Search results

Ultrasonic additive manufacturing (UAM) is a rapid prototyping process through which multiple thin layers of material are sequentially ultrasonically welded together to form a finished part. While previous research into the peak temperatures experienced during UAM have been documented, a thorough examination of the heating and cooling curves has not been conducted to date.

For this study, UAM weldments made from aluminum 3003‐H18 tapes with embedded Type‐K thermocouples were examined. Finite element modeling was used to compare the theoretical thermal diffusion rates during heating to the observed heating patterns. A model was used to calculate the effective thermal diffusivity of the UAM build on cooling based on the observed cooling curves and curve fitting analysis.

Embedded thermocouple data revealed simultaneous temperature increases throughout all interfaces of the UAM build directly beneath the sonotrode. Modeling of the heating curves revealed a delay of at least 0.5 seconds should have existed if heating of lower interfaces was a result of thermal diffusion alone. As this is not the case, it was concluded that ultrasonic energy is absorbed and converted to heat at every interface beneath the sonotrode. The calculated thermal diffusivity of the build on cooling was less than 1 percent of the reported values of bulk aluminum, suggesting that voids and oxides along interfaces throughout the build may be inhibiting thermal diffusion through thermal contact resistance across the interface.

This work systematically analyzed the thermal profiles that develop during the UAM process. The simultaneous heating phenomenon presented here has not been documented by other research programs. The findings presented here will enable future researchers to develop more accurate models of the UAM process, potentially leading to improved UAM bond quality.

The purpose of this paper is to present the experiences and findings of a university course in workplace spirituality in a time and stage where corporate greed and organizational instability run rampant.

The authors analyzed workshop dialogues and reviewed of participants' findings on corporations as well as their own changed perceptions.

There are some interesting common factors in corporations that perform according to spiritual guidelines and a highly interactive program on organizational analysis contributes tremendously to the levels of responsibility and awareness of participants.

Limitations to the research are: the population used for data was limited, as it consisted of business and management students at the MBA level; and the findings were only gathered from one cohort, and might provide increased themes when extended over multiple courses in multiple semesters. Future research could apply this study on other populations for a greater foundation in findings.

Organizations that adhere to the spiritual mindset are more successful, have happier employees, and are more aware of their environmental responsibilities.

The paper shows that in these times when corporate greed, dishonesty, and environmental neglect have been exposed so dramatically, courses on workplace spirituality are of high importance and lead to valuable insights for immediate and non‐immediate stakeholders.

Reviewing the development of budgeting in America in the twentieth century, this article assesses where public budgeting is as it approaches the twenty-first century. Five periods are identified in American budgeting, drawing upon the work of Schick and Rubin: control, management, planning, prioritization and accountability. Budgeting in the 1990s is described as characterized by accountability and a “new” performance budgeting emphasis. The authors argue that the budget reform movement is still alive and well in American government, with local governments once more leading the way.

The article examines recent reforms in the financial and resource management of government administration in Singapore. The aim of these reforms is to bring the financial and resource management of the public service more into line with practices of large business organizations and broadly correspond with the so-called “managerialist” reforms adopted by government administration in other countries. The reforms include financial delegation, target setting and performance measurement, accrual accounting, output-linked budgeting, the creation of self-managing agencies in government ministries, and periodic zero-based and financial control reviews. In conclusion the article considers the aims of and reasons for these reforms.

Because information is vital to effective decision making, the fostering of conditions which promote effective use of existing channels of information is therefore seen as a prime element contributing to organizational survival and success (Fulmer et al, 1990). In particular, the way in which characteristics of individuals and the attributes of the tasks they perform, affect the use of different information sources is a pertinent issue in organizational analysis. It is also an important consideration in information systems development and management. Much of the existing research in this area has been dominated by attempts to define appropriate modes of information processing and the construction of models that might enhance effective communication (O'Reilly, 1982; Schick et al, 1990; Kim 8c Lee, 1991). The importance of this area of research has been heightened by the dynamics and complexities of industrial organizations and the need for various modes of information processing to address these dynamics (Kim & Lee, 1991). Also, because the appropriate use of information is the ‘life‐blood’ of organizational dynamics, the identification of aspects that might affect differential use of various channels (of information) is fundamental to an understanding of the area.

New Zealand is widely recognised as extreme in its New Public Financial Management reforms. Scrutiny of the reformed financial management system reveals its consistency with a controversial political agenda: trade liberalisation of even core social services such as social welfare, health and education. Further, the detailed requirements are systematically biased towards withdrawing from government services (by running them down) and/or privatising them (by artificially inflating reported costs, thus projecting an appearance of inefficiency). The legislation underpinning the New Zealand model was shepherded through parliament by a Minister of Finance who publicly opposed exposing social services to market forces. Drawing on archival records, this article provides a historical account of how this legislation came into being. The legislation handed key levers of power to extend the reforms to the Treasury. Particular attention is paid to the friction within the government of the time over extending the reforms to social policy, and the role of the Treasury. Possibly, some ministers who drove the reforms through did not appreciate their nature. Alternatively, the handover of the levers of power could be perceived as an attempt to avoid blame.

An exciting opportunity that many advanced industrial democracies faced in the late 1990s was the movement from budgetary deficit to surplus. This came after years of persistent deficits. Traditional decisionmaking theories such as budgetary incrementalism failed to explain this longrun relationship, since it has been inherently a short-run theory. This paper uses rational expectations theory to demonstrate its relationship to budgetary decision-making reforms and the deficit (surplus) for Canada, the UK and the United States. The results demonstrated that there was an intertemporal budget constraint in operation in the three countries, and decision-makers at the macro level used rational expectations in the formulation of their annual budget. In the theory, budget actors strived to balance their budget, but did so over the longrun as opposed to the short-run incrementalist interpretation.

The future will see a new revolution in both industry and society in Industry 5.0. Human–robot collaboration and robotic management will be critical components of Industry 5.0. In this revolution, humans and robots will collaborate to improve process efficiency by utilizing human intelligence and innovation. Industry 5.0 creates a powerful framework for modern digital smart factories and manufacturing technologies through complex systems, and it is constructed to interact with powerful computing power, to solve complex problems more efficiently and with less human intervention in this Volatile, Uncertain, Complex, Ambiguous, Radicality, and Rapidity (VUCA-RR) world. To overcome VUCA-RR world, Industry 5.0 involves a combination of human and robotic systems for sustainable development. Managers, practitioners, researchers, and educators are scrambling to understand and implement the method as well as to find best practices toward Industry 5.0. This chapter will draw attention to research and practice topics in the VUCA-RR and business agility development methodology in perspective of Industry 5.0.

This study aims to reflect on the extent to which research approaches need to be deconstructed and re-imagined towards developing inclusive knowledge and non-extractive research approaches from a Global South perspective.

Conceptually, integrating the methodological logic and strategy of community-based participatory research (CBPR) and a postcolonial paradigm of decolonising research, this study proposes a research process that engages cultural diversity and an inclusive environment. CBPR approach enables involving, informing and consulting Indigenous communities in espousing theoretical approaches and giving voice to marginalised groups.

This study answers pertinent questions on what “decolonising” means and how to decolonise research by developing a model of culturally inclusive research approaches. This study ultimately posits that colonialism dominates research and limits knowledge transmission among Indigenous research ideologies.

In recent years, the world has witnessed major socio-political protests that challenges systemic racism and the role of education and institutions in perpetuating racial inequality. This study advocates that researchers consider integrating communities in the designing, conducting, gathering of data, analysing, interpreting and reporting research.

This study advocates knowledge creation through research that considers integrating the voices of Indigenous communities in the design, analysis, interpretation and reporting of research protocols.

In the light of anticolonial thought, decolonising research approaches provides a means for a radical change in research ethics protocol. A model of culturally inclusive research approach was developed, using the framework of CBPR, decolonising the research approaches comprising 6 Rs (respect, relevance, reciprocity, responsibility, relationships and relationality).

In order to ensure that registered accountants and auditors (RAAs) discharge their functions in the public interest, the RAA profession, through its governing bodies, should establish, maintain and ensure compliance with among other things an identified set of educational requirements. The research objective is twofold: Firstly, to provide a normative description of pre‐qualification professional education and, secondly, to evaluate the extent to which the current pre‐qualification education process applicable to RAAs in South Africa is normatively justifiable. A study of the literature on general professional education and on education in the field of accountancy facilitated the achievement of the first objective, while the second objective was addressed by means of a comparative analysis of the basic prequalification educational requirements applicable to prospective RAAs and the normative description of professional education presented. The current educational process permits latitude for factors and practices that are not wholly justifiable within a normative definition of professional education. The lack of normative justification for several aspects of the system will impede the achievement of sound educational objectives.