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The purpose of this paper is to present a computationally efficient approach for the stochastic modeling of an inhomogeneous reluctivity of magnetic materials. These materials can be part of electrical machines such as a single-phase transformer (a benchmark example that is considered in this paper). The approach is based on the Karhunen–Loève expansion (KLE). The stochastic model is further used to study the statistics of the self-inductance of the primary coil as a quantity of interest (QoI).

The computation of the KLE requires solving a generalized eigenvalue problem with dense matrices. The eigenvalues and the eigenfunction are computed by using the Lanczos method that needs only matrix vector multiplications. The complexity of performing matrix vector multiplications with dense matrices is reduced by using hierarchical matrices.

The suggested approach is used to study the impact of the spatial variability in the magnetic reluctivity on the QoI. The statistics of this parameter are influenced by the correlation lengths of the random reluctivity. Both, the mean value and the standard deviation increase as the correlation length of the random reluctivity increases.

The KLE, computed by using hierarchical matrices, is used for uncertainty quantification of low frequency electrical machines as a computationally efficient approach in terms of memory requirement, as well as computation time.

The purpose of this paper is to examine the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital.

The paper takes the form of a literature review.

The paper demonstrates that the commodification of intellectual capital, rather than solving the contradictions accompanying market value maximisation, simply shifts these contradictions to a new location.

The wide range of intellectual capital definitions, frameworks, and indices allow firms to choose intellectual capital reporting which will justify maximising their market value, resulting in the construction of data in intellectual capital reporting that hides the reality of the commodification of labour.

Commodification of labour through intellectual capital practices is useful to regulators in policy making and accounting standard setting.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

The purpose of this study is to empirically examine the association between transformational leadership and employee acceptance to change while establishing the mediating effects of innovative behaviour and the moderating effect of the use of information technology (IT) on this association.

In total, 378 employees of ten banks from Uttarakhand, India, participated in a questionnaire-based survey. The proposed hypotheses and the proposed conceptual model were tested using macro process (Hayes, 2013).

The results indicated that there exists a positive association between transformational leadership and employee acceptance to change. Furthermore, it was found that this association was mediated by employee innovative behaviour and moderated by the use of IT.

The findings of this study will help managers to comprehend the significance of the innovative behaviour of employees in moulding their acceptance towards change. This paper should encourage bank managers to perceive the significance of the working practice and the infusion of IT. Furthermore, this study accentuates the significance of an effective leadership style, i.e. transformational leadership, as an essential phenomenon to positively impinge on employee acceptance to change in a service-oriented industry, namely banking.

The present study enriches the extant research on transformational leadership and employee acceptance to change by demonstrating the use of IT and innovative behaviour as vital and the important factors that influence the level of persuasion that transformational leadership has on employee acceptance to change.

This paper aims to examine the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations.

The paper begins by examining each of the top 30 firms by market capitalization listed on the Colombo stock exchange in 1998/1999 and 1999/2000. Using the content analysis method, it reviews the annual reports of these firms to determine the types of intellectual capital (IC) items reported in Sri Lanka. It then compares these findings with a similar study undertaken in Australia during the same period.

The findings in this paper highlight the need for a uniform ICR definition and a reporting framework that provides comparative and consistent reporting under the auspices of a regulatory body. ICR differences were identified between Sri Lankan and Australian firms, and it is argued that these differences can be attributed to economic, social and political factors.

This paper highlights important policy issues for Australia, Sri Lanka and other nations. These issues are even more pertinent in the light of the gradual international adoption of the International Financial Reporting Standards (IFRSs), formulated by the International Accounting Standards Board (IASB).

Most papers on intellectual capital reporting have focused on firms in developed countries. This paper offers insights into comparative reporting practices between a developed and a developing country.

This paper aims to discuss the essential issues of knowledge management adoption, in order to establish a knowledge management program in Iran Aerospace Industries Organization (AIO).

This paper has identified critical factors of knowledge management through Iran AIOs based on a comprehensive review of recent literature. For this purpose, a questionnaire was designed, applied and then analyzed by some statistical methods. The results discussed various perspectives from the knowledge management point of view, and provided some critical factors and a regression model for showing essential issues of subject.

The statistical analysis determined eight factors as critical issues in this large‐scale case study. These factors are “team working and KM features,” “leadership and commitment of CEO,” “appropriate organizational infrastructure,” “pilot, benchmarking and KM systems,” “job enrichment and security,” “culture, change management and strategy,” “collaborative and flexible organization” and “training and learning.” The overall results from the case study were positive as well, thus reflecting the appropriateness of the suggested regression model.

The extracted factors can act as a guideline for KM adoption in the organizations. This helps to ensure that the essential issues are covered during design and implementation phase of KM program. For academics, it provides a common language to discuss and study the factors crucial for knowledge management.

The paper may present high value to researchers in the knowledge management field and to practitioners involved with KM program in the organizations. This study further provides an integrated perspective of critical issues for KM adoption in the high‐tech industries including the aerospace industry. It gives valuable information and guidelines that hopefully will help the leaders to consider the important issues during knowledge management establishment in the organization.

Unlike the previous studies that examined the direct relationship between media attention on entrepreneurship (MAE) and entrepreneurship participation, this paper aims to examine the mediated link through entrepreneurial intention.

The cognitive theory of media provides the foundation for predictions that primary outcome of MAE is the entrepreneurial intention which in turn affects the different types of entrepreneurship participation (early-stage startup activities, new product development [NPD] activities and informal investment activities). The test of the hypothesized model relies on panel data for 2010–2015 on 40 developing and developed countries taken from the Global Entrepreneurship Monitor report of 2015.

MAE has an indirect effect on two types of entrepreneurship participation (early-stage startup activities and informal investment activities) via entrepreneurial intention, whereas there is no direct or indirect effect of MAE on NPD activities. The findings also suggest when the entrepreneurial intention is added as a mediator in the model; the direct effect of MAE on early-stage entrepreneurial activities becomes insignificant.

To the best of the authors’ knowledge, this is the first study in its nature which established the relationship between MAE and entrepreneurial intention. In addition, this study also explained the mediation mechanism between the relationship of MAE and entrepreneurship participation by using the panel data.