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Article
Publication date: 1 May 2001

Qing Li, Grant P. Steven and Y.M. Xie

Most engineering products contain more than one component or structural element, a consideration that needs to be appreciated during the design process and beyond, to…

1018

Abstract

Most engineering products contain more than one component or structural element, a consideration that needs to be appreciated during the design process and beyond, to manufacturing, transportation, storage and maintenance. The allocation and design of component interconnections (such as bolts, rivets, or springs, spot‐welds, adhesives, others) usually play a crucial role in the design of the entire multi‐component system. This paper extends the evolutionary structural optimization method to the generic design problems of connection topology. The proposed approach consists of a simple cycle of a finite element analysis followed by a rule‐driven element removal process. To make the interconnection elements carry as close to uniform a load as possible, a “fully stressed” design criterion is adopted. To determine the presence and absence of the interconnection elements, the usage efficiencies of fastener elements are estimated in terms of their relative stress levels. This avoids the use of gradient‐based optimization algorithms and allows designers to readily seek an optimization of connection topology, which can be implemented in their familiar CAD/CAE design platforms. To demonstrate the capabilities of the proposed procedure, a number of design examples are presented in this paper.

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Engineering Computations, vol. 18 no. 3/4
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 1 September 2000

Qing Li, Grant P. Steven, Osvaldo M. Querin and Y.M. Xie

This paper shows how the evolutionary structural optimization (ESO) algorithm can be used to achieve a multiple criterion design for a structure in a thermal environment. The…

646

Abstract

This paper shows how the evolutionary structural optimization (ESO) algorithm can be used to achieve a multiple criterion design for a structure in a thermal environment. The proposed thermal ESO procedure couples an evolutionary iterative process of a finite element heat conduction solution and a finite element thermoelastic solution. The overall efficiency of material usage is measured in terms of the combination of thermal stress levels and heat flux densities by using a combination strategy with weighting factors. The ESO method then works by eliminating from the structural domain under‐utilized material. In this paper, a practical design example of a printed circuit board substrate is presented to illustrate the capabilities of the ESO algorithm for thermal design optimization in multiple load environments.

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Engineering Computations, vol. 17 no. 6
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…

11822

Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

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Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

101306

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 12 September 2020

Steven DeSimone and Kevin Rich

The purpose of this paper is to identify factors associated with the presence and use of internal audit functions (IAFs) at US colleges and universities, as well as their…

928

Abstract

Purpose

The purpose of this paper is to identify factors associated with the presence and use of internal audit functions (IAFs) at US colleges and universities, as well as their relationship with financial reporting quality and federal grant outcomes.

Design/methodology/approach

Using a combination of publicly available and manually collected data, this paper uses a two-stage model to examine both the factors associated with the use of IAFs within US institutions of higher education and the consequences therein.

Findings

Results indicate that institutions with larger enrollments and endowments, those that receive public funding and those that have an audit committee are more likely to maintain an IAF. Findings also suggest that the presence of an IAF is negatively associated with reported material weaknesses for major programs at significant levels. Finally, the presence of an IAF is found to have a positive and significant association with federal grants received by the institution, with an even stronger association for IAFs that perform grant-specific procedures.

Originality/value

The study’s findings provide the first large-sample quantitative insights on IAF work within US colleges and universities. Results should be of interest to college/university leadership as they attempt to improve financial reporting quality and grant outcomes, as well as external stakeholders looking to evaluate whether institutions are acting as good stewards over resources. Additionally, the Institute of Internal Auditors may find the results helpful when promoting the profession.

Details

Managerial Auditing Journal, vol. 35 no. 8
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Available. Open Access. Open Access
Article
Publication date: 22 December 2020

Jie Meng and Fenghua Wu

As a crucial institutional form established since the Chinese economic reform, the system of competitive local governments has been shaping the characteristics of China's…

1201

Abstract

Purpose

As a crucial institutional form established since the Chinese economic reform, the system of competitive local governments has been shaping the characteristics of China's socialist market economy to a considerable degree.

Design/methodology/approach

This study not only adopts the view of existing studies that attribute the economic motive of local governments to rent and consider land public finance as a means through which local governments carry out strategic investment but also attempts to further develop the view within a Marxist analytical framework.

Findings

As a result, the local governments have helped to maintain an incredibly high investment rate over a considerable period of time, facilitating the continuous, rapid growth of the Chinese economy.

Originality/value

This study concludes that China's local governments function as the productive allocator and user of rent in the strategic investment based on land public finance and thereby embed themselves in the relative surplus-value production initially arising from competition amongst enterprises, forming the dual structure of relative surplus-value production unique to China's economy.

Details

China Political Economy, vol. 3 no. 2
Type: Research Article
ISSN: 2516-1652

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Article
Publication date: 1 March 2007

Steven Deller, Craig Maher and Victor Lledo

Predictive models of government spending behavior based solely on the median voter theory have demonstrated limited utility, particularly when intergovernmental grants are…

126

Abstract

Predictive models of government spending behavior based solely on the median voter theory have demonstrated limited utility, particularly when intergovernmental grants are involved. Since the 1970s, research on the impact of intergovernmental grants and aids on recipient governments has demonstrated that spending increases greater than predicted by the median voter theory, a.k.a. the “flypaper effect.” One of the challenges facing those trying to empirically test for the flypaper effect is the limited availability of unconditional grants. This study attempts to fill that void in the literature by testing the relationship between spending in 581 Wisconsin cities and villages and state aid receipts through its Shared Revenue program. The findings are generally consistent with previous studies of the flypaper effect, meaning that recipient governments spend more than would be predicted by the median voter theory. As such, the authors suggest that pure economic theories of government spending are limited and that political and institutional factors need to be given greater consideration.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 10 April 2017

Steven Segal and Kyle Bruce

The purpose of this paper is to disclose new pathways for research and for understanding the relationship between management, philosophy and history.

817

Abstract

Purpose

The purpose of this paper is to disclose new pathways for research and for understanding the relationship between management, philosophy and history.

Design/methodology/approach

Textual exegesis of the key protagonists in terms of a critical explanation or interpretation of text.

Findings

In contrast to textbook forms of philosophy developed under conditions of abstraction from practice, it is in the context of practice that managers develop their way of thinking. More particularly, the authors have demonstrated through the exemplars of Semler and Welch, how as managers are disrupted in their workday practices of “living forward”, they are able to become reflexively attuned to the taken-for-granted common sense and ideas that have been implicit guides to them. As they are able to recognise their taken-for-granted background common sense, they are able to critique this, subject it to change and, thus, open-up new possibilities for living forward.

Originality/value

The focus of this paper has tended to be rather piecemeal and limited to the impact of particular philosophers on particular management thinkers. To date, there has been no philosophical contemplation of the practice of management per se nor, concomitantly, the pivotal but basically disregarded role of managers qua philosophers.

Details

Journal of Management History, vol. 23 no. 2
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 2 December 2014

Roderick Andrew Landman

The purpose of this paper is to offer an introduction to the recently recognised phenomenon of “mate crime” as it affects people with learning disabilities. It looks at how…

2203

Abstract

Purpose

The purpose of this paper is to offer an introduction to the recently recognised phenomenon of “mate crime” as it affects people with learning disabilities. It looks at how concerns arose, considers what may make people with learning disabilities particularly susceptible, and proposes a provisional definition of “mate crime”.

Design/methodology/approach

The paper draws on the author's own project work, and reviews the extant research literature on “disablist” hate crime to examine the extent to which so-called “mate crime” has been both explicitly and implicitly identified and analysed in the literature.

Findings

The literature review indicates that “mate crime” has not been explicitly identified in any scholarly research to date, either under that or any other name. Crimes that we might label as “mate crimes” have, however, appeared in more general literature concerning the experiences of people with disabilities in general, and as victims of crime.

Social implications

Despite a lack of firm data there is sufficient in the literature, combined with increasing anecdotal evidence and case studies, to suggest that people with learning disabilities are particularly susceptible to “mate crime”, and are being targeted by perpetrators. Increasing independence and reduced service provision are likely to increase the risks. The author argues that mate crime differs significantly from other manifestations of hate crime and abuse, and needs to be conceptualised, analysed and handled differently.

Originality/value

Whilst the issue of “mate crime” is gaining increasing professional and media attention it lacks any academic base and a definition. This paper attempts to establish an agreed definition and conceptualisation of “mate crime”.

Details

The Journal of Adult Protection, vol. 16 no. 6
Type: Research Article
ISSN: 1466-8203

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