Search results

As a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing profession and thus to enhance the audit function. This study investigates whether perceptions of auditor independence and audit quality are influenced by audit firm rotation, auditor retention and joint audits, because regulators argue that these instruments can improve auditor independence and audit quality. Therefore, we conduct an experiment with bank directors and institutional investors in Germany. The results indicate a negative main effect for joint audits on perceived auditor independence, and that a rotation cycle of 24 years marginally significantly impairs participant perceptions of audit quality, compared to a rotation cycle of only ten years. Besides the main effects, planned contrast tests suggest a negative interaction between rotation and joint audit on participant perceptions of auditor independence. Moreover, a negative interaction effect is revealed between rotation after 24 years and retention on perceptions of audit quality. It is particularly noteworthy that we failed to identify a positive impact of the regulatory measures taken or supported by the European Commission on perceptions of auditor independence and audit quality.

The purpose of this paper is to further understand the joint effect of project‐level exploratory and exploitative learning in new product development. It aims to examine the complicated relationships among exploratory learning, exploitative learning and new product performance at a single project level. In addition, it seeks to shed light on the contextual effects of a firm's market orientation on the relationship between joint occurrence of both learning activities and new product development performance.

The paper is based on a questionnaire survey/analysis of a sample of 298 projects from high‐tech firms in Taiwan.

The findings suggest that the joint occurrence of both learning activities has a positive effect on new product performance and depends upon a high level of one learning activity coupled with a small dose of the other. Drawing on cultural and behavioral perspectives of market orientation, the results also indicate that market orientation may enhance the joint effect of both learning activities on new product performance.

This paper offers insight to project managers with regard to the importance of rationally mixing with exploratory and exploitative learning during new product development. Furthermore, the study argues that market orientation is an alternative of organizational design that fosters the positive joint effect of both learning behaviors.

The results empirically support the theoretical argument that a high‐low matching of exploratory and exploitative learning can enhance performance at the level of a single project. The study provides a multiple‐level framework to understand how the firm‐level MO strengthens the positive effects of joint occurrence of project‐level exploratory and exploitative learning activities during new product development.

The purpose of this paper is to investigate the effect of fastener geometry (protruding head and countersunk fastener) and friction coefficient on the stress distributions around the hole of the double-lap single bolted aluminium alloy joints.

3D finite element analyses of double-lap bolted 7075-T6 aluminium joints were carried out. An elastic-plastic multi-linear kinematic hardening material behaviour was assumed for the Al alloy. Contact was defined using an augmented-Langrange contact algorithm, including the friction effect. Bolt clamping force and remote axial tensile loading were applied in two load steps and their separate and combined effects on the joint behaviour were investigated for two types of fastener configurations.

It was observed that bolt clamping reduces the axial tensile stress at the hole edge by introducing a through-thickness compressive stress. This reduction in stress concentration may have a beneficial effect on the fatigue life of the joint. Second, bolt clamping reduces the bearing stress at the fastener hole by creating a frictional force between the joint plates. Results showed that the joint with protruding head fastener shows lower tensile stress concentration, and lower bearing stress, near the bolt hole of the middle plate.

Bolt clamping force reduces both the stress concentration near the hole edge and the bearing stress at the hole by creating a frictional force. Joint with a protruding head fastener may lead to higher load carrying capability and improved fatigue life. Friction coefficient affects the stress levels around the bolt hole.

To study fracture characteristics of jointed rock masses under blasting load, the RFPA2D analysis software for dynamic fracture of rocks based on the finite element method and statistical damage theory was used.

On this basis, this research simulated the fracture process of rock masses in blasting with different joint geometrical characteristics and mainly analysed the influences of distance from joints to blasting holes, the length of joints, the number of joints and joint angle on fracture of rock masses.

The calculation results show that with the constant increase of the distance from joints to blasting holes, the influences of joints on blasting effects of rock masses gradually reduced. Rock masses with long joints experienced more serious damages than those with short joints. Damages obviously increased with the changing from rock masses without joints to rock masses with joints, and when there were three joints, the further increase of the number of joints had unobvious changes on blasting effects of rock masses. Joints showed significant guidance effect on the propagation of cracks in blasting: promoting propagation of main vertical cracks deflecting to the ends of joints.

The research results are expected to provide some theoretical bases in practical application of engineering blasting.

Fibre reinforced polymer composites (FRPs) are finding increasing usage in many industrial sectors. Adhesive bonding is often the most attractive joining technique for these materials in terms of structural efficiency and cost of manufacture. However, concerns regarding the lack of reliable design methods, the long term ageing behaviour and the difficulties in non‐destructive evaluation and repair of bonded joints has led to a reluctance to use adhesives in primary structures. DERA has been involved in the assessment of adhesive bonding for joining FRPs for many years. This paper focuses on investigations at DERA into the effects that environment and fatigue loading have on the performance of bonded composite joints, and briefly reviews current approaches to strength and lifetime prediction. It is seen that adhesively bonded composite joints can be significantly affected by the service environment, however, this is highly dependent on the joint type and materials involved.

This paper aims to provide an alternative explanation for how organizations could increase levels of organizational identification, in turn reducing employee turnover intention. Specifically, the study empirically tests the joint effect of two types of organizational resources – structural empowerment and serving culture (SE*SC) – on employee identification. Moreover, it investigates the mediating effect of organizational identification on the relationship between the joint effect (SE*SC) and turnover intention.

The data were collected in 2018 from employees working in a higher education institution located in the USA. Structural equation modeling was used to test the proposed model.

Statistical analysis reveals the positive joint effect (SE*SC) on organizational identification and the mediating effect of identification on the relationship between the joint effect (SE*SC) and turnover intention.

This study contributes to past research by revealing a new important mechanism. Business organizations could increase levels of employee identification and, in turn, reduce turnover by providing empowering resources that allow employees to successfully complete their jobs. Moreover, the study also contributes to practice by providing some recommendations that managers may implement to improve internal effectiveness in their respective organizations.

The purpose of this paper is to obtain an insight into the effects of sliding and/or joint opening at the contraction, perimeter and concrete lift joints on the nonlinear seismic response of arch dams.

The seismic behavior of a typical thin double curvature arch dam is studied by a nonlinear finite element program developed by the authors. Joints are modeled with the use of zero thickness interface elements. Various constitutive relationships are implemented to account for sliding and opening along the joints. Effects of joint sliding parameters and foundation rock flexibility are also considered in the analyses.

The findings provide information about dynamic stress distribution through the dam body and stability of the dam as a whole and also the local stability of the most critical concrete blocks in the dam body.

Useful information for designing new arch dams or seismic evaluation of constructed dams.

This paper takes into account the stability of concrete blocks in the dam body as well as stability of the structure as a whole. Except for contraction joints, perimeter and concrete lift joints are also modeled. Practical as well as detailed models of sliding are provided for the analyses. The paper offers practical help to design and dam engineers.

As the start of a new product development (NPD) process, the front fuzzy end (FFE) is believed to determine new product performance to a large extent. However, its effects on new product performance, particularly in terms of quality and cost, lack empirical evidence in the extant literature. Moreover, the joint performance effects of the FFE and cross-functional interfaces in later NPD stages (i.e. product development and product launch) are largely overlooked and deserve further investigation. Therefore, this study aims to explore the direct effects of the FFE and later stages’ joint moderating effects on new product performance (i.e. quality and cost) from a holistic process view.

A conceptual model is proposed to hypothesize the FFE–new product performance relationships and the joint performance effects of cross-functional interface management. A sample of 196 firms from an international survey is used and hierarchical linear regression is employed to test the proposed hypotheses.

This study finds that FFE implementation contributes to both new product quality and cost performance. Moreover, interface management in multiple NPD stages has synergistic performance effects. Specifically, the FFE, customer involvement in product development and manufacturing flexibility in product launch jointly improve new product quality performance, while the FFE, supplier involvement in product development and manufacturing flexibility in product launch jointly improve new product cost performance.

This study extends the NPD literature by deepening the understanding of the key roles of the FFE on new product performance and evidencing the synergistic effects of cross-functional interfaces in multiple NPD stages. Further, this study also highlights the differential joint moderating effects of interface management in later NPD stages on new product quality and cost performance. This study also offers insightful implications to NPD managers.

The purpose of this paper is to investigate the effect of joint clearance on the behavior of a needle driver mechanism (a slider-crank linkage) of a typical sewing machine with an imperfect joint between the coupler and the slider (including needle).

In order to model the clearance, the momentum exchange approach is used. The Lankarani and Nikravesh’s continuous contact force model is used to model the contact force, and the modified Coulomb’s friction law represents the friction between sliding members. The penetration force applied on the needle by fabric is chosen based on an experimental data in the literature. The dynamic response is validated for the existing properties in the literature without considering the penetration force.

It is shown that the clearance joint made considerable effect on the dynamic response of the system. The rough changes of the needle acceleration and jerk are obvious. The base reaction force changed roughly and did not vary as smooth as that of the mechanism with ideal joint. So, clearance joint in the mechanism could lead to an undesirable vibration in the system. Furthermore, the crank driver must provide a non-smooth moment on the crank to keep the crank rotational velocity constant. Moreover, reducing the clearance size sufficiently could make the dynamic response closer to that of the mechanism with ideal joint. In addition, smoother crank moment could be required if the clearance size is reduced sufficiently. Furthermore, the rough change of the base reaction force which can represent the vibration caused by the mechanism on the fixed frame could be reduced if the clearance size is small enough.

Lockstitch sewing machine is one of the most common apparel industrial machines. The needle driver mechanism of a sewing machine could have an important role for proper stitch forming. On the other hand, clearances are inevitable in assemblage of mechanisms to allow the relative motion between the members. This clearance is due to machining tolerances, wear, material deformations, and imperfections, and it can worsen mechanism performance such as precision, dynamic behavior and vibration. Unfortunately, despite the importance of the dynamic behavior of the needle driver mechanism from practical point of view, very little publications have focused especially on the investigation of the effect of clearance joint on the dynamic behavior of the sewing machine which could lead to undesired vibration of the system and shorter lifetime as a result. In this paper, the dynamic behavior of the system including, needle velocity and acceleration, crank moment and base reaction force was compared with that of the ideal mechanism. Finally, the effect of clearance size on the dynamic behavior of the system was investigated.

Several finite element models were proposed to investigate the effects of voids and their interactions on SMT solder joint reliability in thermal mismatch loading. Both linear elastic analysis and non‐linear and time‐dependent finite element analysis were performed on models with different sizes and locations of voids in solder joints. The focus was on the interactions of the two voids. Various distances between voids are considered. Constitutive equations accounting for both plasticity and creep for one solder material were assumed and implemented in a finite element program. The following observations have been obtained: (i) the stress and strain in a solder joint of two voids are different from those of a one void joint; (ii) the stress and strain reach a maximum for a particular void size and location either along the interface of the solder joint or at the edges of voids; (iii) the initiation of interfacial debonding may be induced by the interaction of the voids; (iv) creep due to thermal cycling has a significant effect on solder joint reliability.