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The aim of this paper is to simulate, test and evaluate an induction heating process considering the converter's performance.

In case of continuous induction hardening processes, the load changes abruptly during the transition to Curie temperature, becoming significant considering the converter's behavior. In this paper, an induction heating system is simulated combining the numerical analysis of the electromagnetic‐thermal and electrical problem, focusing mainly on the converter's performance. The simulations are realized by using commercial FEM software and the voltage and the frequency are manually varied according to the converter's control. The system has also been implemented in an experimental setup and the results obtained have been compared with the simulations.

The importance of considering the converter's dynamics was observed during the simulations. The simulation results showed a correspondence with the experimental results, validating the simulation procedure and demonstrating that the converter's behavior has to be considered.

A power converter for a real industrial induction heating process where there is a sudden change in the load parameters is simulated and experimentally tested. The importance of considering the variation of frequency and voltage during the simulation of induction heating systems is demonstrated. Some considerations for induction heating modeling regarding converter's performance are given and the importance of converter's dynamics is introduced. In addition, a simple and flexible method of simulating the converter operation with commercial software is presented.

The purpose of this paper is to debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, the paper explores whether and how these reports could be related to each other in order for the needs of a pillar user group, that of the citizens, to be addressed.

The authors analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics the authors propose a creative synthesis suitable for the public sector.

The analysis leads to the conclusion that governmental entities need to take the next step on reporting in two parallel levels: the first would require the publication of information encountered in integrated reports containing various information elements that are not confronted to the traditional financial ones. The second would result in the provision of this information in a concise and easily comprehensive way. The merger of these two streams will give rise to the publication of “Integrated Popular Reports – IPR.”

This move would result to useful and meaningful reporting with potential strategic advantages. The integrated reporting dimension of the reports combined to the popular reporting dimension would provide an adequate information matrix for citizens and other user groups (e.g. politicians, public executives), that are interested to understand the “whole picture” of public sector entities but at the same time they neither possess advanced accounting knowledge nor they are familiar with technical terminology.

The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a sample of municipalities in the USA, this paper aims to identify the qualitative characteristics and content elements that PR should have to serve as a legitimation tool.

The study adopts a mixed methodology. After the analysis of previous studies on PR and best practices in US municipalities, a list of content elements and qualitative characteristics of PR is compared with results emerging from the content analysis of PR published by of a sample of municipalities in the USA.

The analysis reveals that the PR should embed information about the government’s sources of revenues and taxes, expenditures, cost of government services, liveability and governance of the city.

The paper offers new knowledge on reporting centered on citizens, framing the analysis in the legitimacy theory. Even though the research relates only to the US context, the results may assist standard setters in preparing guidelines for local governments to communicate financial data to citizens and stimulate further research in other contexts.

The results may encourage local governments to prepare a PR suitable to discharge accountability and gain legitimation.

This study is the first to discuss the PR within a theoretical framework, in this case, legitimacy theory. Moreover, a further novelty lays in the analysis carried out on the PRs published by US municipalities in order to derive qualitative characteristics and content elements with which the PR should comply.

The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese local administration.

This research is quantitative and positive, based on a cross‐section analysis through the online application of a questionnaire to the decision makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the paradigm of information usefulness.

The results indicate a high usefulness for the decision making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision makers, politicians and technicians, behave somewhat differently, regarding the usefulness that the financial reporting holds for them. The technical decision makers consider it of greater value. There is no statistical evidence that shows that there is a link between the training area and professional experience of the internal decision makers and the usefulness of the municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual‐based information also proves to be of excellent value.

The main limitations of this study are related to the way information was collected (questionnaire) to obtain empirical evidence. The questionnaire, sent by email, despite reaching a wide‐ranging and dispersed population, does not assess the truthfulness and integrity of the responses. Furthermore, it does not make it possible to really identify the usefulness of the municipal financial reporting. The use of perceptive measures can also represent a threat to the study's internal validity.

The results of this study have important repercussions on the internal decision makers concerning the usefulness of the municipal financial reporting. Particularly, since the general approach towards the usefulness of the reporting could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability within the internal decision making.

Research on this study is original as it provides, as far as the authors are aware, the first empirical evidence of the perceptions of internal users on the usefulness of the municipal financial reporting in Portugal, in regard to decision making.

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

This chapter explores what managers in the library and information science workplace can do to keep stress and burnout levels low. The literature on stress and burnout in human services, or the helping professions, is surveyed and the differences between the two phenomena are explained. Research is clear that keeping stress levels low and burnout at bay in the workplace benefits both employees and the organization. Even so, managers are given little training on how to identify and deal with stress and often fail to notice that their employees are chronically stressed. When managers become aware that they do have employees who are seriously stressed or burned out, they are often unsure whether they should address the problem and how to handle it. The author explains the differences between stress and burnout and clarifies how managers can minimize their negative impact by monitoring six areas in which workers are most likely to experience them: (1) the demands of the job which include the quantity of work and the knowledge required to perform; (2) the amount of control employees are permitted to exercise in the workplace; (3) the amount of the social support employee’s feel they have from managers and colleagues; (4) the quality of workplace relationships; (5) the clarity of one’s role on the job; and (6) support and honest communication during times of change. The practical implication of this information aimed at managers is to help them create a better workplace and mentally and physically healthier staff members.

This article investigates the application of generative artificial intelligence (GenAI) in experiential learning for authentic assessment in higher education. Recognized for its human-like content generation, GenAI has garnered widespread interest, raising concerns regarding its reliability, ethical considerations and overall impact. The purpose of this study is to explore the transformative capabilities and limitations of GenAI for experiential learning.

The study uses “thing ethnography” and “incremental prompting” to delve into the perspectives of ChatGPT 3.5, a prominent GenAI model. Through semi-structured interviews, the research prompts ChatGPT 3.5 on critical aspects such as conceptual clarity, integration of GenAI in educational settings and practical applications within the context of authentic assessment. The design examines GenAI’s potential contributions to reflective thinking, hands-on learning and genuine assessments, emphasizing the importance of responsible use.

The findings underscore GenAI’s potential to enhance experiential learning in higher education. Specifically, the research highlights GenAI’s capacity to contribute to reflective thinking, hands-on learning experiences and the facilitation of genuine assessments. Notably, the study emphasizes the significance of responsible use in harnessing the capabilities of GenAI for educational purposes.

This research showcases the application of GenAI in operations management education, specifically within lean health care. The study offers insights into its capabilities by exploring the practical implications of GenAI in a specific educational domain through thing ethnography and incremental prompting. Additionally, the article proposes future research directions, contributing to the originality of the work and opening avenues for further exploration in the integration of GenAI in education.

On 9th July 2002, the Swiss Federal Banking Commission (SFBC) published for consultation a proposal for a new SFBC Money Laundering Regulation. The draft regulation proposes stricter rules for banks and securities dealers to prevent money laundering and financing of terrorism and details specific due diligence requirements with respect to business relationships with politically exposed persons. The draft incorporates the lessons drawn from money laundering cases in Switzerland as well as international developments.

The purpose of this paper is to apply Moore’s public value model into the context of e-government research by examining online financial transparency as both an organizational goal and as a driving force for financial sustainability and public officials’ corruption. The empirical context comprises the state governments in the USA.

Structural equation modeling is used to examine the relationship between specific contextual factors of the authorizing environment, financial sustainability, public official corruption and online budget transparency.

The results show that contextual factors like population explain online financial transparency, while financial sustainability and corruption had moderating and negative effects.

Governments that struggle with issues of financial sustainability and corruption will rely more on online financial transparency. Transparency increases detection of public corruption.

The effects of financial transparency and financial sustainability on corruption have been studied separately. This study fills the gap of understanding the effects of both on corruption as one phenomenon.

The purpose of this paper is to analyze the circumstances that have conditioned the development of education in Spain from the enlightenment to the present day.

Multidisciplinary scientific approach that combines the interpretation of the legal texts with the revision of the doctrinal and theoretical contributions made on the issue.

From the beginning of the nineteenth century, the history of education in Spain has been marked by constant fluctuations between the reactionary instincts, principally maintained by the Catholic Church and the conservative social classes, and the progressive experiments, driven by the enlightened and the liberals first, and the republicans and the socialists later. As a consequence of that, the fight for finishing with illiteracy and guaranteeing universal schooling underwent permanent advances and retreats, preventing from an effective modernization of the Spanish educative system. On the one hand, renewal projects promoted by teachers and pedagogues were inevitably criticized by the ecclesiastical hierarchy, obsessed with the idea of preserving the influence of religion on the schools. On the other hand, successive governments were weak in implementing an educational policy which could place Spain at the level of the other European and occidental nations.

At the dawn of the twenty-first century, although the country has overcome a good part of its centuries-old backwardness, increasing economic difficulties and old ideological splits keep hampering the quality of teaching, gripped by neoliberal policies which undermine the right to education for all. The reading of this paper offers various historical clues to understand this process.