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A computer program, CALFEM, is presented. This interactive computer program is designed as a tool for teaching of the finite element method. No programming knowledge is needed. The program is well suited to solve problems in structural mechanics and for solution of field problems. A variety of finite elements is available. One objective when designing CALFEM was that the user shall understand every part of the computational procedure. The program is based on a command language. All information is stored in user‐defined matrices created by usage of commands. Required input to matrices are given on request from the program. The contents of the matrices can be looked upon at any time and new decisions can be made in the course of the run. The user of the program determines in which way he wants to proceed with the calculation process by choosing proper commands. This means that everything in the computational procedure is under the direct control of the user. This is in contrast to many conventional ‘black box’ finite element programs. Commands can be stored on user‐defined secondary storage files. The files can be edited in CALFEM and be used further on in the calculation procedure. The program is written in FORTRAN 77 and all calculations are performed in double precision.

The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform.

The analysis of compliance is based on data from 289 Swedish municipalities for 2016, which is nearly two decades after the initial legal reform in which mandatory requirements were imposed by the Swedish government in an effort to harmonize financial reporting practice. Following the standard approach in the literature, an unweighted compliance index was used as dependent variable. Proxies for municipal accounting networks and involvement in professional government accounting associations were used to explain individual municipalities' levels of compliance.

Differences in individual municipalities' levels of compliance were strongly related to the financial reporting practice of other municipalities in their accounting network. These results suggest that normative and mimetic isomorphic pressure stemming from these local networks, where accounting departments continually meet and share experiences, is a very potent force. In contrast, isomorphic pressure stemming from involvement in activities offered by professional government accounting associations is generally not a potent force at this stage.

In settings where municipal accounting networks exist, it may be effective to stimulate de facto harmonization by directing information, education and other efforts toward the professional environment in which these networks operate.

Unlike prior literature, the data in this study are from a later stage of a public sector accounting reform.

Using Arroyo’s (2012) institutional entrepreneurship (IE) framework, the purpose of this paper is to enhance our understanding of how top managers interpret change in the macro-political and economic environment and integrate it into their performance management systems (PMSs).

The paper combines multiple data sources to study PMS change in the big four Swedish banks over the deregulations’ first quarter of a century.

The findings support previous research by identifying IE as a collective phenomenon. Moreover, it points to the importance of distinguishing between different types of field-level events, when investigating change initiated by such events. Finally, the findings also indicate that change at different levels of analysis have separate timings, advising future research on change to pay closer attention to the aspect of time.

The paper tests Arroyo’s (2012) multi-level framework in an accounting setting and specifically focuses on top managers’ interpretation and integration of field-level events. It does so in the specific context of banks and thereby contributes to our understanding of how different field-level events affect banks’ PMS. In the post-financial crisis era, organizational and accounting scholars should engage time and effort to better understand this complex industry, not least to advice policymakers and regulators in the ongoing re-regulation of the financial markets.

Inspired by organizational studies of IE, this paper uses a longer time-frame and includes more organizations, than conventional management accounting case studies. By studying a field, rather than a single organization, the paper opens up to a “wider perspective” on PMS change.

This paper aims to explore the role of workplace democracy in generating psychological capital, which is an inevitable paradigm for the contemporary organizations. The study also provides a conceptual framework which connotes the nexus between the two constructs.

The study is qualitative in nature and uses content analysis to identify the determinants of workplace democracy and psychological capital. Furthermore, the study used SPSS macro, i.e. PROCESS, a computational tool for calculating inter-coder reliability by using KALPHA, i.e. Krippendorff’s alpha reliability estimate (Hayes, 2013; Krippendorff, 2011).

The present study adds to the literature by signaling the dire need for building democratic workplaces and offers significant insights for the management and human resource practitioners to cultivate workplace democracy to build their employees’ psychological strengths, which in turn will result in enhanced organizational outcomes.

The present study brings attention toward the necessity for a shift in the generic organizational strategies and instigate organizations to nurture a democratic setup for developing employees’ psychological capital.

The assumption that a set of observed variables is a function of an underlying common factor plus some error has dominated measurement in marketing and the social sciences in general for decades. This view of measurement comes with assumptions, which, however, are rarely discussed in research. In this article, we question the legitimacy of several of these assumptions, arguing that (1) the common factor model is rarely correct in the population, (2) the common factor does not correspond to the quantity the researcher intends to measure, and (3) the measurement error does not fully capture the uncertainty associated with measurement. Our discussions call for a fundamental rethinking of measurement in the social sciences. Adapting an uncertainty-centric approach to measurement, which has become the norm in in the physical sciences, offers a means to address the limitations of current measurement practice in marketing.

The purpose of this paper is to investigate the influence of different dietary fibers on color, nutritional, physico-chemical, sensory and textural properties of fresh sausage.

This study was undertaken to determine the effects of partial beef meat substitution (15, 10.5 and 6 percent) at different combinations: barley beta-glucan concentrate (BBC at 1 percent) alone, carrot fiber (ID809 at 1 percent) alone and a mixture of both fibers (BBC and ID809 at 0.5 percent of each), on the quality of fresh sausage.

Results revealed that the supplementation of dietary fibers generally decreased protein contents and increased moisture. Color parameters were significantly affected by the addition of dietary fibers. Meat substitution with dietary fibers tended toward red coloration, which enhanced sensory properties of fresh sausages, especially general acceptability. Fresh sausages formulated with a mixture of dietary fibers recorded good firmness. Indeed, it increased extrusion force values and provided a greater hardness at sensory level. This manuscript reports that beef sausage formulated with a mixture of BBC and ID809 and reduced beef meat rate improved acceptability to consumer.

The paper approaches a new subject that may be relevant to functional food. There are few research works to evaluate consumer preferences of new product developments and to achieve healthier and more economic fresh sausages formulated with a mixture of two fibers after reducing beef meat content.

This chapter explores the concept of market infrastructure, which is tentatively defined as a materially heterogeneous arrangement that silently supports and structures the consummation of market exchanges. Specifically, the authors investigate the enactment of market infrastructure in the US grocery retail sector by exploring how barcodes and related devices contributed to modify its market infrastructure during the period 1967–2010. Combining this empirical case with insights from previous research, the authors propose that market infrastructures are relational, available for use, modular, actively maintained, interdependent, commercial, emergent and political. The authors argue that this conception of market infrastructure provides a powerful tool for unveiling the complex agencements and engineering efforts that underpin seemingly superficial, individual and isolated market exchanges.

An optimal solution method based on 2-norm is proposed in this study to solve the inverse kinematics multiple-solution problem caused by a high redundancy. The current research also presents a motion optimization based on the 2-Norm of high-redundant mobile humanoid robots, in which a kinematic model is designed through the entire modeling.

The current study designs a highly redundant humanoid mobile robot with a differential mobile platform. The high-redundancy mobile humanoid robot consists of three modular parts (differential driving platform with two degrees of freedom (DOF), namely, left and right arms with seven DOF, respectively) and has total of 14 DOFs. Given the high redundancy of humanoid mobile robot, a kinematic model is designed through the entire modeling and an optimal solution extraction method based on 2-norm is proposed to solve the inverse kinematics multiple solutions problem. That is, the 2-norm of the angle difference before and after rotation is used as the shortest stroke index to select the optimal solution. The optimal solution of the inverse kinematics equation in the step is obtained by solving the minimum value of the objective function of a step. Through the step-by-step cycle in the entire tracking process, the kinematic optimization of the highly redundant humanoid robot in the entire tracking process is realized.

Compared with the before and after motion optimizations based on the 2-norm algorithm of the robot, its motion after optimization shows minimal fluctuation, improved smoothness, limited energy consumption and short path during the entire mobile tracking and operating process.

In this paper, the whole kinematics model of the highly redundant humanoid mobile robot is established and its motion is optimized based on 2-norm, which provides a theoretical basis for the follow-up research of the service robot.

In this paper, the whole kinematics model of the highly redundant humanoid mobile robot is established and its motion is optimized based on 2-norm, which provides a theoretical basis for the follow-up research of the service robot.

In this paper, the whole kinematics model of the highly redundant humanoid mobile robot is established and its motion is optimized based on 2-norm, which provides a theoretical basis for the follow-up research of the service robot.

Motion optimization based on the 2-norm of a highly redundant humanoid mobile robot with the entire modeling is performed on the basis of the entire modeling. This motion optimization can make the highly redundant humanoid mobile robot’s motion path considerably short, minimize energy loss and shorten time. These researches provide a theoretical basis for the follow-up research of the service robot, including tracking and operating target, etc. Finally, the motion optimization algorithm is verified by the tracking and operating behaviors of the robot and an example.

To present results from a research project on postgraduate and undergraduate students' learning about environmental issues in education.

Three cases were carried out with civil engineering students, biology students and postgraduate students. Discussions in classroom were tape‐recorded, as well as discussions while working with assignments, and interviews were carried out.

Shows how differently environmental issues can be interpreted, i.e. scientifically, existentially and politically, and the way values and emotions become an aspect of the learning process and reveal the students' difficulties in differentiating between values and descriptions of phenomena. This is analysed and explained in relation to the students' various projects that come into conflict in the educational setting.

The paper can be of use to those who are engaged in environmental education and raises questions regarding the content of today's environmental education.

Gives an insight into students' learning processes and experiences in environmental education and the difficulties they can experience when studying such a subject.

This study aims to explore the key challenges and drawbacks of smart contracts (SCs) and how they impact digital resilience within small and medium enterprises (SMEs). Whilst this type of technology is seen as a step forward in terms of traceability, transparency and immutability to increase digital resilience, we argue that it should be approached with trepidation.

In developing this paper, the authors conduct a systematic literature search using the Scopus database. Through this, we identified 931 relevant articles, of which 30 were used as the focus of this article. Thematic analysis was used as the analytical approach to develop themes and meaning from the data.

In this paper, there is an emphasis on the importance of understanding the potential risks associated with SC implementation, as well as identifying appropriate strategies for mitigating any negative impact. In our findings, we puts forward three key themes, namely legality, security and human error, which we argue are key smart contract challenges that impact SME digital resilience.

In this paper, we propose the notion of “centralised control in decentralised solutions”. This comes from the research highlighting SC weaknesses in digital resilience for SMEs. We argue that there is a need for standards, regulations and legislation to address these issues, advocating, ironically, a centralised approach to decentralised technology.