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Article
Publication date: 5 August 2022

N. Keerthi Reddy and M. Sankar

This study aims to numerically study the buoyant convective flow of two different nanofluids in a porous annular domain. A uniformly heated inner cylinder, cooled outer…

Abstract

Purpose

This study aims to numerically study the buoyant convective flow of two different nanofluids in a porous annular domain. A uniformly heated inner cylinder, cooled outer cylindrical boundary and adiabatic horizontal surfaces are considered because of many industrial applications of this geometry. The analysis also addresses the comparative study of different porous media models governing fluid flow and heat transport.

Design/methodology/approach

The finite difference method has been used in the current simulation work to obtain the numerical solution of coupled partial differential equations. In particular, the alternating direction implicit method is used for solving transient equations, and the successive line over relaxation iterative method is used to solve time-independent equation by choosing an optimum value for relaxation parameter. Simpson’s rule is adopted to estimate average Nusselt number involving numerical integration. Various grid sensitivity checks have been performed to assess the sufficiency of grid size to obtain accurate results. In this analysis, a general porous media model has been considered, and a comparative study between three different models has been investigated.

Findings

Numerical simulations are performed for different combinations of the control parameters and interesting results are obtained. It has been found that the an increase in Darcy and Rayleigh numbers enhances the thermal transport rate and strengthens the nanofluid movement in porous annulus. Also, higher flow circulation rate and thermal transport has been detected for Darcy model as compared to non-Darcy models. Thermal mixing could be enhanced by considering a non-Darcy model.

Research limitations/implications

The present results could be effectively used in many practical applications under the limiting conditions of two-dimensionality and axi-symmetry conditions. The only drawback of the current study is it does not include the three-dimensional effects.

Practical implications

The results could be used as a first-hand information for the design of any thermal systems. This will help the design engineer to have fewer trial-and-run cases for the new design.

Originality/value

A pioneering numerical investigation on the buoyant convective flow of two different nanofluids in an annular porous domain has been carried out by using a general Darcy–Brinkman–Forchheimer model to govern fluid flow in porous matrix. The results obtained from current investigation are novel and original, with numerous practical applications of nanofluid saturated porous annular enclosure in the modern industry.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 1 August 2001

Marcel A.G. van Meerhaeghe

In 1926, at the age of only 22, da Empoli wrote two remarkable, original books, both of which have aroused much interest. Later da Empoli improved and developed their…

221

Abstract

In 1926, at the age of only 22, da Empoli wrote two remarkable, original books, both of which have aroused much interest. Later da Empoli improved and developed their analysis. Other publications followed, such as his lessons in economic science. Others still were in preparation, but his untimely death – at the age of 44 – intervened in 1948. Da Empoli’s contribution to economic science is considered in three sections, starting the first two sections from one of his 1926 books. A third section relates to his later publications and a fourth section contains a global appraisal.

Details

Journal of Economic Studies, vol. 28 no. 4/5
Type: Research Article
ISSN: 0144-3585

Keywords

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 10 January 2022

Yeamin Jacky and Noor Adwa Sulaiman

This study examines the perceptions of interested stakeholders on the factors affecting the use of data analytics (DA) in financial statement audits. Response letters…

Abstract

Purpose

This study examines the perceptions of interested stakeholders on the factors affecting the use of data analytics (DA) in financial statement audits. Response letters submitted by stakeholders of the auditing services to the International Auditing and Assurance Standards Board's (IAASB) Data Analytics Working Group (DAWG) served as sources for analysis.

Design/methodology/approach

The modified information technology audit model was used as a framework to perform a direct content analysis of all the 50 response letters submitted to the DAWG.

Findings

The analysis showed that a range of attributes, such as the usefulness of DA in auditing, authoritative guidance (auditing standards), data reliability and quality, auditors' skills, clients' factors and costs, were the factors perceived by stakeholders to be affecting the use of DA in external auditing.

Research limitations/implications

This study is subjected to the limitations inherent to all content analysis studies. Nonetheless, the findings offer additional insights about potential factors affecting the adoption of DA in audit practices.

Originality/value

The data noted in the published statements highlighted the perceptions of a range of stakeholders with regards to the factors affecting the use of DA in auditing.

Details

Asian Review of Accounting, vol. 30 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Open Access
Article
Publication date: 27 September 2021

Giacomo Manetti, Marco Bellucci and Stefania Oliva

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the…

1946

Abstract

Purpose

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

Design/methodology/approach

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

Findings

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

Originality/value

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 June 2021

C. Srinivasa Murthy and K. Sridevi

In this paper, the authors present different methods for reconfigurable finite impulse response (RFIR) filter design. Distributed arithmetic (DA)-based reconfigurable FIR…

Abstract

Purpose

In this paper, the authors present different methods for reconfigurable finite impulse response (RFIR) filter design. Distributed arithmetic (DA)-based reconfigurable FIR filter design is suitable for software-defined radio (SDR) applications. The main contribution of reconfiguration is reuse of registers, multipliers, adders and to optimize various parameters such as area, power dissipation, speed, throughput, latency and hardware utilizations of flip-flops and slices. Therefore, effective design of building blocks will be optimized for RFIR filter with all the above parameters.

Design/methodology/approach

The modified, direct form register structure of FIR filter contributes the reuse concept and allows utilization of less number of registers and parallel computation operations. The disadvantage of DA and other conventional methods is delay increases proportionally with filter length. This is due to different partial products generated by adders. The usage of adder and multipliers in DA-FIR filter restricts the area and power dissipation because of their complexity of generation of sum and carry bits. The hardware implementation time of an adder can be reduced by parallel prefix adder (PPA) usage based on Ling equation. PPA uses shift-add multiplication, which is a repetitive process of addition, and this process is known as Bypass Zero feed multiplicand in direct multiplication, and the proposed technique optimizes area-power product efficiently. The modified DA (MDA)-based RFIR filter is designed for 64 taps filter length (N). The design is developed by using Verilog hardware description language and implemented on field-programmable gate array. Also, this design validates SDR channel equalizer.

Findings

Both RFIR and SDR are integrated as single system and implemented on Artix-7 development board of XC7A100tCSG324 and exploited the advantages in area-delay, power-speed products and energy efficiency. The theoretical and practical comparisons have been carried out, and the results are compared with existing DA-RFIR designs in terms of throughput, latency, area-delay, power-speed products and energy efficiency, which are improved by 14.5%, 23%, 6.5%, 34.2% and 21%, respectively.

Originality/value

The DA-based RFIR filter is validated using Chipscope Pro software tool on Artix-7 FPGA in Xilinx ISE design suite and compared constraint parameters with existing state-of-art results. It is also tested the filtering operation by applying the RFIR filter on Audio signals for removal of noisy signals and it is found that 95% of noise signals are filtered effectively.

Article
Publication date: 9 December 2020

Gary Spraakman, Cristobal Sanchez-Rodriguez and Carol Anne Tuck-Riggs

This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA).

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Abstract

Purpose

This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA).

Design/methodology/approach

A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended interview questions were used to gather the evidence. The case study design was inductive, yielding rich data from 29 respondents representing 20 different organizations.

Findings

Answers were provided to three interrelated RQs about the use of DA by MA, namely, what are their responsibilities? How does this work support inference, prediction and assurance? And how can they ensure insights from DA can be turned into decisions that add value? The findings also indicate that MA have not taken charge of the data analytic opportunities and at present, their activities remain largely focused on descriptive and financial data analysis rather than more complex activities using external data, operational data and modeling.

Research limitations/implications

The limitation of this research is that it is based on a relatively small, geographically restricted sample (20 organizations in south-central Canada) as well by interviews that were only 60 min in duration.

Practical implications

Provides a base for the existing practice of management accounting with DA.

Social implications

Explains the social relationship between DA and management accounting.

Originality/value

Documented and explained the extent of actual DA use by MA.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 11 May 2015

Alon E Hasgall and Snunith Shoham

This paper aims to investigate the relationship between the use of digital applications (DAs) in the daily life of organizational workers, and the workers’ professional…

Abstract

Purpose

This paper aims to investigate the relationship between the use of digital applications (DAs) in the daily life of organizational workers, and the workers’ professional self-efficacy.

Design/methodology/approach

A hypothesis was tested that the digital literacy of organizational workers is positively correlated with their professional self-efficacy. To test the hypothesis, 300 Israeli organizational workers filled online questionnaires that assessed their daily pattern of DA usage (both during and after working hours) and their self-perceived professional efficacy. A linear regression analysis was performed to identify correlations between the frequency (one dimension) and effectiveness (three dimensions) of DA usage and the workers’ self-perceived professional efficacy (three dimensions).

Findings

The three dimensions of the DA usage effectiveness (diversity of the DA used, diversity of the means and ease of access to the DA) were significantly and positively correlated with all three dimensions of professional self-efficacy (functional autonomy, work effectiveness and personal knowledge sharing). In contrast, the frequency of DA usage was not correlated with any of the three dimensions of professional self-efficacy.

Practical implications

High digital literacy allows rapid and effective retrieval of specific networked content and an accessible means of multimedia communication. According to the ecological model of organizational knowledge management, knowledge develops through diverse interactions between workers and through their ability to retrieve and share knowledge. The findings of this study support this model and indicate that high digital literacy, manifested through easy access and diverse use of DA, increases professional self-efficacy and knowledge sharing and, thereby, the stability of the organization. Managers should thus encourage workers’ digital literacy by allowing convenient access to a wide range of DA, both during and after working hours, to increase the organizational ability to adapt to complex and rapidly changing environments.

Originality/value

DA are innovative tools that were only recently developed. This is the first study to characterize the relationship between the use of DA in daily life and the vocational behavior of organizational workers.

Article
Publication date: 9 January 2017

Eldrede T. Kahiya

The purpose of this paper is to appraise methodological rigor in the application of discriminant analysis (DA) in export-focused research and to offer guidelines for…

Abstract

Purpose

The purpose of this paper is to appraise methodological rigor in the application of discriminant analysis (DA) in export-focused research and to offer guidelines for future studies.

Design/methodology/approach

The sample includes 89 empirical peer-reviewed studies, comprising 102 models published over the period 1979-2014. Content analysis and vote counting are used to evaluate each of these studies.

Findings

This review highlights major flaws in the application of DA in export research. The shortcomings are self-evident particularly concerning suitability of DA for research context, completeness in the reporting of descriptive results, and validity and reliability of predictive results.

Practical implications

The study takes the position that the lack of methodological rigor may be undermining the eminence of knowledge in exporting, and this has extensive implications for both researchers and practitioners.

Originality/value

This review outlines steps to assess methodological rigor associated with DA and offers guidelines for scholars seeking to enhance rigor in future research.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 29 no. 1
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 9 January 2017

Louise Almond, Michelle McManus, David Brian and Daniel Peter Merrington

The purpose of this paper is to explore risk factors contained in the existing UK domestic abuse (DA) risk assessment tool: domestic abuse, stalking and harassment and…

1323

Abstract

Purpose

The purpose of this paper is to explore risk factors contained in the existing UK domestic abuse (DA) risk assessment tool: domestic abuse, stalking and harassment and honour-based violence (DASH) for individual predictive validity of DA recidivism using data from Devon and Cornwall Constabulary.

Design/methodology/approach

In total, 1,441 DA perpetrators were monitored over a 12-month period, and 270 (18.7 per cent) went on to commit a further DA offence. The individual risk factors which were associated and predictive of increased risk of recidivism were identified.

Findings

Only four of the individual risk factors were significantly associated with an increased risk of DA recidivism: “criminal history”, “problems with alcohol”, “separation” and “frightened”. Therefore, 21 of the risk factor items analysed could not discriminate between non-recidivist and recidivist perpetrators. Only two risk factors were able to significantly predict the recidivist group when compared to the non-recidivist group. These were identified as “criminal history” and “separated”. Of those who did commit a further DA offence in the following 12 months, 133 were violent and 137 were non-violent. The risk factors associated with these types of recidivism are identified.

Practical implications

The implications for UK police practice and the DASH risk assessment tool are discussed. By identifying key individual factors that can prioritise those individuals likely to recidivate and the severity of that recidivism, this could assist police decision making regarding the response and further prevention of DA incidents. The validation of association between individual factors and DA recidivism should improve the accuracy of risk levels.

Originality/value

This is the first large-scale validation of the individual risk factors contained within the UK’s DA risk assessment tool. It should be noted that the validity of the DASH tool itself was not examined within the current study.

Details

Journal of Aggression, Conflict and Peace Research, vol. 9 no. 1
Type: Research Article
ISSN: 1759-6599

Keywords

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