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This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application (Faure, Dumarchey, Delaporte, Penglaou, de Fages de Latour, etc.), followed by a section on cost accounting and managerial control (Julhiet, de Fage de Latour, Detoeuf, Satet, Bournisien, Brunei, Sauvegrai, etc.). Alarger Section is devoted to inflationary problems (Delavelle, Raffegeau and Lacout, Bayard, Léger, Faure, Thomas, Bisson, Dumarchey, Durand, Beaupère, Ratier, etc.). Another large section refers to charts of accounts and public supervision (Otlet, Faure, Blairon, Detoeuf, Caujolle, Fourastié, Gabriel, Chardonnet, Gamier, etc.). The paper closes with a concise general conclusion about this period of transition from a mainly traditional agricultural to an industrial society with its costing problems, its organizational control, and its greater service orientation.

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case to the year 2000, the study provides evidence of the involvement of women through publication and also through their membership of editorial boards and editorial advisory boards. In doing so, the study builds on the earlier work of Carnegie and Potter in 2000 and aims to augment our understanding of publishing patterns in the specialist international accounting history literature.

The authors aim to demonstrate the importance of taking into account “mean reversion” in asset prices and show that this type of modeling leads to a high share of equities in pension funds’ asset allocations.

First, the authors will study the long-run statistical characteristics of selected financial assets during the 1895-2011 period. Such an analysis corroborates the fact that, for long holding periods, equities exhibit lower risk than other asset classes. Moreover, they will provide empirical evidence that stock market returns are negatively skewed in the short term and show that this negative skewness vanishes over longer time horizons. Both these characteristics favor the use of a semi-parametric methodology.

This empirical study led to two major findings. First, the authors noticed that the distribution of stock returns is negatively skewed over short time horizons. Second, they observed that the fat-tailed shape of the returns distribution disappears for time periods longer than five years. Finally, they demonstrated that stock returns exhibit “mean-reversion”. Consequently, the optimization program should not only take into account the non-Gaussian nature of returns in the short run but also incorporate the speed at which volatility “mean reverts” to its long-run mean.

To simulate portfolio allocation, the authors used a Cornish–Fisher Value-at-Risk criterion with the advantage of providing an allocation that is independent of the saver’s preferences parameters. A backtesting analysis including a calculation of replacement rates shows a clear dominance of the “non-Gaussian” strategy because the retirement outcomes under such a strategy would be positively affected.

The purpose of this study illustrates the morphing effects around a large-scale high-lift configuration of the Airbus A320 with two elements airfoil-flap in the take-off position. The flow around the airfoil-flap and the near wake are analysed in the static case and under time-dependent vibration of the flap trailing-edge known as the dynamic morphing.

Experimental results obtained in the subsonic wind tunnel S1 of Institut de Mécanique des Fluides de Toulouse of a single wing are discussed with high-fidelity numerical results obtained by using the Navier–Stokes multi-block (NSMB) code with advanced turbulent modelling able to capture the predominant instabilities and coherent structure dynamics. An explanation of the dynamic time-dependent grid deformation is provided, which is used in the NSMB code to simulate the flap’s trailing-edge deformation in the morphing configuration. Finally, power spectral density is performed to reveal the coherent wake structures and their modification because of the morphing.

Frequency of vibration and amplitude of deformation effects are investigated for different morphing cases. Optimal morphing regions at a specific frequency and a slight deformation were able to attenuate the predominant natural shear-layer frequency and to considerably decrease the width of the von Kármán vortices with a simultaneous increase of aerodynamic performances.

The new concept of future morphed wings is proposed for a large scale A320 prototype at the take-off position. The dynamic morphing of the flap’s trailing-edge is simulated for the first time for high-lift two-element configuration. In addition, the wake analysis performed helped to show the turbulent structures according to the organised eddy simulation model.

This paper aims to assess the strengths and weaknesses of four thermodynamic models used in aircraft icing simulations to orient the development or the choice of an improved thermodynamic model.

Four models are compared to assess their capabilities: Messinger, iterative Messinger, extended Messinger and shallow water icing models. They have been implemented in the aero-icing framework, NSCODE-ICE, under development at Polytechnique Montreal since 2012. Comparison is performed over typical rime and glaze ice cases. Furthermore, a manufactured geometry with multiple recirculation zones is proposed as a benchmark test to assess the efficiency in runback water modeling and geometry evolution.

The comparison shows that one of the main differences is the runback water modeling. Runback modeling based on the location of the stagnation point fails to capture the water film behavior in the presence of recirculation zones on airfoils. However, runback modeling based on air shear stress is more suitable in this situation and can also handle water accumulation while the other models cannot. Also, accounting for the conduction through the ice layer is found to have a great impact on the final ice shape as it increases the overall freezing fraction.

This paper helps visualize the effect of different thermodynamic models implemented in the same aero-icing framework. Also, the use of a complex manufactured geometry highlights weaknesses not normally noticeable with classic ice accretion simulations. To help with the visualization, the ice shape is presented with the water layer, which is not shown on typical icing results.

This paper aims to propose a dedicated measurement methodology able to simultaneously determine the stability derivative C_mα and the pitch damping coefficient sum C_mq + C_mα in a wind tunnel using a single and almost non-intrusive metrological setup called MiRo.

To assess the MiRo method’s reliability, repeatability and accuracy, the measurements obtained with this technique are compared to other sources like aerodynamic balance measurements, alternative wind tunnel measurements, Ludwieg tube measurements, free-flight measurements and computational fluid dynamics (CFD) simulations. Two different numerical approaches are compared and used to validate the MiRo method. The first numerical method forces the projectile to describe a pure oscillation motion with small amplitude along the pitch axis during a rectilinear flight, whereas the second numerical approach couples the one degrees of freedom simulation motion equations with CFD methods.

MiRo, a novel and almost non-intrusive technique for dynamic wind tunnel measurements, has been validated by comparison with five other experimental and numerical methodologies. Despite two completely different approaches, both numerical methods give almost identical results and show that the holding system has nearly no impact on the dynamic aerodynamic coefficients. Therefore, it could be assessed that the attitude of MiRo model in the wind tunnel is very close to the free-flight one.

The MiRo method allows studying the attitude of a projectile in a wind tunnel with the least possible impact on the flow around a model.

The transonic buffet is a complex aerodynamics phenomenon that imposes severe constraints on the design of high-speed vehicles, including for aircraft and space launchers. The origin of buffet is still debated in the literature, and the control of this phenomenon remains difficult. This paper aims to propose an original scenario to explain the origin of buffet, which in turn opens promising perspectives for its alleviation and attenuation.

This work relies on the use of numerical simulations, with the idea to reproduce the buffet phenomenon in a transonic aileron designed for small space launchers. Two numerical approaches are tested: unsteady Reynolds averaged Navier–Stokes (URANS) and large-eddy simulation (LES). The numerical predictions are first validated against available experimental data, before to be analysed in detail to identify the origin of buffet on the studied configuration. A complementary numerical study is then conducted to assess the possibility to delay the onset of buffet.

The buffet control strategy is based on wall cooling. By adequately choosing the wall temperature, this work shows that it is feasible to delay the emergence of buffet. More precisely, this paper highlights the crucial role of the subsonic flow inside the boundary layer, showing the existence of upstream travelling pressure waves that are responsible for the flow coupling between both sides of the airfoil, at the origin of the buffet phenomenon.

This paper proposes a new scenario to explain the origin of buffet, based on the use of a Fanno and Rayleigh flow analogies. This approach is used to design a control solution based on a modification of the wall temperature, showing very promising results.

This study aims to investigate the morphing concepts able to manipulate the dynamics of the downstream unsteadiness in the separated shear layers and, in the wake, be able to modify the upstream shock–boundary layer interaction (SBLI) around an A320 morphing prototype to control these instabilities, with emphasis to the attenuation or even suppression of the transonic buffet. The modification of the aerodynamic performances according to a large parametric study carried out at Reynolds number of 4.5 × 10⁶, Mach number of 0.78 and various angles of attack in the range of (0, 2.4)° according to two morphing concepts (travelling waves and trailing edge vibration) are discussed, and the final benefits in aerodynamic performance increase are evaluated.

This article examines through high fidelity (Hi-Fi) numerical simulation the effects of the trailing edge (TE) actuation and of travelling waves along a specific area of the suction side starting from practically the most downstream position of the shock wave motion according to the buffet and extending up to nearly the TE. The present paper studies through spectral analysis the coherent structures development in the near wake and the comparison of the aerodynamic forces to the non-actuated case. Thus, the physical mechanisms of the morphing leading to the increase of the lift-to-drag ratio and the drag and noise sources reduction are identified.

This study investigates the influence of shear-layer and near-wake vortices on the SBLI around an A320 aerofoil and attenuation of the related instabilities thanks to novel morphing: travelling waves generated along the suction side and trailing-edge vibration. A drag reduction of 14% and a lift-to-drag increase in the order of 8% are obtained. The morphing has shown a lift increase in the range of (1.8, 2.5)% for angle of attack of 1.8° and 2.4°, where a significant lift increase of 7.7% is obtained for the angle of incidence of 0° with a drag reduction of 3.66% yielding an aerodynamic efficiency of 11.8%.

This paper presents results of morphing A320 aerofoil, with a chord of 70cm and subjected to two actuation kinds, original in the state of the art at M = 0.78 and Re = 4.5 million. These Hi-Fi simulations are rather rare; a majority of existing ones concern smaller dimensions. This study showed for the first time a modified buffet mode, displaying periodic high-lift “plateaus” interspersed by shorter lift-decrease intervals. Through trailing-edge vibration, this pattern is modified towards a sinusoidal-like buffet, with a considerable amplitude decrease. Lock-in of buffet frequency to the actuation is obtained, leading to this amplitude reduction and a drastic aerodynamic performance increase.

Within the context of forced migration, literacy can facilitate liberation and participation, though literacy often serves instead to exclude. Given the ongoing global refugee crisis, literacy researchers must work toward understanding how literacy shapes the livelihoods of those impacted by forced migration. The purpose of this study was to interrogate the ways in which certain literacies were valued or disregarded in the pursuit of a college degree and to uncover the ways that refugee-background students navigated these limitations. Using a multiple case study, this research explored the experiences of six students from refugee backgrounds as they navigated the literacy expectations of the college program. This chapter highlights two themes – our way versus their way and playing the game – that highlight the ways that participants pushed against the literacy constraints that they perceived in the program.