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The purpose of this paper is to empirically determine general models and methods for yield strength and modulus at different print orientations adequate for design purposes associated with typical fused deposition modeled (FDM) components/parts. Emphasis was placed on characterizing the impacts of anisotropy and resulting trends independent of material toward developing a method that matched the level of engineering required for current limited structural capabilities of FDM.

Tensile tests were performed with a range of unidirectional filament orientations of three different materials allowing for determination of the generalized models, which are then compared to previous findings of others.

Though anisotropic trends were similar to previous findings, minimum yield strength was found to be associated with filaments 75° from the loading direction resulting in a sinusoidal generalization. Modulus was found to be best approximated with an exponential decay. Resulting models allow for determination of yield strength and modulus in any orientation of FDM-printed material based on minimal testing.

This study is the widest range of angles and materials to be tested and analyzed for unidirectional FDM allowing for new trends to be identified. In line with the level of engineering required for most FDM components/parts, the resulting generalized models allow for determination of yield strength and modulus with less computation and minimal testing.

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

This study provides evidence on the relationship between scale characteristics and participant responses for percentage-based scales (i.e., 101 points) in accounting research. A 4 × 1 between-subjects experiment examines how common labeling designs affect various statistical properties, including means, variance, normality of the distribution, and frequency of responses. The results indicate that labels on percentage-based scales have a significant impact on the distribution of participants' responses. Labeling only the endpoints is the lone condition that results in normally distributed data. Additional analyses suggest that labels on percentage-based scales influence participant responses in multiple ways. First, as the number of labels increases, participants may not adequately consider, and thus ultimately select, unlabeled points. Second, while participants seem to inherently interpret percentage-based scales in quartiles and deciles, labeling as such exacerbates this tendency. Finally, when more labels are present, participants seem to engage an anchoring heuristic when selecting their response. Taken as a whole, the results suggest that accounting researchers may benefit from labeling only the endpoints of percentage-based scales.

Given the substantial resources of the United States, the failure of the American federal response to coronavirus disease 2019 (COVID-19) has been both tragic and avoidable. The authors frame this response as an artifact of power-addiction among administration officials and examine the US federal response to the COVID-19 pandemic through the lens of maladaptive denial by government officials, including President Trump.

The authors use qualitative research methods for this study by analyzing key events, public statements by administration officials from multiple credible media reports and US federal government websites. The authors analyzed these data using Weidner and Purohit's (2009) model describing maladaptive denial in organizations and power-addiction among leaders.

The authors' analysis identifies maladaptive denial – and the concomitant power-addiction – as significantly contributing to the Trump administration's failed response to COVID-19. Maladaptive denial and power-addiction characterized Trump as a candidate and for the three years of his presidency preceding the COVID-19 crisis. Whatever normative “guardrails” or checks and balances existed in the American system to restrict the administration's behavior before the crisis were ill-equipped to significantly prevent or alter the failed federal response to the pandemic.

The article applies the model of maladaptive denial in organizations (Weidner and Purohit, 2009) to the public sector, and explores the lengths to which power-addicted leaders and regimes can violate the public's trust in institutions in a crisis, even in the US, a liberal democracy characterized by freedom of political expression. While organizations and change initiatives may fail for a variety of reasons, this case revealed the extent to which maladaptive denial can permeate a government – or any organization – and its response to a crisis.

Environmental degradation, economic and political threats along with ideological extremism necessitate a global redirection toward sustainability and well-being. Since the survival of all species (humans, animals, and plants) is wholly dependent on a healthy planet, urgent action at the highest levels to address large-scale interconnected problems is needed to counter the thinking that perpetuates the “folly of a limitless world.” Paralleling critical societal roles played by universities – ancient, medieval, and modern – throughout the millennia, this chapter calls for all universities and higher education institutions (HEIs) generally – estimated at over 28,000 – to take a lead together in tackling the pressing complex and intractable challenges that face us. There are about 250 million students in tertiary education worldwide rising to about 600 million by 2040. Time is not on our side. While much of the groundwork has been done by the United Nations (UN) and civil society, concerns remain over the variable support given to the UN-2030 Sustainable Development Goals (SDGs), especially in light of the negative impact of global biodiversity loss on achieving the UN-2030 SDGs. Ten propositions for global sustainability, ranging from adopting the SDGs at national and local levels to ensuring peaceful uses of technology and UN reforms in line with global socioeconomic shifts, are provided for consideration by decisionmakers. Proposition #7 calls for the unifying One Health & Well-Being (OHWB) concept to become the cornerstone of our educational systems as well as societal institutions and to underpin the UN-2030 SDGs. Recognizing the need to change our worldview (belief systems) from human-centrism to eco-centrism, and re-building of trust in our institutions, the chapter argues for the re-conceptualization of the university/higher education purpose and scope focusing on the development of an interconnected ecological knowledge system with a concern for the whole Earth – and beyond. The 2019 novel coronavirus has made clear that the challenges facing our world cannot be solved by individual nations alone and that there is an urgency to committing to shared global values that reflect the OHWB concept and approach. By drawing on our collective experience and expertise informed by the UN-2030 SDGs, we will be in a much stronger position to shape and strengthen multilateral strategies to achieve the UN-2030 Transformative Vision – “ending poverty, hunger, inequality and protecting the Earth’s natural resources,” and thereby helping “to save the world from itself.”

This chapter introduces the volume’s theme by considering how the forces of globalization and complexity are leading organizations to reshape and redesign themselves, how meeting the challenges of sustainable effectiveness and shared value require multiorganization networks and partnerships, and how networks and partnerships develop, function, and can produce both private benefits and public goods.

We apply findings from social and political evolution frameworks, partnership and collaboration research, and design for sustainability concepts to induce the likely conditions required for sustainable effectiveness from a network perspective.

Successful partnerships and collaborations in service of sustainable effectiveness will require individual organizations to change their objective function and build new and varied internal and external capabilities.

The chapter sets the stage for the volume’s contributions.

Recent neuroscience research shows that two large-scale cortical networks are involved in organizational behavior. These two networks are naturally antagonistic – when one is active the other tends to be suppressed. The focus of the chapter is to apply the opposing-domains hypothesis to problems associated with: (1) trying to balance creative thinking and global processing with analytic reasoning and focused attention; (2) avoiding ethical dangers associated with an imbalance in task positive network (TPN) and default mode network (DMN) thinking; and (3) properly motivating and incentivizing employees so as not to lead to an imbalance between the TPN and DMN. We contend that the opposing-domains hypothesis can inform organizational and leadership theory in areas where single-dimensional dual-process models are inadequate.

ABA has been described as a precise psychological approach to the study of behavior (Bailey & Burch, 2002), involving well-defined principles that can be used in the analysis and modification of individual behavior (Miltenberger, 1997). Special education, on the contrary, has been characterized as “a customized instructional program designed to meet the unique needs of the individual learner” (Gargiulo, 2009, p. 9). Certainly the two disciplines have much in common; indeed, ABA specifically addresses issues at the focal point of IDEA. For instance, ABA's stance on the right to effective behavioral treatment (Van Houten et al., 1988) is similar to special education regulations regarding the right to an appropriate public education and the right to be educated in the least restrictive environment.