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In the theoretical derivation of the anisotropic model of the woven fabric, Kilby (1963) achieved the symmetric anisotropy model. Yet, in practice, the warp behavior of a woven fabric is rarely identical to the weft behavior, even in the case of plain weave fabric of identical yarns in both warp and weft directions because of the manufacturing process. The closed form analytic solution of the asymmetric anisotropic behaviour is very difficult to find for real fabric, due to its nonlinear properties. Therefore, it is important to derive an efficient and accurate method to approximate the nonlinear fabric anisotropy. This paper discusses the issue of incorporating the tensile fabric properties and the bias angle effect into a bilinear stress-strain model. The stress-strain relationship is divided into two regions, below and above the elastic limit. Within each region, a basis function, based on three data points, is used to approximate the angular effect. The advantages of this method include: (1) its simplicity, (2) robust 2-step lookup operation to obtain the answer, (3) full coverage of both linear and nonlinear elastic regions, and (4) ability to achieve high degree of accuracy with only three data points.

3D Braiding is a very important technique in the manufacturing of textile composites. Conventionally, the simulation of a 3D braid can easily be achieved by simulating each crosssectional. In this article, a recursive technique is presented. Formal proof of all the key properties of the recursive representation of the 3D braid is included. A performance analysis is also presented to show that this recursive method is more cost effective in simulating the yam path of any particular yam than the conventional method.

The fashion industry is facing environmental sustainability issues. Among the principles of the "4Rs", namely, "reduce," "recycle," "reuse," and "renew," the reducing of the demand for raw material and manufacturing of garments is a better potential candidate of success because the recycling, reusing and renewing of used garments or textiles typically involve another form of energy usage, such as manpower or chemicals rather than efforts put forth by consumers. Naturally, consumers prefer to save the planet without any sacrifice on their part. In this article, a solution is proposed to reduce the usage of raw material while maintaining the same level of choice for fashion styles. The central idea of the solution is based on the fact that a piece of garment is made up of components. New styles can be created if these components are replaced. In theory, such a solution is technically feasible. However, if consumers are not ready to adopt this solution or unwilling to pay higher prices, the proposed solution cannot be commercially implemented. A feasible market segment has been identified and their willingness to spend is reported. Finally, the concerns of the proposed solution will also be discussed with a future plan.

Pattern design is a transformation process from the design sketch to the final production pattern. In order to computerize such a process, a mathematical model is indispensable. When a garment is decomposed into components of pattern pieces, this decomposition process can be modelled by using semi‐group. Presents the construction of this semi‐group structure, which is called the abelian pattern semi‐group, and the associated lattice structure with proofs and examples. Illustrates the interpretation and application of this algebraic model with the optimal control problem of the production line.

The aim of the paper is to examine the various aspects of the 1MDB scandal including the extent and types of corruption that occurred and the action taken to deal with them. In doing this, the paper seeks to identify the reasons for the scandal and the lessons that can be learnt to avoid such a scandal in Malaysia and elsewhere in the future.

The research for the paper is based on evidence from court hearings, reports of watchdog and regulatory agencies, media reports, and various articles and books written about 1MDB.

The paper shows that most of the scandal involved embezzlement, bribery, false declarations and bond mispricing relating to extensive borrowing by 1MDB, and entailed a global network of shell companies and individuals through which the illicit money was passed. It also shows weak governance in 1MDB, poor internal controls within banks, the failure of watchdog and enforcement bodies to take the necessary action partly due to political control over them, and overall the lack of political will to deal with the scandal.

The paper builds on the findings of other papers and books written on the 1MDB scandal. It does this by linking the corruption to the borrowings of 1MDB, the international network of money-laundering and bribery through which illicit money flowed, and the poor internal controls in the organisation. It also builds on previous research by highlighting the failure of banks to identify money-laundering and of watchdog and enforcement bodies to deal with the corruption. A further value of the paper is to identify the lessons that can be learnt about combatting corruption on such a scale.

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within the newer research areas under the microscope of the community involved, technical textiles focuses on new, ‘smart’ garments and the initiatives in this field in both the UK and the international community at large. Covers this subject at length.

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Looks at the eighth published year of the ITCRR and the research, from far and near, involved in this. Muses on the fact that, though all the usual processes are to the fore, the downside part of the industry is garment making which is the least developed side. Posits that the manufacture of clothing needs to become more technologically advanced as does retailing. Closes by emphasising support for the community in all its efforts.

This paper investigates the impact of the PricewaterhouseCoopers (PwC) merger in Australia on existing and potential clients of the new merged firm. From prior theory it is expected that some existing clients may have an incentive to switch away from a newly merged firm as the same larger firm now audits close competitors once audited by separate firms. Prior theory also suggests that another group of potential clients should be attracted to the newly merged firm where the merger enhances or creates industry specializations. The expectation is that in both of these instances there will be increased switching activity associated with the newly merged audit firm. Contrary to expectations, a significantly lower level of switching behaviour was observed for the newly merged firm compared with that of the other Big 5 firms, suggesting that an advantage of enhanced specialization may not be the attraction of new clients but the retention of existing clients. When comparing the nature of the switches, some support was found for the view that the switches to the new firm were likely to be in enhanced areas of specialization, but no evidence was found to suggest that close competitors would switch away from this firm. The greater rate of retention of clients compared with other Big 5 firms was not associated with a more competitive audit pricing policy.