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The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for such a research project.

The cohort interviewed comprises 45 participants of 20 different ethnicities.

From this interview data, it appears that employers mostly favour “Pakeha” New Zealanders (the non-Maori ethnic majority group, mostly of British origin); those who migrated from China and East Asia are the most disfavoured; between them are those of ethnic minorities brought up in New Zealand and those who migrated from the Indian subcontinent and South Asia. Underneath the experience of discrimination is the operationalization of ten subtle factors, and a range of strategies adopted to overcome such factors, as further described in this study.

The findings may permit stakeholders, including professional bodies, employers, aspirant accountants, vocational counsellors, and those who have interests in promoting equality and meritocracy in the accounting profession, to formulate effective rules and structures to combat discrimination. It may also inform those in other professions seeking to lessen ethnic discrimination, and wider society.

The study fills a gap in the accounting literature by elaborating on the mechanisms of how ethnic minorities are discriminated against. It confirms that discrimination is suffered not only by the most salient ethnic groups, but by graduates of “Western” universities, of many and diverse ethnicities, all of whom suffer being perceived as “outsiders”.

This study aims to unveil the generation mechanism of the thrust force in a tubular flux-switching permanent magnet (PM) linear (TFSPML) machine; the operation principle of the TFSPML machine is analyzed.

First, the air-gap flux density harmonic characteristics excited by PMs and armature windings are investigated and summarized based on a simple magnetomotive force (MMF)-permeance model. Then, the air-gap field modulation theory is applied in analyzing the air-gap flux density harmonics that contribute to the electromagnetic force. In addition, a simple method for separating the end force of the TFSPML machine is proposed, which is a significant foundation for the comprehensive analysis of this type of machine. As a result, the operation principle of the TFSPML machine is thoroughly revealed.

The analysis shows that the average electromagnetic force is mainly contributed by the air-gap dominant harmonics, and the thrust force ripple is mainly caused by the end force.

In this paper, the operation principle of the TFSPML machine is analyzed from the perspective of air-gap field modulation.

A parametric method for designing the hub, casing and blades of the miniature centrifugal compressor impeller was developed. The relationship model of the size, aerodynamic and performance parameters of the centrifugal impeller was established. Based on the selected design parameters, the miniature centrifugal-type impeller was designed, and the work efficiency was calculated.

In this study, a micro-centrifugal compressor impeller with a diameter of less than 25 mm was designed. A parametric design method was developed, and the functional relationship between the geometric and gas fluidity parameters was established.

The results of this study showed that the performance parameters of the designed micro-centrifugal impeller satisfied the design requirements. The proposed method is useful as a reference for designing and analysing compressor impellers under high Reynolds number conditions.

A parametric design method was developed, and the functional relationship between the geometric and gas fluidity parameters was established. Under the Reynolds number conditions, the flow characteristics of the gas in the compressor were analysed; the shear-stress transport turbulence equation was solved using the finite volume method. In addition, the effects of the Reynolds number on the velocity, pressure, mass flow and efficiency of the micro-scale centrifugal compressor were evaluated. The results showed that the performance parameters of the designed micro-centrifugal impeller satisfied the design requirements. The proposed method is useful as a reference for designing and analysing compressor impellers under high Reynolds number conditions.

This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in the 18th-19th centuries.

Using a historical approach, we set out to discuss the systematic use of “folk contract” as a tool of tracing accountability in timber trading and in the collective management of community forests in this region, based on the archives of Qingshui River Manuscripts.

The findings indicate that active transactions of small forest plots facilitated by the prevalent use of folk contracts allow both the landlords and the tenants to easily acquire cashflow needed any time before the harvest, and in turn prevent premature logging and deforestation for crop farming. An “open ledger” bookkeeping system emerged from the extensive contracting practices guarantees the functioning of a dualistic accountability system, where both market value of timbers and “face” value of community members' reputation are preserved for long-term sustainability of local economy, society and ecological environment.

From the perspective of economic anthropology, this study forms the link between the folk contract practice in sustainable forestry of the Qingshui River society and the emancipatory accounting literature.

A successful process of design concept evaluation has positive influence on subsequent processes. This study aims to consider the evaluation information at multiple stages and the interaction among evaluators and improve the credibility of evaluation results.

This paper proposes a multi-stage approach for design concept evaluation based on complex network and bounded confidence. First, a network is constructed according to the evaluation data. Depending on the consensus degree of evaluation opinions, the number of evaluation rounds is determined. Then, bounded confidence rules are applied for the modification of preference information. Last, a planning function is constructed to calculate the weight of each stage and aggregate information at multiple evaluation stages.

The results indicate that the opinions of the evaluators tend to be consistent after multiple stages of interactive adjustment, and the ordering of design concept alternatives tends to be stable with the progress of the evaluation.

Updating preferences according to the bounded confidence rules, only the opinions within the trust threshold are considered. The attribute information of the node itself is inadequately considered.

This method addresses the need for considering the evaluation information at each stage and minimizes the impact of disagreements within the evaluation group on the evaluation results.

The purpose of this paper is to conduct a comprehensive analysis and synthesis of the splintered chief executive officer (CEO) succession literature and provide a unifying future research agenda.

This review content analyzes 227 relevant articles published after 1994. These articles examine the causes, process, replacement, and consequences of CEO succession.

The review develops a comprehensive typology, identifies gaps in the literature, and proposes opportunities for future research. For instance, the CEO succession literature can be classified along four primary dimensions: when, how, who, and consequences. These four primary dimensions are further explained by ten secondary factors and 30 tertiary components. Research opportunities include: enlarging the data pool to expand the repertoire of firms studied, incorporating the CEO’s perspective, and integrating CEO succession research with literatures in selection, turnover, and human capital theory.

Through integrating research across research domains, future research will be able to better predict when CEO succession will occur, how to avoid unwanted CEO succession, how to better implement CEO succession, and how to minimize negative aspects and maximize positive aspects of CEO succession for the firm and the CEO, as well as understand the consequences of CEO selection, and help move toward and understanding of how to prevent poor performance, and retain high performing CEOs.

This is the first comprehensive review since 1994. It creates a typology to guide and categorize future research, and shows ways to incorporate relevant, but often ignored literatures (e.g. human resources, psychology, decision making, and human capital).