Search results

The purpose of this study is to numerically model the rigid pavement resting on two-parameter soil and to examine its modal parameters.

This study is carried out using a one-dimensional beam element with three rotational and three translational degrees of freedom based on the finite element method. MATLAB programming is used to perform the free vibration analysis of the rigid pavement.

Cyclic frequency and their corresponding mode shapes were determined. It has been investigated how cyclic frequency changes as a result of variations in the thickness, span length of pavement, shear modulus, modulus of subgrade, different boundary conditions and element discretization. Thickness of the pavement and span length has greater effect on the cyclic frequency. Maximum increase of 29.7% is found on increasing the thickness, whereas the cyclic frequency decreases by 63.49% on increasing span length of pavement.

The pavement's free vibration is the sole subject of the current investigation. This study limits for the preliminary design phase of rigid pavements, where a complete three-dimensional finite element analysis is unnecessary. The current approach can be extended to future research using a different method, such as finite element grilling technique, mesh-free technique on reinforced concrete pavements or jointed concrete pavements.

The finite element approach adopted in this paper involves six degrees of freedom for each node. Furthermore, to the best of the authors’ knowledge, no prior study has done seven separate parametric investigations on the modal analysis of rigid pavement resting on two-parameter soil.

A newly developed frequency-independent lumped parameter model (LPM) is the purpose of the present paper. This new model’s direct outcome ensures high efficiency and a straightforward calculation of foundations’ vertical vibrations. A rigid circular foundation shape resting on a nonhomogeneous half-space subjected to a vertical time-harmonic excitation is considered.

A simple model representing the soil–foundation system consists of a single degree of freedom (SDOF) system incorporating a lumped mass linked to a frequency-independent spring and dashpot. Besides that, an additional fictitious mass is incorporated into the SDOF system. Several numerical methods and mathematical techniques are used to identify each SDOF’s parameter: (1) the vertical component of the static and dynamic foundation impedance function is calculated. This dynamic interaction problem is solved by using a formulation combining the boundary element method and the thin layer method, which allows the simulation of any complex nonhomogeneous half-space configuration. After, one determines the static stiffness’s expression of the circular foundation resting on a nonhomogeneous half-space. (2) The system’s parameters (dashpot coefficient and fictitious mass) are calculated at the resonance frequency; and (3) using a curve fitting technique, the general formulas of the frequency-independent dashpot coefficients and additional fictitious mass are established.

Comparisons with other results from a rigorous formulation were made to verify the developed model’s accuracy; these are exceptional cases of the more general problems that can be addressed (problems like shallow or embedded foundations of arbitrary shape, other vibration modes, etc.).

In this new LPM, the impedance functions will no longer be needed. The engineer only needs a limited number of input parameters (geometrical and mechanical characteristics of the foundation and the soil). Moreover, a simple calculator is required (i.e. we do not need any sophisticated software).

This study aims to propose a methodology aimed at understanding the cognitive and physiological processes inherent in cadet pilot operations. Through analyzing responses from two cadet pilots with varied experience levels across diverse simulation scenarios, the research uses descriptive statistics, t-test, one-way ANOVA and percentage change analysis to explore crucial variables, including heart rate (HR), heart rate variability (HRV) and respiratory rate (RR).

The investigation meticulously examines HR, HRV and RR under circumstances encompassing resting state, visual flight rules and instrument flight rules with engine failure. Pilots undergo comprehensive analyses employing statistical techniques and visual representations to comprehend cognitive loads and physiological adaptations.

Significant disparities emerge between the two pilots, elucidating the profound impact of experience on cognitive and physiological outcomes. Novice cadet pilots exhibit heightened variability during scenario transitions, while experienced cadet pilot demonstrate controlled responses, indicative of adaptability. Visual flight simulations evoke distinct responses, whereas instrument-based scenarios, particularly those simulating emergencies, lead to pronounced physiological changes.

The findings of this research hold practical significance in introducing the proposed novel methodology for monitoring Cadet pilots to refine pilot training simulation protocols and enhance aviation safety by illuminating the interplay between experience levels and scenario complexities.

This study proposes a novel methodology for investigating cognitive and physiological responses in pilot operations, mainly investigating cadet pilots’ vital parameters through diverse analytical methods and an exploration of scenario-specific demands.

This study aims to provide evidence on how the issuance of a nonreliance restatement affects non-restating clients of the same audit office.

To test the effect of restatement issuance on office-level quality, this study runs regressions using both input- and output-based measures of audit quality.

This study finds that in the years where one or more clients of an audit office issue a restatement, audit effort is lower for non-restating clients of the same office. When two or more clients issue a restatement, other clients are charged lower audit fees, file later and are more likely to experience an audit failure.

This study contributes to the literature on office-level audit quality and provides an explanation for the longitudinal correlation of office-level audit failures.

This paper aims to explore how sub-national or regional cultural differences influence backers’ willingness to crowdfund projects. The paper also explores how migrant transnationalism influences the impact of backer’s sub-national culture and crowdfunding relationships.

This paper is based on the experimental design technique using analysis of covariance methods. The authors tested the study hypotheses on a sample of 790 respondents.

The study results suggest that individuals differ in their intent to crowdfund product campaigns depending on value congruence between their cultural values derived from the region to which they belong and the nature of the product category, such as environmentally friendly or happiness-enhancing products.

This paper explores the role of regional cultural differences in determining the intention to crowdfund different campaigns based on the nature of the product. Value congruence, as driven by regional cultural differences with crowdfunding campaigns, has not been explored before.

The purpose of this study is to numerically model the rigid pavement resting on Pasternak soil and to examine its various response parameters and stress resultants like deflection, rotation, bending moment and shear force when subjected to aircraft loading.

The study is carried out using a one-dimensional (1D) beam element based on the finite element method (FEM). Each node in this element has three rotational and three translational degrees of freedom (DOF). MATLAB programming is used to perform the static analysis of rigid pavement.

Response parameters and stress resultants of the rigid pavement were determined. The FEM used in this work is validated by two closed-form numerical examples, which are in great accord with previous research findings with a maximum divergence of 4.64%, therefore verifying the finite element approach used in the current study. Additionally, various parametric studies have been carried out to study the variations in response parameters and stress resultants.

The investigation at hand focuses exclusively on the static analysis of the pavement. The study constraints pertaining to the preliminary design phase of rigid pavements are such that a comprehensive three-dimensional finite element analysis is deemed unnecessary.

As limited previous research had performed the static analysis of rigid pavement on Pasternak foundation with 6 DOF. Furthermore, no prior study has done seven separate parametric investigations on the static analysis of rigid pavement.

The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).

Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

This study empirically examines the abovementioned research question based on data from China for the years 2011 to 2020. It uses audit report lag as a proxy for audit efficiency and the likelihood of annual report restatement as a proxy for audit quality. It adopts the propensity score matching and the two-stage OLS regression model to address the endogeneity issue led by firms’ innate complicated functions.

The findings show that when audit firms and their clients use AI separately, there's a positive link between AI use and audit report lag. However, when audit firms and clients use AI together, there's a negative link between AI use and audit report delays that enhance overall audit efficiency. Next, the authors observe a negative link between AI use and the likelihood of a restatement. Finally, the authors find that the association between AI adoption and audit quality is driven by increased audit effort lag. Results are consistent and robust to endogeneity tests and sensitivity analyses.

Findings can complement the audit quality and corporate governance literature by clarifying that external audit must evolve through digitalization and the incorporation of newly developed digital tools, such as AI.