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This chapter is about how leaders attempt to move from traditional to shared leadership and why they often cannot. We develop a new theoretical framework to examine whether leaders are willing to shift control from themselves to their followers and thus promote shared leadership in their teams. We argue that control shifts, while necessary for shared leadership, are particularly difficult for leaders to enact. This is because leadership is often closely bound with power and status in the organization, a reality of organizational life that is often overlooked in the quest for new forms of leadership, such as shared leadership. Our contribution lies in examining leaders’ ability to enact shared leadership through the lenses of primary and secondary control, and situating control shift in the context of global leadership including selected cultural dimensions, complexity, and paradoxes.

The purpose of this paper is to evaluate the performance of a modified EWMA control chart (γEWMA control chart), which considers data distribution and incorporate its correlation structure, simulating in-control and out-of-control processes and to select an adequate value for smoothing parameter with these conditions.

This paper is based on a simulation approach using the methodology for evaluating statistical methods proposed by Morris et al. (2019). Data were generated from a simulation considering two factors that associated with data: (1) quality variable distribution skewness as an indicator of quality variable distribution; (2) the autocorrelation structure for type of relationship between the observations and modeled by AR(1). In addition, one factor associated with the process was considered, (1) the shift in the process mean. In the following step, when the chart control is modeled, the fourth factor intervenes. This factor is a smoothing parameter. Finally, three indicators defined from the Run Length are used to evaluate γEWMA control chart performance this factors and their interactions.

Interaction analysis for four factor evidence that the modeling and selection of parameters is different for out-of-control and in-control processes therefore the considerations and parameters selected for each case must be carefully analyzed. For out-of-control processes, it is better to preserve the original features of the distribution (mean and variance) for the calculation of the control limits. It makes sense that highly autocorrelated observations require smaller smoothing parameter since the correlation structure enables the preservation of relevant information in past data.

The γEWMA control chart there has advantages because it gathers, in single chart control: the process and modelling characteristics, and data structure process. Although there are other proposals for modified EWMA, none of them simultaneously analyze the four factors nor their interactions. The proposed γEWMA allows setting the appropriate smoothing parameter when these three factors are considered.

This paper aims to explore and analyse how shifting frontiers of control emerge and change the labour process so that restrictions to output become diminished, subsequently affecting organisational performance.

Multiple case study design. Interviews with 104 respondents. Analysis of productivity statistics in order to test for the statistical significance of the closedown effect. Single multiple regression analysis of the comparative strength, of the closedown effect, between cases.

Shifting frontiers of control arise during the closedown process, a control system characterised by markedly unrestricted autonomy for the workers as the management frontiers of control abate. This provides an operative space for informal work practices, innovation and emerging new industrial relations, accounting for the higher levels of output.

A multiple case study of three different manufacturing organisations, with comparably long closedown periods. The authors do not analyse the sustainability of the increase in output or the generalisibility of the closedown effect to other industries.

It is possible to anticipate improved productivity if shifting frontiers of control are rapidly replacing the old. If management abandons the old control mechanisms, previous to the closedown decision, and provides operative space for workers' initiatives and informal leadership during the closedown process, it is possible to expect good performance, enabling a scope for extended closedown periods.

This is the first study that analyses the comparative strength of the closedown effect and how restricted work practices change under the process of closedown.

To analyze the operating performance of an ac‐dc‐ac‐dc PWM parallel resonant converter operating at lagging power factor mode controlled based on fuzzy logic control method.

A range of published works relevant to dc‐ac‐dc converters and their control methods based on PWM technique are evaluated and their limitations in converter output voltage control are indicated in the first section of this paper. The Simulink model and different stages of the converter are described in the second section. In Section 3, the general mathematical model of the system is derived and the phase‐shift PWM switching technique is explained. The equivalent circuit of the high‐voltage high‐frequency transformer used in the converter and the effects of the transformer parameters on the converter operation are presented in Section 4. In Section 5, fuzzy logic control and the basic concepts of this method are described and its application to the proposed converter output voltage control is explained. In Section 6, the Simulink simulation results of the fuzzy logic control application are given for different operating conditions. In Section 7, an overview of the hardware used in this study is presented and the experimental results are given to show the performance of the controller. Finally, Section 8 gives the conclusions of the study.

The fuzzy logic control which is a suitable method for nonlinear systems such as the converter proposed in this paper, is successfully applied for output voltage control of the converter. The controller performance is satisfied. The phase‐shift angle of the converter is used as the control parameter. The paper also presents how the parasitic parameters of the transformer used in high‐voltage applications can be used as the circuit resonant elements.

In preparing this paper, the resources books and periodic journals existing in our university library and also the English resources relative to dc‐ac‐dc converters reachable through the internet were researched.

The suggested control method can be used in the control of linear and nonlinear systems. The study carried out in this paper is also a very good approach to be used in high‐voltage high‐frequency converters output voltage control.

Since, the control approach proposed in this paper does not require the information on converter and transformer parameters that affect the converter output voltage, so it can effectively be used in applications where there are parameter variation problems. The design of the transformer for the required load, finding an optimum operating frequency for the converter, and using the transformer parameters as resonant elements of the circuit to decrease the switching losses are the other contributions of this paper.

The paper aims to overcome the shortcomings that proportional‐integral‐derivative (PID) control for unmanned robot applied to automotive test (URAT) needs a priori manual retuning, has large speed fluctuations and is hard to adjust control parameters. A novel control approach based on fuzzy neural network applied to URAT was proposed.

According to the target vehicle speed and driving command table, the multiple manipulator coordinated control model was established. After that, the displacement of throttle mechanical leg, clutch mechanical leg, brake mechanical leg and shift mechanical arm for URAT was used as input of fuzzy neural network (FNN) model, and vehicle speed was used as output of FNN model. The number of membership functions was three, and the type of that was generalized bell membership function (gbellmf). The hybrid learning algorithm which combined with back propagation algorithm and least square method was applied to train the model. The Sugeno model was selected as fuzzy reasoning model.

Experimental results demonstrated that compared with PID control method, the proposed approach can greatly improve the accuracy of vehicle speed tracking. The approach can accurately realize the vehicle speed tracking of given driving test cycle. Therefore, it can ensure the accuracy and effectiveness of automotive test results.

Future work will focus on improving the efficiency of this learning algorithm.

The paper provides effective methods for improving the accuracy of speed tracking and repeatability.

After establishing the multiple manipulator coordinated control model, this paper proposes a novel control approach based on FNN for URAT.

The purpose of this paper is to make economic comparison of the proposed X¯ chart with the economic and economic‐statistical design of a multivariate exponentially weighted moving average (MEWMA) control chart proposed by Linderman and Love, using Lorenzen‐Vance cost model.

The economic design of proposed X¯ chart, using Lorenzen‐Vance cost model, is discussed in the paper. It is observed that sampling interval (h) and expected cost/hour (C) depend on various parameters of the chart, used in this model. When there is any change in any parameter of the chart, obviously both sampling interval and expected cost will be different. So it is suggested that one should use Lorenzen and Vance cost model (equation 1) to compute sampling interval and expected cost/hour for the proposed X¯ chart.

The economic design of the proposed X¯ chart has been compared with the economic and economic‐statistical design of the multivariate exponentially weighted moving average (MEWMA) control chart proposed by Linderman and Love. It is found that the proposed X¯ chart performs better than MEWMA chart proposed by Linderman and Love for sample sizes of 7, 9 and 10 for first set of parameters. The proposed X¯ chart also shows lower expected cost/hour than the MEWMA chart for sample size of 2 and 3 and for shifts of 2 and 3 for the second set of parameters.

A lot of effort has been made to develop the proposed X¯ chart for monitoring the process mean. Although optimal sampling intervals are calculated only for two sets of parameters for shifts in the process average of 1, 2 and 3, it can be computed for any set of parameters using the Lorenzen‐Vance cost model.

The research findings could be applied to various manufacturing and service industries, as it is more effective than the Shewhart and EWMA charts.

Fatigue associated with shift work is a well-established and pervasive problem in policing that affects officer performance, safety, and health. It is critical to understand the extent to which fatigue degrades officer driving performance. Drowsy driving among post-shift workers is a well-established risk factor yet no data are available about officer injuries and deaths due to drowsy driving. The purpose of this paper is to assess the impact of fatigue associated with work shift and prior sleep on officers’ non-operational driving using laboratory experiments to assess post-shift drowsy driving risks and the ability of a well-validated vigilance and reaction-time task to assess these risks.

Experienced police patrol officer volunteers (n=78) from all four shifts of a medium-sized city’s police department were tested using a within- and between-subjects design to assess the impact of fatigue on individual officers, as well as the impact of different work shifts, on post-shift driving performance. Controlled laboratory experiments were conducted during which participants drove high-fidelity driving training simulators on two occasions: immediately following five consecutive 10:40-hour patrol shifts (fatigued condition) and again 72 hours after completing the last shift in a work cycle (rested condition).

Generalized linear mixed-model analyses of driving performance showed that officers working night shifts had significantly greater lane deviation during post-shift, non-operational driving than those working day shifts (F=4.40, df=1, 150, p=0.038). The same method also showed that easy to measure psychomotor vigilance test scores for reaction time predicted both lane deviation (F=31.48, df=1, 151, p < 0.001) and collisions (F=14.10, df=1, 151, p < 0.001) during the simulated drives.

Simulated driving tasks done by participants were generally less challenging than patrol or off-duty driving and likely underestimate the impact of fatigue on police driving post-shift or during extended shifts.

This is the first experimental research to assess the impact of shiftwork, fatigue, and extended shifts on police post-shift drowsy driving, a known risk factor for shift workers in general.

Prior studies document that managers engaged in shifting of non-operating revenue to operating revenue (revenue shifting) and shifting of operating expenses to non-operating expenses (expense shifting (ES)) within income statement to report inflated operating profits of firms. This study aims to identify the factors affecting revenue shifting and ES.

The operating revenue model (Malikov et al., 2018) and the core earnings expectation model (McVay, 2006) are used for measuring revenue shifting and ES, respectively. The panel data regression models are used to analyze the data for this study.

The study results show that large and old firms are engaged in revenue shifting, whereas small and young firms prefer ES over revenue shifting for reporting inflated operating profits. These results imply that firms choose the shifting strategy based on relative advantage and ease in execution. The results are robust after controlling for accruals earnings management, real earnings management and endogeneity bias.

It suggests investors minutely investigate the operating performance metrics of initial public offering firms that are relatively small and young while buying their shares. Besides, findings suggest accounting standard setters make more mandatory disclosure requirements for recording expense and revenue items in the income statement to curb this corporate misfeasance of classification shifting.

This is among the earlier attempts to identify firm-specific factors that incentivize firms to prefer one form of shifting over another. Second, the study jointly examines both forms of shifting by taking a uniform sample of firms over the same period. Most of the prior studies have examined one form at a time.

The study aims to examine the impact of the firm life cycle on the misclassification practices of Indian firms. The study also examines the impact of International Financial Reporting Standards (IFRS) on the misclassification practices of Indian firms.

The study uses Dickinson (2011) cash flow patterns to classify firm-years under life cycle stages. Two forms of misclassification, namely revenue misclassification and expense misclassification have been examined in this study.

Based on a sample of 19,268 Bombay Stock Exchange (BSE) firm-years spanning over ten years from March 2010 to March 2019, results show that firms operating at high (low) life cycle stage are more likely to be engaged in revenue (expense) misclassification, implying that firms substitute between the classification shifting tools depending upon ease and needs of each tool. Further, our results demonstrate that the magnitude of expense shifting has been significantly increased among test firms (firms reporting under IFRS) relative to benchmark firms (firms reporting under domestic GAAP) in the post-IFRS adoption period, implying that adoption of IFRS negatively affects the accounting quality of Indian firms.

The study considers only two main forms of misclassification, namely revenue and expense misclassification. However, future research may explore the cash flow misclassification.

The findings suggest that standard-setting authorities make more mandatory disclosure requirements under IFRS to curb the corporate misfeasance of classification shifting.

First, the study is among the earlier attempts to examine the impact of the firm life cycle on misclassification practices. Second, the study explores the unique Indian institutional settings concerning the phased-manner implementation of IFRS and examines its impact on the classification shifting practices of firms.

This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms.

The study considered cost leadership and differentiation strategy. Two forms of classification shifting, namely, expense misclassification and revenue misclassification have been examined in this study. Panel data regression models are used to analyze the data for this study.

The results show that managers of cost leadership strategy firms are more likely to be engaged in expense misclassification, whereas firms following differentiation strategy are likely to be engaged in revenue misclassification. Subsequent tests of this study suggest that firms following a hybrid strategy (mix of cost leadership and differentiation) prefer revenue misclassification over expense misclassification for reporting inflated operating performance. These results imply that firms prefer the shifting tool based on the ease and need of each shifting strategy. These results are consistent with several robustness measures.

The results suggest that investors should understand business strategy before developing insights about the accounting quality of firms. Investors should conduct a comprehensive review of income statement items before using items for portfolio evaluation.

To the best of the authors’ knowledge, this is the first study to examine the association between business strategy and classification shifting.