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This paper investigates the use of graphs, selection of variables to graph and construction of graphs in prospectuses issued by Australian companies making their initial public offering (IPO) of shares to the Australian capital market. The paper formulates and tests hypotheses concerning selectivity in the use of graphs and distortion in the construction of graphs presented in IPO prospectuses, as well as providing descriptive evidence about the use of graphs in such prospectuses. Results show that firms enjoying improving profit performance are significantly more likely to include graphs of key financial variables in their prospectuses than firms suffering deteriorating profit performance. Thus, similar to studies of graphs in annual reports, evidence of selectivity in the inclusion of graphs is found. No significant relationship is found between performance on the variable being graphed and distortion in the construction of the graph. When the graphs are split between those covering key financial variables and other variables, a significant relationship is found in both categories. For graphs of other variables, a significant positive association is found between performance and distortion. However, the relationship for key financial variables is in the opposite direction to that suggested by impression management. Further analysis identifies significant sub‐period differences in selectivity and distortion which are consistent with the view that the major regulatory and institutional changes outlined in the paper, reduced the extent of selectivity and graphical distortion in the post‐1991 period. As far as we are aware, this is the first study reported in the literature to investigate the use of graphs in prospectuses. The results also have policy implications for the regulatory authority in Australia.

This paper aims to numerical and experimental analysis on substrate deformation and plastic strain induced by wire arc additive manufacturing.

The component has the form of a hollow, rectangular thin wall consisting of 25 deposition layers of SS316L on an SS304 substrate plate. Thermo-mechanical finite element analysis was applied with Goldak’s double-ellipsoidal heat-source model and a non-linear isotropic hardening rule based on von Mises’ yield criterion. The layer deposition was modelled using simplified geometry to minimize overall pre-processing work and computational time.

A new material modelling of SS316L was obtained from the chemical composition of the evolved component characterized by scanning electron microscope/energy dispersive X-ray and further generated by an advanced material-modelling software JMatPro. In defining heat-transfer coefficients, transient thermometric analysis was first performed in the bead and on the substrate, which was followed by an adjustment of the heat-transfer coefficients to reflect the actual temperature distribution. Based on the adjusted model and boundary conditions, sensitivity analysis was conducted prior to the ultimate simulation of substrate deformation and equivalent plastic strain. Furthermore, this simulation was verified by conducting a series of automated wire + arc additive manufacturing tests using robotic gas Metal arc welding with distortion measured by coordinate-measurement machine and equivalent plastic strain measured by optical three-dimensional-metrology measurements (Gesellschaft für Optische Messtechnik).

It can be concluded that a proper numerical computation using the adjusted model and property-evolved material exhibits a similar trend with acceptable agreement compared to the experiment by yielding an error percentage up to 30% for deformation and up to 21% for equivalent plastic strain at each individual measurement point.

This study aims to design and fabricate a customized multi-rooted dental implant (MRDI) for a canine strategic tooth to reduce surgical time/effort, and better assembly features, leading to enhanced primary and secondary stability and load-bearing capabilities by direct-metal laser sintering (DMLS).

A fractured tooth of a male German Shepherd three-year-old dog (extracted from a cadaver) was selected as the subject for the proposed work. The computer-aided design model of the implant was developed on SOLIDWORKS after a detailed review of literature and consultation with a veterinary doctor about the surgical procedures. Static stress analysis on the implant assembly and residual stress analysis with boundary distortion were performed on each part of the implant subassembly to ensure the fool-proof design.

The functional prototype of the innovative MRDI assembly through DMLS was successfully prepared with acceptable dimensional stability, surface roughness (Ra) and refined microstructure. The 3D printed functional prototype was observed to be residual stress-proof during printing and can bear up to 800 N bite force (required for an adult dog).

Innovative MRDI assembly has been 3D printed by using 17–4 precipitate hardened stainless steel without compromising the strength and can be implanted without bone grafting for better primary stability. Also, the prepared implant will be better for secondary stability due to enhanced osseointegration.

The purpose of this paper is to propose methods to improve the least square error polynomial fitting of multi-input nonlinear sources that suffer from strong correlating inputs.

The polynomial fitting is improved by amplitude normalization, reducing the order of the model, utilizing Chebychev polynomials and finally perturbing the correlating controlling voltage spectra. The fitting process is estimated by the reliability figure and the condition number.

It is shown in the paper that perturbing one of the controlling voltages reduces the correlation to a large extend especially in the cross-terms of the multi-input polynomials. Chebychev polynomials reduce the correlation between the higher-order spectra derived from the same input signal, but cannot break the correlation between correlating input and output voltages.

Optimal perturbations are sought in a separate optimization loop, which slows down the fitting process. This is due to the fact that each nonlinear source that suffers from the correlation needs a different perturbation.

The perturbation, harmonic balance run and refitting of an individual nonlinear source inside a device model is new and original way to characterize and fit polynomial models.

The purpose of this paper is to propose a method to reduce the non-linear distortion of a transistor to its input and output ports to aid distortion contribution analysis (DCA). This is especially needed when the internal structure of a device model is complex.

The non-linear distortion generated by all non-linear sources inside a device model are reduced to transistor i/o ports by LMSE fitting techniques. Simulations of an LDMOS power transistor are used to compare the reduced distortion results with the actual non-linear sources.

It is shown, that device models where the current sources are split by intermediate nodes cause superficial results, when distortion contributions are calculated as a superposition of contributions from individual non-linear sources. The proposed iterative fitting technique works.

Some non-quasistatic effects and the transfer functions from external terminals to internal controlling nodes are not covered.

The analysis is a step toward a generic non-linear distortion contribution simulation tool that would aid the designers to develop more linear analog circuits.

The concept of DCA itself is fairly new. This paper makes a step to represent the distortion sources in a canonical way.

Residual thermal stresses and distortion are frequently present in the parts built using a layer‐by‐layer solid freeform fabrication techniques assisted with a moving laser source. This study uses finite element analysis to investigate the effect of laser scanning patterns on residual thermal stresses and distortion. It is shown that the out‐of‐plane distortion of a layer, processed by a moving laser beam can be minimized with a proper selection of the laser scanning pattern. A scanning pattern having changes in its scanning direction frequently by 90° at every turn can lead to the cancellation of concave upward and downward distortions. As a result of this cancellation, very small distortion is present in the laser processed plate. It is also found that distortion is mainly caused by transient thermal stresses rather than residual thermal stresses.

DEVELOPMENT efforts in both the B‐70 and F‐111 programmes have demonstrated that steady‐state pressure distortion considerations are no longer sufficient to determine if the inlet/engine components of the propulsion system are compatible and operate in a stable manner for all flight conditions. Modern high speed aircraft operate in modes where the effects of shocks and boundary layers produce an inlet distortion environment which has considerable temporal variation. Early in a programme, the engine manufacturer must determine design requirements to enable operation with combined steady and unsteady flow distortions.

For the 3.8 per cent of people with intellectual disabilities (IDs) who have offended sexually, the main form of treatment is the group-based, cognitive-behavioural, adapted sex offender treatment programme (ASOTP) that focusses on challenging cognitive distortions condoning sex offending. The purpose of this paper is to provide an evaluation of how effective the ASOTP is at reducing ID sex offenders’ cognitive distortions.

Three databases were searched systematically: PsycINFO, MEDLINE and Web of Science. Six studies met the inclusion criteria, yielding 118 participants. Using a random-effects model, effect sizes were calculated using pre- and post-treatment scores on a measure of cognitive distortions. The standardised mean difference (SMD) was 1.77 (95 per cent CI: 1.06, 2.46), which was statistically significant (p<0.001) and “large”. Sensitivity analysis demonstrated that this SMD was robust, and a check for publication bias revealed that it was unlikely that the “file drawer problem” confounded the meta-analysis.

These results indicated that the ASOTP can significantly reduce ID sex offenders’ cognitive distortions, regardless of treatment length, IQ level, language abilities, or offence type. Consistent with earlier reports, longer treatment resulted in the greatest reductions: the optimum treatment length was 24 months.

The ASOTP’s current evidence is comprised wholly of case and quasi-experimental studies, none of which employed control groups. This paper highlights how there is a dire need for high-quality experimental evaluation of the ASOTP.

Clinicians are advised to continue using the ASOTP as the main treatment for ID sex offenders until the effectiveness of the ASOTP is further examined using randomised controlled trials.

This is the first meta-analytic review of the effectiveness of the ASOTP.

It is a huge technical and engineering challenge to realize the precise assembly of thousands of large optics in high power solid-state laser system. Using the 400-mm aperture-sized transport mirror as a case, this paper aims to present an intelligent numerical computation methodology for mounting performance analysis and modeling of large optics in a high-power laser system for inertial confinement fusion (ICF).

Fundamental principles of modeling and analysis of the transport mirror surface distortion are proposed, and a genetic algorithm-based computation framework is proposed to evaluate and optimize the assembly and mounting performance of large laser optics.

The stringent specifications of large ICF optics place very tight constraints upon the transport mirror’s assembly and mounts. The operational requirements on surface distortion [peak-to-valley and root mean square (RMS)] can be met as it is appropriately assembled by the close loop of assembly-inspection-optimization-fastening. In the end, the experimental study validates the reliability and effectiveness of the transport mirror mounting method.

In the assembly design and mounting performance evaluation of large laser optics, the whole study has the advantages of accurate evaluation and intelligent optimization on nano-level optical surface distortion, which provides a fundamental methodology for precise assembly and mounting of large ICF optics.

The purpose of this paper is to quantitatively investigate the effect of process parameters (including welding current, voltage and speed) and plate thickness on in-plane inherent deformations in typical fillet welded joint; meanwhile, the plastic strains remaining in the weld zone are also analyzed under different influencing factors.

To achieve the purpose of this study, a thermal-elastic-plastic finite element (TEP FE) model is developed to analyze the thermal-mechanical behavior of the T-welded joint during the welding process. Experimental measurements have verified the validity of the established TEP FE model. Using the effective model, a series of numerical experiments are performed to obtain the inherent deformations under the conditions of different influencing factors, and then the calculation results are discussed based on the relevant data obtained.

Through numerical simulation analysis, it is found that the longitudinal and transverse inherent deformations decrease with the increase of welding speed and plate thickness, whereas as the nominal heat input increases, the inherent deformations increase significantly. The longitudinal shrinkage presents a quasi-linear and nonlinear distribution in the middle and end of the weld, respectively. The plastic strains in the cross section of the T-joint also vary greatly because of the process parameters and plate thickness, but the maximum value always appears near the location of the welding toe, which means that this point faces a relatively large risk of fatigue cracking. The inherent deformations are closely related to the plastic strains remaining in the weld zone and are also affected by many influencing factors such as process parameters and plate thickness.

In this study, relatively few influencing factors such as welding current, voltage, speed and plate thickness are considered to analyze the inherent deformations in the T-welded joint. Also, these influencing factors are all within a certain range of parameters, which shows that only limited applicability can be provided. In addition, only in-plane inherent deformations are considered in this study, without considering the other two out-of-plane components of inherent deformations.

This study can help to expand the understanding of the relationship between the inherent deformations and its influencing factors for a specific form of the welded joint, and can also provide basic data to supplement the inherent deformation database, thereby facilitating further researches on welding deformations for stiffened-panel structures in shipbuilding or steel bridges.