Organizational competencies and dynamic Accounting Information System capability: Impact on AIS processes and firm performance

Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision-makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimise performance outcomes. We suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007) we propose that a dynamic AIS capability can be developed through the synergy of three competencies: a flexible AIS, having a complementary business intelligence system and accounting professionals with IT technical competency. Using survey data, we find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their AIS environment.

On information technology competencies for collaborative organizational structures

There is an uptake of organizations involvement in collaborative organizational structures (COS). As the nature and level of information technology (IT) investment in COS will be similar, the COS IT competencies will leverage the IT investments to create the collaborative rent generating potential of the COS, which would then improve the business value of the COS members. Consistent with the resource-centric views of the firm, we suggest that the COS members need to contribute their managed IT competencies to their COS, whose synergies would create COS IT competencies. We suggest three key IT competencies for COS; proactive top management decision synergy, collaborative and agile IT infrastructure, and cross-functional tactical management synergy. Using survey data, we find evidence of a positive association between these COS IT competencies and the collaborative rent generating potential of the COS. We also find a positive association between the collaborative rent generating potential of the COS and the business value of the COS members. The results suggest that developing COS IT competencies add value to a COS and its members. This study provides guidance for organizations looking to leverage their involvement in a COS.

Following fashion: Visible progressiveness and the social construction of firm value

A central tenet underlying studies on management fashions is that the diffusion of novel forms, models and techniques is driven by an institutional norm of progress, which is the societal expectation that managers will continuously use 'new and improved' management practices. We add to the literature on management fashions by arguing that, if the display of progressiveness in the manner of managing and organizing is expected of organizations, firms that are visibly progressive would be evaluated more positively by organizational audiences following this institutional prescription. Using article counts of co-occurrences of firms and various fashionable management practices in Wall Street Journal, we hypothesize positive effects of such associations on security analysts' evaluations of these firms. Results support this hypothesis. Our study enriches the management fashion literature by highlighting the consequential relevance of organizational adherence to the norm of progress.

Queuing Models for Estimating Aircraft Fleet Availability

The availability of a small fleet of aircraft in a flying-base, repair-depot combination is modeled and studied. First, a deterministic flow model relates parameters of interest and represents the state-of-the art in the planning of such systems. Second, a cyclic queue model shows the effect of the principal uncertainties in operation and repair and shows the consequent decrease in the availability of aircraft at the flying-base. Several options such as increasing fleet size, investments in additional repair facilities, or building reliability and maintainability into the individual aircraft during its life-cycle are open for increasing the availability. A life-cycle cost criterion brings out some of these features. Numerical results confirm Rose's prediction that there exists a minimal cost combination of end products and repair-depot capability to achieve a prescribed operational availability.

Evaluation of k-epsilon and RNG turbulence models for confined swirling and non-swirling flow

In a very recent study [1] the Renormalisation Group (RNG) turbulence model was used to obtain flow predictions in a strongly swirling quarl burner, and was found to perform well in predicting certain features that are not well captured using less sophisticated models of turbulence. The implication is that the RNG approach should provide an economical and reliable tool for the prediction of swirling flows in combustor and furnace geometries commonly encountered in technological applications. To test this hypothesis the present work considers flow in a model furnace for which experimental data is available [2]. The essential features of the flow which differentiate it from the previous study [1] are that the annular air jet entry is relatively narrow and the base wall of the cylindrical furnace is at 90 degrees to the inlet pipe. For swirl numbers of order 1 the resulting flow is highly complex with significant inner and outer recirculation regions. The RNG and standard k-epsilon models are used to model the flow for both swirling and non-swirling entry jets and the results compared with experimental data [2]. Near wall viscous effects are accounted for in both models via the standard wall function formulation [3]. For the RNG model, additional computations with grid placement extending well inside the near wall viscous-affected sublayer are performed in order to assess the low Reynolds number capabilities of the model.

Computation of confined swirling flow using RNG and k-epsilon turbulence models

In this work we numerically model isothermal turbulent swirling flow in a cylindrical burner. Three versions of the RNG k-epsilon model are assessed against performance of the standard k-epsilon model. Sensitivity of numerical predictions to grid refinement, differing convective differencing schemes and choice of (unknown) inlet dissipation rate, were closely scrutinised to ensure accuracy. Particular attention is paid to modelling the inlet conditions to within the range of uncertainty of the experimental data, as model predictions proved to be significantly sensitive to relatively small changes in upstream flow conditions. We also examine the characteristics of the swirl--induced recirculation zone predicted by the models over an extended range of inlet conditions. Our main findings are: - (i) the standard k-epsilon model performed best compared with experiment; - (ii) no one inlet specification can simultaneously optimize the performance of the models considered; - (iii) the RNG models predict both single-cell and double-cell IRZ characteristics, the latter both with and without additional internal stagnation points. The first finding indicates that the examined RNG modifications to the standard k-e model do not result in an improved eddy viscosity based model for the prediction of swirl flows. The second finding suggests that tuning established models for optimal performance in swirl flows a priori is not straightforward. The third finding indicates that the RNG based models exhibit a greater variety of structural behaviour, despite being of the same level of complexity as the standard k-e model. The plausibility of the predicted IRZ features are discussed in terms of known vortex breakdown phenomena.

Role of F-gravity in cosmological models

Abstract is not available.

Organizational affordances: A structuration theory approach to affordances

Affordance is an important concept in the field of human–computer interaction. There are various interpretations of affordances, often extending the original notion of James J. Gibson. Often the treatment of affordances in the current human–computer interaction literature has been a one-to-one relationship between a user and an artefact. We believe that the social and cultural contexts within which an artefact is situated affect the way in which the artefact is used and the notion of affordance needs to be seen as a dynamic, always emerging relationship between people and their environment. Using a Structuration Theory approach, we conceptualize the notion of affordance at a much broader level, encompassing social and cultural aspects. We suggest that affordances should be seen at three levels: single user, organizational (or work group) and societal. Focusing on the organizational level affordances, we provide details of several important factors that affect the emergence of affordances. - This article provides a new perspective on the discourse of affordance with the use of Structuration Theory. - It shows how affordance can be understood as ‘use’ in situated practices (i.e. ‘technology-in-practice’) - The Structuration Theory approach to affordances is showcased using two case studies.

Towards stress freezing in birefringent orthotropic composite models

Birefringent composite models are fabricated using epoxy resin reinforced with unidirectionally oriented glass fibers. The mechanical and photoelastic properties of the material at room temperature are determined. To explore the possibility of application of stress-freezing technique to birefringent composite models, the behavior and properties of this material are studied at elevated temperature (at stress-freezing temperature of the resin). The properties of the material at room and at elevated temperatures are reported. The feasibility of stress freezing glass-fiber-reinforced epoxy composites with low-fiber-volume fraction is discussed.

Deformation and stability regression models for soil nail walls

Lateral displacement and global stability are the two main stability criteria for soil nail walls. Conventional design methods do not adequately address the deformation behaviour of soil nail walls, owing to the complexity involved in handling a large number of influencing factors. Consequently, limited methods of deformation estimates based on empirical relationships and in situ performance monitoring are available in the literature. It is therefore desirable that numerical techniques and statistical methods are used in order to gain a better insight into the deformation behaviour of soil nail walls. In the present study numerical experiments are conducted using a 2 4 factorial design method. Based on analysis of the maximum lateral deformation and factor-of-safety observations from the numerical experiments, regression models for maximum lateral deformation and factor-of-safety prediction are developed and checked for adequacy. Selection of suitable design factors for the 2 4 factorial design of numerical experiments enabled the use of the proposed regression models over a practical range of soil nail wall heights and in situ soil variability. It is evident from the model adequacy analyses and illustrative example that the proposed regression models provided a reasonably good estimate of the lateral deformation and global factor of safety of the soil nail walls.

Managing teams: Comparing organizational and sport psychological approaches to teamwork

This paper examines how teams and teamwork research have been conceptualised in the fields of sport psychology and organizational psychology. Specifically, it provides a close inspection of the general theoretical assumptions that inhere in the two disciplines. The results of a discursive analysis of research literature suggest that the fields have significantly different ways of conceptualising teams and teamwork and that conceptual borrowing may prove fruitful. A key argument is however, that in order for meaningful cross-fertilisation to take place a sound understanding of these differences is necessary. Working from this premise, the essential differences between sport and organizational approaches to teams are outlined. The paper is concluded with a discussion of contributions that organizational psychology can make to understandings of sport-oriented teams.

Comprehensive view of the combustion models of composite solid propellants

Abstrat is not available.

Cellular Automata Models of Traffic Behavior in Presence of Speed Breaking Structures

In this article, we study traffic flow in the presence of speed breaking structures. The speed breakers are typically used to reduce the local speed of vehicles near certain institutions such as schools and hospitals. Through a cellular automata model we study the impact of such structures on global traffic characteristics. The simulation results indicate that the presence of speed breakers could reduce the global flow under moderate global densities. However, under low and high global density traffic regime the presence of speed breakers does not have an impact on the global flow. Further the speed limit enforced by the speed breaker creates a phase distinction. For a given global density and slowdown probability, as the speed limit enforced by the speed breaker increases, the traffic moves from the reduced flow phase to maximum flow phase. This underlines the importance of proper design of these structures to avoid undesired flow restrictions.