Search results

Thinking and research in respect of accounting and finance over the past three decades have been dominated by a methodology that is primarily based on the predictability of accounting data and its relationship to certain phenomena. The magnitude of change in business makes the future unpredictable. Analysts and managers are confronting an entirely new business environment in which traditional approaches are no longer valid. A systems approach provides a new way of looking at financial analysis. The purpose of this study is to focus on the present, on the ability to cope and the capacity to change in a changing environment. The ability to create an own future is being seen as more important than the art of predicting the future. This paper describes an empirically tested dynamic balance model to establish whether entities are able to adapt, survive and prosper.

This paper gives a bibliographical review of the finite element and boundary element parallel processing techniques from the theoretical and application points of view. Topics include: theory – domain decomposition/partitioning, load balancing, parallel solvers/algorithms, parallel mesh generation, adaptive methods, and visualization/graphics; applications – structural mechanics problems, dynamic problems, material/geometrical non‐linear problems, contact problems, fracture mechanics, field problems, coupled problems, sensitivity and optimization, and other problems; hardware and software environments – hardware environments, programming techniques, and software development and presentations. The bibliography at the end of this paper contains 850 references to papers, conference proceedings and theses/dissertations dealing with presented subjects that were published between 1996 and 2002.

The purpose of this paper is to propose Extensible Markup Language (XML) data partitioning schemes that can cope with static and dynamic allocation for parallel holistic twig joins: grid metadata model for XML (GMX) and streams‐based partitioning method for XML (SPX).

GMX exploits the relationships between XML documents and query patterns to perform workload‐aware partitioning of XML data. Specifically, the paper constructs a two‐dimensional model with a document dimension and a query dimension in which each object in a dimension is composed from XML metadata related to the dimension. GMX provides a set of XML data partitioning methods that include document clustering, query clustering, document‐based refinement, query‐based refinement, and query‐path refinement, thereby enabling XML data partitioning based on the static information of XML metadata. In contrast, SPX explores the structural relationships of query elements and a range‐containment property of XML streams to generate partitions and allocate them to cluster nodes on‐the‐fly.

GMX provides several salient features: a set of partition granularities that balance workloads of query processing costs among cluster nodes statically; inter‐query parallelism as well as intra‐query parallelism at multiple extents; and better parallel query performance when all estimated queries are executed simultaneously to meet their probability of query occurrences in the system. SPX also offers the following features: minimal computation time to generate partitions; balancing skewed workloads dynamically on the system; producing higher intra‐query parallelism; and gaining better parallel query performance.

The current status of the proposed XML data partitioning schemes does not take into account XML data updates, e.g. new XML documents and query pattern changes submitted by users on the system.

Note that effectiveness of the XML data partitioning schemes mainly relies on the accuracy of the cost model to estimate query processing costs. The cost model must be adjusted to reflect characteristics of a system platform used in the implementation.

This paper proposes novel schemes of conducting XML data partitioning to achieve both static and dynamic workload balance.

THE importance of control surface mass balancing does not need to be emphasized, and it is well known that the faster aeroplanes fly, the greater is the care and attention which the designer must give to this question.

Social enterprises (SEs), part of the third sector, are hybrid organizations combining the pursuit of social scopes with commercial business solutions. In seeking for social value, they pair for-profit and non-profit features, thereby compensating for shortcomings of both the public sector and the commercial market. Therefore, the performance management of such organizations assumes a crucial relevance. Among the available tools, the balanced scorecard (BSC) aims to capture performance multidimensionality, at the same time fostering legitimacy towards stakeholders.

In general terms, the BSC has the limit to follow a linear and static logic of construction and functioning. For this reason, scholars combine it with system dynamics (SD) to create dynamic balanced scorecards (DBSCs). However, literature seems to devote scarce attention to the adoption of such analytic tools in the third sector, particularly in SEs. This chapter wants to contribute to bridging this gap by proposing a tailored application in the context of a social cooperative, active in the clothing recycle and in the re-integration of disadvantaged social categories. By referring to previous literature about DBSC, two modelling strategies are identified: the BSC-driven and the SD-driven. The latter, based on inductive reasoning, is the one privileged for the study because of its wider flexibility. The modelling outputs consider different perspectives than the ones within traditional BSCs, contain elements of circular causality and show how financial and non-financial performances interplay and co-determine each other. Insights from the proposed model can be useful to support both decision-making and stakeholder engagement.

This paper aims to present a step-exchange strategy for balance control of a walking biped robot when a lateral impact acts suddenly. A step-out strategy has been recently proposed for balance control when an unknown lateral force acts to a biped robot during walking. This step-out strategy causes a robot to absorb the impact kinetic energy and efficiently maintain balance without falling down. Nevertheless, it was found that the previous strategies have drawbacks that the two foots should always be on the ground (double-support mode) after being balanced and the authors think it is difficult to continue walking after being balanced. Unlike the existing balance strategies, the proposed step-exchange strategy is to not only maintain balance but also to lift one leg in the air (single-support mode) after being balanced so that it is easy for a biped robot to keep walking after being balanced.

In the proposed step-exchange strategy, forward Newton–Euler equation, angular momentum and energy conservation equation were derived. Hill-climbing algorithm is utilized for numerically finding a solution. To verify the proposed strategy, a biped robot by Open Dynamics Engine was stimulated, and experiments with a real biped robot (LRH-1) were also conducted.

The proposed step-exchange strategy enables a walking biped robot under a lateral impact to keep balance and to keep a single-support mode after exchanging a leg. It is helpful for a biped robot to continue walking without any stop. It is found that the proposed step-exchange strategy can be applicable for maintaining balance even if a biped robot is moving. Even though this proposal seems immature yet, it is the first attempt to exchange the supporting foot itself. This strategy is very straightforward and intuitive because humans are also likely to exchange their supporting foot onto the opposite side when an unexpected force is acting.

The proposed step-exchange strategy described in this paper can be applicable in the situation when the external force is applied in the +Y direction, the left leg is the swing leg and the right leg is the stance leg, or it can also be applicable in the situation when the external force is applied in −Y direction, the right leg is the swing leg and the left leg is the stance leg (Figure 2 for ±Y force direction). If an impact force acts to the side of the swing leg, the other step-exchange strategy is needed. The authors are studying this issue as a future work.

The authors have originated the proposed step-exchange strategy for balance control of a walking biped robot under lateral impact. The strategy is genuine and superior in comparison with the state-of-the-art strategy because not only can a biped robot be balanced but it can also easily continue walking by using the step-exchange strategy.

This paper aims to explore small firm perceptions of coopetition, focusing on coopetitive tension, balance and value appropriation realised in dyadic relationships, not considered holistically in previous research.

The authors use seven cases of small firms as the empirical foundation of this study and analysed data thematically.

The findings show that precursors to coopetitive tension in dyads influence friction in these relationships, as firms seek to achieve balance. Balance is dynamic as firms continuously appraise their positions to determine the benefits realised from coopetition. The extent to which firms act cooperatively or competitively is influenced by their perception of fair value appropriation for sustained coopetitive relationships.

Because of the research design findings are not generalisable but provide insight into small firm coopetitive relational dynamics. Future research should explore how industry differences influence firms’ perceived precursors to coopetitive tension and value appropriation based on boundary conditions.

Small firms can proactively address coopetitive tension by developing relationships with potential partner firms through trialling smaller projects and increasing awareness of how their competitive or cooperative behaviours might influence the actions of their counterpart.

This study advances a theoretical framework integrating coopetitive tension, balance and value appropriation, as opposed to earlier fragmented approaches. The framework reveals that precursors to coopetitive tension are continuously appraised as firms act in cooperative or competitive ways. These interactions imply that firms will take a position of balance that provides complementary benefits.

This study examines the impact of knowledge management capabilities on agility, adaptability and alignment (triple-A), drawing upon the nexus of the knowledge-based view and dynamic ambidexterity in the context of manufacturing industry in the USA. It also assesses the performance outcomes of triple-A capabilities in terms of operational and relational performance.

Path analysis was performed in this empirical study in the manufacturing industry.

The results show that knowledge management capabilities are conducive to the development of triple-A capabilities, which in turn lead to the improvement of operational and relational performance.

This study is grounded in the marriage of the knowledge-based view and dynamic ambidexterity to assess the combinative impact of knowledge management capabilities of knowledge acquisition and sharing through absorptive and desorptive capacities on agility and adaptability through knowledge exploration and alignment by knowledge exploitation in the pursuit of triple-A capabilities. This study unentangles the linkage between knowledge management capabilities and triple-As by theorizing the connection between absorptive/desorptive capacity and exploration/exploitation in terms of responsive and efficient supply chain respectively.

THE balancing of rotating parts can be effected either on a balancing machine, or by means of vibration measurements carried out on the completed assembly.

In recent years, the balanced scorecard (BSC) has received considerable interest among practitioners for managing their organization’s performance. Unfortunately existing BSC frameworks, particularly for humanitarian supply chains, lack causal relationships among performance indicators, actions, and outcomes. They are not able to provide a dynamic perspective of the organization with factors that drive the organization’s behavior toward its mission. Lack of conceptual references seems to hinder the development of a performance measurement system toward this direction. The paper aims to discuss these issues.

The authors formulate the interdependencies among key performance indicators (KPIs) in terms of cause-and-effect relationships based on published case studies reported in international journals from 1996 to 2017.

This paper aims to identify the conceptual interdependencies among KPIs and represent them in the form of a conceptual model.

The study was solely based on relevant existing literature. Therefore further practical research is needed to validate the interdependencies of performance indicators in the strategy map.

The proposed conceptual model provides the structure of a dynamic balanced scorecard (DBSC) in the humanitarian supply chain and should serve as a starting reference for the development of a practical DBSC model. The conceptual framework proposed in this paper aims to facilitate further research in developing a DBSC for humanitarian organizations (HOs).

Existing BSC frameworks do not provide a dynamic perspective of the organization. The proposed conceptual framework is a useful reference for further work in developing a DBSC for HOs.