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The purpose of this paper is to investigate on the behaviour of a delaminated stiffened panel; the delamination growth is simulated via fracture elements implemented in B2000++® code based on the Modified Virtual Crack Closure Technique (MVCCT), matrix cracking and fibre failure have been also taken into account.

In order to correctly apply the MVCCT on the delamination front a very fine three-dimensional (3D) mesh is required very close to the delaminated area, while a 2D-shell model has been employed for the areas of minor interest. In order to couple the shell domain to the solid one, shell-to-solid coupling elements based on kinematic constraints have been used.

Results obtained with the global/local approach are in good correlation with those obtained with experimental results.

The global/local approach based on kinematic coupling elements in conjunction with fracture elements allows to investigate and predict the behaviour of a stiffened delaminated composite panel in an efficient and effective way.

The purpose of this paper is to investigate and to assess the capabilities of the most common finite element (FE)‐based tools to deal with global‐local analysis. Two kinds of coupling were investigated: shell to shell and shell to solid.

The issue of connecting non‐matching FE global and local models, characterized by different mesh refinements and/or different element types, was addressed by introducing appropriate kinematic constraints on the nodes at the interfaces. The coupling techniques available in the three FE‐based codes (ABAQUS^®, NASTRAN^® and ANSYS^®), were assessed by applying them on a common numerical test case (non‐linear buckling analysis of a square plate). Results of the global‐local simulations were compared to the results obtained for relevant reference solutions.

The continuity of displacements and stresses across the interface between global and local models and the influence of the presence of the local model on the global model solution were used as parameters to test the quality of the results. It was observed that the tools implemented in the different codes provide different results. The results characterized by a higher quality were found by using the Multi Point Constraint available in ABAQUS^®.

When dealing with complex structures, multi‐scale (global‐local) approaches are commonly adopted to optimize the computational cost by increasing mesh refinements and/or introducing elements with different formulations in specific region of the structures identified as “local model”. In this paper an overview of the coupling tools available in the main commercial FE code is given.

The parallel Naples airshed model (PNAM) is a parallel software package for the numerical simulation of photosmog episodes in urban scale domains. It solves the atmospheric diffusion equations, which model the air pollution dynamics in a Eulerian approach, using a symmetric time‐splitting, where the advection is separated from the (coupled) diffusion and chemistry. Presents some results of a numerical simulation of a severe photochemical smog episode, which occurred in the Naples area. A preliminary comparison with measured data is reported, as a first step toward the validation of PNAM. Some parallel performance results, obtained on an IBM SP machine, are also shown.

The purpose of the present study was to predict reading comprehension, reading interest, and reading efficacy from teaching styles. Participants were 109 students with learning disabilities from seven elementary schools in Germany. By use of observational protocols and multilevel random coefficient modeling to account for the multilevel structure of the data, results indicated that: (a) reading comprehension was positively predicted from students’ attitudes and a structured classroom discourse, and negatively by a flexible teaching style, (b) reading interest was positively predicted by a structured and positive climate, and negatively by a discourse that was too guided, and (c) reading efficacy was predicted positively from students’ attitudes and teachers’ fostering, and negatively from teachers’ flexibility, guidance, and structure. Implications of the findings are discussed in the context of creating adaptive classroom climates for learners who have difficulties in learning.

Purpose: We critically examine the idea of neurodiversity, or the uniqueness of all brains, as the foundation for the neurodiversity movement, which began as an autism rights movement. We explore the neurodiversity movement's potential to support cross-disability alliances that can transform cultures.

Methods/Approach: A neurodiverse team reviewed literature about the history of the neurodiversity movement and associated participatory research methodologies and drew from our experiences guiding programs led, to varying degrees, by neurodivergent people. We highlight two programs for autistic university students, one started by and for autistics and one developed in collaboration with autistic and nonautistic students. These programs are contrasted with a national self-help group started by and for stutterers that is inclusive of “neurotypicals.”

Findings: Neurodiversity-aligned practices have emerged in diverse communities. Similar benefits and challenges of alliance building within versus across neurotypes were apparent in communities that had not been in close contact. Neurodiversity provides a framework that people with diverse conditions can use to identify and work together to challenge shared forms of oppression. However, people interpret the neurodiversity movement in diverse ways. By honing in on core aspects of the neurodiversity paradigm, we can foster alliances across diverse perspectives.

Implications/ Values: Becoming aware of power imbalances and working to rectify them is essential for building effective alliances across neurotypes. Sufficient space and time are needed to create healthy alliances. Participatory approaches, and approaches solely led by neurodivergent people, can begin to address concerns about power and representation within the neurodiversity movement while shifting public understanding.

The purpose of this paper is to analyse the implementation and effectiveness of an intensified activation scheme for very disadvantaged welfare recipients in Germany, used as a targeting device for a very generous wage subsidy (JobPerspective).

Using administrative data and a difference‐in‐difference approach, the authors analyse the implementation of the activation scheme and its impact on various labour market outcomes. To ensure that target and comparison group are comparable over time, the authors control for various individual, household and regional characteristics.

The activation of the target group of disadvantaged welfare recipients is modestly intensified directly after the scheme's introduction. This does not improve the prospects of the target group to work in regular jobs, but – as a first step – in subsidized jobs. Considering a later period, evidence was found for broader activation efforts together with some gains in the regular employment for disadvantaged welfare recipients. Overall, the results suggest that the implementation of activation for disadvantaged welfare recipients, as well as employment gains, need time.

This study analyses whether and how a scheme of intensified activation that leaves its design to local actors, without providing additional funding, makes job centres implement such a policy.

This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement bias that occurs when an accounting judgement is made in one’s foreign language. This study examines both issues in the context of accounting judgements made in Chinese and English languages.

This study conducted two experiments. The first experiment applied a 2 × 2 between-subject research design, and the second experiment adopted a 2 × 2 within-subject approach.

The overall results revealed that directionality biases existed in the exercise of accounting judgement in subjects’ native and foreign languages. However, when the language was switched from the subjects’ native tongue to a foreign language, overall directionality biases are reduced.

This study suggests that the use of native and non-native languages can have unintended consequences on accounting judgements. However, because of the limitations of using students as proxies for professionals and applying self-assessed language scales, the literature would benefit from future research that extends the subject profile to professional accountants and that assesses language skills more objectively.

This study contributes to the literature on cross-lingual accounting, both theoretically and methodologically. It also extends the FLE theory to an accounting context, providing insights on how language is involved in judgements concerning uncertainty expressions.

The authors combine options logic with transaction cost economics to explain why firms maintain, divest or buy out their international joint ventures (IJVs). It is suggested that a decline in environmental risk and higher partner-related risk makes a firm more likely to acquire an IJV but less likely to divest an IJV. The study also investigates how IJV age moderates the effects of a decline in environmental risk and higher partner-related risk.

The study employs competing risks analyses to examine the drivers of different termination outcomes using a dataset consisting of 459 IJVs in the People's Republic of China, of which 110 were either acquired or divested by their foreign parent.

The study finds that changes in environmental risk and partner-related risk affect how firms terminate their IJVs in the People's Republic of China. Specifically, the authors find that the effect of exogenous and endogenous risk are more pronounced for the acquisition of IJVs than for the divestment of IJVs.

The study contributes to international marketing research by complementing options logic with transaction cost economics to provide a theoretical explanation of the different ways in which IJVs in the People's Republic of China are terminated.

IJVs continue to be an important yet often unstable method to serve international markets. Our findings increase managers' awareness of the effect that two important sources of risk may have on the termination of IJVs in the People's Republic of China.

The study provides novel insights into the effect that changes in exogenous and endogenous risk have on a firm's choice of termination mode drawing on novel data on the different ways in which foreign firms have terminated their IJVs in the Peoples' Republic of China.

This paper aims to review the use of Hofstede’s cultural dimensions in accounting research over the period 1995-2015.

The author combines electronic and manual searches to identify relevant studies using key words like “national culture” or “Hofstede’s cultural dimensions” and “accounting” or “auditing” or “taxation”. The search yields a total number of 35 published studies. For each reviewed stream of research, the author presents its theoretical underpinning and summarises its main results.

The paper identifies four main accounting research topics being reporting policy, auditing, taxation and miscellaneous accounting. These studies use three main methodologies including empirical, experiment and meta-analysis. The review reveals that individualism is positively related to corporate reporting policy, while it is associated with low levels of tax evasion. High levels of masculinity are generally associated with low disclosure environments and aggressive accounting manipulations. Finally, long-term orientation has been examined with respect to social environmental disclosure, and findings are supportive of a positive association between both variables.

This literature review represents a historical record, an introduction and a guidance for researchers who aim to examine whether Hofstede’s cultural dimensions may be useful in explaining other accounting phenomena. It also presents the main criticisms addressed to Hofstede’s framework. Finally, it conducts a critical analysis for reviewed studies and highlights their reductionist approach in explaining accounting phenomena and methodological weaknesses.

The purpose of this paper is to investigate the effects of structural parameters of fabric on thermal insulation properties of the coated fabric.

The authors established a numerical model for the ablation of silicone resin-coated fabric under high heat flow, and the simulation results have been validated by quartz lamp ablation experiment. The model was used to investigate the effects of structural parameters of glass fiber fabrics on the heat transfer process of the coated fabric.

The numerical values were in agreement with the experimental values. The thermal insulation of the coated glass fiber fabric was better than coated carbon fabric. Thermal insulation performance of the coated glass fiber fabrics was in order plain < 2/1 twill < 3/3 twill < 5/3 stain fabric. Increasing the warp density, from 100 to 180 ends/10 cm, the temperature of the back surface of the coated glass fiber fabric was reduced from 601°C to 553°C. Thermal insulation performance dramatically increased as yarn fineness went from 129 to 280 tex, and the temperature difference was 63°C.

In the ablation process, to simplify the calculation, the combustion reaction of silicone resin was ignored, which can be added in the future research.

This paper provides the ablation model of the silicon-coated fabric based on the 3D geometry model to explore the influence of the structural parameters of coated glass fiber fabric on its thermal protection performance.