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The purpose of this study is to examine if partner cross-contagion in audit offices is associated with client reporting quality. To this end, the authors test if the presence in an audit office of a partner with a highly aggressive style is associated with the reporting quality of other partners’ clients. Partners with a highly aggressive style are identified by their tendency to approve favorable client reporting. The authors add to the existing literature that provides limited and equivocal evidence on audit office cross-contagion.

Partner style is determined in an estimation period from 2010 to 2014. Aggressive style is identified when partners tend to approve favorable client reporting, which is shown by a positive value for their clients’ median discretionary accruals. Partners are considered to exhibit a highly aggressive style if they have positive median client discretionary accruals within the 90th percentile. Cross-contagion analysis is then conducted in a test period from 2015 to 2019 by determining if the presence in an office of a partner with a highly aggressive style is associated with the reporting quality of other partners’ clients. Two measures of client reporting quality used. These are the accuracy of current-period accruals in predicting period-ahead cash flows and earnings management related to benchmark beating.

This study finds partner cross-contagion of highly aggressive style in Big 4 offices that is associated with lower client reporting quality for non-Metals and Mining industry clients. This cross-contagion only occurs when the contagious partner has a very high level of aggressive style. This study finds Big 4 partners are susceptible to aggressive style cross-contagion regardless of their own idiosyncratic style. The results of this study show more cross-contagion in small Big 4 offices and mitigation of cross-contagion for economically important clients. Cross-contagion in non-Big 4 offices is observed for Metals and Mining industry clients.

By determining style from partners’ past clients’ discretionary accruals, this study extends prior cross-contagion research that relies on restatements to identify style. This study examines several other cross-contagion issues not addressed in prior studies. These include differences in cross-contagion for Big 4 and non-Big 4 offices and for large and small Big 4 offices, partners’ susceptibility to cross-contagion and the influence of client importance.

The purpose of this paper is to analyse nanosecond pulsed laser ablation on both metallic materials and non-metallic materials; a comparison between metallic materials and non-metallic materials has also been included.

In this paper, FEM method has been used to calculate the result by means of the finite element method. Furthermore, all the analyses are based on thermal theories.

The paper presents a comparison of metallic and non-metallic materials. Besides, the effect of how laser parameter changes would influence the ablation depth has also been assessed.

All studies in this paper are based on classical thermal theories. Thermal theories are not applicable some times.

With the results of this paper, suggestions are made so that experiments and manufactures could be optimised and improved.

This study aims to identify and analyse energy intensity in Indonesia’s manufacturing industry based on industrial sub-sector, island region, technology intensity, firm size, type of ownership and exporter status to determine which of these characteristics have the highest potential to decrease energy intensity.

Using firm characteristics data from statistics of large and medium industries in Indonesia, this study decomposed energy consumption of Indonesian firms into economic activity, economic structure and energy intensity for the period 2010–2014 through the logarithmic mean Divisia index (LMDI).

The results showed the decomposed energy intensity based on the six sub-categories. From the sub-categories, several characteristics which induced the most increases in energy intensity are highlighted. Several industrial sub-sectors were classified as highly energy-consuming, including rubber and plastic products, glass and non-metal mineral products, food, electrical machinery and apparatus, chemical, paper, motor vehicles and trailers and tobacco. Results from other sub-categories indicated that firms with high energy intensity were located in the Java--Bali region, had medium technology intensity and were exporters. Meanwhile, firm size and ownership type sub-categories did not show clear differences in energy intensity.

This study provides more focused policy recommendations for related policymakers and stakeholders to emphasise the most energy-inefficient and energy-intensive firm based on the results from each sub-category and hence policy priorities to reduce energy consumption can be well-targeted.

This study contributes to the field through a more thorough energy intensity analysis based on the classification of Indonesian firm characteristics to provide a more detailed insight on the cause of the ever-increasing energy intensity level in the country.

This paper uses the input‐output methodology in order to study the water pollution associated with an economic system, through an examination of the productive relationships which link the different sectors and their involvement in the water pollution that is generated. The indicators associated with the demand models are obtained on the basis of the construction of primary pollution and return matrices. In a second stage, an analysis is made of the trade‐offs between economic and environmental variables, as a way of linking the variables to be taken into account for the purposes of environmental planning. The empirical application is made for the regions of the Ebro Valley (Spain). The results show the importance of considering the responsibility of the agriculture, livestock and food sectors for the coherent treatment of the water pollution problem.

Aluminium and its alloys are today widely used engineering materials. They are often used with non‐metallic materials and the following article outlines some guiding rules and principles for preventing the effects of corrosion when aluminium is used with a wide range of materials, including concrete, cement, plaster, soils, timber, adhesives and insulating materials. The application of these principles will go a long way towards minimising the corrosion of aluminium with non‐metals.

This paper gives a review of the finite element techniques (FE) applied in the area of material processing. The latest trends in metal forming, non‐metal forming, powder metallurgy and composite material processing are briefly discussed. The range of applications of finite elements on these subjects is extremely wide and cannot be presented in a single paper; therefore the aim of the paper is to give FE researchers/users only an encyclopaedic view of the different possibilities that exist today in the various fields mentioned above. An appendix included at the end of the paper presents a bibliography on finite element applications in material processing for 1994‐1996, where 1,370 references are listed. This bibliography is an updating of the paper written by Brannberg and Mackerle which has been published in Engineering Computations, Vol. 11 No. 5, 1994, pp. 413‐55.

Exotic marine organisms, Garveia Franciscana, called “Pelo de Oso” by the locals, were detected in Lake Maracaibo. “Pelo de Oso” constitutes one of the three components of the metal/biota/solution system that interact in Lake Maracaibo, producing biofouling and microbiological corrosion. The latter generates great economic problems, mainly: water‐pump failures. The objective of this paper was to determine the preference of these bioorganisms for materials, when immersed in Lake Maracaibo.

Studere Corrosion has been described as a transformation process in which a metal passes from its elementary form to a combined condition. It includes wet and dry corrosion; the former requires an aqueous environment and the latter is oxidation. Deterioration of the metal due to physical causes is not called corrosion, but is known as erosion, galling, wear, etc, depending upon the material and the conditions. Corrosion is the result of the metal chemical or an electrochemical reaction with its environment. Sometimes the chemical reaction is accompanied by physical deterioration, as in fretting corrosion. It should be noted here that the term corrosion is only applied to metals; non‐metals rot, crack or erode. Also it should be appreciated that only ferrous metals can ‘rust’, i.e. form hydrous ferric oxides.

This paper gives a review of the finite element techniques (FE) applied in the area of material processing. The latest trends in metal forming, non‐metal forming and powder metallurgy are briefly discussed. The range of applications of finite elements on the subjects is extremely wide and cannot be presented in a single paper; therefore the aim of the paper is to give FE users only an encyclopaedic view of the different possibilities that exist today in the various fields mentioned above. An appendix included at the end of the paper presents a bibliography on finite element applications in material processing for the last five years, and more than 1100 references are listed.

Provides an overview of the analytical methods used to quantify micronutrients (metals, non‐metals and vitamins) present in food. Considers the principles of the methods of analysis employed.