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The purpose of this paper is to introduce a significant modification of the sensitivity maps calculation process using electric field distribution analysis. A sensitivity matrix is typically a crucial part of a deterministic image reconstruction process in a three-dimensional capacitance tomography (3D ECT) and strictly decides about a final image quality. Commonly used sensitivity matrix computation methods mostly provide acceptable results and additionally allow to perform a recalculation of sensitivity maps according to the changing permittivity distribution.

The new “tunnel-based” algorithm is proposed which traces the surfaces constructed along the electric field lines. The new solution is developed and tested using experimental data.

To fully validate the new technique both linear and non-linear image reconstruction processes were performed and the criteria of image error estimation were discussed. This paper discusses some preliminary results of the image reconstruction process using the new proposed algorithm. As a result of this research, an increased accuracy of the new method is proved.

The presented results of image reconstruction with new sensitivity matrix in comparison with the classic matrix proved that the new solution is able to improve the convergence and stability of image reconstruction process for 3D ECT imaging.

The purpose of the present paper is to describe the modeling, analysis and simulations for the resin transfer molding (RTM), manufacturing process with particular emphasis on the sensitivity analysis for non‐isothermal applications.

For the manufacturing of advanced composites via RTM, besides the tracking of the resin flow fronts through a porous fiber perform, the heat transfer and the resin cure kinetics play an important role. The computational modeling is coupled multi‐disciplinary problem of flow‐thermal‐cure. The paper describes the so‐called continuous sensitivity formulation via the finite element method for this multi‐disciplinary problem for process modeling of composites manufactured by RTM to predict, analyze and optimize the manufacturing process.

Illustrative numerical examples are presented for two sample problems which include examination of sensitivity parameters for the case of material and geometric properties, and boundary conditions including fill time sensitivity analysis. The results indicate that the proposed formulations serve a useful role for the design and optimization of the RTM manufacturing process, thereby, avoiding heuristic trial‐and‐error methods.

The paper restricts attention to constant properties and extensions to non‐linear thermophysical properties will serve as an added benefit.

The present efforts significantly impact the design/optimization process in the process modeling of composites manufactured by RTM.

To the authors' knowledge, this is the first time that continuous sensitivity analysis is done for non‐isothermal considerations in RTM.

The purpose of this paper is to explore the discursive practices used when the agenda for a consultation process was negotiated in a contract meeting. The paper illustrates the role of sensitivity in meaning making practices, that is, how displays of sensitivity were intertwined with topic development.

The paper offers an in‐depth analysis of naturally occurring conversation in a meeting between a consultant and two client managers. The audio‐recorded data is analyzed by utilizing methodology introduced and developed in the traditions of Ethnomethodology and Conversation Analysis (CA).

The authors show how both the consultant and the clients displayed markers of sensitivity when introducing various meaning potentials relevant to the topics under discussion, and how they eventually ‘negotiated’ meanings through formulations and reformulations of the topics.

The findings suggest that indirect and complex discursive practices were functional in that they afforded the participants the possibility to exhibit prospectively threatening meaning potentials of the issues under discussion, while suspending a more thorough topic penetration. The study sheds light on the importance of the details at the early stages of a consulting relationship and the consultant's specific role at the beginning.

The paper illustrates real life practices in process consultation. This sort of data is seldom used in research.

Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four‐component model.

A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.

Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P‐score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.

Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision‐making and suggest a more balanced research effort in evaluating the ethical development of individuals.

The primary objective of this study is to propose a robust multiobjective solution search approach for a mean-variance multiple correlated quality characteristics optimisation problem, so-called “multiple response optimisation (MRO) problem”. The solution approach needs to consider response surface (RS) model parameter uncertainties, response uncertainties, process setting sensitivity and response correlation strength to derive the robust solutions iteratively.

This study adopts a new multiobjective solution search approach to determine robust solutions for a typical mean-variance MRO formulation. A fine-tuned, non-dominated sorting genetic algorithm-II (NSGA-II) is used to derive efficient multiobjective solutions for varied mean-variance MRO problems. The iterative search considers RS model uncertainties, process setting uncertainties and response correlation structure to derive efficient fronts. The final solutions are ranked based on two different multi-criteria decision-making (MCDM) techniques.

Five different mean-variance MRO cases are selected from the literature to verify the efficacy of the proposed solution approach. Results derived from the proposed solution approach are compared and contrasted with the best solution(s) derived from other approaches suggested in the literature. Comparative results indicate significant superiorities of the top-ranked predicted robust solutions in nondominated frequency, closeness-to-target and response variabilities.

The solution approach depends on RS modelling and considers continuous search space.

In this study, promising robust solutions are expected to be more suitable for implementation than point estimate-based MOO solutions for a real-life MRO problem.

No evidence of earlier research demonstrates the superiority of a MOO-based iterative solution search approach for mean-variance MRO problems by simultaneously considering model uncertainties, response correlation and process setting sensitivity.

The purpose of this paper is to achieve the multi-objective optimization design of novel tubular switched reluctance motor (TSRM).

First, the structure and initial dimensions of TSRM are obtained based on design criteria and requirements. Second, the sensitivity analysis rules, process and results of TSRM are performed. Third, three optimization objectives are determined by the average electromagnetic force, smoothing coefficient and copper loss ratio. The analytic hierarchy process-entropy method-a technique for order preference by similarity to an ideal solution-grey relation analysis comprehensive evaluation algorithm is used to optimize TSRM. Finally, a prototype is manufactured, a hardware platform is built and static and dynamic experimental validations are carried out.

The sensitivity analysis reveals that parameters significantly impact the performance of TSRM. The results of multi-objective optimization show that the average electromagnetic force and smoothing coefficient after optimization are better than before, and the copper loss ratio reduces slightly. The experimental and simulated results of TSRM are consistent, which verifies the accuracy of TSRM.

In this paper, only three optimization objectives are selected in the multi-objective optimization process. To improve the performance of TSRM, the heating characteristics, such as iron loss, can be considered as the optimization objective for a more comprehensive analysis of TSRM performance.

A novel motor structure is designed, combining the advantages of the TSRM and the linear motor. The established sensitivity analysis rules are scientific and suitable for the effects of various parameters on motor performance. The proposed multi-objective optimization algorithm is a comprehensive evaluation algorithm. It considers subjective weight and objective weight and fully uses the original data and the relational degree between the optimization objectives.

READ a current CEGB advertisement and you will no longer wonder why your electricity charges are being generated sky high. “Senior Technical Editor up to £6,630 p.a.” it reads—wow. First of all let's take a look at current job descriptions at around £6,000 p.a. A glance at “The Daily Telegraph” reveals the following: “Senior Civil Engineer £5,000—£6,500”; “Chief Compressor Designer £4,000”; “General Manager £6,000”; “Works Director £5,000”; “Quality Assurance Manager £5,000”—and all these— and more—are from advertisements of substantial firms in various engineering fields.

The purpose of this paper is to describe a generic method and tool for assessing the reliability and robustness of the product development process.

By extending the integrated definition for function modelling (IDEF0)‐based modelling approach, the paper demonstrates how to calculate the effectiveness of the process and the quality of the process output based on the quality of inputs, the controls and the tools used within the process. To illustrate and validate the proposed approach, it is applied to a case study of a product development process incorporating incomplete, fuzzy and uncertain inputs and resources.

Demonstrates the effectiveness of the tool in providing a quantified assessment of the process as well as its ability to identify those critical areas which will yield a significant improvement in the outcome of the product development process.

The technique is a valuable tool to assess the robustness and sensitivity of the process to changes in the quality of inputs, controls and tools, and can be integrated into businesses processes and management systems, and used as a tool to support continuous business and manufacturing decisions at any point of time.

This study is an attempt to explore Spanish auditors' sensitivity towards financial evidence and the implications of the so‐called “recency effect” in a context of an ambiguous standard.

Using Hogarth and Einhorn's belief revision model, we designed a lab experiment to examine how presentation order affects the going concern judgments and the audit decisions of auditors, and the level of skepticism showed by auditors towards the signs of evidence. Two important factors, which may affect the decision‐making process and auditors' attitude to the evidence were also manipulated: the hypothesis frame and audit experience. The sample of subjects participating in this study comprises 81 Spanish auditors and 104 auditing postgraduate students.

It was found an order effect, whereby those auditors who received favorable evidence at the end of a series showed greater confidence in their client's continuity and thus issued less severe audit reports than in the case of when negative evidence was processed last. Further, it was did not found that experience or framing reduced the recency bias. Moreover, the estimation of auditor sensitivity to the evidence suggests a lack of professional skepticism in the evaluation of the client's going concern status.

First, the structure of auditing standards might contribute to auditors' reluctance to issue qualified audit reports. Second, the absence of skepticism might be contributing to the profound debate and notable feeling of distrust regarding the social function that the auditor profession should fulfill.

Recent major financial scandals give us a reason to question whether auditors are skeptical in the going concern task. This study expands previous research of Bamber et al. by investigating the auditors' attitude towards the evidence in the going concern evaluation.

As plastic ball grid array (PBGA) components proliferate, card assembly questions arise about the robustness of the module to card attachment process. A designed experiment was performed to measure the sensitivity of card assembly yields to normal assembly process variation. Experimental variables include card thickness, ball pad size on the card ball grid array (BGA) site, module moisture exposure and ball planarity of a 225 I/O PBGA. Another set of PBGA test cards, assembled under optimum process conditions, was subjected to accelerated thermal cycle (ATO) testing. ATC testing also included a rework cell. Overall, the PBGA module attachment process demonstrated robustness. The initial attach and reworked modules proved to be reliable. This paper focuses on the details of the test conditions and the results.