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Industrial drivetrains use wet disk clutches for safe and reliable shifting. Advances over the past decades regarding the formulation of lubricants and the composition of friction materials have led to reliable clutch systems. In this context, the friction behavior is crucial for the correct operation of the clutch. Nevertheless, the friction behavior and its influencing factors are still the object of modern research. The purpose of this study is to investigate how the choice of the steel disk influences the noise vibration and harshness (NVH) behavior of wet industrial clutches.

To investigate the influence of the steel disk on the friction and NVH behavior of industrial wet disk clutches, experimental investigations with relevant friction systems are conducted. These tests are performed at two optimized test rigs, guaranteeing transferable insights. The surface topography of the steel disk and the friction lining are measured for one friction system to identify possible relations between the surface topography and the friction behavior.

The steel disk can influence the friction behavior of wet disk clutches. Using a different steel disk surface finish, corresponding results can show differences in the shudder tendency, leading to a nonfavorable NVH behavior – different gradients of the coefficient of friction over sliding velocity cause this phenomenon.

This work gives novel insights into the friction and NVH behavior of industrial wet disk clutches. It supports engineers in the optimization of modern friction systems.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-02-2024-0054/

The purpose of this paper is to assess the impact and effectiveness of the LearnOvation leadership development program in the welfare services sector in Sweden.

LearnOvation was based on ambidexterity theory for the program content and the research study design. A mixed-method design was applied, using questionnaires among staff (n = 523) and written evaluations with the management teams (n = 60).

Quantitative analysis of the questionnaires indicated little change in managers' and staffs' innovation behaviors, though employee exploration behaviors were strongly and positively correlated with their innovation behaviors. Qualitative leader-written evaluations reported increased understanding of innovation management and the use of exploration and exploitation activities to involve staff in the implementation of creative ideas within the organization.

The authors argue that innovating is about creating a fertile ground for exploration and exploitation processes of learning that support staff's willingness to meet goals, as well as their capability to explore new ideas and experiment in new ways of working. Leadership development activities that engage the entire management team can build the necessary capacity and power to lead innovation processes in highly structured welfare services and free the employees' innovativeness, potentially leading to improved services and employee satisfaction.

With the goal of enhancing the innovation capacity in daily practice, this study adds to the scarcity of research in welfare services on how to actually support management's work on leading successful implementation of creative ideas.

The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee to interpret whether the discount rate to value environmental liabilities should be a risk-free discount rate. Old Canadian GAAP, and current US GAAP, allow for a higher discount rate, resulting in commensurately lower liabilities. International regulators refused to address this issue expecting no diversity in practice in Canada.

The focus is on a sample of Canadian oil and gas and mining firms. These domestic industries play a major role internationally and have significant environmental liabilities. The method is empirical archival, tracking firm characteristics and discount rate choice on transition to IFRS.

There is significant diversity in practice. About one-third of the sample firms choose a higher discount rate, avoiding a major increase in environmental liabilities on transition to IFRS. The evidence suggests that these firms have relatively larger environmental liabilities and that the discount rate decision is a strategic choice.

The sample is based on one country and may only be reflecting local anomalies that have no broader implications.

Diversity in practice in accounting for environmental liabilities is not acceptable. Accounting regulators should act to create consistent and comparable reporting practice.

Firms and managers facing larger environmental liabilities can choose to minimize environmental liabilities under IFRS, while it is the general public and society at large that bear the ultimate risk.

The paper pushes forward the debate on whether recognized environmental liabilities should reflect the interests of equity investors, or if other investors and stakeholders should be taken into account.

The purpose of this paper is two-fold. The first is to provide insight into the academic life, teaching and research activities of active participants in the sustainability accounting and management academic community in North America. The second is to provide readers with an overview of the papers in this special issue.

To meet the first objective, we specifically sought out those who self-identify as sustainability accounting and management academics, based in North American universities and who actively engage in the sustainability academic community in North America. Using an anonymous online survey, this group was asked to respond to various questions about their academic life, research and teaching activities.

Survey respondents report that they choose to focus on sustainability accounting and management because they want to make a difference (change the world). To that end, the respondents identify carbon emissions and climate change, social issues such as inequalities, as well as grand challenges and sustainable development goals, as important research topics to pursue in the future. While passionate about their research topics, respondents generally note that research outlets that will serve to significantly move their careers forward are difficult to find. A relatively small number of respondents teach sustainability accounting or management, however, most courses taught are dedicated to the topic and teaching sustainability was identified as amongst the most enjoyable aspects of their academic lives.

With study respondents feeling closed out of a number of mainstream journals, career paths at North American institutions could appear somewhat limited for those choosing sustainability accounting and management research as a focus, interest and even passion. This is perhaps even more profound on the teaching side where from a practical perspective, we need to be teaching accountants and managers the significance of sustainability in and for the profession, yes – but even more so for society broadly.

As we move into the digital age, it is important that professionals bend their minds to sustainability as much as they do to keep up with the “pace of change” on other fronts. A potential risk is that “high-tech” subsumes equally important social aspects that need to be embedded in the process of generating accounting and management professionals.

To the best of our knowledge, this is the first time a survey on the work experiences of a sample of scholars teaching and doing research in the area of sustainability accounting and management has been presented for publication. It is meant to provide some descriptive insights into what drives some active participants in this group of academics and reflect on where the future might lead as sustainability becomes an urgent necessity rather than a choice. These descriptive insights and reflections provide a starting point for future inquiries.

In 1950, the Aluminum Company of Canada (Alcan) was given a perpetual water license for a large section of Northern British Columbia, Canada. The benefit to the original owner of the water rights, the Province of British Columbia, was economic and population growth. The purpose of this paper is to follow the contestation over these rights from 1948 to 2016.

An institutional logics perspective was taken to analyze the main actors and how their relative power (dominant versus fringe) changed in the institutional field. Archival data and selected interviews were mapped to institutional logics across three time periods.

In the inter-temporal setting, many of the actors that were fringe in 1950 became more dominant by 2016. For example, the local indigenous peoples, the Cheslatta Carrier First Nation, were flooded off their land to make way for Alcan’s dam. They ended up as very powerful players in the institutional field. The perpetual rights given to Alcan made it a dominant actor across all time periods, despite changes in the logics of the institutional field.

A single case was studied; other comparative settings should be explored to contrast and compare. The data were primarily archival, supplemented by only three interviews of those related to the case study. This case study is also one where water rights were privatized in perpetuity, which may not be the case in other settings.

Current governments and non-governmental organizations (NGOs) should use this case to understand the long-term effects of resource policy decisions.

The building of large dams has been, and continues to be, used worldwide to provide power to create economic growth. Our setting provides insight into the long-term societal outcomes of using water rights in this way.

This is an original use of institutional logics around a natural resource-based institutional field. Using institutional logics in a multi-period setting, focusing on the power relations of the key actors, and how they can be constrained by historical forces, provides a contribution to the literature.

The purpose of this paper is to identify leader behaviors that foster intrinsic rewards (IRs) in technical professionals, sustain their felt and behavioral engagement, and relate the career outcomes of performance, satisfaction with the organization, and retention.

Employing an action research approach, four studies were undertaken to: first, identify what intrinsically motivates professionals in a large R & D organization; second, create a survey of the leader behaviors that foster a sense of IR and engagement; and third, use the survey with two samples (Canada, Europe) to examine the relationships of engagement with three desired career outcomes.

Leader behaviors can foster a sense of IRs which are related to performance, satisfaction with the organization, and retention. These relationships were partially mediated by felt and behavioral engagement, with felt engagement more strongly associated with satisfaction and retention, and behavioral engagement with performance.

Leaders play a significant role in fostering a sense of IR in technical professionals, which helps to sustain their engagement. Important distinctions among IRs, felt engagement, and behavioral engagement are made that contribute to a better understanding of how these constructs affect the careers of professionals.

Professionals and other knowledge workers are often thought to be self-motivated, or motivated by the tasks they perform. Leaders can greatly enhance this motivation and important career outcomes of satisfaction, performance, and intent to stay.

Previous literature suggests that exposure to trauma has both positive and negative impacts on leadership and leadership development, although there is a lack of empirical research. This exploratory study compared military leaders’ use of transformational leadership styles (TLS) before and after trauma exposure from the followers’ perspective. This study used a retrospective pretest design to survey veteran and active duty military personnel. Significant differences were found between pre- and post-trauma exposure TLS ratings, with a mean decline in the TLS after trauma exposure. The analysis of the open-ended questions indicated a reduction in the use of the TLS after trauma, but identified positive changes in some cases. There was no evidence that changes in the TLS were concentrated in any of the five styles.

To measure the size of underground economy and the amount of tax evasion in Cyprus by employing monetary and non‐monetary approaches over the period 1960‐2003 and to compare the Cyprus figures with some European experience existing in the literature.

Annual data covering the 1960‐2003 period were applied to several approaches for measuring the size of underground economy and the amount of tax evasion in Cyprus. These approaches are: employment discrepancy; simple currency ratio; transaction and currency demand.

On the basis of the results obtained from this study: firstly, in Cyprus the average ratio of the underground economy and tax evasion to official GDP is estimated at 9.41 and 0.31 percent of GDP respectively for the study period, and secondly, in the two time intervals where Cypriots figures are internationally comparable with the often quoted EU underground economy figures, the figures for Cyprus are estimated as 5.96 percent of GDP in 1994‐95 and 5.67 percent of GDP in 1996‐97 whereas the figures for some European Union (EU) members are 18.05 percent of GDP in 1994‐95 and 18.76 percent of GDP in 1996‐97.

Findings of this study suggest that the issue of the underground economy is still in need of further investigation, firstly, to reach reliable results since each approach has its own strengths and weaknesses and yield different results, secondly, to find out the best method selection on a well‐established theory, and finally, to employ reliable data estimating measurement.

Both EU and Cypriot authorities can utilize this study to analyse the extent of Cypriot underground economy with respect to the other EU members. Such attempts can be useful in developing policies and implementing actions and measures to eliminate underground economy activities.

This study is the first of its kind with recent data to measure the size of underground economy and tax evasion for the Cypriot economy by employing various approaches.

The evidence is strong that the instability of teacher rosters in urban school settings has negative consequences for student learning, but our concern is with the opposite phenomenon: What is the value added to the organization when a school's teaching roster is stable over time? Our theory of teacher corps stability hinges on the claim that the stability of a teacher corps over time is a sine qua non that, under certain conditions, permits formation of the social capital needed to catalyze school effectiveness.

We test this claim using longitudinal data from 72 schools in a large, urban southwestern US school district. We first identified a subset of 47 schools with either chronic teacher turnover (high, stable turnover) or a stable teacher roster (low, stable turnover) via school-level HLM growth modeling techniques. These classifications were then used as a covariate in a series of HLM growth models investigating its relationship to growth in structural, relational and cognitive social capital over time.

Our findings sustain a claim of the importance of teacher corps stability. In our sample of urban schools, we found robust increases in the relational and cognitive dimensions of social capital over time in those schools with stable rosters. Furthermore, schools with chronic turnover were declining significantly in relational social capital, but no appreciable growth in structural social capital was found in either stable roster or chronic teacher turnover schools.

Given the nature of teacher corps stability and its relationship to key organizational outcomes, school leaders play a central role in realizing teacher corps stability within their school. A certain amount of this effort must necessarily be focused on retaining a stable corps of quality, happy, committed teachers. However, building social capital concerns the active engagement of all actors; thus, school leaders need to think beyond retention to how the teachers that remain can play larger leadership roles in this process.

Few studies have examined the positive benefits that can emerge in schools where the majority of teachers remain year after year. Collectively, the study findings suggest that teacher corps stability can provide fertile conditions for the development of social capital that has the potential to enhance school effectiveness and that its staff can leverage for school improvement.