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In recent years, increased awareness on global warming effects led to a renewed interest in all kinds of green technologies. Among them, some attention has been devoted to hybrid-electric aircraft – aircraft where the propulsion system contains power systems driven by electricity and power systems driven by hydrocarbon-based fuel. Examples of these systems include electric motors and gas turbines, respectively. Despite the fact that several research groups have tried to design such aircraft, in a way, it can actually save fuel with respect to conventional designs, the results hardly approach the required fuel savings to justify a new design. One possible path to improve these designs is to optimize the onboard energy management, in other words, when to use fuel and when to use stored electricity during a mission. The purpose of this paper is to address the topic of energy management applied to hybrid-electric aircraft, including its relevance for the conceptual design of aircraft and present a practical example of optimal energy management.

To address this problem the dynamic programming (DP) method for optimal control problems was used and, together with an aircraft performance model, an optimal energy management was obtained for a given aircraft flying a given trajectory.

The results show how the energy onboard a hybrid fuel-battery aircraft can be optimally managed during the mission. The optimal results were compared with non-optimal result, and small differences were found. A large sensitivity of the results to the battery charging efficiency was also found.

The novelty of this work comes from the application of DP for energy management to a variable weight system which includes energy recovery via a propeller.

The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises.

This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings.

The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision type (strategic or operational) being undertaken and the farm type (dairy, tillage or beef) in operation.

The literature suggests that the majority of farmers spend little time on financial management. However, there are farmers who have quite a high level of engagement in FFM activities, when undertaking strategic farm expansion decisions. Those FFM activities help them to navigate through operational decision-making and to make sense of their strategic decision-making.

This study attempts to assess the readiness of Saudi students for independent/autonomous learning, with a focus on learning of English as a Foreign Language (EFL). The study used a questionnaire and semi-structured interviews to gain insights from a population of 319 students (aged 15-24) about their perceptions of responsibilities, decision-making abilities, motivation, involvement in autonomy-related activities, and capacity to take charge of their own learning. The findings of the study confirmed the relatively low readiness of Saudi EFL learners for independent learning (M = 3.06 on a scale of 1 to 5, SD =.31). Learners demonstrated low responsibility levels, since only 17.27% of them perceived that they accept sole responsibility for their EFL learning. Respondents reported a moderate level of ability (M = 3.63) and motivation (M = 3.70) to learn English. A considerable percentage of participants (27.29%) reported that they are rarely involved in self-directed activities; they demonstrated high levels of teacher dependency and low levels of learner independence. Despite the participants’ reasonable level of awareness of the nature of learner autonomy and its demands, their responses identified them as EFL learners with low autonomy. This study informs EFL learning stakeholders in Saudi Arabia that learners’ readiness for such conditions must be developed before interventions aimed at promoting autonomy are implemented in this context.

.هيتاذ ةروصب ةيزيلجنلإا ةغللا ملعتل نييدوعسلا بلاطلا ةيزهاج ىدم ميقت نأ ةساردلا هذه لواحت تفظونايبتسا ةساردلا ا تلاباقمو رظن ةهجو ىلع لوصحلل319 لوح ابلاط يتاذ لكشب ملعتلل ةيلوئسملا مهلمحت ىدمةيعفادلا ،رارقلا ذاختا ىلع مهتردق ، ةغللا ملعتلةيبنجلاا ةغللا ملعتل نييدوعسلا بلاطلا ةيزهاج فعض ةساردلا جئاتن تتبثا .يتاذ لكشب ملعتلا ىلع ةردقلاو ،ةيتاذلا ةطشنلأا يف ةكراشملا ،يلجنلإا = طسوتم( يتاذ لكشب ةيز3.06 = يرايعم فارحنا ،31. ثيح يتاذ لكشب ملعتلل ةيلوئسملل مهلمحت فعض نوكراشملا تبثا .)تبسن ام ىعداه طقف(17.27 ملعتلا ىلع ةردقلل ةطسوتم تايوتسم نوكراشملا سكع نيح يف كلذل مهلمحت نيكراشملا يلامجا نم )%3.63ةيعفادلاو ) لجنلإا ةغللا ملعتل( ةيزي3.70( نيكراشملا نم ةريبك ةبسن سكعت .)27.83يف مهتكراشم مدع )% يتاذلا ملعتلا ةطشنأ ريبك لكشب دامتعلااولوح نوكراشملا اهادبا يتلا ةطسوتملا تايوتسملا نم مغرلا ىلع .سفنلا ىلع دامتعلاا فعضو ملعملا ىلع فارتعلاا بمهتاباجا نا لاا هتابلطتمو يتاذلا ملعتلا ةيمهأ هذه يصوت .يتاذلا ملعتلل مهتيزهاج مدع تتبثا ةلباقملا ةلئساو نايبتسلاا ىلعلا جمد ةلواحم لبق يتاذلا ملعتلل ةبسانملا ةئيبلا ريفوتب ةيدوعسلا ةيبرعلا ةكلمملا يف ةيزيلجنلإا ةغللا ملعت نع نيلوئسملا ةساردلا يف بلاط .ملعتلا نم عونلا اذه

This study attempts to create new insights into innovation management through the integration of innovation management processes and sustainable, iterative circles. Through the exploration of the use of sustainable, iterative circles in a manufacturing environment, this paper explores their role in facilitating customer-focused innovation practices. Other supporting antecedences for innovative behavior are reviewed, and their combined effect upon delivering cost-effective product developments are assessed.

Data were collected through semi-structured interviews in manufacturing organizations from the automotive industry. Interviews were conducted with senior functional managers to interpret the application of sustainable, iterative development circles. Analysis of the data was undertaken via thematic analysis based upon pertinent and emergent themes.

Sustainable, iterative development circles overcame the inherent path-dependency of traditional linear development approaches, whereas, traditional approaches structure the involvement of key business functions, iterative circles facilitate more flexible approaches to product development that more closely met the requirements of the customer, especially when those requirements are in a state of flux.

This iterative, customer-centric approach to product development reflects the increasingly dynamic market environments in which manufacturing organizations operate. Using this approach helps to focus the organization’s attention upon customer requirements rather than the challenges of adhering to the rigid dogma of a chosen development methodology.

This study proposes a new approach toward the development of innovations in manufacturing organizations utilizing the sustainable, iterative circles, and therefore, contrasts with the traditional, linear development methodologies that are usually employed.

This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective.

Qualitative data from within the relationship are analysed in a legitimacy-theory framework, illustrating how controls within the relationship are intended to build the contractor’s legitimacy and what kinds of implications the controls have in relation to conflicts between interests inherent in the relationship.

The legitimacy perspective clarifies that while controls are aimed at ensuring efficiency for the client, they may also provide symbolic displays of the appropriateness of the contractor’s actions both at an inter-organisational level for the client and at an individual level for the contractor’s employees. While the contractor intends to build legitimacy with the client by demonstrating utility in the form of efficiency, the process also gives the client influence and allows the disposition in terms of shared values to be demonstrated. However, this process has some negative consequences for the contractor’s employees as it is insufficient for serving the boundary-spanning employees’ interests connected with the nature of their work. Hence, the same controls need to yield benefits and fair outcomes for employees. The controls simultaneously foster interconnections that contribute to permanence and formalise the outsourcing of complex services, thereby rendering such processes comprehensible and transferable to other settings, which can be seen to serve the contractor’s continuity interests.

The paper contributes to academic research by illustrating how controls within inter-organisational relationships not only steer boundary-spanners’ work to conform to a client’s needs but may also help to build legitimacy via symbolic properties in the presence of conflicting interests at both an inter-organisational and individual level. It specifically highlights the important role of boundary-spanners lower in the organisational structure, who both affect and are influenced by the intentions to build legitimacy with the client.

The purpose of this paper is to explore board functions and their location in family firms.

Through structured induction in a four-case study of medium-sized Swedish family firms, the authors demonstrate that board functions can be located in other arenas than in the common board and suggest propositions that explain their distribution.

(1) The board is but one of several arenas where board functions are performed. (2) The functions performed by the board vary in type and emphasis. (3) The non-family directors in a family firm serve the owners, even sometimes governing them, in what the authors term “bidirectional governance”. (4) The kin strategy of the family influences their governance. (5) The utilization of a board for governance stems from the family (together with its constitution, kin strategy and governance strategy), the board composition and the business conditions of the firm.

Being a case study the findings are restricted to concepts and theoretical propositions. Using structured induction, the study is not solely inductive but still contains the subjectivity of induction.

Governance agents should have an instrumental view on the board, considering it one possible governance arena among others, thereby economizing on governance.

The institutional pressure toward active boards could paradoxically reduce the importance of the board in family firms.

The board of a family company differs in its emphasis of board functions and these functions are performed with varying emphases in different governance arenas. The authors propose the concept of kin strategy, which refers to the governance importance of the structure of the owner and observations on bi-directional governance, indicating that the board can govern the owners.

The purpose of this paper is to systematically review the evolution, characteristics, motivations, entry patterns, organizational structure and effectiveness of the internationalization of Chinese research institutions in the past 40 years of reform and opening-up.

This paper describes the evolution and practice of Chinese research institutions “going out” by constructing a theoretical framework diagram and uses official statistics and existing research to explain the authors’ points.

The research results show that the internationalization of research institutions has undergone four phases: sprout period, starting period, adjustment period and accelerating period. It shows a rapid growth of investment scale, diversification of investment entities, rich and varied forms, and transition to major countries along the “One Belt and One Road.” Expanding the international market, tracking and acquiring technological frontiers, nurturing domestic R&D talents, and evading the risks of political, economic, cultural and scientific differences between home and host countries are the main motivations for Chinese research institutions to “go global.” Multinational corporations have entered the host country with modes such as M&A, greenfield investment and joint R&D alliances in their own strengths and also presented a variety of organizational structures such as integrated R&D networks.

This paper systematically summarizes the internationalized experience model of research institutions with Chinese characteristics since the reform and opening-up. From the perspective of internationalization model transformation, policy integration and cooperation among emerging economies, it presents the opportunities and challenges faced by the research institutions in the process of internationalization and provides a theoretical basis for improving the internationalization ability of research institutions.

The field of broad-based employee ownership within corporations is a specific application of the foundational topic of property ownership. It is situated at the intersection of a broad range of scholarly disciplines including economics, law, finance and management. Each discipline contributes vocabulary and distinctions describing this field. That broad spectrum of disciplinary inquiry is a strength but it also lends a “ships passing in the night” quality to discussions of employee ownership. This paper attempts to unravel the narrative diversity surrounding this topic. Four meanings of ownership are introduced. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

There is no experimental design The paper presents a conceptual overview and introduces a taxonomy of four meanings and two models of ownership.

Four meanings of ownership are introduced. The meanings are ownership as compensation, investment, retirement and membership. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

No hypotheses are advanced. This is not a research paper. A conceptual overview that makes use of taxonomy of meanings and models is introduced to help clarify confusions abundant in the field of employee ownership. Readers may differ with the categories of meanings and models introduced in this conceptual overview.

The ambition of the paper is to describe the various meanings and models of employee ownership presently in use in both academic and applied settings. It is not necessary or desirable to assert the primacy of a single meaning or model in order to achieve progress. The analysis provided here surfaces a range of assumptions about ownership that have heretofore been implicit in both scholarship and in practice. Making those assumptions explicit should prove useful to both scholars and practitioners of employee ownership.

The concept of employee ownership enjoys a relatively broad appeal with the public. Among the academic disciplines that have trained their lights upon it, a more mixed reception prevails. Much of the academic and policy controversy derives from confusion about the nature and structure of employee ownership. This paper attempts to address that confusion by presenting a taxonomy of meanings and models that may prove useful for future research.

This study is one of the first efforts to comprehinsively map the various meanings and models of broad-based employee ownership.

This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.

A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.

The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.

Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.

The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.

This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.

This study explores municipal leaders' perceptions on strategic human resource management in their local government organization. Previous studies on companies demonstrate that the top manager's perceptions of the importance of human resource management (HRM) for the organization are reflected in the quality of human resource management and its strategic role. The authors are interested in how leaders in municipalities perceive HRM.

The authors interviewed 30 leaders of Finnish municipalities for this qualitative study focused on municipal leaders' perceptions of HRM. The authors applied a discourse analytical approach in the analysis.

The authors recognized four discourses that frame perceptions of HRM: HRM as a strategic weapon, HRM as an underperformer, HRM as a matter of formality and HRM as a cost generator. In addition, the authors recognized that the discourses reflected leaders' self-positioning in relation to the power to impact issues related to HRM. Shifting between distinct roles demonstrated that municipal leaders' emphasis on HRM and its strategic alignment reflects the power relations in the municipality and the attitudes to the importance of HRM.

This study contributes to the academic discussions on HRM in municipalities and provides views on the municipal leader's role and impact on valuing and investing in HRM. From a practical point of view, the study will increase municipal leaders' knowledge of HRM's impact on the performance of the organization and also of the possible means of HRM.