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Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the…
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.
Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.
Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.
Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.
Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”
Major concern over monopolies and trusts was one of the distinguishing marks of the American Economic Association from its foundation and lasted well into the early 1900s …
Major concern over monopolies and trusts was one of the distinguishing marks of the American Economic Association from its foundation and lasted well into the early 1900s (Coats, 1960). The failed merger attempt of the Northern Securities Company and the subsequent panic of 1902–1903, the 1907 financial crisis and its aftermath, as well as the ostensibly illegal financial practices of many conglomerates, all contributed to keep the trusts issue alive on academic circles. But it was only after the 1911 Court decisions that the debate on the trust problem and the necessary measures to amend the existing antitrust legislation acquired new vigor and incisiveness.3
The purpose of this paper is to present a finite‐element analysis of the initiation of a slope failure in a small‐scale laboratory test due to pore pressure variation. To…
The purpose of this paper is to present a finite‐element analysis of the initiation of a slope failure in a small‐scale laboratory test due to pore pressure variation. To this aim, a fully coupled multiphase model for saturated/partially saturated solid porous materials based on porous media mechanics is used.
The slope is described as a three‐phase deforming porous continuum where heat, water and gas flow are taken into account. The gas phase is modelled as an ideal gas composed of dry air and water vapour. Phase changes of water, heat transfer through conduction and convection and latent heat transfer are considered. The independent variables are: solid displacements, capillary pressure, gas pressure and temperature. The effective stress state is limited by Drucker‐Prager yield surface for the sake of simplicity. Small strains and quasi‐static loading conditions are assumed.
The paper shows that the multiphase modelling is able to capture the main experimental observations such as the local failure zone at the onset of slope failure and the outflow appeared in that zone. It also allows understanding of the triggering mechanisms of the failure zone.
This work can be considered as a step towards a further development of a suitable numerical model for the simulation of non‐isothermal geo‐environmental engineering problems.
The multiphysics approach looks promising for the analysis of the onset of landslides, provided that the constitutive models for the multiphase porous media in saturated/unsaturated conditions and the related mechanical and hydraulic properties are described with sufficient accuracy.
Elasto‐plastic thermo‐hydro‐mechanical modelling of the initiation of slope failure subjected to variation in pore pressure boundary condition.
A reliable forecast of hurricane activity in the Atlantic Basin has the potential to help mitigate the economic losses caused by hurricanes. One of the difficult problems…
A reliable forecast of hurricane activity in the Atlantic Basin has the potential to help mitigate the economic losses caused by hurricanes. One of the difficult problems is to make reasonable annual forecast of catastrophe losses based on the short record of historical observations. Atmospheric conditions tend to influence tropical cyclone development. Considering the complex interactions among climatological factors, prediction of future hurricane activity is challenging. In this study, the authors are attempting to predict the number of Atlantic hurricanes for a given year based on two different approaches.
In part I, an autoregressive integrated moving average (ARIMA) is used to model a long‐run behavior of Atlantic hurricane frequency. The authors present a comparison of CSU's forecast with ARIMA model. Part II focuses on the relationship between the climate signals and hurricane activity and introduces a new approach in including climate indices into the prediction model. In this part, principal components analysis (PCA) is used to identify possible patterns in historical data based on six climate indices measured prior to hurricane season. The objective is to reduce the data set to a smaller set while most of the variability observed in the real data is captured. The variances observed in an orthogonal system indicate the order of contribution of each mode shape.
Results from part I suggest that CSU's forecast model, in general, is superior to results obtained by ARIMA. In part II, the correlation between mode (shapes) and the number of Atlantic hurricanes per year is examined. The resulting relationships show that, for the time interval of 1990 through 2011, PCA‐based approach provides better estimates compared to CSU's forecast.
The paper presents a unique prediction approach which is simple, relatively accurate and easy to apply. The results of this study show that complex statistical analyses/models do not necessarily provide better forecasts.
Presents a fully coupled numerical model to simulate the slow transient phenomena involving heat and mass transfer in deforming partially saturated porous materials. Makes…
Presents a fully coupled numerical model to simulate the slow transient phenomena involving heat and mass transfer in deforming partially saturated porous materials. Makes use of the modified effective stress concept together with the capillary pressure relationship. Examines phase changes (evaporation‐condensation(, heat transfer through conduction and convection, as well as latent heat transfer. The governing equations in terms of gas pressure, capillary pressure, temperature and displacements are coupled non‐linear differential equations and are discretized by the finite element method in space and by finite differences in the time domain. The model is further validated with respect to a documented experiment on partially saturated soil behaviour, and the effects of two‐phase flow, as compared to the one‐phase flow solution, are analysed. Two other examples involving drying of a concrete wall and thermoelastic consolidation of partially saturated clay demonstrate the importance of proper physical modelling and of appropriate choice of the boundary conditions.
Since 1964 Newcastle University Computing Laboratory has had its own file handling systems for bibliographic records: two systems were developed in parallel for use on an…
Since 1964 Newcastle University Computing Laboratory has had its own file handling systems for bibliographic records: two systems were developed in parallel for use on an ICL KDF9 computer. In 1967 a third and more sophisticated system compatible with the two KDF9 systems was designed and implemented for use on the newly arrived IBM 360/67. This paper describes the record structure upon which the new system is based. Some of the utilities which make up the file handling system are briefly described, as are some of the projects, both ‘library’ and ‘non‐library’, which have made use of the new system.
This essay is a review of the recent literature on the methodology of economics, with a focus on three broad trends that have defined the core lines of research within the…
This essay is a review of the recent literature on the methodology of economics, with a focus on three broad trends that have defined the core lines of research within the discipline during the last two decades. These trends are: (a) the philosophical analysis of economic modelling and economic explanation; (b) the epistemology of causal inference, evidence diversity and evidence-based policy and (c) the investigation of the methodological underpinnings and public policy implications of behavioural economics. The final output is inevitably not exhaustive, yet it aims at offering a fair taste of some of the most representative questions in the field on which many philosophers, methodologists and social scientists have recently been placing a great deal of intellectual effort. The topics and references compiled in this review should serve at least as safe introductions to some of the central research questions in the philosophy and methodology of economics.
THE interval between the Library Association Conference and the printing of THE LIBRARY WORLD is too brief for more than a series of impressions of it. Comment is probably preferable in our pages to mere record. The Association is publishing in the next few weeks all the papers that were read and, as we hope, the substance at least of the unwritten contributions. In this second particular reports in recent years have been lacking. A report that merely states that “Mr. Smith seconded the vote of thanks” is so much waste of paper and interests no one but Mr. Smith. If Mr. Smith, however, said anything we should know what it was he said. What we may say is that the Conference was worthy of the centenary we were celebrating. The attendance, over two thousand, was the largest on record, and there has not been so large a gathering of overseas librarians and educationists since the jubilee meeting of the Library Association at Edinburgh in 1927. So much was this so that the meeting took upon it a certain international aspect, as at least one of the non‐librarian speakers told its members, adding that it was apparently a library league of nations of the friendliest character. It followed that an unusual, but quite agreeable, part of each general session was devoted to speeches of congratulation and good‐will from the foreign delegates. All, with the possible exception of the United States, dwelt upon the debt of their countries in library matters to the English Public Libraries Acts and their consequences. Even Dr. Evans, in a very pleasant speech, showed that he had reached some tentative conclusions about English librarianship.
Earliest localism was sited on a tree or hill or ford, crossroads or whenceways, where people assembled to talk, (Sax. witan), or trade, (Sax. staple), in eggs, fowl, fish or faggots. From such primitive beginnings many a great city has grown. Settlements and society brought changes; appointed headmen and officials, a cloak of legality, uplifted hands holding “men to witness”. Institutions tend to decay and many of these early forms passed away, but not the principle vital to the system. The parish an ecclesiastical institution, had no place until Saxons, originally heathens, became Christians and time came when Church, cottage and inn filled the lives of men, a state of localism in affairs which endured for centuries. The feudal system decayed and the vestry became the seat of local government. The novels of Thomas Hardy—and English literature boasts of no finer descriptions of life as it once was—depict this authority and the awe in which his smocked countrymen stood of “the vicar in his vestry”. The plague freed serfs and bondsmen, but events, such as the Poor Law of 1601, if anything, revived the parish as the organ of local government, but gradually secular and ecclesiastical aspects were divided and the great population explosion of the eighteenth century created necessity for subdivision of areas, which continued to serve the principle of localism however. The ballot box completed the eclipse of Church; it changed concepts of localism but not its importance in government.
THE object of industry is to supply the goods and services needed by the community, with the minimum consumption of real resources. The goods and services constitute our standard of living, which we can only improve if we minimise the use of our real resources and reduce the wastage in them. Productivity is thus the ratio between what you take out in the way of goods and services and what you put in as real resources. Higher productivity is getting the same or more goods and services from less resources. That is the problem which faces us both in relation to the immediate needs of the population and in respect to the drive to increase exports and so pay for the important imports which the country so badly needs.