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A shock capturing scheme is presented for the equations of isentropic flow based on upwind differencing applied to a locally linearized set of Riemann problems. This includes the two‐dimensional shallow water equations using the familiar gas dynamics analogy. An average of the flow variables across the interface between cells is required, and this average is chosen to be the arithmetic mean for computational efficiency, leading to arithmetic averaging. This is in contrast to usual ‘square root’ averages found in this type of Riemann solver where the computational expense can be prohibitive. The scheme is applied to a two‐dimensional dam‐break problem and the approximate solution compares well with those given by other authors.

An algorithm based on flux difference splitting is presented for the solution of two‐dimensional, steady, supercritical open channel flows. A transformation maps a non‐rectangular, physical domain into a rectangular one. The governing equations are then the shallow water equations, including terms of slope and friction, in a generalised coordinate system. A regular mesh on a rectangular computational domain can then be employed. The resulting scheme has good jump capturing properties and the advantage of using boundary/body‐fitted meshes. The scheme is applied to a problem of flow in a river whose geometry induces a region of supercritical flow.

Tertiary education has been going through dramatic transformation in recent times. Such transformation is seen in teaching and learning at tertiary education. This study, therefore, aims to understand the transformation of teaching and learning in tertiary-level education, particularly by accounting the experiences and perspectives of postgraduate learners.

The study narrowed higher education transformation into four key drivers such as expansion, excellence, extension, external and explored their dynamics and impacts for teaching and learning in tertiary education. The data was gathered from 25 doctoral students from three different cohorts, who shared their critical reflection on their experiences and perspectives on the transformation of teaching and learning in a reflective journal. The 25 reflective journals were used as the qualitative transcripts for analysis. Standard required ethical protocols were followed in the research. The results were analysed using thematic analysis.

The findings indicate that teaching and learning in the higher education are transformed largely using technology, by engaging various stakeholders, several pedagogic methods, a range of assessments and numerous contents and materials. The findings suggest that higher education transformation has affected teaching and learning in tertiary education positively in the UAE, while identifying some relevant areas for improvement.

Single data and small sample size (although suitable for the study) are the limitations. The experiences and perspectives of the postgraduate scholars on teaching and learning offer relevant insights for postgraduate learners, academic, researchers, curriculum developers, policymakers. The study asserts that accounting student's experiences and perspectives supports the understanding on the transformation of teaching and learning in tertiary education.

The study contributes to the ongoing debate on how students are helping shape teaching and learning practices in tertiary education, particularly from the UAE context using informed critical reflection. The study contends and concludes that teaching and learning in tertiary education are continued to be shaped by emerging trends and development.

The purpose of this paper is to investigate the determinants of IJV performance expectations for a sample of international joint ventures with parent firms from Europe, North America and Australia. A conceptual framework is proposed which identifies the determinants of IJV performance as the dominant control of the IJV by one parent firm, the level of autonomy granted to the IJV management, the level of trust between the partner firms, the effect of differences in the national cultures of IJV partners and the differences in the organizational cultures of IJV partners.

The study adopts a self‐administered questionnaire approach to examine the determinants of performance in the sample firms. The starting point for obtaining a sample of parent firms was the OSIRIS database. Paper copies of the questionnaires were posted to potential respondents. This was followed by an e‐mail to the same potential respondents with the questionnaires attached. In total, 109 usable questionnaires were obtained from respondent companies – 22 questionnaires were returned from the postal survey and 87 questionnaires were returned from the follow‐up e‐mail.

Predicted positive relationships between performance expectations and dominant control of the IJV, autonomy granted to the IJV management, and trust between the partner firms are supported by the data. The predicted negative relationship between performance expectations and national culture differences was not supported, however, the expected negative relationship between performance expectations and corporate culture differences was partially supported.

This study adds to the international business literature on IJVs and provides new empirical evidence in the context of Europe, North America and Australia.

The present study develops an international joint venture (IJV) partner selection framework to explain the choice between state-owned or privately owned local partners in the context of emerging economies. We suggest that once an IJV is selected as the mode of entry, a multinational enterprise's strategic motivations – that is, efficiency seeking, market seeking and knowledge seeking – will influence its choice of IJV partner type: state-owned enterprise or privately owned firm. We argue that liability of foreignness and rule of law moderate the multinational enterprise's selection of IJV partner type.

Cross-border acquisitions play an important role in corporate strategic development and international expansion. During the past decades, mergers and acquisitions have been intensively researched through the lenses of strategic management, corporate finance, behavioral finance, etc. Despite the intense effort, the progress made is still fragmented and lacks unifying theories that approach the entire acquisition process on the one hand, and in-depth research of critical factors on the other. The intent of the research paper is to establish a vital link between academic research and practice of mergers and acquisitions, especially regarding the pre-acquisition evaluation.

In detail, the research paper investigates critical factors – and their inclusion in the pre-acquisition due diligence, before decision about acquisition is made. Pre-acquisition due diligence theoretically conforms to organizational learning theory, which proposes the more the acquiring firm learns about the acquisition target, the higher the probability of a successful acquisition. The central hypothesis states that due diligence, including the critical factors, in the pre-acquisition phase is related to acquisition success.

Using a multidimensional measure of critical factors, the empirical evidence is based on 85 cross-border acquisitions that took place between 2007 and 2013 in the European automotive industry. The quantitative analysis finds positive association between the Choice of Strategic Partner, Business Capabilities and HR Knowledge, and Financial Factors and Acquisition Premium as critical factors of due diligence and acquisition success. The strongest relationship is between business capabilities and knowledge transfer as the main asset for realization of synergy values and successful acquisition. In this context, the valuation of the business capabilities of the acquisition targets is classified as the main challenge for reflecting suitability of the acquisition price and establishing value generation from the combined firms in the post-acquisition phase.

By studying acquisition risk and critical factors – both success and failure reasons – this research tested and proved theoretically sound framework for successful acquisition. From a practical standpoint, the research results provide acquisition management with a proven model for pre-evaluating acquisition candidates by means of comprehensive due diligence.

This paper aims to analyse student perspectives on the contribution that teaching anticipatory reflection can make to the development of their reflective practice. The project explores lived student experiences of anticipatory reflection and the value students attribute to these in helping them bridge the transfer gap between reflective learning and reflective practice.

An interpretivist approach is taken whereby student reflections on the students' experiences of practicing anticipatory reflection in a workshop setting were analysed using template analysis to understand the value attributed to these. Students were guided through a series of exercises including visualisation of future events and the nature of future practice as well as reflective writing.

Students identified multiple benefits of being taught and practising anticipatory reflection. Specifically, high levels of realism, personal relevance and engagement were reported, as well as increased confidence, self-efficacy and self-belief. In addition, the development of empathy and increases in self-awareness were common benefits of working through the process of anticipatory reflection.

In contrast to existing retrospective approaches, here the authors focus on the future, using anticipatory reflection to inform pedagogical approaches enabling students to experience anticipatory reflection in a classroom setting. The positive value attributed to experiencing anticipatory reflection suggests that the temporal focus in teaching reflection should evolve to incorporate prospective approaches which have a valuable role to play in bridging existing transfer gaps between reflective learning and practice.

To review the alliance partner selection criteria research in order to shed light on how entrepreneurial firms should choose established firms as alliance partners.

Critical differences between entrepreneurial and established firms are presented to emphasize the special risks in alliances between these two types of firms. Extant literature on partner selection criteria is reviewed to show that adequate research adopting the perspective of entrepreneurial firms is lacking. A list of recommendations is developed for entrepreneurial firms in their choice of established firms as alliance partners. Illustrative cases are presented of both successful and unsuccessful cases of strategic alliances between entrepreneurial and established firms.

Provides evidence that entrepreneurial firms have not been adequately recognized in the research on partner selection criteria in strategic alliances. Based on a comprehensive review of the literature, the paper identifies 15 intrinsic and alliancing difference factors between entrepreneurial and established firms.

Five key guidelines are developed to assist entrepreneurial firms in selecting established firms as alliance partners.

This paper fills a gap in the two literatures on entrepreneurship and strategic alliances regarding research‐based guidance available for entrepreneurial firms in the selection of established firms as partners in strategic alliances.

This paper delineates some basic trends and patterns of European foreign equity venture formations in Turkey over the 1996‐2003 period.

Drawing on a Turkish Government database, key statistics on European equity venture formations in Turkey are examined across several dimensions: trends in FDI over time, country of origin of investment, sector of investment, size of investment, geographical location and foreign equity shareholding.

A structured analysis of the dataset and government statistical publications makes it possible to ascertain patterns with respect to FDI dimensions. FDI operations in Turkey are dominated mainly by European and US MNEs. The analyses also revealed that new FDI operations have changed the structural composition of overall FDI activity in Turkey. Another finding is that European equity venture formations tend to be located in the concentrated industries and also in the relatively fast growing industries. It is shown that there exist some differences among European investors when they are classified by country of origin. There are also locational differences by sector, entry date and country of origin. It appears that as European investors gain experience of the host country market, their entry mode may change over time.

While the findings cast further light on the nature and pattern of European FDI activity in Turkey, it would be particularly useful in future research to investigate the core dimensions of the activity recorded in the dataset reported on here, in terms of motives for a particular mode of entry, forms of management control and performance outcomes by means of primary data collection from the parents and management of European equity ventures. The examined relationships set out in the present study are essentially univariate, so they cannot gauge which of the dimensions are likely to be more important in identifying trend and patterns of European FDI in Turkey, which constitutes a limitation of the survey.

These findings cast new light on the nature and pattern of European FDI activity in Turkey where there is a paucity of systematic information.