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Article
Publication date: 16 August 2019

Zhifeng Liu, Junyuan Guo, Yumo Wang, Dong Xiangmin, Yue Wu, Zhijie Yan and Gong Jinlong

This paper aims to propose a method for finding the maximum rotational speed of an inclined turntable at which the stability of the bearing oil film is maintained.

Abstract

Purpose

This paper aims to propose a method for finding the maximum rotational speed of an inclined turntable at which the stability of the bearing oil film is maintained.

Design/methodology/approach

The finite difference method was used to solve the Reynolds equation. Variation of bearing capacity of a tilted hydrostatic turret over time was determined. The combined effect of tilt and rotational speed of the turret on the oil film stability was also analyzed.

Findings

When the turntable is operated at low speeds with only small angle of tilt, stability of the oil film is maintained. At lower rotational speeds, a smaller angle of tilt improves the bearing capacity and ensures stability of the oil film. Whereas, higher rotational speeds can have a considerable influence on the bearing capacity.

Originality/value

The results demonstrate that the inclination or tilt of the turntable significantly affects the stability of the oil film.

Details

Industrial Lubrication and Tribology, vol. 72 no. 5
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 30 May 2023

Yuheng Wang and Junyuan Chen

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

1388

Abstract

Purpose

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

Design/methodology/approach

This qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.

Findings

Chinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.

Originality/value

Empirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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