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This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.

Data are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.

Evidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.

The role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.

The study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

The purpose of the paper is to predict the aerodynamic performance of a complete scale model H-Darrieus vertical axis wind turbine (VAWT) with end plates at different operating conditions. This paper aims at understanding the flow physics around a model VAWT for three different tip speed ratios corresponding to three different flow regimes.

This study achieves a first three-dimensional hybrid lattice Boltzmann method/very large eddy simulation (LBM-VLES) model for a complete scaled model VAWT with end plates and mast using the solver PowerFLOW. The power curve predicted from the numerical simulations is compared with the experimental data collected at Erlangen University. This study highlights the complexity of the turbulent flow features that are seen at three different operational regimes of the turbine using instantaneous flow structures, mean velocity, pressure iso-contours, blade loading and skin friction plots.

The power curve predicted using the LBM-VLES approach and setup provides a good overall match with the experimental power curve, with the peak and drop after the operational point being captured. Variable turbulent flow structures are seen over the azimuthal revolution that depends on the tip speed ratio (TSR). Significant dynamic stall structures are seen in the upwind phase and at the end of the downwind phase of rotation in the deep stall regime. Strong blade wake interactions and turbulent flow structures are seen inside the rotor at higher TSRs.

The computational cost and time for such high-fidelity simulations using the LBM-VLES remains expensive. Each simulation requires around a week using supercomputing facilities. Further studies need to be performed to improve analytical VAWT models using inputs/calibration from high fidelity simulation databases. As a future work, the impact of turbulent and nonuniform inflow conditions that are more representative of a typical urban environment also needs to be investigated.

The LBM methodology is shown to be a reliable approach for VAWT power prediction. Dynamic stall and blade wake interactions reduce the aerodynamic performance of a VAWT. An ideal operation close to the peak of the power curve should be favored based on the local wind resource, as this point exhibits a smoother variation of forces improving operational performance. The 3D flow features also exhibit a significant wake asymmetry that could impact the optimal layout of VAWT clusters to increase their power density. The present work also highlights the importance of 3D simulations of the complete model including the support structures such as end plates and mast.

Accurate predictions of power performance for Darrieus VAWTs could help in better siting of wind turbines thus improving return of investment and reducing levelized cost of energy. It could promote the development of onsite electricity generation, especially for industrial sites/urban areas and renew interest for VAWT wind farms.

A first high-fidelity simulation of a complete VAWT with end plates and supporting structures has been performed using the LBM approach and compared with experimental data. The 3D flow physics has been analyzed at different operating regimes of the turbine. These physical insights and prediction capabilities of this approach could be useful for commercial VAWT manufacturers.

The purpose of this paper is to present the properties of thick-film resistors made of novel pastes prepared from glass and graphite.

Graphite-based resistors were made of thick-film pastes with different graphite-to-glass mass fraction were prepared and examined. Sheet resistance, temperature coefficient of resistance, impact of humidity and short-term overload were investigated. The properties of the layers fired in atmospheres of air at 550°C and nitrogen at 875°C were compared.

Graphite-based resistors with various graphite-to-glass ratios made possible to obtain a wide range of sheet resistance from single O/square to few kO/square. These values were dependent on firing atmosphere, paste composition and the number of screen-printed layers. The samples made of paste with 1:1 graphite-to-glass ratio exhibited the temperature coefficient of resistance of about −1,000 ppm/°C, almost independently on the firing atmosphere and presence of a top coating. The resistors fired in the air after coating with overglaze, exhibited significantly lower sheet resistance, reduced impact of humidity and improved power capabilities.

In this paper, graphite-based resistors for applications in typical high-temperature cermet thick-film circuits were presented, whereas typical graphite-based resistors were fabricated in polymer thick-film technology. Owing to very low cost of the graphite, the material is suitable for low-power passive circuits, where components are not subjected into high temperature, above the typical temperature of operation of standard electronic components.

The purpose of this work was to characterize NiMn₂O₄ spinel-based thermistor powder, to use it in screen printing technology to fabricate temperature sensors, to study their performance for different sintering temperatures of thermistor layer, with and without insulative cover, as well as to investigate stability of the fabricated thermistors and their applicability in water quality monitoring.

After the characterization of starting NiMn₂O₄ spinel-based thermistor powder, it was converted to thick film paste which was screen printed on alumina substrate. Thermistor layers were sintered at four different sintering temperatures: 980°C, 1050°C, 1150°C and 1290°C. An interdigitated pattern of Ag-Pd conductive layer was used to reduce the resistance. Temperature-resistance characteristics were investigated in air and water, with and without insulative cover atop the thermistor layer. Stability of the fabricated thermistors after aging at 120°C for 300 h was also examined.

Thick film NiMn₂O₄ spinel thermistors, prepared by screen printing and sintering in the temperature range 980°C–1290°C, exhibited good negative temperature coefficient (NTC) characteristics in the temperature range −30°C to 145°C, including high temperature coefficient of resistance, good stability and applicability in water.

This study explores the range of sintering temperature that can be applied for NiMn₂O₄ thermistor thick films without compromising on the temperature sensing performance in air and water, as well as stability of the thermistors after aging at elevated temperatures.

This paper explores different approaches to regulating corporate social responsibility (CSR) patterns of adopting codes of conduct, and discusses the approach that courts should embrace.

Case studies from various legal systems will be examined. The paper presents new typology relating to different patterns of the Corporate Social Performance (CSP) model, based on aspects of the CSR pyramid, namely, legislative CSR and ethical CSR. Legislative CSR includes adoption of thin codes which reflect compliance within current legal standards of the criminal code, while ethical CSR includes codes reflecting ethical norms and corporate social citizenship beyond mere compliance. The paper also includes the interplay of different patterns of CSR and three approaches to regulation regarding these patterns.

Both the Israeli negative CSR regulatory approach and the American legislative CSR regulatory approach present difficulties.

The paper introduces a theory for regulating CSR within criminal law, drawing on the pyramid of CSR. It presents an original discussion of distinct approaches to regulation of corporate liability, while further developing the institutional theory of CSR and the interplay of regulation and CSR. The paper suggests a novel solution regarding the regulation and acceptance of CSR: the granting of protection from criminal liability to corporations who adopt CSR.

This paper's purpose is to develop a meaning-based framework for customer loyalty by examining how consumers make sense of customer loyalty through meanings and metaphors.

A qualitative study based on in-depth interviews and focus group data in the retail context was conducted with Finnish customers. The data were analysed with qualitative data analysis techniques such as the constant comparative technique.

The empirical findings comprise eight loyalty meanings characterised by two dimensions. The first dimension is reflexive vs. routinised, and the second dimension is private vs. social. The loyalty types are dimensionalised through four metaphors: loyalty as freedom of choice; as being conventional and binding; and as belongingness.

The findings improve the way customer loyalty currently is understood in the retail setting. The paper proposes that customer insight that utilises thick data can be used to grasp loyalty meanings. These data are rich in context and detail, and they take into account customers' everyday lives. Utilising thick data in the form of storytelling fuels customers' meaning-making related to customer loyalty, potentially enriching their relationship with the retailer.

Customer loyalty has been driven largely by a transactional and company-centric perspective. This article presents an alternative view of customer loyalty that accounts for the variety of meanings that customers may assign to their loyalty-related thoughts and behaviours.

This contribution investigates methodological questions concerning Change Laboratory interventions. It contemplates the research questions: To what extent the Change Laboratory can be situated within the panorama of qualitative inquiry? If so, to what extent can the methods and strategies of inquiry help improve a Change Laboratory intervention?

To answer the first question, this paper makes an overview on key terms of qualitative research; subsequently, it presents the characterising features of the Change Laboratory. Then, it takes a historical perspective and compares the Change Laboratory firstly against action research, and secondly with design experiments. To answer the second section, it examines a case study of Change Laboratory with teachers that the first author facilitated. Next, it displays how trustworthiness was ensured through a thick description and member checks.

The paper argues that the Change Laboratory is a strategy of inquiry; it aligns with the characteristics of qualitative research, and it follows the agenda of a participative paradigm. Furthermore, the methods and strategies of inquiry such as thick descriptions and member checks, not only can improve rigour and validity of the intervention but also strengthen the outcomes of the Change Laboratory itself.

The Change Laboratory is well defined as a formative method, but not fully understood as an investigative method. Although scholars discussed methodological issues of Cultural Historical Activity Theory in diverse articles, the relationship between the Change Laboratory and qualitative inquiry has remained unclear.

This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to address the lack of prior accounting knowledge. The study also evaluates the effectiveness of the course using econometric techniques. Treatment effects are considered when interpreting the results.

This voluntary intervention used a quasi-experimental research design and quantitative techniques, including the application of propensity score matching (PSM), to isolate the treatment effect on the treated and untreated groups.

A positive and significant association is reported between attending the bridging course and performance in the first assessment.

A bridging course in accounting offers higher educators an opportunity to ensure that students are academically better prepared when entering university. This course provides adequate prior knowledge from which a student will benefit during the first assessments, which may contribute to increased self-efficacy and retention. This intervention has social implications for students as they can interact, participate and easily transition from school to university. Social implications include learning communities that are formed at the onset of their studies.

Bridging courses have been presented in other disciplines with positive results but not yet in accounting. Bridging courses in accounting are viable interventions to address gaps in prior knowledge and assist with the transition from school to university. This study expands literature by demonstrating the application and interpretation of PSM in quasi-experimental designs.