Yezhong Fang, Xiaotian Ji, Xingquan Zhang, Jun Wang, Bin Chen, Shiwei Duan, Jinyu Tong, Guangwu Fang and Shanbao Pei
The purpose of this paper is to investigate the dynamic forming process of the micro dent fabricated by laser shock processing on 2024-T3 aluminum alloy. The effect of laser pluse…
Abstract
Purpose
The purpose of this paper is to investigate the dynamic forming process of the micro dent fabricated by laser shock processing on 2024-T3 aluminum alloy. The effect of laser pluse energy on the deformation of micro dent was also discussed in detail.
Design/methodology/approach
It uses finite element analysis method and the corresponding laser shocking experiment.
Findings
The results demonstrate that the dynamic formation process of micro dent lasts longer in comparison with the shock wave loading time, and the depths of micro dents increase with the increasing laser energy. In addition, laser shocking with higher energy can result in more obvious pileup occurred at the outer edge of micro dent.
Originality/value
Surface micro dents can serve as fluid reservoirs and traps of the wear debris, which can decrease the effects of the wear and friction in rolling and sliding interfaces. The investigations can not only be propitious to comprehensively understand the forming mechanism of laser-shocked dent, but also be beneficial to get sight into the residual stress field induced by laser shocking.
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Keywords
The purpose of this paper is to compare Google Books with WorldCat and to assess some other functionalities of Google Books.
Abstract
Purpose
The purpose of this paper is to compare Google Books with WorldCat and to assess some other functionalities of Google Books.
Design/methodology/approach
Over 500 random samples generated from WorldCat were searched on Google Books. The search results were used to compare the coverage between Google Books and WorldCat, to estimate the successful link rate to a local library catalogue, the percentage available as full view, snippet, and preview on Google Books, and other services of Google Books.
Findings
Google Books can retrieve almost all the books catalogued in WorldCat. Its “Find in a library” link to a local library catalogue works 75 percent of the time. Fewer than 10 percent of Google Books items have free full views, and about 15 percent have snippets and previews, respectively. Previews are much more useful than snippets. Google Books probably indexes books that it does not possess in digital form, in addition to indexing all the books that it has acquired in digital form.
Originality/value
No previous empirical studies of this kind have been found. This study assesses Google Books' coverage and services with quantitative measures.
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Keywords
Keryn Chalmers, David Hay and Hichem Khlif
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An…
Abstract
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.
Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.