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The purpose of this paper is to examine the joint effect of supervisor influence and investor perspective on novice auditors’ assessments of accounting estimates.

The experiment used a 2 × 2 between-subjects design, randomly assigning proxies of novice auditors among four conditions. The authors manipulated the supervisor’s level of emphasis on evidence that suggests accounting estimate adjustment and whether auditors are prompted to take an investor perspective. Participants were asked to assess the misstatement risk of the allowance for doubtful accounts of the client company.

The authors find that auditors assign a higher (lower) risk of misstatement when their supervisor places high (low) emphasis on evidence suggesting accounting adjustment. The authors also find that contrary to the belief that taking the perspective of investors could enhance objectivity and independence, investor perspective leads to a decrease (rather than an increase) in auditors’ perceived risk of misstatement when the supervisor places low emphasis on evidence suggesting accounting adjustment.

This study provides early evidence on the efficacy of investor perspective and is one of the first to document an unintended consequence of asking auditors to take an investor perspective.

The purpose of this paper is to investigate the tribological properties of the WC/TiC-Co substrate under different loading conditions under three impact abrasive wear conditions.

The three body collisional wear behavior of Co alloy with WC and TiC at three impact energy was studied from 1 to 3 J. Meanwhile, the microstructure, hardness, phase transformation and wear behavior of these specimens were investigated by scanning electron microscopy, Rockwell hardness (HRV), EDS and impact wear tester. The resulting wear rate was quantified by electronic balance measurements under different pressures.

The specific wear rate increases with the increase of the nonlinearity of the impact energy and the increase in the content of WC or TiC. The effect of TiC on wear rate is greater than that of WC, but the hardness is smaller. The wear characteristics of the samples are mainly characterized by three kinds of behavior, such as cutting wear, abrasive wear and strain fatigue wear. The WC-Co with fewer TiC samples suffered heavier abrasive wear than the more TiC samples under both low and high impact energy and underwent fewer strain fatigue wears under high impact energy.

The experimental results show that the wear resistance of the Co alloy is improved effectively and the excellent impact wear performance is achieved. The results can be used in cutting tools such as coal mine cutting machines or other fields.

The purpose of this paper is to propose and assess the possibility of using ceramic coating layer as a heat‐resistant material in micro solid propellant thruster.

A ceramic layer is coated on the inner surface of the combustor of a micro thruster by applying micro‐arc oxidation (MAO) technology. The thermal property of the coating is analyzed with laser pulse method. To evaluate the heat‐resistant performance of the coating, the temperature history of the micro thruster inner surface is experimentally tested and recorded in a water thermostat bath. A numerical simulation of the thruster working condition is also carried out.

Both experimental and simulation results reveal that the heat‐resistant ability of the coating processed by MAO is proven to be effective.

This paper attempts to help designers choose material processing technology to improve micro solid propellant thruster heat‐resistant ability.

The paper shows that with a ceramic coating layer processed with MAO, aluminium can sustain higher temperature and it can be used as the structural material for short‐time‐work micro thruster.

Laser melting deposition (LMD) is an advanced additive manufacturing (AM) technology without powder waste, and nickel-based alloys with different Nb contents were created one-time by adjusting the ratio of mixed powders via a dual-feed system. Here, the authors provide a systematic report on the effects of the Nb content on the microstructure, Laves phase segregation and mechanical properties of as-received LMD nickel-based alloys. The effects of the Nb content on the microstructure, precipitation evolution and mechanical properties of the subsequent heat-treated LMD samples are also discussed in this paper.

Thus, the present research aims to obtain a better understanding of the effect of Nb content on the microstructural and mechanical properties of the as-received LMD Inconel 718 alloys through high-throughput sample fabrication. The microstructures were characterized by scanning electron microscopy and energy-dispersive spectroscopy, electron back-scattered diffraction and transmission electron microscopy methods. The mechanical properties were obtained from compressive tests and nano-indentation tests. Electrochemical tests, including electrochemical impedance spectroscopy and potentiodynamic polarizations, were carried out to evaluate the durability of the Inconel 718 alloys. Results can provide a factual basis for future applications of the functionally graded by AM technology.

The grain size of the as-received LMD Inconel 718 alloys decreased with the Nb content. The Laves phase distribution at the macro level was relatively uniform and the Laves phase exhibited a 1.5-fold nano-hardness compared with the matrix. The strength improvement for the as-received LMD Inconel 718 alloys with Nb content was attributed to grain refinement and enhancement of the Laves phase in terms of both hardness and content. Meanwhile, the corrosion resistance increased with the increase of the Nb content, especially for the pitting potential, which was attributed to the optimization of carbide precipitates due to the strong affinity between niobium and carbon.

The results provide a factual basis for the Nb content effect in LMD nickel-based alloys, and this method can greatly promote the development of new materials. The authors believe that this study makes a significant contribution to the literature and is suitable for publication.

In this paper, the authors aim to consider the manufacturer's battery research and development (R&D) decision under subsidy. The supply chain includes two manufacturers, which produce substitutable electric vehicles, and a battery supplier. One of the manufacturers can choose to develop batteries or buy batteries. The authors assume consumers do not have enough trust in the manufacturer-made battery.

Stackelberg game is made use of to study the battery R&D strategy of the manufacturer under the incentive of government subsidies. This paper makes a comparative analysis on six situations, then the authors get some conclusions and give some managerial insights.

The results show that subsidy strategies do not necessarily reduce actual payments when the manufacturer does not research and develop batteries. The retail prices and actual payments are closely related to the substitutability and total cost advantage of product. The authors also find consumer trust positively affects the demand of the electric vehicles using the manufacturer-made batteries and then affects the manufacturer's battery R&D decision. When consumers have low trust in manufacturer-made battery, subsidy can bring greater sales and make R&D more profitable than procurement, so that the manufacturer chooses R&D. This study's findings also suggest consumer subsidy is always better for the government.

Distinguished from previous studies, the authors discuss the decision-making of component research, and introduce various government subsidy strategies and consumer trust to study their roles in the manufacturer's battery R&D choice.

Power electronics are usually soldered to Al₂‐O₃ direct‐bond‐copper (DBC) substrates to increase thermal diffusivity, while at the same time increasing electrical isolation. However, soldering gives rise to inherent residual stresses and out‐of‐plane deformation. The purpose of this paper is to look at the effect of soldering processes of Al₂‐O₃ DBC substrates to copper plates and power electronics, on their thermal fatigue life and warpage.

A numerical thermo‐mechanical finite element model, using the Chaboche material model, was developed to identify the thermal plastic strains evolved during soldering of DBC substrates to copper plates and power electronics. The plastic strains in conjunction with established extremely low cycle fatigue life prediction model for ductile material were used to predict the number of soldering cycles to failure. The predicted out‐of‐plane deformation and number of soldering cycles to failures was compared to realistic tests.

Soldering processes drastically reduce the thermal fatigue life of DBC substrates, giving rise to thermal cracking and premature failure. In this study the soldering process considered gave rise to out‐of‐plane deformations, consequently reducing heat dispersion in soldered DBC substrate assemblies. Furthermore, soldering gave rise to interface cracking and failed after three soldering cycles. Numerical finite element models were developed and are in good agreement with the experimental tests results.

The influence of soldering processes of DBC substrates to copper plates and electronics on the thermal fatigue life should be taken into consideration when establishing the design life of DBC substrates. Finite element models can be utilised to optimize soldering processes and optimize the design of DBC substrates.

The effect of soldering processes on DBC substrates was studied. A numerical finite element model used for the prediction of design life cycle and out‐of‐plane deformation is proposed.

This paper aims to present a broad review of near-a titanium alloys for high-temperature applications.

Following a brief introduction of titanium (Ti) alloys, this paper considers the near-α group of Ti alloys, which are the most popular high-temperature Ti alloys developed for a high-temperature application, particularly in compressor disc and blades in aero-engines. The paper is relied on literature within the past decade to discuss phase stability and microstructural effect of alloying elements, plastic deformation and reinforcements used in the development of these alloys.

The near-a Ti alloys show high potential for high-temperature applications, and many researchers have explored the incorporation of TiC, TiB SiC, Y₂O₃, La₂O₃ and Al₂O₃ reinforcements for improved mechanical properties. Rolling, extrusion, forging and some severe plastic deformation (SPD) techniques, as well as heat treatment methods, have also been explored extensively. There is, however, a paucity of information on SiC, Y₂O₃ and carbon nanotube reinforcements and their combinations for improved mechanical properties. Information on some SPD techniques such as cyclic extrusion compression, multiaxial compression/forging and repeated corrugation and straightening for this class of alloys is also limited.

This paper provides a topical, technical insight into developments in near-a Ti alloys using literature from within the past decade. It also outlines the future developments of this class of Ti alloys.

Authorship is the ultimate status of intellectual recognition in academic publishing. Although fairly robust guidelines have already been in place for a considerable amount of time regarding authorship criteria and credit, such as those by the International Committee of Medical Journal Editors or Contributor Roles Taxonomy, the lack of reliable verification techniques hamper their accuracy, thereby reducing the validity of authorship claims in such statements. This paper aims to focus on the authorship status and responsibilities of co-first authors and co-corresponding authors.

To appreciate authorship responsibilities in this subset of authors, the broader academic authorship literature, as well as position statements, rules and guidelines, were consulted.

Academic publishing that relies on metrics is a global multi-billion-dollar business, so strict measures to assess and confirm authorship, which can be intellectually or financially “profitable” among academics that game such metrics, are needed. The current assessment is that there are inconsistent rules for equally credited authors such as co-first authors, co-corresponding authors and co-supervisors. In shared and collaborative authorship, there are also shared authorship-related responsibilities, but these are infrequently discussed, or tend to only be dealt with broadly.

Within the wider, and important, discussion about authorship, which is one of the most central issues in academic publishing, there has been a limited focus on equally credited authors such as co-first authors, co-corresponding authors and co-supervisors. This paper expands and fortifies that discussion.

This paper aims to present certain issues in direct bonded copper (DBC) technology towards the manufacture of Al2O3 or AlN ceramic substrates with one or both sides clad with a copper (Cu) layer.

As part of the experimental work, attempts were made to produce patterns printed onto DBC substrates based on four substantially different technologies: precise cutting with a diamond saw, photolithography, the use of a milling cutter (LPKF ProtoMat 93s) and laser ablation with differential chemical etching of the Cu layer.

The use of photolithography and etching technology in the case of boards clad with a 0.2-mm-thick Cu layer, can produce conductive paths with a width of 0.4 mm while maintaining a distance of 0.4 mm between the paths, and in the case of boards clad with a 0.3-mm-thick copper layer, conductive paths with a width of 0.5 mm while maintaining a distance of 0.5 mm between paths. The application of laser ablation at the final step of removing the unnecessary copper layer, can radically increase the resolution of printed pattern even to 0.1/0.1 mm. The quality of the printed pattern is also much better.

Etching process optimization and the development of the fundamentals of technology and design of power electronic systems based on DBC substrates should be done in the future. A limiting factor for further research and its implementation may be the relatively high price of DBC substrates in comparison with typical PCB printed circuits.

Several examples of practical implementations using DBC technology are presented, such as full- and half-bridge connections, full-wave rectifier with an output voltage of 48 V and an output current of 50 A, and part of a battery discharger controller and light-emitting diode illuminator soldered to a copper heat sink.

The paper presents a comparison of different technologies used for the realization of precise patterns on DBC substrates. The combination of etching and laser ablation technologies radically improves the quality of DBC-printed patterns.