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The localized strain softening behaviour of concrete has been modelled by two approaches: (i) the stiffness degrading model based on the total stress‐strain constitutive relationship, and (ii) the tangent softening model based on the incremental stress‐strain relationship. The models are implemented using a new softening initiation criterion proposed for application in multi‐dimensional finite element analysis. Parametric analyses on plain concrete beams, tested experimentally by other researchers, have been carried out to investigate the required numerical efforts, the mesh objectivity, and the energy dissipation characteristics of the structures. The stiffness degrading model is very stable even when applied with relatively coarse finite element meshes. However, the computational demand of this model is relatively high. The combination of a total stress‐strain constitutive relationship to compute the element responses, and an incremental relationship to formulate the stiffness matrix, appears to be computationally efficient and stable, provided that adequately refined finite element mesh is used to model the structure.

The purpose of this paper is to discuss different attempts that have been made to bridge the digital divide in Bangladesh, with special focus on the Community Information Centers (CICs), which are playing a unique and innovative role in reducing the digital gap.

The paper is a case study and is based on a survey method for collecting information through telephone (outbound call center). Besides these, internet, personal visits (as a project member) and other secondary sources such as research reports, Grameenphone internal reports, articles are used.

This paper highlights the existing initiatives which are bridging the break to build digital Bangladesh and focuses on how CIC is bridging the divide.

This study will usher a new era for its internal values and the findings can be used by the advisory committees. The outcome of this study may, however, empower policy makers to make a decision and it is suggested that discussion and further writings are needed to bridge the digital divide in Bangladesh.

This paper is one of the very few studies which focus on the prospects of Community Information Centers in Bangladesh, particularly breaking the digital discrimination between rural and urban areas.

This study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in dysfunctional audit behavior (DAB).

This study uses an experiment that manipulates peer team member behavior (DAB present or DAB absent) and superior preference (efficiency or effectiveness). Students enrolled in a graduate accounting course, proxying for inexperienced staff auditors, receive an internal control sample selection task. Participants assess the likelihood that a typical staff auditor would engage in DAB or non-DAB.

First, staff auditors with a peer team member who engages in DAB are more likely to engage in DAB. Second, staff auditors who have a superior with a preference toward efficiency are more likely to engage in DAB. Finally, when considered simultaneously, the effect of the superior's preference on the likelihood of staff auditors engaging in DAB is not different for staff auditors, subject to a peer engaging in DAB versus those subject to a peer who engaged in a non-DAB.

This study uses a hypothetical audit team, a written script of team member communication, and students proxying for inexperienced staff auditors. As such, future studies might consider improving the realism of the team setting, the manner in which a message is portrayed, and implications at higher levels within the audit team hierarchy.

Team interactions contribute to the prevalence of DAB within the profession. Specifically, inexperienced auditors are influenced by the behavior of peer and superior team members and this may be one cause of the prevalence of DAB within the profession. As such, future firm considerations could include well-structured mentorship programs and rewards structures.

This study adds to the audit team literature by investigating the influence of audit team dynamics on staff auditors' behaviors. This paper extends the current audit team literature, that is mostly focused on supervisor–subordinate relationships, by investigating social influences from peers and superiors. This study's findings inform public accounting firms of areas in which personnel may negatively affect audit quality through intra-team interactions.