The changing roles of accountants in industry.

Both accountants and their professional associations have come under pressure in recent years to move with a changing environment. A research project was established therefore in order to study the present roles of accountants in industry, to consider how such roles have evolved, and to consider ways in which these roles might change in the future. Apart from these specific objectives, the thesis also attempts to come to terms with some of the major philosophical and theoretical challenges that face sociology. Given these broad aims, and given a limited amount of previous research, the approach was to derive tentative classifications and propositions from empirical investigation, rather than to test preconceived hypotheses. Data was obtained primarily from ninety-nine structured interviews with both accountants and other managers from twelve industrial enterprises. Aside from studying specifically the changing roles of accountants in industry, the following areas were investigated: the historical development of industrial organisations, accounting systems, and the professional accounting bodies; the process of occupational entry, socialisation, and career paths of accountants; and the current education, training, and career development of, and labour market for, accountants in industry. Despite variations according to accountants' positions, the sample's work characteristics and orientations were found to be similar to those of managers from other areas. In fact most accountants were more concerned with 'getting on' than committed to a career in accounting or to any particular professional association or employing organisation. While there was a move towards a more general business involvement for the majority of the sample, there was also in some cases an increasing demand for specialist accounting skills. In conclusion, although an eventual technological substitution for the work of accountants in industry is thought to be unlikely, their work is becoming more liable to evaluation and intervention form those outside their occupational group.

Exploring value-added applications of RFID systems in industry and service sectors

Radio-frequency identification technology (RFID) is a popular modern technology proven to deliver a range of value-added benefits to achieve system and operational efficiency, as well as cost-effectiveness. The operational characteristics of RFID outperform barcodes in many aspects. One of the main challenges for RFID adoption is proving its ability to improve competitiveness. In this paper, we examine multiple real-world examples where RFID technology has been demonstrated to provide significant benefits to industry competitiveness, and also to enhance human experience in the service sector. This paper will explore and survey existing value-added applications of RFID systems in industry and the service sector, with particular focus on applications in retail, logistics, manufacturing, healthcare, leisure and the public sector. © 2012 AICIT.

Corporate boards and incentives: empirical evidence from the UK in 1935

We investigate boardroom governance using UK historical data for 1935. We demonstrate that there is a negative relationship between risk and incentives in this year. Prior research has produced anomalous results (Prendergast, 2002). Second, we show that average (median) board ownership of ordinary shares is about 7.95% (2.88%). Heuristically this figure is less than previously reported estimates for the US also using 1935 data. Finally, we show the phenomenon of multiple board membership. UK directors in 1935 hold many directorships – sometimes exceeding 10 concurrent memberships.

On-line learning in neural networks

On-line learning is one of the most powerful and commonly used techniques for training large layered networks and has been used successfully in many real-world applications. Traditional analytical methods have been recently complemented by ones from statistical physics and Bayesian statistics. This powerful combination of analytical methods provides more insight and deeper understanding of existing algorithms and leads to novel and principled proposals for their improvement. This book presents a coherent picture of the state-of-the-art in the theoretical analysis of on-line learning. An introduction relates the subject to other developments in neural networks and explains the overall picture. Surveys by leading experts in the field combine new and established material and enable non-experts to learn more about the techniques and methods used. This book, the first in the area, provides a comprehensive view of the subject and will be welcomed by mathematicians, scientists and engineers, whether in industry or academia.

Advances in femtosecond micromachining and inscription of micro and nano photonic devices

This thesis has focused on three key areas of interest for femtosecond micromachining and inscription. The first area is micromachining where the work has focused on the ability to process highly repeatable, high precision machining with often extremely complex geometrical structures with little or no damage. High aspect ratio features have been demonstrated in transparent materials, metals and ceramics. Etch depth control was demonstrated especially in the work on phase mask fabrication. Practical chemical sensing and microfluidic devices were also fabricated to demonstrate the capability of the techniques developed during this work. The second area is femtosecond inscription. Here, the work has utilised the non-linear absorption mechanisms associated with femtosecond pulse-material interactions to create highly localised refractive index changes in transparent materials to create complex 3D structures. The techniques employed were then utilised in the fabrication of Phase masks and Optical Coherence Tomography (OCT) phantom calibration artefacts both of which show the potential to fill voids in the development of the fields. This especially the case for the OCT phantoms where there exists no previous artefacts of known shape, allowing for the initial specification of parameters associated with the quality of OCT machines that are being taken up across the world in industry and research. Finally the third area of focus was the combination of all of the techniques developed through work in planar samples to create a range of artefacts in optical fibres. The development of techniques and methods for compensating for the geometrical complexities associated with working with the cylindrical samples with varying refractive indices allowed for fundamental inscription parameters to be examined, structures for use as power monitors and polarisers with the optical fibres and finally the combination of femtosecond inscription and ablation techniques to create a magnetic field sensor with an optical fibre coated in Terfenol-D with directional capability. Through the development of understanding, practical techniques and equipment the work presented here demonstrates several novel pieces of research in the field of femtosecond micromachining and inscription that has provided a broad range of related fields with practical devices that were previously unavailable or that would take great cost and time to facilitate.

Approaches to issues of job regulation. A study at branch level in a white collar, public sector trade union. Available in 2 volumes.

This study examines the internal dynamics of white collar trade union branches in the public sector. The effects of a number of internal and external factors on branch patterns of action are evaluated. For the purposes of the study branch action is taken to be the approach to issues of job regulation, as expressed along the five dimensions of dependence on the outside trade union, focus in issues adopted, initiation of issues, intensity of action in issue pursuit and representativeness. The setting chosen for the study is four branches drawn from the same geographical area of the National and Local Government Officers Association. Branches were selected to give a variety in industry settings while controlling for the potentially influential variables of branch size, density of trade union membership and possession of exclusive representational rights in the employing organisation. Identical methods of data collection were used for each branch. The principal findings of the study are that the framework of national agreements and industry collective bargaining structures are strongly related to the industrial relations climate in the employing organisation and the structures of representation within the branch. Where agreements and collective bargaining structures formally restrict branch job regulation roles, there is a degree of devolution of bargaining authority from branch level negotiators to autonomous shop stewards at workplace level. In these circumstances industrial relations climate is characterised by a degree of informality in relationships between management and trade union activists. In turn, industrial relations climate and representative structures together with actor attitudes, have strong effects on all dimensions of approach to issues of job regulation.

The role of audiometry in the prevention of occupational deafness

The research set out to test three main hypotheses derived from a summary of literature relevant to the use of audiometry in industry. These hypotheses were: (1) performing audiometry increases the probability that hearing protectors, once issued, will be worn; (2) audiometry is considered by workers to be evidence of their employer's concern for their welfare; (3) audiometry is associated with common law claims by workers against employers for alleged occupational deafness. Six subsidiary hypotheses were also developed. Four methods of data collection were used: (1) attitude questionnaires were administered to samples of workers drawn from an industrial company performing audiometry and two industrial companies not performing audiometry; (2) a postal questionnaire was sent out to industrial medical officers; (3) surveys were undertaken to assess the proportion of the workforce in each of eight industrial companies that was wearing personal hearing protectors that had been provided; (4) structured interviews were carried out with relevant management level personnel in each of five industrial companies. Factor analysis was the main statistical analytic technique used. The data supported all three main hypotheses. Audiometry was also examined as an example of medical screening procedure. It was argued that the validation of medical screening procedures requires the satisfaction of attitudinal or motivational validation criteria in addition to the biological and economic criteria currently used. It was concluded that industrial audiometry failed to satisfy such attitudinal or motivational criteria and so should not be part of a programme of screening for occupational deafness. It was also concluded that industrial audiometry may be useful in creating awareness, amongst workers, of occupational deafness. It was argued that the only profitable approach to investigating the role of audiometry in preventing occupational deafness is to study the attitudes and perceptions of everyone involved.

The effects of solid contamination in hydraulic fluids on axial piston pumps

The fluids used in hydraulic systems inevitably contain large numbers of small, solid particles, a phenomenon known as 'fluid contamination'. Particles enter a hydraulic system from the environment, and are generated within it by processes of wear. At the same time, particles are removed from the system fluid by sedimentation and in hydraulic filters. This thesis considers the problems caused by fluid contamination, as they affect a manufacturer of axial piston pumps. The specific project aim was to investigate methods of predicting or determining the effects of fluid contamination on this type of pump. The thesis starts with a theoretical analysis of the contaminated lubrication of a slipper-pad bearing. Statistical methods are used to develop a model of the blocking, by particles, of the control capillaries used in such bearings. The results obtained are compared to published, experimental data. Poor correlation between theory and practice suggests that more research is required in this area before such theoretical analysis can be used in industry. Accelerated wear tests have been developed in the U.S.A. in an attempt to predict pump life when operating on contaminated fluids. An analysis of such tests shows that reliability data can only be obtained from extensive test programmes. The value of contamination testing is suggested to be in determining failure modes, and in identifying those pump components which are susceptible to the effects of contamination. A suitable test is described, and the results of a series of tests on axial piston pumps are presented and discussed. The thesis concludes that pump reliability data can only be obtained from field experience. The level of confidence which can be placed in results from normal laboratory testing is shown to be too low for the data to be of real value. Recommendations are therefore given for the ways in which service data should be collected and analysed.

Business information systems:technology, development and management in the E-business

Information technology is at the centre of today’s business environment. The increasing importance of e-commerce and the integration of information systems in all areas of a business means it is crucial for managers to understand and implement IS (information systems). This major text, now in its second edition, provides the skills and knowledge necessary to choose the right systems, and to develop and manage them effectively. Business Information Systems: Technology, Development and Management assumes no prior knowledge of IS or IT, and emphasises the importance of IS to management decision making. It takes a 3 part structure: Part One covers hardware and software technologies; Part Two looks at information systems analysis and design; and Part Three describes the strategic management of IS. This successful format allows each section to be studied alongside individual modules, and enables students to focus clearly on specific areas and use the book for more than one course. This book is suitable for college students, undergraduate degree and postgraduate students taking courses with modules in the practical IT skills of selection, implementation, management and use of BIS. The practical sections are also of use to managers in industry involved in the development and use of IS.

Student input in the development of a marking scheme for improved engineering logbooks

Engineers logbooks are an important part of the CDIO process, as a prequel to the logooks they will be expected to keep when in industry. Previously however, students logbooks were insufficient and students did not appear to appreciate the importance of the logbooks or how they would be assessed. In an attempt to improve the students understanding and quality of logbooks, a group of ~100 1st year CDIO students were asked to collaboratively develop a marking matrix with the tutors. The anticipated outcome was that students would have more ownership in, and a deeper understanding of, the logbook and what is expected from the student during assessment. A revised marking matrix was developed in class and a short questionnaire was implemented on delivery of the adapted matrix to gauge the students response to the process. Marks from the logbooks were collected twice during teaching period one and two and compared to marks from previous years. This poster will deliver the methodology and outcomes for this venture.

Enabling a simulation capability in the organisation

Enabling a Simulation Capability in the Organisation addresses the application of simulation modelling techniques in order to enable better informed decisions in business and industrial organisations. The book’s unique approach treats simulation not just as a technical tool, but within as a support for organisational decision making, showing the results from a survey of current and potential users of simulation to suggest reasons why the technique is not used as much as it should be and what are the barriers to its further use. By incorporating an evaluation of six detailed case studies of the application of simulation in industry by the author, the book will teach readers: •the role of simulation in decision making; •how to introduce simulation as a tool for decision making; and •how to undertake simulation studies that lead to change in the organisation. Enabling a Simulation Capability in the Organisation provides an introduction to the state of the art in simulation modelling for researchers in business studies and engineering, as well a useful guide to practitioners and managers in business and industry.

Detection of organic aromatic compounds in paraffin by a long-period fiber grating optical sensor with optimized sensitivity

A long-period grating (LPG) sensor is used to detect small variations in the concentration of an organic aromatic compound (xylene) in a paraffin (heptane) solution. A new design procedure is adopted and demonstrated to maximize the sensitivity of LPG (wavelength shift for a change in the surrounding refractive index, (dλ/dn3)) for a given application. The detection method adopted is comparable to the standard technique used in industry (high performance liquid chromatograph and UV spectroscopy) which has a relative accuracy between ∼±0.5% and 5%. The minimum detectable change in volumetric concentration is 0.04% in a binary fluid with the detection system presented. This change of concentration relates to a change in refractive index of Δn ∼ 6 × 10-5. © 2001 Elsevier Science B.V.

Person-organization fit and incentives:a causal test

We investigate the effects of organizational culture and personal values on performance under individual and team contest incentives. We develop a model of regard for others and in-group favoritism that predicts interaction effects between organizational values and personal values in contest games. These predictions are tested in a computerized lab experiment with exogenous control of both organizational values and incentives. In line with our theoretical model we find that prosocial (proself) orientated subjects exert more (less) effort in team contests in the primed prosocial organizational values condition, relative to the neutrally primed baseline condition. Further, when the prosocial organizational values are combined with individual contest incentives, prosocial subjects no longer outperform their proself counterparts. These findings provide a first, affirmative, causal test of person-organization fit theory. They also suggest the importance of a 'triple-fit' between personal preferences, organizational values and incentive mechanisms for prosocially orientated individuals.

Understanding and improving the manufacturing and changeover process in Saudi Arabian business - a multiple case study approach

The importance of the changeover process in the manufacturing industry is becoming widely recognised. Changeover is a complete process of changing between the manufacture of one product to manufacture of an alternative product until specified production and quality rates are reached. The initiatives to improve changeover exist in industry, as better changeover process typically contribute to improved quality performance. A high-quality and reliable changeover process can be achieved through implementation of continuous or radical improvements. This research examines the changeover process of Saudi Arabian manufacturing firms because Saudi Arabia’s government is focused on the expansion of GDP and increasing the number of export manufacturing firms. Furthermore, it is encouraging foreign manufacturing firms to invest within Saudi Arabia. These initiatives, therefore, require that Saudi manufacturing businesses develop the changeover practice in order to compete in the market and achieve the government’s objectives. Therefore, the aim of this research is to discover the current status of changeover process implementation in Saudi Arabian manufacturing businesses. To achieve this aim, the main objective of this research is to develop a conceptual model to understand and examine the effectiveness of the changeover process within Saudi Arabian manufacturing firms, facilitating identification of those activities that affect the reliability and high-quality of the process. In order to provide a comprehensive understanding of this area, this research first explores the concept of quality management and its relationship to firm performance and the performance of manufacturing changeover. An extensive body of literature was reviewed on the subject of lean manufacturing and changeover practice. A research conceptual model was identified based on this review, and focus was on providing high-quality and reliable manufacturing changeover processes during set-up in a dynamic environment. Exploratory research was conducted in sample Saudi manufacturing firms to understand the features of the changeover process within the manufacturing sector, and as a basis for modifying the proposed conceptual model. Qualitative research was employed in the study with semi-structured interviews, direct observations and documentation in order to understand the real situation such as actual daily practice and current status of changeover process in the field. The research instrument, the Changeover Effectiveness Assessment Tool (CEAT) was developed to evaluate changeover practices. A pilot study was conducted by examining the CEAT, proposed for the main research. Consequently, the conceptual model was modified and CEAT was improved in response to the pilot study findings. Case studies have been conducted within eight Saudi manufacturing businesses. These case studies assessed the implementation of manufacturing changeover practice in the lighting and medical products sectors. These two sectors were selected based on their operation strategy which was batch production as well as the fact that they fulfilled the research sampling strategy. The outcomes of the research improved the conceptual model, ultimately to facilitate the firms’ adoption and rapid implementation of a high-quality and reliability changeover during the set-up process. The main finding of this research is that Quality’s factors were considering the lowest levels comparing to the other factors which are People, Process and Infrastructure. This research contributes to enable Saudi businesses to implement the changeover process by adopting the conceptual model. In addition, the guidelines for facilitating implementation were provided in this thesis. Therefore, this research provides insight to enable the Saudi manufacturing industry to be more responsive to rapidly changing customer demands.

Simple Gallager codes for BSC

We investigate the performance of Gallager type error- correcting codes for Binary Symmetric Channels, where the code word comprises products of K bits selected from the original message and decoding is carried out utilizing a connectivity tensor with C connections per index. Shannon's bound for the channel capacity is recovered for large K and zero temperature when the code rate K/C is finite. Close to optimal error-correcting capability, with improved decoding properties is obtained for finite K and C.