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The purpose of this paper is to work out the magnetic forces on heat/mass transmission in a cavity filled with a nanofluid and wavy porous medium by applying the incompressible smoothed particle hydrodynamics (ISPH) method.

The cavity is filled by a nanofluid and an undulating layer of a porous medium. The inserted two circular cylinders are rotated around the cavity’s center by a uniform circular velocity. The outer circular cylinder has four gates, and it carries two different boundary conditions. The inner circular cylinder is carrying Th and Ch. The Lagrangian description of the dimensionless regulating equations is solved numerically by the ISPH method.

The major outcomes of the completed numerical simulations illustrated the significance of the wavy porous layer in declining the nanofluid movements, temperature and concentration in a cavity. The nanofluid movements are declining by an increase in nanoparticle parameter and Hartmann number. The variations on the boundary conditions of an outer circular cylinder are changing the lineaments of heat/mass transfer in a cavity.

The originality of this study is investigating the dual rotations of the cylinders on magnetohydrodynamics thermosolutal convection of a nanofluid in a cavity saturated by two wavy horizontal porous layers.

This paper explores how technical constructions of audit practice are influenced by mandatory audit firm rotation (MAFR) regulations. The paper responds to calls for additional research on how external regulation influences audit quality and supplements the predominately quantitative research dealing specifically with firm rotation and its relevance for audit quality.

Data are collected from South Africa which is the latest jurisdiction to adopt MAFR (from 2017). Detailed interviews with 49 participants comprising 24 audit partners and 25 non-auditors are conducted to explore how MAFR can impact audit quality. For this purpose, audit quality is defined according to a schematic developed interpretively and based on professional auditing standards and the prior research on audit quality.

There is no guarantee that MAFR will bolster auditors' independence or contribute to a more thorough audit approach. On the contrary, the effort required by incoming audit firms to gain an understanding of new clients coupled with material tendering costs is expected to decrease the profitability of audit engagements with adverse implications for audit quality. A loss of client experience and staff retention challenges may contribute further to a decline in audit quality. There may be some improvements to audit practice when an incumbent firm's work is going to be scrutinised by a new auditor but audit methodologies, including the nature and extent of testing performed, are not expected to change significantly because of MAFR. In this way, the regulation may be a symbolic response to a perceived decline in audit quality and auditor independence rather than part of an effective strategy to encourage more rigorous audit practice for the benefit of the users of financial statements.

The current paper provides one of the first exploratory accountants of how MAFR is expected to impact audit practice and, in turn, audit quality. The research responds to the call for more field-work studies on the mechanics of the audit process by engaging directly with practitioners instead of relying on inferential testing of broad audit quality surrogates. The study also makes an important empirical contribution by providing primary evidence on how external regulation influences audit practice from a seldom studied African perspective.

In the post-Enron era around the world, the role of auditor is widely debated. There is an increasing concern that an auditor’s continuous involvement with clients could impair audit quality – the negative view. There is also a positive view that a long auditor tenure leads to accumulation of client-specific knowledge over time, which could lead to high-quality audits. The empirical result with regards to impact of mandatory auditor rotation (MAR) is mixed world-wide. This study aims to examine whether MAR rules implemented in 2017 impact audit quality in India.

Using a unique setting in which MAR was required from 2017 to 2018 onwards in India, this study provides empirical evidence of the impact of MAR regulation on audit quality (modified audit opinion). The study uses data for 714 firms (4,284 firms) for six years (three years before MAR and three years after MAR regulation in India).

The study found that auditor tenure and MAR had significant negative impacts on audit quality, validating the “positive” view of audit tenure and audit quality. In addition, concentrated ownership had a negative impact on audit quality, implying the control and influence by concentrated ownership on auditors and audit opinion. The analysis shows that MAR regulation has not yielded the intended objective of improving audit quality in India. MAR is not a good template for improving audit quality.

The findings of the study are useful to policymakers, regulators, managers, investors and users of financial reports. The study calls for public policy on auditor rotation based on objective scientific evidence. In light of the evidence in India that MAR does not lead to better audit quality, the study calls for reset of regulatory policy in India.

The study provides valuable insights to analysts, regulators and other users of financial accounts about the implications of MAR in India.

The study is one of the few to report on the impact of MAR, particularly in the context of an emerging market economy such as India.

A rib for aircraft comprising, in combination; a pair of contralateral members, each having upper and lower flanges, webs connecting said flanges, offset surfaces on said webs for securing one member to the other; and means bonding said offset surfaces to‐gether; the offset surfaces providing aligned upper and lower slots between said edges of said flanges, and elongated vertical passages between the webs and the slots.

The purpose of this paper is to investigate a two dimensional problem of micropolar porous thermoelastic circular plate subjected to ramp type heating.

Three phase lag theory of thermoelasticity has been used to formulate the problem. A numerical inversion technique is applied to obtain the result in the physical domain. The numerical values of the resulting quantities are presented graphically to show the effect of porosity and dual phase lag model. Some particular cases are also presented.

The Laplace and Hankel transforms are employed followed by the eigen value approach to obtain the components of displacements, microrotation, volume fraction field, temperature distribution and stresses in the transformed domain.

This paper fulfils the need to study the two-dimensional problem of micropolar porous thermoelastic circular plate subjected to ramp type heating.

In the study or VTOL aircraft, the lifting fan is usually associated with fairly low values of jet velocity, in fact with velocities such that compressibility effects are not appreciable and therefore can be neglected. Some local compressibility effects may occur, at the fan tip, for instance, but such conditions should be avoided and need not affect consideration of the overall performance problem. Many important conclusions can therefore be reached by means of a simplified analysis which clearly illustrates the relationship between the significant parameters. In this simplified approach, consideration is given to the effects of duct losses and forward speed since both these factors are particularly important in the design of both VTOL aircraft and ground effect machines.

Under this heading are published regularly abstracts of all Reports and Memoranda of the Aeronautical Research Council, Reports and Technical Memoranda of the United States National Advisory Committee for Aeronautics and publications of other similar Research Bodies as issued.

Art Rey, a middle-aged general manager (GM) of a FastFood King franchise in a little town far, far away is something of a local legend. His store is renowned in the neighbourhood for its cleanliness, attention to detail and for providing friendly service – often by Art himself, who works tirelessly to ensure a ‘first class’ customer experience. Art has been awarded dozens of recognitions by FastFood King Corporation over three decades of employment, having started with the company as a fry cook when he was quite young. Art progressed through the ranks at the store level, holding many positions before reaching his present post of GM. He is now looking forward to imparting his years of hard-earned knowledge to younger employees and eventually to retirement. In this case study, Art is evaluating the on-the-job performance of a new manager.

The past decade has witnessed a surge in research focused on universal career development needs. In contrast, the purpose of this paper is to offer a contingency perspective based on self-efficacy theory by examining the relationship between the employees’ perceived mode of employment and expectations of career development opportunities attached to the employer. The authors hypothesized that perceived mode of employment determines employees’ expectations about receiving career development opportunities offered by the employer.

Responses from 203 banking employees were obtained through a structured questionnaire. Perceived employment mode was identified through Ward’s method of cluster analysis. The proposed hypothesis was tested by using one-way analysis of variance.

Employees across all modes of employment (knowledge-based, job-based, contract-based and alliance-based) were found to be similar with respect to their need for career development programs. However, employees positioned in knowledge-based and alliance-based modes were also interested in career appraisal and career training.

The study contributes to the existing body of knowledge on career management by imparting preliminary insights into the way employees’ expectations of organizational career management opportunities vary according to their perceived mode of employment based on self-efficacy theory.

The primary objective in the design of the reversers described and illustrated was to obtain a device inherently safe and reliable, using simple locks and mechanisms. A secondary, but important requirement was operational flexibility, with the proviso that the device should be used for ground control only. Additionally the installation should not adversely affect the output of the power unit when the former is not in operation.