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1 – 10 of over 2000
Article
Publication date: 5 April 2024

Abhishek Kumar Singh and Krishna Mohan Singh

In the present work, we focus on developing an in-house parallel meshless local Petrov-Galerkin (MLPG) code for the analysis of heat conduction in two-dimensional and…

Abstract

Purpose

In the present work, we focus on developing an in-house parallel meshless local Petrov-Galerkin (MLPG) code for the analysis of heat conduction in two-dimensional and three-dimensional regular as well as complex geometries.

Design/methodology/approach

The parallel MLPG code has been implemented using open multi-processing (OpenMP) application programming interface (API) on the shared memory multicore CPU architecture. Numerical simulations have been performed to find the critical regions of the serial code, and an OpenMP-based parallel MLPG code is developed, considering the critical regions of the sequential code.

Findings

Based on performance parameters such as speed-up and parallel efficiency, the credibility of the parallelization procedure has been established. Maximum speed-up and parallel efficiency are 10.94 and 0.92 for regular three-dimensional geometry (343,000 nodes). Results demonstrate the suitability of parallelization for larger nodes as parallel efficiency and speed-up are more for the larger nodes.

Originality/value

Few attempts have been made in parallel implementation of the MLPG method for solving large-scale industrial problems. Although the literature suggests that message-passing interface (MPI) based parallel MLPG codes have been developed, the OpenMP model has rarely been touched. This work is an attempt at the development of OpenMP-based parallel MLPG code for the very first time.

Details

Engineering Computations, vol. 41 no. 2
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 26 July 2024

Masaaki Furusawa and Shuichi Ishida

Parent companies usually control a subsidiary’s operations and decision-making processes and policies. This study highlights how subsidiary research and development (R&D…

Abstract

Purpose

Parent companies usually control a subsidiary’s operations and decision-making processes and policies. This study highlights how subsidiary research and development (R&D) contributes to a parent company’s global strategy formulation in the context of changes in the integrated responsiveness framework and transnational models.

Design/methodology/approach

We conducted an interview survey with 149 companies in Japan, of which 92 engaged in R&D activities. Ten companies, 9 R&D managers, and one managing director of different industrial companies were selected.

Findings

We identified four cases of how R&D subsidiaries incorporate their requirements into global strategies in the context of changes. Four methods of integrating R&D subsidiaries’ strategies with the parent company are explained. Further, we show that global strategy formulation should not be restricted to headquarters, as dilemmas occur within competing departments in the subsidiaries, which negatively impact innovation and performance. Digital transformation suggests the potential of a new subsidiary management model—the “silent headquarters”.

Research limitations/implications

We failed to discuss how headquarters’ R&D is implemented in strategy formulation. This is because the interview survey was conducted from the perspective of how subsidiary R&D is involved in integrated strategy formulation. Additionally, we did not investigate the actual performance achieved by integrated and non-integrated R&D organisations. Problems faced by subsidiaries in other locations, other departments within the subsidiary country, and the solutions to these problems, should be addressed in future research.

Practical implications

The practical implications of our findings relate to subsidiary-country relationships, inter-facility competition, and global strategy formulation. Active involvement of subsidiary R&D in strategy formulation, considering local requirements, can enhance subsidiary location advantages. Integrated strategies focused on global customers may overlook subsidiary R&D strengths and hinder innovation due to internal dilemmas and competition. Strengthening subsidiary R&D involvement and considering local context can promote innovation and flexibility beyond meta-national management. The concept of Silent HQ is suggested, reducing duplication and coordination issues through delegation and digital transformation.

Social implications

The implication was from the findings pertain to global strategy formulation after organisational integration, which was not previously elucidated by the transnational management and meta-national management models. It was clarified the existence of four cases for subsidiary R&D involvement in strategy formulation from the perspective of subsidiary R&D activities, addressing the difficulty of explaining the penetration of single strategy management to subsidiaries through integration alone. We revealed that there are the entire, apparent, moderate, and quiescent integration cases of R&D strategies from the perspectives of global integration strategy and the subsidiary country’s adaptation and that considering subsidiary R&D involvement models in global strategy formulation is important for maximising the performance of R&D subsidiaries in MNCs.

Originality/value

This study provides useful insight into the importance of centralisation to enhance performance. It addresses the research gap in the global strategy formulation process by R&D subsidiaries. R&D leaders at subsidiary levels strike a balance between global considerations and the host country. This concerns the need for initiative and value proposition to their local customers, combined with the operation of a transnational model. The findings clarify how high-performing subsidiary R&D leaders can engage in parent company strategy formulation.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 24 July 2024

Edoardo Amato, Daniela Bernaschi and Maria Camilla Fraudatario

The UN 2030 Agenda defines sustainable development (SD) in a multidimensional approach that encompasses economic, social, and environmental aspects. The Sustainable Development…

Abstract

The UN 2030 Agenda defines sustainable development (SD) in a multidimensional approach that encompasses economic, social, and environmental aspects. The Sustainable Development Goals (SDGs) serve as conceptual ideals, specific targets, and standards that determine global and local priorities. SD falls into the realm of wicked problems due to its multilayered definitions, untamable nature, and possible solutions at an operational level. Addressing these complex problems and challenges requires the localization of the SDGs and the creation of a new governance model tailored to sustainability. These efforts aim to improve policy coherence for SD. This contribution focuses on the importance of localizing the SDGs, which aims to streamline the 2030 Agenda and tailor the SDGs to local needs. Therefore, the importance of multi-stakeholder participation in the formulation of local definitions of the SDGs, policymaking strategies, and consequently the measurement of the SDGs is emphasized. This chapter provides insights into the specific tools and strategies used by the Metropolitan Cities (MCs) in the implementation of coherent SDG policies, with Florence serving as a case study. Despite the challenges faced by MCs, including ambiguous leadership, conflicting objectives between municipalities, and challenges in coherent policy design, this institutional level shows interesting elements, such as functions of long-term planning and coordination, inclusive tools of participation, and the development of new capacities (political and administrative) that could be useful for strengthening governance for SD.

Details

Policy Capacity, Design and the Sustainable Development Goals
Type: Book
ISBN: 978-1-80455-687-0

Keywords

Article
Publication date: 4 July 2023

Lexis Alexander Tetteh, Cletus Agyenim-Boateng and Samuel Nana Yaw Simpson

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…

Abstract

Purpose

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

Design/methodology/approach

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

Findings

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

Research limitations/implications

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

Practical implications

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

Originality/value

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 9 December 2022

Kiky Srirejeki and Pretisila Kartika Putri

This paper aims to investigate the factors affecting local government officials’ susceptibility to corrupt behavior among Indonesian local government officials.

Abstract

Purpose

This paper aims to investigate the factors affecting local government officials’ susceptibility to corrupt behavior among Indonesian local government officials.

Design/methodology/approach

This study uses a self-report survey and collected 449 questionnaires from 65 village government districts in Central Java province, Indonesia. This study uses a simple and partial correlation to measure the relationship between the susceptibility to corrupt behavior and the independent variables. Binary logistic regression was used to investigate which independent variables were best to explain the local government officials’ susceptibility to corrupt behavior.

Findings

The results show that the factors that best explain corrupt behavior’s susceptibility are the officials’ moral conviction to refrain from corrupt behavior, the perceived opportunity of corruption and the perceived benefit of engaging in such behavior. Further, this study finds an appealing crossover interaction between the perceived cost and social norms on corrupt behavior, such that when officials perceive the cost of engaging in corrupt behavior as low, they will rely more on social norms to decide whether to commit corrupt behavior.

Practical implications

This study provides actionable information for policy formulation. In particular, this study indicates that improvement of internal control can deter corrupt behavior. In addition, the findings of this study also suggest that changing the way we convey the message about corruption might be a promising intervention to mitigate corrupt behavior among government officials. More specifically, a more persuasive-positive-tone message that emphasizes the benefit of not engaging in corrupt behavior or that most people are against corruption can deter corrupt behavior.

Originality/value

The present study provides empirical evidence on the determinants of local government officials’ corrupt behavior from Indonesia’s perspective, which is currently limited.

Details

Journal of Financial Crime, vol. 30 no. 6
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 10 September 2024

Pedro Cavalcanti Gonçalves Ferreira

The paper examines the impact of market power on wages within the context of a developing country, focusing on Brazil.

Abstract

Purpose

The paper examines the impact of market power on wages within the context of a developing country, focusing on Brazil.

Design/methodology/approach

With access to matched employer–employee data from Brazil, we first characterized the evolution of the local labor market concentration (Municipality Herfindahl–Hirschman Index [HHI]). Then, we built a fixed-effect model with instrumental variables to verify the association between the local labor market concentration and wages. Finally, a difference-in-difference (DiD) was implemented to verify whether a merger transaction impacted the workers’ earnings in the Brazilian banking sector.

Findings

The paper’s findings suggest that there may be a negative relationship between market power and workers’ earnings.

Originality/value

This research conducted an in-depth investigation of the labor market power in a developing country. As far as we know, our work is the first to evaluate the extension of local concentration in Brazilian formal labor markets and to illustrate its evolution over the last decades. Additionally, when going through the effects of market concentration on wages, we use a new identification strategy that explores changes in the HHI that are caused by national trends in an industry as a source of exogenous variation. Finally, the last part of the paper assesses the effects of antitrust policy on the labor market, a kind of investigation that is still scarce.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

Article
Publication date: 16 July 2024

Wei Qian, Carol Tilt and Ping Zhu

This paper aims to examine the role of local/provincial government in influencing corporate social and environmental reporting (CSER) in China, and more specifically, how the…

Abstract

Purpose

This paper aims to examine the role of local/provincial government in influencing corporate social and environmental reporting (CSER) in China, and more specifically, how the underlying economic and political factors associated with local government have influenced the quality of CSER.

Design/methodology/approach

The authors used 234 environmentally sensitive companies listed on the Shanghai and Shenzhen Stock Exchanges during 2013 and 2015 as the research sample to test the relationship between CSER and local government’s political connection and economic prioritisation and the potential mediating effect of local economic prioritisation.

Findings

The analysis provides evidence that local/provincial government’s political geographical connectedness with the central government has directly and positively influenced the level of CSER, while local prioritisation of economic development has a direct but negative effect on CSER in China. In addition, local/provincial prioritisation of economic development has mediated the relationship between local–central political geographical connectedness and CSER.

Practical implications

While local/provincial governments are heavily influenced by the coercive pressure from the central government, they also act in their own political and economic interests in overseeing CSER at the local level. This study raises the question about the effectiveness of the top-down approach to improving CSER in China and suggests that the central government may need to focus more on coordinating and harmonising different local/provincial governments’ interests to enable achieving a common sustainability goal.

Originality/value

The authors provide evidence revealing how the economic and political contexts of local government have played a significant role in shaping CSER in China. More specifically, this paper addresses a gap in the literature by highlighting the importance of local government oversight power for CSER development and how such oversight is determined by local prioritisation of economic development and political geographical connectedness of local and central governments.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 17 October 2023

Wilfred Uronu Lameck

This paper analyses the degree of political decentralisation and its relation to the local councils in Tanzania. It explores the institutional and political set-up of the local…

Abstract

Purpose

This paper analyses the degree of political decentralisation and its relation to the local councils in Tanzania. It explores the institutional and political set-up of the local councils originating from the degree of political decentralisation and how it influences the tension between the bureaucrats and local politicians.

Design/methodology/approach

Qualitative approach by a comparative case study is adopted to investigate the phenomenon in two local governments in Tanzania. The data were collected through interviews with 37 senior local government officials and eight focus group discussions with 48 administrators and councillors.

Findings

The findings indicate that the two local governments are subjected to a similar political system guided by similar rules and guidelines from the central government bureaucracy for implementing the party manifesto and central government priorities. Thus, the local politicians have little room for negotiation in adopting local agenda to reflect the preferences of the local community. Any attempt to challenge this status quo creates political tensions between bureaucrats and the administrators.

Originality/value

The findings provide invaluable insights to different stakeholders such as political scientists, government officials, and policymakers with interests in research or practice of political decentralization and political-administrative relation.

Details

Public Administration and Policy, vol. 26 no. 3
Type: Research Article
ISSN: 1727-2645

Keywords

Article
Publication date: 2 August 2024

Sweta, RamReddy Chetteti and Pranitha Janapatla

This study aims to optimize heat transfer efficiency and minimize friction factor and entropy generation in hybrid nanofluid flows through porous media. By incorporating factors…

Abstract

Purpose

This study aims to optimize heat transfer efficiency and minimize friction factor and entropy generation in hybrid nanofluid flows through porous media. By incorporating factors such as melting effect, buoyancy, viscous dissipation and no-slip velocity on a stretchable surface, the aim is to enhance overall performance. Additionally, sensitivity analysis using response surface methodology is used to evaluate the influence of key parameters on response functions.

Design/methodology/approach

After deriving suitable Lie-group transformations, the modeled equations are solved numerically using the “spectral local linearization method.” This approach is validated through rigorous numerical comparisons and error estimations, demonstrating strong alignment with prior studies.

Findings

The findings reveal that higher Darcy numbers and melting parameters are associated with decreased entropy (35.86% and 35.93%, respectively) and shear stress, increased heat transmission (16.4% and 30.41%, respectively) in hybrid nanofluids. Moreover, response surface methodology uses key factors, concerning the Nusselt number and shear stress as response variables in a quadratic model. Notably, the model exhibits exceptional accuracy with $R^2$ values of 99.99% for the Nusselt number and 100.00% for skin friction. Additionally, optimization results demonstrate a notable sensitivity to the key parameters.

Research limitations/implications

Lubrication is a vital method to minimize friction and wear in the automobile sector, contributing significantly to energy efficiency, environmental conservation and carbon reduction. The incorporation of nickel and manganese zinc ferrites into SAE 20 W-40 motor oil lubricants, as defined by the Society of Automotive Engineers, significantly improves their performance, particularly in terms of tribological attributes.

Originality/value

This work stands out for its focus on applications such as hybrid electromagnetic fuel cells and nano-magnetic material processing. While these applications are gaining interest, there is still a research gap regarding the effects of melting on heat transfer in a NiZnFe_2O_4-MnZnFe_2O_4/20W40 motor oil hybrid nanofluid over a stretchable surface, necessitating a thorough investigation that includes both numerical simulations and statistical analysis.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 34 no. 9
Type: Research Article
ISSN: 0961-5539

Keywords

1 – 10 of over 2000