ALBERT

All Library Books, journals and Electronic Records Telegrafenberg

X
feed icon rss

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
  • 1
    Electronic Resource
    Electronic Resource
    A content analysis of codes of ethics from fifty-seven national accounting organisations (2000)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 9 (2000), S. 0 
    Details
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision-maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours.For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-8608.00189
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 2
    Electronic Resource
    Electronic Resource
    Perturbation growth in shear flow exhibits universality (1993)
    New York, NY : American Institute of Physics (AIP)
    Physics of Fluids 5 (1993), S. 2298-2300 
    Details
    ISSN: 1089-7666
    Source: AIP Digital Archive
    Topics: Physics
    Notes: Disturbance structures that achieve maximum growth over a specified interval of time have recently been obtained for unbounded constant shear flow making use of closed-form solutions. Optimal perturbations have also been obtained for the canonical bounded shear flows, the Couette, and plane Poiseuille flows, using numerical solution of the linearized Navier–Stokes equations. In this note it is shown that these optimal perturbations have similar spectra and structure indicating an underlying universality of shear flow dynamics that is not revealed by traditional methods based on modal analysis.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1063/1.858534
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 3
    Electronic Resource
    Electronic Resource
    Optimal excitation of three-dimensional perturbations in viscous constant shear flow (1993)
    New York, NY : American Institute of Physics (AIP)
    Physics of Fluids 5 (1993), S. 1390-1400 
    Details
    ISSN: 1089-7666
    Source: AIP Digital Archive
    Topics: Physics
    Notes: The three-dimensional perturbations to viscous constant shear flow that increase maximally in energy over a chosen time interval are obtained by optimizing over the complete set of analytic solutions. These optimal perturbations are intrinsically three dimensional, of restricted morphology, and exhibit large energy growth on the advective time scale, despite the absence of exponential normal modal instability in constant shear flow. The optimal structures can be interpreted as combinations of two fundamental types of motion associated with two distinguishable growth mechanisms: streamwise vortices growing by advection of mean streamwise velocity to form streamwise streaks, and upstream tilting waves growing by the down gradient Reynolds stress mechanism of two-dimensional shear instability. The optimal excitation over a chosen interval of time comprises a combination of these two mechanisms, characteristically giving rise to tilted roll vortices with greatly amplified perturbation energy. It is suggested that these disturbances provide the initial growth leading to transition to turbulence, in addition to providing an explanation for coherent structures in a wide variety of turbulent shear flows.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1063/1.858574
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 4
    Electronic Resource
    Electronic Resource
    Optimal excitation of perturbations in viscous shear flow (1988)
    [S.l.] : American Institute of Physics (AIP)
    Physics of Fluids 31 (1988), S. 2093-2102 
    Details
    ISSN: 1089-7666
    Source: AIP Digital Archive
    Topics: Physics
    Notes: Evidence, both theoretical and experimental, is accumulating to support a mechanism for transition to turbulence in shear flow based on the 3-D secondary instability of finite 2-D departures from plane parallelism. It is of central importance for using this mechanism to understand how the finite amplitude 2-D disturbances arise. To be sure, it is possible that in many experiments the disturbance is produced by the intervention of a mechanism that directly injects the requisite disturbance energy without calling on the store of kinetic energy inherent in the shear flow. It is shown here that it is also possible to tap the mean shear energy using properly configured perturbations that develop into the required primary disturbance on time scales comparable to those associated with the secondary instabilities even though the shear flow is stable or supports, at most, weak exponential instability.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1063/1.866609
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 5
    Electronic Resource
    Electronic Resource
    Turbulence suppression by active control (1996)
    [S.l.] : American Institute of Physics (AIP)
    Physics of Fluids 8 (1996), S. 1257-1268 
    Details
    ISSN: 1089-7666
    Source: AIP Digital Archive
    Topics: Physics
    Notes: It has recently been recognized that the non-normality of the dynamical operator obtained by the linearization of the equations of motion about the strongly sheared background flow plays a central role in the dynamics of both fully developed turbulence and laminar/turbulent transition. This advance has led to the development of a deterministic theory for the role of coherent structures in shear turbulence as well as a stochastic theory for the maintenance of the turbulent state. In this work the theory of stochastically forced non-normal dynamical systems is extended to explore the possibility of controlling the transition process and of suppressing fully developed shear turbulence. Modeling turbulence as a stochastically forced non-normal dynamical system allows a great variety of control strategies to be explored and their physical mechanism understood. Two distinct active control mechanisms have been found to produce suppression of turbulent energy by up to 70%. A physical explanation of these effective control mechanisms is given and possible applications are discussed. © 1996 American Institute of Physics.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1063/1.868897
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 6
    Electronic Resource
    Electronic Resource
    An analysis of the ethical environment of the international accounting profession (2000)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 9 (2000), S. 0 
    Details
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: This paper analyses the ethical cultures of the international accounting profession by using the concept of ‘mainstreaming’ to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set up as a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically-friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a ‘proprietary interest’ attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are ‘mainstream’. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-8608.00166
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 7
    Electronic Resource
    Electronic Resource
    Global harmonisation of the professional behaviour of accountants (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    Details
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-8608.00239
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 8
    Electronic Resource
    Electronic Resource
    Nonlinear equilibration of two-dimensional optimal perturbations in viscous shear flow (1994)
    [S.l.] : American Institute of Physics (AIP)
    Physics of Fluids 6 (1994), S. 2011-2020 
    Details
    ISSN: 1089-7666
    Source: AIP Digital Archive
    Topics: Physics
    Notes: Two-dimensional perturbations configured for maximum energy growth in laminar viscous shear flow are shown to develop into quasisteady finite amplitude structures, provided that the initial perturbation has sufficient energy and a nearby nonlinear mode exists. For Poiseuille flow, which supports finite amplitude equilibria for Reynolds numbers above ∼2900, an optimal perturbation with initial energy density equal to or greater than 0.1% of the mean flow energy density closely approaches the quasiequilibrium state within 10 advective time units. For Couette flow, which has no finite amplitude solution, the optimal perturbations decay rapidly after reaching maximum amplitude unless the configuration is sufficiently close to a linear mode with slow exponential decay rate. While the quasiequilibrium structure for Poiseuille flow is locally inflectional, it supports only weak instabilities with scales larger than the local region.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1063/1.868208
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 9
    Electronic Resource
    Electronic Resource
    Optimal perturbations and streak spacing in wall-bounded turbulent shear flow (1993)
    New York, NY : American Institute of Physics (AIP)
    Physics of Fluids 5 (1993), S. 774-777 
    Details
    ISSN: 1089-7666
    Source: AIP Digital Archive
    Topics: Physics
    Notes: The mean streak spacing of approximately 100 wall units that is observed in wall-bounded turbulent shear flow is shown to be consistent with near-wall streamwise vortices optimally configured to gain the most energy over an appropriate turbulent eddy turnover time. The streak spacing arising from the optimal perturbation increases with distance from the wall and is nearly independent of Reynolds number, in agreement with experiment.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1063/1.858663
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 10
    Electronic Resource
    Electronic Resource
    Stochastic forcing of the linearized Navier–Stokes equations (1993)
    New York, NY : American Institute of Physics (AIP)
    Physics of Fluids 5 (1993), S. 2600-2609 
    Details
    ISSN: 1089-7666
    Source: AIP Digital Archive
    Topics: Physics
    Notes: Transient amplification of a particular set of favorably configured forcing functions in the stochastically driven Navier–Stokes equations linearized about a mean shear flow is shown to produce high levels of variance concentrated in a distinct set of response functions. The dominant forcing functions are found as solutions of a Lyapunov equation and the response functions are found as the distinct solutions of a related Lyapunov equation. Neither the forcing nor the response functions can be identified with the normal modes of the linearized dynamical operator. High variance levels are sustained in these systems under stochastic forcing, largely by transfer of energy from the mean flow to the perturbation field, despite the exponential stability of all normal modes of the system. From the perspective of modal analysis the explanation for this amplification of variance can be traced to the non-normality of the linearized dynamical operator. The great amplification of perturbation variance found for Couette and Poiseuille flow implies a mechanism for producing and sustaining high levels of variance in shear flows from relatively small intrinsic or extrinsic forcing disturbances.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1063/1.858894
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...