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This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Internal auditors may understand their practice differently through the archetypes that result from this study.

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

This study proposes a predictive neural network model reference decoupling control method for the coupling problem between the leg joints of hydraulic quadruped robots, and verifies its decoupling effect..

The machine–hydraulic cross-linking coupling is studied as the coupling behavior of the hydraulically driven quadruped robot, and the mechanical dynamics coupling force of the robot system is controlled as the disturbance force of the hydraulic system through the Jacobian matrix transformation. According to the principle of multivariable decoupling, a prediction-based neural network model reference decoupling control method is proposed; each module of the control algorithm is designed one by one, and the stability of the system is analyzed by the Lyapunov stability theorem.

The simulation and experimental research on the robot joint decoupling control method is carried out, and the prediction-based neural network model reference decoupling control method is compared with the decoupling control method without any decoupling control method. The results show that taking the coupling effect experiment between the hip joint and knee joint as an example, after using the predictive neural network model reference decoupling control method, the phase lag of the hip joint response line was reduced from 20.3° to 14.8°, the amplitude attenuation was reduced from 1.82% to 0.21%, the maximum error of the knee joint coupling line was reduced from 0.67 mm to 0.16 mm and the coupling effect between the hip joint and knee joint was reduced from 1.9% to 0.48%, achieving good decoupling.

The prediction-based neural network model reference decoupling control method proposed in this paper can use the neural network model to predict the next output of the system according to the input and output. Finally, the weights of the neural network are corrected online according to the predicted output and the given reference output, so that the optimization index of the neural network decoupling controller is extremely small, and the purpose of decoupling control is achieved.

This paper aims to present a fast and modular framework implementation for the thermal analyses of foreign metal objects in the context of wireless power transfer (WPT) to evaluate whether they pose a hazard to the system. This framework serves as a decision-making tool for determining the necessity of foreign object detection in certain applications and at certain transmitted power levels.

To assess the necessity of implementing foreign object detection, the considered WPT system is modeled, and Arnoldi-Krylov-based model order reduction is applied to generate separate reduced models of the ground and vehicle modules of the WPT system. This enables interoperable evaluations to be conducted. Further discussion on the implementation details of the system-level simulations used to evaluate the electrical and thermal characteristics is provided. The resulting modular implementation allows for efficient evaluation of the thermal behavior of the wireless charging system at various transferred power levels and under various boundary conditions.

Based on the transferred power level, the WPT model, the relative positioning between the vehicle and the charging pad and the charging time, it may be necessary to divide the area of the charging pad into multiple regions for the purpose of implementing foreign object detection.

While the tools and fundamentals of thermal analysis are widely known and used, their application to high-power WPT systems for electric vehicles has not yet been thoroughly discussed in this form in the literature. The approach presented in this paper is not limited to the specific WPT model discussed but rather is directly applicable to other WPT models as well.

The purpose of this paper is to present the freely available finite element simulation software Pyrit.

In a first step, the design principles and the objective of the software project are defined. Then, the software’s structure is established: The software is organized in packages for which an overview is given. The structure is based on the typical steps of a simulation workflow, i.e., problem definition, problem-solving and post-processing. State-of-the-art software engineering principles are applied to ensure a high code quality at all times. Finally, the modeling and simulation workflow of Pyrit is demonstrated by three examples.

Pyrit is a field simulation software based on the finite element method written in Python to solve coupled systems of partial differential equations. It is designed as a modular software that is easily modifiable and extendable. The framework can, therefore, be adapted to various activities, i.e., research, education and industry collaboration.

The focus of Pyrit are static and quasistatic electromagnetic problems as well as (coupled) heat conduction problems. It allows for both time domain and frequency domain simulations.

In research, problem-specific modifications and direct access to the source code of simulation tools are essential. With Pyrit, the authors present a computationally efficient and platform-independent simulation software for various electromagnetic and thermal field problems.

The safety and reliability of high-speed trains rely on the structural integrity of their components and the dynamic performance of the entire vehicle system. This paper aims to define and substantiate the assessment of the structural integrity and dynamical integrity of high-speed trains in both theory and practice. The key principles and approaches will be proposed, and their applications to high-speed trains in China will be presented.

First, the structural integrity and dynamical integrity of high-speed trains are defined, and their relationship is introduced. Then, the principles for assessing the structural integrity of structural and dynamical components are presented and practical examples of gearboxes and dampers are provided. Finally, the principles and approaches for assessing the dynamical integrity of high-speed trains are presented and a novel operational assessment method is further presented.

Vehicle system dynamics is the core of the proposed framework that provides the loads and vibrations on train components and the dynamic performance of the entire vehicle system. For assessing the structural integrity of structural components, an open-loop analysis considering both normal and abnormal vehicle conditions is needed. For assessing the structural integrity of dynamical components, a closed-loop analysis involving the influence of wear and degradation on vehicle system dynamics is needed. The analysis of vehicle system dynamics should follow the principles of complete objects, conditions and indices. Numerical, experimental and operational approaches should be combined to achieve effective assessments.

The practical applications demonstrate that assessing the structural integrity and dynamical integrity of high-speed trains can support better control of critical defects, better lifespan management of train components and better maintenance decision-making for high-speed trains.

The purpose of this paper is to build a System Dynamics model to reveal the structure and dynamics of knowledge coupling affecting firms' innovation results in the digital context.

Drawing on the recombined view of innovation, this paper divides knowledge coupling into two dimensions: component knowledge coupling and architectural knowledge coupling. Then, the authors build a system dynamics model to identify the interaction of knowledge coupling factors and use the professional Vensim PLE to conduct simulation analysis to capture the dynamic interaction of motivation factors in knowledge coupling system.

The results show that both technology resources and digital dynamic capability play positive effects in the mechanism of knowledge coupling influencing firms' innovation results, while organizational inertia negatively affects the process of knowledge coupling to achieve innovation outcomes.

This study develops a holistic system dynamics model to reveal and elaborate on the complex dynamic mechanism of knowledge coupling impacting firms' innovation results in the context of digitization and provides a theoretical reference for companies to effectively adopt digital technology to carry out knowledge coupling strategy.

Based on the weak seismic performance and low ductility of coupled shear walls, engineered cementitious composites (ECC) is utilized to strengthen it to solve the deformation problem in tall buildings more effectively and study its mechanical properties more deeply.

The properties of reinforced concrete coupled shear wall (RCCSW) and reinforced ECC coupled shear wall (RECSW) have been studied by numerical simulation, which is in good agreement with the experimental results. The reliability of the finite element model is verified. On this basis, a detailed parameter study is carried out, including the strength and reinforcement ratio of longitudinal rebar, the placement height of ECC in the wall limb and the position of ECC connecting beams. The study indexes include failure mode and the skeleton curve.

The results suggest that the bearing capacity of RECSW is significantly affected by the ratio of longitudinal rebar. When the ratio of longitudinal rebar increases from 0.47% to 3.35%, the bearing capacity of RECSW increases from 250 kN to 303 kN, an increase of 21%. The strength of longitudinal rebar has little influence on the bearing capacity of RECSW. When the strength of the longitudinal rebar increases, the bearing capacity of RECSW increases little. The failure mode of RECSW can be improved by lowering the casting height of the ECC beam in a certain range.

In this paper, ECC is used to strengthen the coupled shear wall, and the accuracy of the finite element model is verified from the failure mode and skeleton curve. On this basis, the casting height of the ECC casting wall limb, the strength and reinforcement ratio of longitudinal rebar and the position of the ECC beam are studied in detail.

Water jet propulsion is widely used in various military and civilian fields due to its advantages of simple structure and high propulsion efficiency. The process of mooring involves utilizing specially designed equipment to secure a ship at a designated berth. During the process of water jet propulsion, the single propeller operates within a complex and turbulent three-dimensional flow. Hence, studying the coupling between the water jet propeller and the hull is critical to comprehending the characteristics of the device and the distribution of the flow field in detail.

Firstly, we conducted computational fluid dynamics (CFD)-based self-propulsion calculations to evaluate the interaction between the hull and the propeller. We subsequently analyzed the propeller's performance and the forces acting on the hull to understand how the presence or absence of the hull influenced the water jet propeller. Finally, we performed calculations and analysis of the cavitation characteristics of the coupling between the hull and the water jet propeller, considering different rotational speeds and water depths at the bottom of the pool.

The study demonstrated that the presence of the hull boundary layer under the hull-propeller coupling condition led to reduced uniformity of propeller inlet flow and lower efficiency of the propulsion pump. However, it also increased the bias toward low-flow conditions. Additionally, increasing the impeller speed led to a gradual increase in the cavitation volume within the water jet propeller, resulting in a gradual decrease in the propeller's performance.

This research provides the technical support required for effective design and operation of water jet propulsion systems. This paper involves studying and analyzing the performance and flow field of the coupling between the hull and propeller under mooring conditions with a specified hull model.

The response of the Pine Flat dam–water–foundation rock system is studied by a new described approach (i.e. FE-(FE-TE)-FE). The initial part of study is focused on the time harmonic analysis. In this part, it is possible to compare the transfer functions against corresponding responses obtained by the FE-(FE-HE)-FE approach (referred to as exact method which employs a rigorous fluid hyper-element). Subsequently, the transient analysis is carried out. In that part, it is only possible to compare the results for low and high normalized reservoir length cases. Therefore, the sensitivity of results is controlled due to normalized reservoir length values.

In the present study, dynamic analysis of a typical concrete gravity dam–water–foundation rock system is formulated by the FE-(FE-TE)-FE approach. In this technique, dam and foundation rock are discretized by plane solid finite elements while, water domain near-field region is discretized by plane fluid finite elements. Moreover, the H-W (i.e. Hagstrom–Warburton) high-order condition is imposed at the reservoir truncation boundary. This task is formulated by employing a truncation element at that boundary. It is emphasized that reservoir far-field is excluded from the discretized model.

High orders of H-W condition, such as O5-5 considered herein, generate highly accurate responses for both possible excitations under both types of full reflective and absorptive reservoir bottom conditions. It is such that transfer functions are hardly distinguishable from corresponding exact responses obtained through the FE-(FE-HE)-FE approach in time harmonic analyses. This is controlled for both low and high normalized reservoir length cases (L/H = 1 and 3). Moreover, it can be claimed that transient analysis leads practically to exact results (in numerical sense) when one is employing high order H-W truncation element. In other words, the results are not sensitive to reservoir normalized length under these circumstances.

Dynamic analysis of concrete gravity dam–water–foundation rock systems is formulated by a new method. The salient aspect of the technique is that it utilizes H-W high-order condition at the truncation boundary. The method is discussed for all types of excitation and reservoir bottom conditions.

The electromechanical planetary transmission system has the advantages of high transmission power and fast running speed, which is one of the important development directions in the future. However, during the operation of the electromechanical planetary transmission system, friction and other factors will lead to an increase in gear temperature and thermal deformation, which will affect the transmission performance of the system, and it is of great significance to study the influence of the temperature effect on the nonlinear dynamics of the electromechanical planetary system.

The effects of temperature change, motor speed, time-varying meshing stiffness, meshing damping ratio and error amplitude on the nonlinear dynamic characteristics of electromechanical planetary systems are studied by using bifurcation diagrams, time-domain diagrams, phase diagrams, Poincaré cross-sectional diagrams, spectra, etc.

The results show that when the temperature rise is less than 70 °C, the system will exhibit chaotic motion. When the motor speed is greater than 900r/min, the system enters a chaotic state. The changes in time-varying meshing stiffness, meshing damping ratio, and error amplitude will also make the system exhibit abundant bifurcation characteristics.

Based on the principle of thermal deformation, taking into account the temperature effect and nonlinear parameters, including time-varying meshing stiffness and tooth side clearance as well as comprehensive errors, a dynamic model of the electromechanical planetary gear system was established.