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The purpose of this paper is to study the shape memory properties of SMP samples produced through a MEAM process. Fused deposition modeling or, as it will be referred to in this paper, material extrusion additive manufacturing (MEAM) is a technique in which polymeric materials are extruded though a nozzle creating parts via accumulation and joining of different layers. These layers are fused together to build three-dimensional objects. Shape memory polymers (SMP) are stimulus responsive materials, which have the ability to recover their pre-programmed form after being exposed to a large strain. To induce its shape memory recovery movement, an external stimulus such as heat needs to be applied.

This project investigates and characterizes the influence of print orientation and infill percentage on shape recovery properties. The analyzed shape recovery properties are shape recovery force, shape recovery speed and time elapsed before activation. To determine whether the analyzed factors produce a significant variation on shape recovery properties, t-tests were performed with a 95% confidence factor between each analyzed level.

Results proved that print angle and infill percentage do have a significant impact on recovery properties of the manufactured specimens.

The manufacturing of SMP objects through a MEAM process has a vast potential for different applications; however, the shape recovery properties of these objects need to be analyzed before any practical use can be developed. These have not been studied as a function of print parameters, which is the focus of this study.

Material extrusion additive manufacturing, also known as fused deposition modeling, is a manufacturing technique in which objects are built by depositing molten materials layer-by-layer through a nozzle. The use and application of this technique has risen dramatically over the past decade. This paper aims to first, report on the production and characterization of a shape memory polymer material filament that was manufactured to print shape memory polymer objects using material extrusion additive manufacturing. Additionally, it aims to investigate and outline the effects of major printing parameters, such as print orientation and infill percentage, on the elastic and mechanical properties of printed shape memory polymer samples.

Infill percentage was tested at three levels, 50, 75 and 100 per cent, while print orientation was tested at four different angles with respect to the longitudinal axis of the specimens at 0°, 30°, 60° and 90°. The properties examined were elastic modulus, ultimate tensile strength and maximum strain.

Results showed that print angle and infill percentage do have a significant impact on the manufactured test samples.

Findings can significantly influence the tailored design and manufacturing of smart structures using shape memory polymer and material extrusion additive manufacturing.

This paper aims to investigate the position of international financial services centres (IFSCs) in the International Federation of Accountants’ countries’ status on the adoption of International Standards on Auditing (ISA) and assess the factors influencing ISA adoption in these centres.

This research drew its data from various sources, including the World Economic Forum (WEF) data set, the World Bank Report on Observation of Standards and Codes, the World Development Indicators and the Economic Intelligence Unit Report on Democracy Index on 50 countries classified as IFSCs. The adoption status is then regressed on a number of variables of interest. To establish that the results are robust, the authors used a combination of different regression techniques comprising OLS, multinomial and logistic regressions.

In addition to the gross domestic product growth and education level, this paper adds new evidence to the literature by reporting the positive association between the level of democracy and the enforcement of securities’ regulation on ISA adoption. It argues that political, economic, social and legal factors impact on ISA adoption in the IFSCs.

The sample size is limited to 50 from a population of 99 IFSCs because of the lack of data. Some of the independent variables are basically archival data. Reliance is placed on WEF with regard to the measurement of protection of minority interest, securities and exchange regulations and on the Economic Intelligence Unit for democracy index.

This paper stresses the importance of ISAs in IFSCs and the role of political power and the enforcement of securities laws on the adoption of ISA.

This study fills the research gap relating to the absence of empirical studies on ISA adoption and its drivers in IFSCs.

The purpose of this paper is to describe the nature of the environmental science (ENVR) programme at the University of Canterbury, including the links between the ENVR departments and other university departments, and between the ENVR programme and agencies and institutions outside the University of Canterbury. Such links are an important aspect of any such programme and, having decribed and analysed them, possible future directions are discussed.

THE reduction of inspection times from hours to minutes has been achieved by Wolverhampton aerospace, maritime and defence industry systems manufacturer Dowty Boulton Paul, by siting its three DEA Iota computer controlled co‐ordinate measuring machines on the shop floor as a production unit.

A review on additive manufacturing (AM) of shape memory polymer composites (SMPCs) is put forward to highlight the progress made up to date, conduct a critical review and show the limitations and possible improvements in the different research areas within the different AM techniques. The purpose of this study is to identify academic and industrial opportunities.

This paper introduces the reader to three-dimensional (3 D) and four-dimensional printing of shape memory polymers (SMPs). Specifically, this review centres on manufacturing technologies based on material extrusion, photopolymerization, powder-based and lamination manufacturing processes. AM of SMPC was classified according to the nature of the filler material: particle dispersed, i.e. carbon, metallic and ceramic and long fibre reinforced materials, i.e. carbon fibres. This paper makes a distinction for multi-material printing with SMPs, as multi-functionality and exciting applications can be proposed through this method. Manufacturing strategies and technologies for SMPC are addressed in this review and opportunities in the research are highlighted.

This paper denotes the existing limitations in the current AM technologies and proposes several directions that will contribute to better use and improvements in the production of additive manufactured SMPC. With advances in AM technologies, gradient changes in material properties can open diverse applications of SMPC. Because of multi-material printing, co-manufacturing sensors to 3D printed smart structures can bring this technology a step closer to obtain full control of the shape memory effect and its characteristics. This paper discusses the novel developments in device and functional part design using SMPC, which should be aided with simple first stage design models followed by complex simulations for iterative and optimized design. A change in paradigm for designing complex structures is still to be made from engineers to exploit the full potential of additive manufactured SMPC structures.

Advances in AM have opened the gateway to the potential design and fabrication of functional parts with SMPs and their composites. There have been many publications and reviews conducted in this area; yet, many mainly focus on SMPs and reserve a small section to SMPC. This paper presents a comprehensive review directed solely on the AM of SMPC while highlighting the research opportunities.

The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting.

The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the concept appeared.

Secondary data have been collected by analysing accounting regulations issued after the fall of communism with respect to true and fair view (TFV). Primary data have been collected by conducting eleven semi-structured interviews with representatives of major actors involved in the process of financial reporting. We have further developed and tested two research propositions.

We find that the perception of TFV in Romania depends firstly on the category of actors. Second, we find that merely including a rule or a concept in the regulations of a certain setting does not automatically mean that they will be applied de facto consistently with their original meaning, issued from a different setting.

We conclude that concept intertranslatability cannot be assumed under the circumstances investigated in our chapter, with immediate implications for other cases presupposing that concept transfer works, such as International Financial Reporting Standards (IFRS).

The small number of interviews we have conducted may be viewed as a limitation of our study; however, special care was exercised when choosing interviewees, and they are key persons within their organizations, or representative of all the interested parties in the process of financial reporting in Romania.

We contribute to an increasing literature on accounting harmonization and applicability of global standards and concepts in local contexts.

This paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of country‐level determinants for the SARS and these determinants are grouped into four main categories: legal framework, corporate governance, market and higher education. This study aims to expand the domain of auditing and reporting by using country‐level data than is usually found in the auditing literature.

Data were accessed from the World Economic Forum (WEF) Report (2009), World Bank Reports on Observation of Standards and Codes (ROSC) and the International Federation of Accountants (IFAC). The ROSC was used to synthesise the status of auditing in the 41 countries, whereas the IFAC report was used to determine the adoption of international standards on auditing. Data on SARS and its determinants were gathered from the WEF Report to empirically examine the validity of the hypotheses. The ranks of SARS were regressed on the ranks of its determinants.

This paper provides additional empirical evidence on SARS in Europe. It suggests that, in addition to extant literature, judicial independence and efficiency of the legal framework, ethical behaviour of firms, efficacy of corporate boards, strengths of the stock market and extent of staff training in the European countries impact on its SARS.

Because the ROSC are not available for all the European countries, this study could not comment on the status of auditing for all the 41 countries. Second, had the countries been grouped into developed, emerging and developing, the determinants of SARS could be different.

This paper emphasises the importance of the efficiency of legal framework, corporate governance and the training of staff to maintain a reasonable SARS.

This study fills the research gap regarding the absence of an empirical cross‐country study on the determinants of the SARS in Europe