的學術文獻裏,不但沒有明確的定義,而且也沒有被標準化; 就此而言,未來的研究或許可在這方面作進一步的探討。因此,本研究為富有新穎思維的應用研究,研究使用了現代數據科學技術,這可為探討金融市場提供一個全新的視角。