C. Koenke, R. Harte, W.B. Krätzig and O. Rosenstein
The simulation of fracture processes for discrete crack propagation is well established for linear‐elastic cracking problems. Applying finite element techniques for the numerical…
Abstract
The simulation of fracture processes for discrete crack propagation is well established for linear‐elastic cracking problems. Applying finite element techniques for the numerical formulation, at every incremental macro‐crack step the element mesh has to be adapted such that the crack path remains independent of the initial mesh. The accuracy of the obtained results has to be controlled by suitable error estimators and error indicators. Considering the dependence of the predicted crack path on the precision of the displacement and stress computation, quality measures for the computed results are recommended. In this research the use of the Babuska/Rheinboldt error indicator in combination with linear‐elastic crack propagation problems is demonstrated. Based on this error measure an adaptive mesh refinement technique is developed. In comparison with classical discrete crack propagation simulations the advantages of the new concept can be clearly observed.
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WITH tailless aeroplanes, all known aerodynamic control devices possess the peculiarity of not only producing moments about one axis, but of also causing secondary moments about…
Abstract
WITH tailless aeroplanes, all known aerodynamic control devices possess the peculiarity of not only producing moments about one axis, but of also causing secondary moments about one or both of the other axes. Horizontal controllers forming part of the wing near the tips in wings having sweep‐back or sweep‐forward, for instance, do not produce rolling moments alone, when differ‐entially deflected; they also cause yawing and pitching moments. Similarly, wing‐tip disk rudders operated on such wings not only produce yawing moments, but may cause rolling and even pitching moments.
Politics in human societies represents a variation, and elaboration, on a major evolutionary theme. Political processes have played an important functional role in goal-oriented…
Abstract
Politics in human societies represents a variation, and elaboration, on a major evolutionary theme. Political processes have played an important functional role in goal-oriented, cooperative social systems in the natural world. This view of politics is also consistent with a causal theory – known as the Synergism Hypothesis – which explains the rise of complexity in evolution over time and, equally important, the frequent examples of devolution and dissolution. In addition to a brief discussion of this theory, the evolution of political systems in humankind will be described, from its possible origins among our remote australopithecine ancestors to the emergence of complex modern civilizations. Now, however, we confront an existential threat to our species, and to many others, due mainly to climate change. The future is very problematic. I will argue here that the only viable path going forward is a new social contract coupled with (democratic) global governance – a global “superorganism.”
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Titus Ebenezer Kwofie, Clinton Ohis Aigbavboa and Johannes Siabatho Mpambela
A high level of low compliance with continuing professional development (CPD) among construction professionals in developing countries is well acknowledged in existing literature…
Abstract
Purpose
A high level of low compliance with continuing professional development (CPD) among construction professionals in developing countries is well acknowledged in existing literature. In spite of several interventions in CPD implementation, reforms and approaches in recent times, there does not seem to be an immediate improvement. This development calls for a re-think among stakeholders to adopt strategies that can yield the best results in uptake. Though several strategies have been proposed to potentially result in CPD uptake and compliance among construction professionals, these possible strategies have not been considered in an integrated manner. This study aims at identifying CPD delivery and implementation strategies that can significantly contribute to compliance and uptake among construction professionals in South Africa.
Design/methodology/approach
Using a quantitative research design and a questionnaire survey, this study sought to identify effective CPD implementation strategies for construction professionals from a plethora of suggested ones that can engender increased uptake and compliance.
Findings
By using multiple regression analysis, the results revealed “flexible e-learning platforms”, “standardisation of CPD model and formats by professional institutions”, “inclusion of CPD in tertiary curriculum to easily understand its importance” and “encouraging practices to have frequent in-house training sessions sharing experiences” as the most significant strategies that are likely to improve CPD uptake and compliance.
Originality/value
Against the backdrop of the need to increase CPD uptake and compliance among professionals through flexible integrated approach comes to the fore the understanding and knowledge of the strategies that can engender CPD uptake and compliance among construction professionals in the construction industry in South Africa.
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W. Wagner and P. Wriggers
The practical behaviour of problems exhibiting bifurcation with secondary branches cannot be studied in general by using standard path‐following methods such as arc‐length…
Abstract
The practical behaviour of problems exhibiting bifurcation with secondary branches cannot be studied in general by using standard path‐following methods such as arc‐length schemes. Special algorithms have to be employed for the detection of bifurcation and limit points and furthermore for branch‐switching. Simple methods for this purpose are given by inspection of the determinant of the tangent stiffness matrix or the calculation of the current stiffness parameter. Near stability points, the associated eigenvalue problem has to be solved in order to calculate the number of existing branches. The associated eigenvectors are used for a perturbation of the solution at bifurcation points. This perturbation is performed by adding the scaled eigenvector to the deformed configuration in an appropriate way. Several examples of beam and shell problems show the performance of the method.
Matthias Nnadi, Kamil Omoteso and Yi Yu
This paper provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality…
Abstract
This paper provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality of Hong Kong firms which are cross-listed in mainland China with those of Hong Kong firms cross-listed in China using specific earnings management metrics (earnings smoothing, timely loss recognition, value relevance and managing towards earnings targets) under pre- and post-IFRS regimes.
The financial reporting quality of Chinese A-share companies and Hong Kong listed companies are examined using earnings management measures. Using 2007 as base year, the study used a cumulative of −5 and +5 years of convergence experience which provide a total of 3,000 firm-year observations. In addition to regression analyses, we used the difference-in-difference analysis to check for the impact of regulatory environments on earnings management.
Through the lens of contingency theory, our results indicate that the adoption of the new substantially IFRS-convergent accounting standards in China results in better financial reporting quality evidenced by less earning management. The empirical results further shows that accounting data are more value relevant for Hong Kong listed firms, and that firms listed in China are more likely to engage in accrual-based earnings management than in real earnings management activities. We established that different earnings management practices that are seemingly tolerable in one country may not be tolerable in another due to level of differences in the regulatory environments.
The findings show that Hong Kong listed companies’ exhibit higher level of financial reporting quality than Chinese listed companies, which implies that the financial reporting quality under IFRS can be significantly different in regions with different institutional, economic and regulatory environments. The results imply that contingent factors such as country’s institutional structures, its extent of regulation and the strength of its investor protection environments impact on financial reporting quality particularly in transitional and emerging economies. As such, these factors need to be given appropriate considerations by financial reporting regulators and policy-makers interested in controlling earnings management practices among their corporations.
This study is a high impact study considering that China plays a significant role in today’s globalised economy. This study is unique as it the first, that we are aware of, to compare real earnings activities against accrual-based earnings management in pre- and post-IFRS adoption periods within the Chinese and Hong Kong financial reporting environments, distinguishing between cross-listed and non-cross-listed firms.
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Swati Dwivedi and Ashulekha Gupta
Purpose: Significant structural changes are currently occurring in the Indian labour sector. Artificial intelligence (AI) and other emerging technologies are redefining the…
Abstract
Purpose: Significant structural changes are currently occurring in the Indian labour sector. Artificial intelligence (AI) and other emerging technologies are redefining the activities and skill requirements for various jobs in the healthcare sector. These adjustments have been accelerated by the economic crisis brought on by COVID-19, along with other considerations.
Need for the Study: Skills shortages, job transitions, and the deployment of AI at the company level are the three main challenges confronting the Indian labour market. This chapter aims to discuss policy alternatives to address a rising need for health workers and provide an overview of changes to the healthcare sector’s labour market.
Methodology: A review of the available literature was conducted to determine the causes of the widening skill gap despite a vibrant and prodigious young population. The background of the sustainable labour market is examined in this chapter, with a focus on workforce migration and mobility.
Findings: This chapter gives a comparative review of recent policy papers and evidence, as well as estimates of the health workforce and present Indian datasets. Furthermore, it highlights how important it is for all people concerned to invest in today’s workforce to close the skill gap and create better future opportunities.
Practical Implications: This chapter’s findings imply a severe shortage of human intellectual capital in India and a need to bridge this gap in the Indian labour market.
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Pedro Jerónimo and Luísa Torre
How do citizens who live in municipalities that are in ‘news deserts’ find out about what is happening where they live? Developed in the United States and investigated in Brazil…
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How do citizens who live in municipalities that are in ‘news deserts’ find out about what is happening where they live? Developed in the United States and investigated in Brazil and the United Kingdom, the concept of ‘news deserts’ has aroused the curiosity of scholars and agents involved in the development of public policies in Europe, with the mapping of such areas being the target of a European Commission Call for Proposals to support local media in news-poor communities. The phenomenon of news deserts results from a systemic and wide-ranging crisis that journalism as a whole is facing, with profound effects on the local media. A ‘news desert’ is defined as a community without a local newspaper and also a community whose inhabitants face significantly reduced access to news that feeds the foundation of local democracy. One of the first mappings carried out in Europe, the News Deserts Europe 2022: Portugal Report, revealed that 25.3% of Portugal's municipalities did not have media outlets based in the municipality about which they produced contents, a phenomenon linked to more isolated communities with lower economic activity and smaller. But people somehow obtain information in these news deserts. Studies show that much of the local information in those regions is accessed through social media, such as Facebook pages and groups, which can be sources of disinformation and manipulation. When there is no media covering local affairs, communities are left without a point of reference.