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This paper deals with the numerical modelling of electromagnetic losses in electrical machines, using electromagnetic field computations, combined with advanced material characterisations. The paper gradually proceeds to the actual reasons why the building factor, defined as the ratio of the measured iron losses in the machine and the losses obtained under standard conditions, exceeds the value of 1.

The horizontal rotational single-sheet tester (RSST) suffers from weaknesses such as the reduced size of test samples, measurement disturbances due to magnetic flux leakage and nonhomogeneity of field in the measurement area. Although the vertical RSST allows to overcome the first two aforementioned drawbacks, the heterogeneity of the field in the test sample remains an issue. In addition, there is still a lack of device standardization to ensure test repeatability, as already is well established with the Epstein frame. This paper aims to investigate the influence of several parameters on the field homogeneity in the test sample.

A fully 3D finite element model of a vertical RSST is developed and used to perform a sensibility study on several geometrical parameters.

The influence of several parameters on the field homogeneity in the test sample, such as the geometrical dimensions of the yokes, the presence or not of holes drilled inside the test sample for B-coil placement as well as the size of the H-coils and B-coils, is addressed.

It is expected that this study will contribute to the optimization and standardization vertical RSSTs.

The magnetic field strength measurement in a rotational single sheet tester (RSST) is quite difficult to achieve. In fact, flux leakage perturbs the field sensors as well as the homogeneity in the sample area. This paper seeks to present a 3D finite element (FE) model of an RSST taking into account a vector hysteresis model. The use of such model allows analyzing with accuracy the magnetic behavior of the system.

A vector hysteresis model, which is based on a general vectorization of the scalar Jiles‐Atherton model, is incorporated in a 3D FE code, with vector potential formulation.

The vector hysteresis model is validated by comparison with rotational experimental results. A good agreement is observed between calculations and measurements.

This paper shows that a classical scalar hysteresis model can be extended to take into account the magnetic vector behaviour and can be included in a 3D FE code. The methodology for the hysteresis including in the FE formulation is shown. This is useful for the design and analysis of an RSST prototype, improving the measurement techniques.

Magnetic properties of electrical steel are affected by mechanical stress. In electrical machines, influences because of manufacturing and assembling and because of operation cause a mechanical stress distribution inside the steel lamination. The purpose of this study is to analyse the local mechanical stress distribution and its consequences for the magnetic properties which must be considered when designing electrical machines.

In this paper, an approach for modelling stress-dependent magnetic material properties such as magnetic flux density using a continuous local material model is presented.

The presented model shows a good approximation to measurement results for mechanical tensile stress up to 100 MPa for the studied material.

The presented model allows a simple determination of model parameters by using stress-dependent magnetic material measurements. The model can also be used to determine a scalar mechanical stress distribution by using a known magnetic flux density distribution.

This paper aims to investigate the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a diffusion of innovation (DOI) theory perspective.

Using panel data from 110 countries in a period that spans from 1995 to 2014, this study applies an ordinary least squares regression model to investigate the financial consequences of adopting ISAs. This analysis was supplemented with estimating a fixed-effects and two-stage least squares regression models to address any concerns regarding the possible existence of endogeneity problems.

This study reports three key findings. First, the authors find that early ISAs adoption has a negative effect on several financial market consequences, namely stock market integration, market capitalisation, market turnover, market return, market development, stock price volatility and stock trading volume. Second, using an alternative measure to the one that is proposed by DOI theory, the authors found that some financial indicators have been significantly improved after ISAs adoption, but only for listed firms that prepared their financial statements under International Financial Reporting Standards and audited by ISAs simultaneously. Finally, the financialindicators of European stock markets, however, have insignificantly shrank post the mandatory adoption of ISAs in 2006.

The empirical evidence raises questions about how ISAs were enforced and implemented. For example, countries that adopted ISAs at early stages may have been dominated mostly by recently established stock exchanges. This implies a crucial need to determine and apply the best type of auditing regime that can increase investors trust and enhance the credibility of stock markets information, which might ultimately advance the FMIs over time significantly.

To-date, studies investigating the impact of the adoption of ISAs on FMI from a DOI theory perspective are virtually non-existent. The study, therefore, seeks to contribute to the extant literature by examining the influence of ISAs adoption on a wide range of FMIs.

The aim is to develop a nonlinear transformer model to achieve an accurate model to obtain the frequency components of the magnetizing current based on the harmonic voltages at the primary and secondary side. So, it can easily be implemented in a harmonic load‐flow program.

The transformer model is based on the harmonic balance method. The electric and magnetic equations of the transformer are derived from the electric and magnetic equivalent circuits.

The transformer model can be easily implemented in a harmonic load‐flow program. The accuracy of the model has been shown by comparing it with a finite element simulation. The transformer model can be used with asymmetrical supply voltages, because different saturation levels of the phases can occur. There is a coupling between the phases which can be concluded out of the asymmetrical currents in the transformer under symmetrical supply voltages.

The transformer model does not consider the iron losses and the interharmonics. In future work the transformer model will be used to study the harmonic losses in distribution networks, so the transformer losses due to these harmonics have to be considered. This can be achieved with a postcalculation process where the magnetic flux density is used to calculate the eddy current losses and the magnetic field intensity will be applied in a static Preisach model to quantify the hysteresis losses.

The model can be used in a harmonic load‐flow program in order to obtain more accurate simulations for the power system analysis and design.

The model presented in this paper is more detailed than similar papers found in literature (saturation of the yokes, coupling between the phases, interaction between different harmonics) and still it takes a brief simulation time.

Built on De Wulf et al.'s relationship exchange model, the present study aims to examine store attributes as a signal for the process of customer‐retailer relationship building in the context of department store operation in the USA.

A sample of college students at a US university participated in an online self‐administered survey. Exploratory factor analysis identified store attribute factors pertaining to department stores and structural equation modeling tested hypotheses.

Six store attributes relevant to department store environments were found: post‐transaction service, direct mail, interpersonal communication, merchandise, preferential treatment, and store atmosphere. Four store attributes (direct mail, interpersonal communication, merchandise, and preferential treatment) involve perceived relationship investment, while one store attribute dimension (store atmosphere) directly contributes to perceived relationship quality. Perceived relationship investment positively influences perceived relationship quality, which in turn influences behavioural and attitudinal loyalty intentions. The mediating effects of perceived relationship quality on the perceived relationship investment‐loyalty intention links were confirmed.

The single retail setting and student sample are limitations. Future research should examine store attribute dimensions in different retail and/or service operation settings with more diverse populations.

The current study demonstrated that store attributes (direct mail, interpersonal communication, merchandise, and preferential treatment) promote customer‐retailer relationship building as relationship‐inducing factors in the department store context.

This study aims to elucidate how different relationship investment efforts by a service firm affect its customers’ perceived relationship investment; to determine how perceived relationship investment influences various dimensions of relationship strength; and to explore the moderating effects of customer innovativeness and complaint propensity on the relationship between the perceived relationship investment and relationship strength.

To minimize common method variance, data were collected from pairs of life insurance agents in China and their clients using self-report questionnaires. Hypotheses were tested using structural equation modeling.

The results indicate that customers value financial effort most followed by social effort and structural effort. Perceived relationship investment influences the affective strength most strongly, followed by cognitive strength and conative strength. Customer innovativeness and complaint propensity both moderate the effectiveness of perceived relationship investment in influencing two of the three dimensions of relationship strength.

This study is among the first to specify how service employees can guide consumer perceptions of relationship investment by applying three types of relationship investment effort. The impact of perceived relationship investment on different dimensions of relationship strength was assessed to demonstrate how service providers can benefit from investing in building consumer relationships. The moderating impact of consumer innovativeness and of complaint propensity was quantified. The research findings have important implications for managing different relationship investment as well as recruiting and training service employees.

To provide a selective bibliography for researchers and graduate students who have an interest in induction processes applied to the electromagnetic processing of materials.

The objective is to provide references that identify seminal, early work, and references that represent the current state of the art. References are listed in categories that cover the broad range of induction modeling and application issues.

A brief overview of the key areas in induction processing of materials is provided, but greater emphasis and space is devoted to the references provided.

The middle years of each topic area are not covered.

A very comprehensive coverage of material is provided to those with an interest in induction processing of materials.

This paper fulfils an identified information/resources need.

The purpose of this paper is to investigate the impact of store-level attributes, relationship investment, culture and religiosity on relationship quality.

To attain the above objective, data were collected from 350 customers from India and Nigeria. Data were analyzed using SPSS and AMOS.

In the present study, empirical evidence was found for the impact of most of the store’s positioning attributes on perceived relationship investment and relationship quality, in India and Nigeria. Factors like personalization and their impact on relationship investment and quality were not supported in Nigeria. Additionally, religiosity was found to impact relationship quality only in case of Nigerian customers. Cultural differences were also found between consumers of both these countries.

The present study contributes to the theory of consumer behavior and cross-cultural studies by examining the effect of the relationship between various cultural dimensions and religiosity on customer’s commitment with a store, which to the author’s best knowledge is not done before. The present study makes important contribution to the existing literature of relationship quality in three ways: first, by specifying important store-level attributes that impact customer’s perception about relationship investment. By applying these practices, retailers can guide customer’s perception of relationship investment, second, this study confirmed the impact of relationship investment on relationship quality, thus demonstrating the retailers as to why should they invest time and effort in building positive perception about relationship investment, third, this study is first of its kind to have investigated the impact of culture and religiosity on the perception of relationship investment and relationship quality.