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During the past several decades, the rapid expansion of service industry and the automation of manufacturing operations have gradually changed the ratio between direct and indirect labour in favour of the latter and created the need for indirect work measurement and standards. Though a few indirect work measurement and standard systems exist, much still needs to be done to refine and promote indirect work measurement and control techniques. This article develops and applies a flexible procedure for setting indirect work standards. The procedure includes six steps: establishing an accurate information system for indirect manpower planning; defining appropriate allowances; developing effective methods for measuring various types of key tasks; generating a formal engineering report after indirect work standards are established; reviewing and updating indirect labour standards and their supporting data based on analysis of historical data; and setting up a point system and/or a statistical control system whenever possible.

This study examines the incentives motivating listed companies in Malaysia to voluntarily choose the Direct Method over the Indirect Method in reporting cash flow from operating (CFO) activities in their 1997 annual financial reports following the adoption of the IAS 7 (Revised) Statement of Cash Flows (SCF), which was used prior to the current standard MASB No. 5 Cash Flow Statement promulgated by the Malaysian Accounting Standards Board (MASB) in 1999. Adopting the signalling perspective, the general hypothesis of this study is that the choice of the Direct Method over the Indirect Method in reporting CFO activities is to maximize a firm’s value via engagement in quality signalling to the market. Specifically, it is hypothesised that such decision is influenced by the firm’s level of managerial efficiency, financial risk, size, its auditor, and industry membership. The sample consists of 231 firms listed on the Kuala Lumpur Stock Exchange; 32 firms in the treatment group (Direct Method) and 199 firms in the control group (Indirect Method). Based on the results from the univariate and multivariate analyses, we found all variables to be in the hypothesised directions. However, we infer that the decision to choose the Direct Method for reporting CFO activities in SCF is significantly influenced by the firm’s level of managerial efficiency, size, and its auditor. Thus, there is support for the general hypothesis of maximization of the value of the firm via quality signalling. The authors gratefully appreciate the helpful comments of the discussant and workshop participants at the 11th Asian‐Pacific Conference on International Accounting

The aim of the current study is proposing a novel framework to attain the optimum value of a flexible arm manipulator parameters for payload launching missions.

The proposed scheme is based on optimal control approach and combines direct and indirect search methods while considering the actuator capacity.

Three nonlinear parameter-optimization problems will be solved to illustrate how the proposed algorithm can be exploited. Employing variational based nonlinear optimal control within the suggested framework, the answer of these problems is highly intertwined to the solution of a set of differential equations with split boundary values. To solve the obtained boundary value problem (BVP), the related solver of MATLAB® software, bvp6c, will be employed. The achieved simulation results support the worth of the developed procedure.

For the first time, the optimal parameters of a flexible link robot for object launching are found in the current research. In addition, the actuator saturation limits are considered which enhances the applicability of the suggested method in the real world applications.

The purpose of this study is to find a control method for three-phase four-wire shunt active power filters, which uses a load-equivalent conductance for obtaining a reference signal for compensating non-active current.

Changes of energy stored in an active filter’s reactance elements are monitored to find the active component of the load current. It is then used as a current reference to be realised as a supply source current. Computer simulation methods were used to verify the presented control method.

To calculate the reference signal for the active filter action, it is enough to measure the active filter’s DC-side capacitors’ voltages. It has been proved that P regulators are sufficient to realise compensating current and to stabilise active filter capacitors’ voltages. The supply source-neutral conductor current can be zeroed even for nonlinear and unbalanced load-generating DC-component in its neutral conductor. In addition, the active filter can buffer load-active power changes and act simultaneously as a local energy accumulator.

This paper provides an alternative approach to address the problem of the three-phase four-wire shunt active power filter control methods.

The purpose of this paper is to propose a buoyancy-gravity adjustment device and a fuzzy intelligent controller for the depth control of a storage tank in-service inspection robot.

The structure of the robot is first designed based on the construction of the bottom of a crude oil tank and explosion-proof requirements. The buoyancy-gravity adjustment system is used to control the vertical movement of the robot. The motion analysis of the robot indicates that the diving or rising process is influenced by hydrodynamic force and umbilical cord tension. Considering the nonlinear model in-depth control, a fuzzy intelligent controller is proposed to address the depth control problem. The primary fuzzy controller is used to compensate for initial error with fast response. The secondary fuzzy controller is activated by an intelligent switch to eliminate the steady error.

The proposed fuzzy controller can better solve the complicated hydrodynamic problem of the coupling of umbilical cord and the robot during depth control by classifying the error values of depth, velocity and acceleration.

The buoyancy-gravity adjustment device and the depth control system of the robot can move through the heating coils by safe and accurate diving or rising.

This paper seeks to analyse the various approaches being used by the public sector across the European Union to tackle undeclared work and to evaluate the direction of change.

To do this, the National Action Plans for Employment 2001 and 2003 (NAPs) and the National Reform Programmes 2005‐2008 (NRPs) are analysed, along with the data collected in international reviews conducted by the European Employment Observatory in Autumn 2004 and the European Industrial Relations Observatory (EIRO) in 2005 on undeclared work.

In parallel with public sector management in other realms, where it is accepted that positive reinforcement of “good” behaviour is more effective at eliciting change than negative reinforcement of “bad” behaviour, the finding is that the public sector in EU member states is moving away from solely a repressive approach that seeks to detect and penalise offenders and towards an approach that also seeks to stimulate good behaviour by rewarding compliance. Until now, however, these positive reinforcement measures appear to remain firmly entrenched in a bureaucratic management approach that uses externally imposed direct control systems to generate reactive behaviours, rather than an internalised post‐bureaucratic approach that seeks to generate constructive pro‐activity and commitment to tax morality on the part of populations.

This is one of the first attempts to evaluate how public sector management is tackling undeclared work in European member states.

Silicon photovoltaics technology has drawbacks of high cost and power conversion efficiency. In order to extract the maximum output power of the module, maximum power point (MPP) is used by implying the nonlinear behavior of I-V characteristics. Different techniques are used regarding maximum power point tracking (MPPT). The paper aims to review the techniques of MPPT used in PV systems and review the comparison between Perturb and Observe (P&O) method and incremental conductance (IC) method that are used to track the maximum power and gives a comparative review of all those techniques.

A study of MPPT techniques for photovoltaic (PV) systems is presented. Matlab Simulink is used to find the MPP using P&O simulation along with IC simulation at a steady temperature and irradiance.

MATLAB simulations are used to implement the P&O method and IC method, which includes a PV cell connected to an MPPT-controlled boost converter. The simulation results demonstrate the accuracy of the PV model as well as the functional value of the algorithms, which has improved tracking efficiency and dynamic characteristics. P&O solution gave 94% performance when configured. P&O controller has a better time response process. As compared to the P&O method of tracking, the incremental conductance response rate was significantly slower.

In PV systems, MPPT techniques are used to optimize the PV array output power by continuously tracking the MPP under a variety of operating conditions, including cell temperature and irradiation level.

The purpose of this paper is to assess the real reasons behind the widely accepted view that the European Anti‐Fraud Office (OLAF) is not performing to its full potential.

The approach takes the form of consideration of the main points of the regulatory framework and analysis of lacunae in the current and proposed framework.

The paper attributes ineffectiveness, in part, to the conflicting and vague regulatory framework within which OLAF is requested to operate.

The paper provides a list and an analysis of the main lacunae in OLAF's regulatory framework, an operation which has been neglected in the academic literature.

Although it is widely held that multinational collective bargaining (MCB) may represent the most effective labour response to the multinational enterprise (MNE), its appearance is sporadic and ephemeral. Examples appear to be confined to situations where factors and conditions highly conducive to international union co‐operation exist. The constraints and incentives for the development of MCB are examined in the context of the 1970s and 1980s and their changing economic environments. The analysis uses a framework based on the economic theory of bargaining cartels. It is explained why MCB has occurred in unrepresentative cases and prospects for labour responses to the MNE are examined.

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other features of the organizational control system. Descriptive statistics indicate limited use of management accounting techniques common in manufacturing firms, such as standard costing and variance analysis. A cross-lagged model suggests that implementation of an innovative management accounting system may be causally linked to decreasing operating costs.