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Article
Publication date: 1 January 2014

Norio Takahashi, Akira Akagi, Masanori Nakano, Yuhito Doi and Daisuke Miyagi

In the laminated core of transformer, motor, etc. each electrical steel sheet is usually insulated in order to reduce the eddy current loss. Raw steel sheets without insulation…

Abstract

Purpose

In the laminated core of transformer, motor, etc. each electrical steel sheet is usually insulated in order to reduce the eddy current loss. Raw steel sheets without insulation are sometimes used in a small core of electrical machines and electronic equipments, because the cost of iron core can be reduced if cheap steel sheets without insulation are used in the core. The purpose of the paper is to show how the contact resistance between sheets of laminated core affects the interlaminar eddy current and to show the criterion for judgment of the necessity of insulation.

Design/methodology/approach

The eddy current losses of core made of SPCC (cold rolled steel sheets) of different widths with and without insulation under various conditions are analyzed by using the finite element method (FEM) considering the contact resistance. The equivalent circuit for such a laminated core without insulation is shown. The experimental investigation is also carried out.

Findings

A criterion for the judgment of insulation is examined. It is shown that the increase of eddy current is affected by the ratio (this corresponds to the criterion) of the resistance of steel and the contact resistance.

Originality/value

The paper clarifies a criterion for the necessity of insulation between sheets of laminated core. It is shown that a similar tendency to the measured value of eddy current loss can be obtained by utilizing the modeling method of laminated core.

Details

COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering, vol. 33 no. 1/2
Type: Research Article
ISSN: 0332-1649

Keywords

Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 February 2021

Amruta Joglekar-Athavale and Ganapti S. Shankarling

The review glances upon the colorants used for printing on ceramic substrates by ink jet technology and techniques, chemistry involved during the selection of the colorants.

Abstract

Purpose

The review glances upon the colorants used for printing on ceramic substrates by ink jet technology and techniques, chemistry involved during the selection of the colorants.

Design/methodology/approach

The ink jet technology is an easy and a convenient technique, specially designed colorants are used for such applications with tailor made properties and features.

Findings

New developments in technology and chemistry of colorants to achieve successes in application studies of ceramic substrates.

Research limitations/implications

N/A.

Practical implications

This review glances upon the history, development and practical approach of the current techniques with available dyes and pigments and the techniques involved during the synthesis and application.

Originality/value

The review paper provides information about the development of the inkjet technique on ceramics and available colorants with methods.

Details

Pigment & Resin Technology, vol. 51 no. 3
Type: Research Article
ISSN: 0369-9420

Keywords

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