Management accounting change in a subsidiary organisation

Parent–subsidiary relationships are commonplace nowadays, yet surprisingly there is a paucity of research analysing their dynamics over time. This paper presents a (longitudinal) case study, illuminating the dynamics implicated when a UK chemicals company imposed its systems and rules on a new subsidiary. Drawing on observations from a longitudinal case study (from 1993 to 2001), the study considers: (1) the extent to which a parent imposes its (management accounting) systems,rules and procedures on a subsidiary; (2) the role which (local) political, cultural and institutional factors in a subsidiary play in shaping the dynamics of such change implementation; (3) how new systems and practices become accepted and take root as values and beliefs and how they supplement earlier norms? The study provides insight for the questions above, and draws on institutional theories and a power mobilisation framework to assist in the interpretation of observations. We find that the operations of the subsidiary company are influenced by inter-related forces, both inside and outside the organisation encompassing issues of power, politics and culture. As such, existing institutions in a subsidiary organisation are influenced, sustained, and changed by the socio-economic context in which the subsidiary is located. Organisational practices designed to secure external legitimacy are not however always symbolic and decoupled from internal operations

A hybrid maximum power point tracking for partially shaded photovoltaic systems in the tropics

Partial shading and rapidly changing irradiance conditions significantly impact on the performance of photovoltaic (PV) systems. These impacts are particularly severe in tropical regions where the climatic conditions result in very large and rapid changes in irradiance. In this paper, a hybrid maximum power point (MPP) tracking (MPPT) technique for PV systems operating under partially shaded conditions witapid irradiance change is proposed. It combines a conventional MPPT and an artificial neural network (ANN)-based MPPT. A low cost method is proposed to predict the global MPP region when expensive irradiance sensors are not available or are not justifiable for cost reasons. It samples the operating point on the stairs of I–V curve and uses a combination of the measured current value at each stair to predict the global MPP region. The conventional MPPT is then used to search within the classified region to get the global MPP. The effectiveness of the proposed MPPT is demonstrated using both simulations and an experimental setup. Experimental comparisons with four existing MPPTs are performed. The results show that the proposed MPPT produces more energy than the other techniques and can effectively track the global MPP with a fast tracking speed under various shading patterns.

Echolocation call intensity in the aerial hawking bat Eptesicus bottae (Vespertilionidae) studied using stereo videogrammetry

Aerial hawking bats use intense echolocation calls to search for insect prey. Their calls have evolved into the most intense airborne animal vocalisations. Yet our knowledge about call intensities in the field is restricted to a small number of species. We describe a novel stereo videogrammetry method used to study flight and echolocation behaviour, and to measure call source levels of the aerial hawking bat Eptesicus bottae (Vespertilionidae). Bats flew close to their predicted minimum power speed. Source level increased with call duration; the loudest call of E. bottae was at 133 dB peSPL. The calculated maximum detection distance for large flying objects (e.g. large prey, conspecifics) was up to 21 m. The corresponding maximum echo delay is almost exactly the duration of one wing beat in E. bottae and this also is its preferred pulse interval. These results, obtained by using videogrammetry to track bats in the field, corroborate earlier findings from other species from acoustic tracking methods.

Probabilistic power system contingency analysis considering wind

This thesis was a step forward in developing probabilistic assessment of power system response to faults subject to intermittent generation by renewable energy. It has investigated the wind power fluctuation effect on power system stability, and the developed fast estimation process has demonstrated the feasibility for real-time implementation. A better balance between power network security and efficiency can be achieved based on this research outcome.

Battery energy storage systems to improve power system frequency response

Battery energy storage systems (BESS) are becoming feasible to provide system frequency support due to recent developments in technologies and plummeting cost. Adequate response of these devices becomes critical as the penetration of the renewable energy sources increases in the power system. This paper proposes effective use of BESS to improve system frequency performance. The optimal capacity and the operation scheme of BESS for frequency regulation are obtained using two staged optimization process. Furthermore, the effectiveness of BESS for improving the system frequency response is verified using dynamic simulations.

Wireless Power Transfer (WPT) for electric vehicles (EVs) - present and future trends

100 year old gasoline engine technology vehicles have now become one of the major contributors of greenhouse gases. Plug-in Electric Vehicles (PEVs) have been proposed to achieve environmental friendly transportation. Even though the PEV usage is currently increasing, a technology breakthrough would be required to overcome battery related drawbacks. Although battery technology is evolving, drawbacks inherited with batteries such as; cost, size, weight, slower charging characteristic and low energy density would still be dominating constrains for development of EVs. Furthermore, PEVs have not been accepted as preferred choice by many consumers due to charging related issues. To address battery related limitations, the concept of dynamic Wireless Power Transfer (WPT) enabled EVs have been proposed in which EV is being charged while it is in motion. WPT enabled infrastructure has to be employed to achieve dynamic EV charging concept. The weight of the battery pack can be reduced as the required energy storage is lower if the vehicle can be powered wirelessly while driving. Stationary WPT charging where EV is charged wirelessly when it is stopped, is simpler than dynamic WPT in terms of design complexity. However, stationary WPT does not increase vehicle range compared to wired-PEVs. State-of-art WPT technology for future transportation is discussed in this chapter. Analysis of the WPT system and its performance indices are introduced. Modelling the WPT system using different methods such as equivalent circuit theory, two port network theory and coupled mode theory is described illustrating their own merits in Sect. 2.3. Both stationary and dynamic WPT for EV applications are illustrated in Sect. 2.4. Design challenges and optimization directions are analysed in Sect. 2.5. Adaptive tuning techniques such as adaptive impedance matching and frequency tuning are also discussed. A case study for optimizing resonator design is presented in Sect. 2.6. Achievements by the research community is introduced highlighting directions for future research.

An efficiency optimization scheme for bidirectional inductive power transfer systems

Unidirectional inductive power transfer (UIPT) systems allow loads to consume power while bidirectional IPT (BIPT) systems are more suitable for loads requiring two way power flow such as vehicle to grid (V2G) applications with electric vehicles (EVs). Many attempts have been made to improve the performance of BIPT systems. In a typical BIPT system, the output power is control using the pickup converter phase shift angle (PSA) while the primary converter regulates the input current. This paper proposes an optimized phase shift modulation strategy to minimize the coil losses of a series – series (SS) compensated BIPT system. In addition, a comprehensive study on the impact of power converters on the overall efficiency of the system is also presented. A closed loop controller is proposed to optimize the overall efficiency of the BIPT system. Theoretical results are presented in comparison to both simulations and measurements of a 0.5 kW prototype to show the benefits of the proposed concept. Results convincingly demonstrate the applicability of the proposed system offering high efficiency over a wide range of output power.

Stability synthesis of power hardware-in-the-loop (PHIL) simulation

A virtual power system can be interfaced with a physical system to form a power hardware-in-the-loop (PHIL) simulation. In this scheme, the virtual system can be simulated in a fast parallel processor to provide near real-time outputs, which then can be interfaced to a physical hardware that is called the hardware under test (HuT). Stable operation of the entire system, while maintaining acceptable accuracy, is the main challenge of a PHIL simulation. In this paper, after an extended stability analysis for voltage and current type interfaces, some guidelines are provided to have a stable PHIL simulation. The presented analysis have been evaluated by performing several experimental tests using a Real Time Digital Simulator (RTDS™) and a voltage source converter (VSC). The practical test results are consistent with the proposed analysis.

Power law distributions in entrepreneurship : implications for theory and research

A long-held assumption in entrepreneurship research is that normal (i.e., Gaussian) distributions characterize variables of interest for both theory and practice. We challenge this assumption by examining more than 12,000 nascent, young, and hyper-growth firms. Results reveal that variables which play central roles in resource-, cognition-, action-, and environment-based entrepreneurship theories exhibit highly skewed power law distributions, where a few outliers account for a disproportionate amount of the distribution's total output. Our results call for the development of new theory to explain and predict the mechanisms that generate these distributions and the outliers therein. We offer a research agenda, including a description of non-traditional methodological approaches, to answer this call.