Search results

The purpose of this paper is to carry out an extensive numerical study in order to understand the flow structures and the resulting noise generated by a supersonic impinging jet on a flat plate. One of the parameters varied in this study is the distance between the jet exit plane and the flat plate.

Because of the unsteady nature of the problem a time-dependent computation is carried out using the detached eddy simulation turbulence model. The OVERFLOW 2 CFD code was used with a highly resolved grid and small time steps.

The authors found that as the separation distance increases, the dominant frequencies in the noise spectrum decrease. In addition, the relative strength of the various frequencies to each other changes with changing distance, indicating the changing modes of the jet. The CFD results indicate a strong interaction between the acoustic waves emanating from the impingement plate and the jet plume. This feedback mechanism is responsible for destabilizing the jet shear layer leading to the jet changing modes. The computed near field spectra, convection velocities of the jet vortical structures and mean jet centerline velocity profile are in good agreement with experimental measurements. The results also show very high sound pressure levels all over the impingement plate but especially near the impingement point. These levels, if sustained, are detrimental to both human operators as well as the surrounding structures.

Given the large-scale nature of the computations carried out, it is very costly to run the computations long enough to collect a good, statistically steady time sample to achieve a low frequency bandwidth resolution. Such a long time sample could actually improve the results in terms of frequency resolution and obtained an even better agreement with experiments. Off course there is always the issue of grid resolution as well, but given the good agreement with experiments that the authors obtained, the authors are confident in their results.

The practical implications of the results the authors obtained are significant in that, the authors now know that hybrid RANS-large eddy simulation methods can be used for this complex, unsteady engineering problems. In addition, the results also show the high noise level both on the impingement surface and in the surroundings of the jet. This could have a negative impact on the structural integrity of the flat surface.

Noisy environments are never desirable anywhere especially in places where human operations take place. Therefore, given the high noise levels obtained in the simulations and confirmed by experiments, any human presence around the jet will be harmful to hearing and precautions need to be taken.

This is a physics-based study; i.e. understanding the physical phenomena involved in supersonic jet impingement. Of particular interest is the interaction of the jet shear layer with the acoustic waves emanating from the impingement area. This feedback loop is found to be responsible for intensifying the instability of the jet shear layer.

The purpose of this paper is to encourage ethical discernment as a dimension of business decision‐making.

Development of ethical discernment and a process of ethical evaluation in the analysis of decisions made by the auditors and management in the Adelphia accounting scandal.

The paper finds that accounting may benefit from an increased focus on ethical discernment and ethical behavior. Ethical behavior may help restore trust and confidence in the capital market system and reduce fraudulent financial reporting.

This paper presents an alternative to regulation for restoring trust in the financial oversight function.

To develop theoretical frameworks to discuss high profile scandals, where responsible accountants and other executives could have saved themselves, many investors and others severe personal and financial loss by considering the costs of improper or immoral behavior. These cases emphasize the importance of ethics driving accountants' decisions.

The paper discusses these ethical lapses in light of applying Kohlberg's models, biblical examples from the Old and New Testaments and the Koran, and other ethical systems.

The paper shows that this concept is not new. Throughout history, people have taken actions that cost them their freedom, their money and most importantly, their good names. Upon reflection, many of these people are astounded at the seriousness of their action given what little they had to gain from continued involvement. In reinforcing lessons that should be learned from cases of business malfeasance and highlighting many well‐known accounting and other scandals, we develop recurrent themes in the nature of business scandals and show that many people are responsible for or complicit in the malfeasance. These individuals could have prevented the fraud or minimized any adverse impact if they had considered their behavior ex ante. We show that the employees portrayed demonstrated very low‐levels of ethical development and seemed to underestimate the probability of getting caught and the resulting punishment. We also elicit many reasons from several viewpoints for not becoming involved in fraud.

It is hoped that the next generation of business leaders and middle level staff alike will consider the results/messages of this paper when faced with ethical dilemmas.

The paper concludes that the best internal control in a business structure remains the hiring and training of morally upstanding employees and managers who recognize the values of their good names before temptations arise. Incentive plans can encourage ethical behavior.

Practitioners must consider fully the potential consequences of their actions no matter how small the perceived probability of a bad outcome.

The purpose of this paper is to demonstrate the ability to researchers of using design of experiments (DoE) as a structured and systematic approach to performing systematic literature reviews. The authors demonstrate a simple case study illustrating the application of DoE in executing a systematic literature review on two popular topics in higher education: academic leadership and Lean Six Sigma.

The methodology involves the systematic literature review of linking academic leadership with terms such as Lean, Six Sigma, Total Quality Management, Maturity Model and Continuous Improvement. The main tool used to structure the systematic literature review is a Taguchi Orthogonal Array design, specifically an L16 grid and the method is verified by conducting another review, replacing the term academic leadership with simply leadership.

The approach identified at first no research papers linking the terms; however, when academic leadership was replaced with university, 19 research papers where discovered. The verification exercise, linking just leadership with the other search string generated over 1,000 results – demonstrating that the tool can find large volumes of articles if they exist, the search was completed for a ten year time frame – 2004 to 2014.

The case study focussed on a field which is known to have little current research and the verification exercise deliberately targeted a known large body of research. The authors will continue to use the approach and refine the technique over time.

This approach would help any researcher despite of their discipline to identify opportunities and gaps in the current literature.

The paper shows how DoE can be used in an academic research-based process. No other literature review approach currently exists which uses Taguchi approach to DoE to filter the search criteria.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Auditors are required to perform analytical procedures during the planning and concluding phases of the audit. Such procedures typically use data aggregated at a high level. The authors investigate whether artificial neural networks, a more sophisticated technique for analytical review than typically used by auditors, may be effective when using high level data.

Data from companies operating in the dairy industry were used to train an artificial neural network. Data with and without material seeded errors were used to test alternative techniques.

Results suggest that the artificial neural network approach was not significantly more effective (taking into account both Type I and II errors) than traditional ratio and regression analysis, and none of the three approaches provided more overall effectiveness than a purely random procedure. However, the artificial neural network approach did yield considerably fewer Type II errors than the other methods, which suggests artificial neural networks could be a candidate to improve the performance of analytical procedures in circumstances where Type II error rates are the primary concern of the auditor.

The authors extend the work of Coakley and Brown (1983) by investigating the application of artificial neural networks as an analytical procedure using aggregated data. Furthermore, the authors examine multiple companies from one industry and supplement financial information with both exogenous industry and macro-economic data.

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.