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The purpose of this paper is to investigate whether there is a significant deficit in the assurance needs of boards and, if so, what might be done to fill this gap and whether internal auditors have a role to play in this.

Contemporary examples of boards being taken by surprise are analysed, making extensive use of high quality reports and other information. The role played by internal audit, both in these cases and with reference to what is currently regarded as “best practice” is explored to assess internal audit's potential to evolve to meet the challenge.

Boards are exposed to a partial assurance vacuum which urgently needs to be filled. If internal audit can make a further quantum leap, as internal audit has done in other respects in the past, then internal audit may fulfil this need.

This research is based on the plentiful information in the public domain which has been sufficient to reliably support the conclusions drawn.

Nothing less than a root and branch revamp of internal auditing is called for. If responded to, the rewards for internal audit and the added value for boards and their stakeholders will be massive.

While internal auditors are tentatively moving into the audit of governance processes, this paper argues that internal audit must be much bolder to become a respected corporate governance partner to the board.

Manufacturing of products loaded with torque in an incremental process should take into account the strength in relation to the internal structure of the details. Incremental processes allow for obtaining various internal structures, both in the production process itself and as a result of designing a three-dimensional computer-aided design model with programmable strength. Finite element analysis (FEA) is often used in the modeling process, especially in the area of topological optimization. There is a lack of data for numerical simulation processes, especially for the design of products loaded with torque and manufactured additive manufacturing (AM). The purpose of this study is to present the influence of the internal structure of samples produced in the material extrusion (MEX) technology on the tested parameters in the process of unidirectional torsion and to present the practical application of the obtained results on the example of a spline connection.

The work involved a process of unidirectional torsion of samples with different internal structures, produced in the MEX technology. The obtained results allowed for the FEA of the spline connection, which was compared with the test of unidirectional torsion of the connection.

The performance of the unidirectional torsion test and the obtained results allowed us to determine the influence of the internal structure and its density on the achieved values of the tested parameters of the analyzed prototype materials. The performed FEA of the spline connection reflects the deformation of the produced connection in the unidirectional torsion test.

There are no standards for the torsional strength of elements manufactured from polymeric materials using MEX methods, which is why the industry often does not use these methods due to the need to spend time on research, which is associated with high costs. In addition, the industry is vary of unknown solutions and limits their use. Therefore, it is important to determine, among others, the strength parameters of components manufactured using incremental methods, including MEX, so that they can be widely used because of their great potential and thus gain trust among the recipient market. In addition, taking into account the different densities of the applied filling structure of the samples made of six prototype materials commonly available from manufacturers allowed us to determine its effect on the torsional strength. The presented work can be the basis for constructors dealing with the design of elements manufactured in the MEX technology in terms of torsional strength. The obtained results also complement the existing material base in the FEA software and perform the strength analysis before the actual details are made to verify the existing irregularities that affect the strength of the details. The analysis of unidirectional torsion made it possible to supplement the material cards, which often refer to unprocessed material, e.g. in MEX processes.

Stab-resistant body armor (SRBA) is used to protect the body from sharp knives. However, most SRBA materials currently have the disadvantages of large weight and thickness. This paper aims to prepare lightweight and high-performance SRBA by 3D printing truss structure and resin-filling method.

The stab resistance truss structure was prepared by the fused deposition modeling method, and the composite structure was formed after filling with resin for dynamic and quasi-static stab tests. The optimized structural plate can meet the standard GA68-2019. Digital image correlation technology was used to analyze the local strain changes during puncture. The puncture failure mode was summarized by the final failure morphologies. The explicit dynamics module in ANSYS Workbench was used to analyze the design of the overlapped structure stab resistance process in this paper.

The stab resistance performance of the 3D-printed structural plate is affected by the internal filling pattern. The stab resistance performance of 3D-printed structural parts was significantly improved after resin filling. The 50%-diamond-PLA-epoxy, with a thickness of only 5 mm was able to meet the stab resistance standard. Resins are used to increase the strength and hardness of the material but also to increase crack propagation and reduce the toughness of the material. The overlapping semicircular structure was inspired by the exoskeleton structure of the demon iron beetle, which improved the stab resistance between gaps. The truss structure can effectively disperse stress for toughening. The filled resin was reinforced by absorbing impact energy.

The 3D-printed resin-filled truss structure can be used to prepare high-performance stab resistance structural plates, which balance the toughness and strength of the overall structure and ultimately reduce the thickness and weight of the SRBA.

The purpose of this article is to compare the methods of interpretation and gap filling in the United Nations Sales Convention (CISG) and in the Draft Common European Sales Law (CESL). In particular, it aims to examine whether the established interpretation and gap filling method of the CISG can and should be used for the CESL.

The article looks at the method by which international case law and doctrine interpret the CISG and fill its gaps. The article compares this method with the method that is provided for in the CESL instrument but has to be implemented.

It is suggested that despite its nature as European community law, CESL should be interpreted in a broad international way since it does not only cover internal EU sales, but also transactions involving parties from outside the EU. For this reason its interpretation and gap filling should follow the method of the CISG so as to interpret similar provisions in a similar way in order to harmonize law within and outside the EU.

Both the CISG and CESL intend to unify legal traditions or different legal systems; the CISG tries to harmonize globally what CESL tries to harmonize regionally. It is important that these two instruments complement one another by the avoidance of divergent interpretations of similar provisions. It would helpful for further research to assess whether and how two decades of experience with the CISG can be used in the interpretation and application of CESL.

CESL's interpretation provision, if it is enacted, is unlikely to change from the current version. The way CESL is interpreted and how its gaps filled will determine its practical significance as a viable opt‐in national law. It is therefore necessary to develop in advance the right interpretive methodology if CESL is to become a meaningful alternative instrument.

The article suggests that the CESL should not be interpreted in the traditional way European community law is interpreted, but, instead, be interpreted under a broad international perspective. It also advances the idea of interconventional interpretation by which the CISG would guide the interpretation of similar provisions found in CESL.

This paper aims to study strength properties and accuracy of a new type of composites, in which matrix is manufactured additively, whereas infill is a polyurethane resin. The process of manufacturing these composites is invented and patented by authors.

The authors developed a method of manufacturing composites, which was then used to build samples for tensile and bending tests (according to ISO 572 and ISO 178 standards), as well as measurements of accuracy.

It was found that the method of composite manufacturing designed by the authors allows obtaining both stronger and cheaper parts in comparison with the traditional acrylonitrile butadiene styrene FDM parts.

The research was limited to static tests only, and no dynamic tests were performed on the manufactured samples. The accuracy analysis is only a basic one.

Developed method allows to shorten the FDM process with simultaneous decrease of costs (in professional processes) and increase of strength of obtained products.

Application of composite materials presented in the paper will significantly expand possibilities of using FDM method to manufacture functional, strong parts able to carry higher loads. Application of different combinations of thermoplastic matrix materials with different resin infills will allow to control properties of obtained composites. The solution is currently subject of a patent.

To ascertain whether any relationship exists between the main processes of human resource management involved in the internal labour market (training and internal recruitment) and the use of temporary help workers (THW) in Spain.

Take into account the perspective complementary between internal and external employment systems, a questionnaire was sending by mail to a selected sample of companies to get information.

The results confirm that a relationship does exist between the use of THW and training and internal recruitment. Also reveal the effects of the size upon these processes and the use of THW.

The main drawbacks are that of not using a wider sample. The findings will not be fully extrapolable to other countries. Future works could be directed towards testing a model of the relationship between the use of THW and a greater number of parameters, and a wider sample of miscellaneous countries.

The training effort (TE) per employee and internal recruitment may be positively influenced by the employment of THW, which may be a source of motivation and increased productivity on the part of the regular staff.

This paper shows that the use of THW could favour the appearance and development of an internal labour market, supporting the perspective that internal and external employment systems are complements.

The purpose of this paper is to investigate a build process variation for fused deposition modeling (FDM) in which contours and rasters (also referred to as internal fill patterns) are built using different layer thicknesses and road widths. In particular, the paper examines the effect of the build process variation on surface roughness, production times and mechanical properties. Additionally, a unique FDM process was developed that enabled the deposition of discrete multiple materials at different layers and regions within layers.

A multi-material, multi-technology FDM system was developed and constructed to enable the production of parts using either discrete multi-materials or the build process variation (variable layer thickness and road width). Two legacy FDM machines were modified and installed onto a single manufacturing system to allow the strategic, spatially controlled thermoplastic deposition with multiple extrusion nozzles of multiple materials during the same build. This automated process was enabled by the use of a build platform attached to a pneumatic slide that moved the platform between the two FDM systems, an overall control system, a central PC and a custom-made program (FDMotion) and graphic user interface. The term multi-technology FDM system used here implies the two FDM systems and the integration of these systems into a single manufacturing environment using the movable platform and associated hardware and software. Future work will integrate additional technologies within this system. Parts produced using the build process variation utilized internal roads with 1,524 μm road width and 508 μm layer height, while the contours used 254 μm road width and 127 μm layer height. Measurements were performed and compared to standard FDM parts that included surface roughness of planes at different inclinations, tensile testing and fabrication times.

Results showed that when compared to the standard FDM process, the parts produced using the build process variation exhibited the same tensile properties as determined by a student's t-test (p-values > 0.05, μ1-μ2 = 0, n = 5). Surface roughness measurements revealed that the process variation resulted in surface roughness (R_a) improvements of 55, 43, 44 and 38 per cent for respective planes inclined at 10, 15, 30 and 45° from vertical. In addition, for a 50.8 × 50.8 mm square section (25.4 mm tall), the build process variation required a minimum of 2.8 hours to build, while the standard FDM process required 6.0 hours constituting a 53 per cent reduction in build time. Finally, several manufacturing demonstrations were performed including the fabrication of a discrete PC-ABS sandwich structure containing tetragonal truss core elements.

This paper demonstrates a build strategy that varies contour and raster widths and layer thicknesses for FDM that can be used to improve surface roughness – a characteristic that has historically been in need of improvement – and reduce fabrication time while retaining mechanical properties.

The purpose of this study is to test a flexible polymer with different characteristics compared to other classical polymers mostly used in the additive manufacturing process, and to improve its mechanical properties and microstructure, by modifying different printing parameters, to make it more suitable for various industrial applications.

Seven parameters were tested, namely, nozzle temperature, bed temperature, layer thickness, printing speed, flow rate, printing time gap between two successive printed layers and raster orientation. Rheological characterizations were conducted to evaluate the influence of nozzle temperature on the melt viscosity of thermoplastic polyurethane (TPU). The effect of thermal printing parameters on the crystallinity behavior was explored. Tomographic characterizations were realized to measure the porosity and evaluate the internal structure quality of printed specimens.

Increases of the nozzle temperature, bed temperature, layer thickness and flow rate had a positive influence on the tensile strength properties of TPU with a reduction of porosity. Higher printing speeds created defects and negatively influenced the strength properties of TPU. An increase in the printing time gap between layers led to poor interlayer adhesion and decreased the tensile strength. Specimens with layers all oriented parallel to the loading direction exhibited superior mechanical properties compared to other raster orientations.

Thermoplastic elastomers are a unique class of polymers characterized by the combined thermal, chemical and mechanical properties of their elastomer and thermoplastic parts. TPU elastomer, as one of the elastomer families, has found an important position in the bioengineering and three-dimensional printing industry. This study reports a comprehensive study of the impact of additive manufacturing parameters on the properties of TPU.

This study aims to determine the factors and dynamic systems behaviour of essential medicine stockout in public health-care supply chains. The authors examine the constraints and effects of mental models on medicine stockout to develop a dynamic theory of medicine availability towards saving patients’ lives.

This study uses a mixed-method approach. Starting with a survey method, followed by in-depth interviews with stakeholders within five health-care supply chains to determine the dynamic feedback leading to stockout and conclude by developing a network mental model for medicines availability.

The authors identified five constraints and developed five case mental models. The authors develop a dynamic theory of medicine availability across cases and identify feedback loops and variables leading to medicine availability.

The need to include mental models of stakeholders like manufacturers and distributors of medicines to understand the system completely. Group surveys are prone to power dynamics and bias from group thinking. This survey’s quantitative output could minimize the bias.

This study uniquely uses a mixed-method of survey method and in-depth interviews of experts to assess the essential medicine stockout in Nigeria. To improve medicine availability, the authors develop a dynamic network mental model to understand the system structure, feedback and behaviour driving stockouts. This research will benefit public policymakers and hospital managers in designing policies that reduce medicine stockout.

There is an increasing realisation that managerial and professional staff play a crucial role in determining the success of the organisations which employ them, whether in the private or the public sector. Hence there is a growing concern with the quality and development of such staff. A detailed study of these important occupational groups, which was funded by the Economic and Social Research Council (ESRC reference F/00/23/00 98) was recently conducted by the authors. Although focused on Britain, the research is linked with parallel studies being undertaken in the US, Australia, New Zealand, Japan and several other European countries. The broader international study will be published within the next year as Roomkin, M. (Ed.), The Changing Character of Managerial Employment: A Comparative View Oxford, University Press, New York and Oxford. The demographic and educational trends which relate to managerial and professional employees, their careers and other aspects of the management of such human resources are discussed. The remuneration of managerial and professional staff, their unionisation and their role in the wider society are then considered.