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This paper aims to stimulate discussion.

The paper is a personal reflection and is not a research paper; there is not therefore a design or methodology that was used in its writing.

While it may initially appear that a strength-based approach is incompatible with safeguarding adults, it can be a valuable long-term tool in supporting adults who have been abused or self-neglected.

The piece is a personal reflection and therefore not based on research but it does highlight the need for further research to develop tools to facilitate the interface between safeguarding and a strengths-based approach.

The need to recognise when a strengths-based approach is and is not appropriate in safeguarding adults.

The author is not aware of a similar consideration of the interface between safeguarding adults practice and a strengths-based approach.

Understanding the effect of process parameters on interfaces and interfacial bonding between two materials during multi-material additive manufacturing (MMAM) is crucial to the fabrication of high-quality and strong multi-material structures. The purpose of this paper is to conduct an experimental and statistical study to investigate the effect of process parameters of soft and hard materials on the flexural behavior of multi-material structures fabricated via material extrusion-based MMAM.

Sandwich beam samples composed of a soft core and hard shells are fabricated via MMAM under different printing conditions. A design of experiments is conducted to investigate the effect of the print speed and nozzle temperature on the flexural behavior of soft-hard sandwich beams. Analysis of variance and logistic regression analysis are used to analyze the significance of each process parameter. The interfacial morphology of the samples after the flexural tests is characterized. Thermal distributions during the MMAM process are captured to understand the effect of process parameters on the flexural behavior based on inter-bonding formation mechanisms.

Experimental results show that the soft-hard sandwich beams exhibited two different failure modes, including shell failure and interfacial failure. A transition of failure modes from interfacial failure to shell failure is observed as the nozzle temperatures increase. The samples that fail because of interfacial cracking exhibit a pure adhesive failure because of weak interfacial fracture properties. The samples that fail because of shell cracking exhibit a mixed adhesive and cohesive failure. The flexural strength and modulus are affected by the nozzle temperature for the hard material and the print speeds for both hard and soft materials significantly.

This paper first investigates the effect of process parameters for soft and hard materials on the flexural behavior of additively manufactured multi-material structures. Especially, the ranges of the selected process parameters are distinct, and the effect of all possible combinations of the process parameters on the flexural behavior is characterized through a full factorial design of experiments. The experimental results and conclusions of this paper provide guidance for future research on improving the interfacial bonding and understanding the failure mechanism of multi-material structures fabricated by MMAM.

Traditionally, it has been held that strong attitudes are a result of the conscious cognitive process of elaboration where one engages in effortful issue-relevant thinking. The purpose of this work is to show that attitude strength can follow from processes not just limited to elaboration – as a function of certain embodied states. This work examines bodily manipulations that could alter perceptions about the quality of the information describing a target (e.g. notion of “hard/soft” evidence), and, finds that such an embodiment leads one to have strong attitudes toward the target object. This work proposes an attitude-rehearsal-based mechanism to explain the phenomenon.

This work has relied on lab experiments as a methodology – undergraduate students and American residents served as participants. There is a pre-registered study included as well.

This work shows that strong attitudes can result from processes not just limited to elaboration, as a function of certain embodied states. This paper examines bodily manipulations that could alter perceptions about the quality of information describing the target (e.g. notion of “hard vs soft”; “converging vs diverging” information), and, find that such an embodiment leads one to have strong attitudes toward the target. This paper consistently observed that the bodily manipulations influence attitude accessibility, a direct and operational indicator of attitude strength. This paper further validates an attitude-rehearsal-based mechanism to explain the observed phenomenon.

While much work has investigated the impact of embodiment on attitudes, little attention has been paid to whether, and, how embodied states can impact the “strength” of the attitude without impacting the attitude itself – to the knowledge, this paper is the first to document this. Moreover, traditionally, it has been held that strong attitudes are a result of the conscious cognitive process of elaboration where one engages in effortful issue-relevant thinking. This work however shows that attitude strength can follow from processes not just limited to elaboration – as a function of certain embodied states.

PolyJet technology allows printing complex multi-material composite configurations using Voxel digital designs' capability, thus allowing rapid prototyping of 3D printed structural parts. This paper aims to investigate the processing and mechanical characteristics of composite material configurations formed from soft and hard materials with different distributions and sizes via voxel digital print design.

Voxels are extruded representations of pixels and represent different material information similar to each pixel representing colors in digital images. Each geometric region of a digitally designed part represented by a voxel can be printed with a different material. Multi-material composite part configurations were formed and rapidly prototyped using a PolyJet printer Stratasys J750. A design of experiments composite part configuration of a soft material (Tango Plus) within a hard material matrix (Vero Black) was studied. Composite structures with different hard and soft material distributions, but at the same volume fractions of hard and soft materials, were rapidly prototyped via PolyJet printing through developed Voxel digital printing designs. The tensile behavior of these formed composite material configurations was studied.

Processing and mechanical behavior characteristics depend on materials in different regions and their distributions. Tensile characterization obtained the fracture energy, tensile strength, modulus and failure strength of different hard-soft composite systems. Mechanical properties and behavior of all different composite material systems are compared.

Tensile characteristics correlate to digital voxel designs that play a critical role in additive manufacturing, in addition to the formed material composition and distributions.

Results clearly indicate that multi-material composite systems with various tensile mechanical properties could be created using voxel printing by engineering the design of material distributions, and sizes. The important parameters such as inclusion size and distribution can easily be controlled within all slices via voxel digital designs in PolyJet printing. Therefore, engineers and designers can manipulate entire morphology and material at each voxel level, and different prototype morphologies can be created with the same voxel digital design. In addition, difficulties from AM process with voxel printing for such material designs is addressed, and effective digital solutions were used for successful prototypes. Some of these difficulties are extra support material or printing the part with different dimension than it designed to achieve the final part dimension fidelity. Present work addressed and resolved such issued and provided cyber based software solutions using CAD and voxel discretization. All these increase broad adaptability of PolyJet AM in industry for prototyping and end-use.

Polyurea is an elastomeric two-phase co-polymer consisting of nanometer-sized discrete hard (i.e. high glass transition temperature) domains distributed randomly within a soft (i.e. low glass transition temperature) matrix. A number of experimental investigations reported in the open literature clearly demonstrated that the use of polyurea external coatings and/or internal linings can significantly increase blast survivability and ballistic penetration resistance of target structures, such as vehicles, buildings and field/laboratory test-plates. When designing blast/ballistic-threat survivable polyurea-coated structures, advanced computational methods and tools are being increasingly utilized. A critical aspect of this computational approach is the availability of physically based, high-fidelity polyurea material models. The paper aims to discuss these issues.

In the present work, an attempt is made to develop a material model for polyurea which will include the effects of soft-matrix chain-segment molecular weight and the extent and morphology of hard-domain nano-segregation. Since these aspects of polyurea microstructure can be controlled through the selection of polyurea chemistry and synthesis conditions, and the present material model enables the prediction of polyurea blast-mitigation capacity and ballistic resistance, the model offers the potential for the “material-by-design” approach.

The model is validated by comparing its predictions with the corresponding experimental data.

The work clearly demonstrated that, in order to maximize shock-mitigation effects offered by polyurea, chemistry and processing/synthesis route of this material should be optimized.

This paper aims to derive insights about optimal managerial compensation and firm capital structure in unionized firms.

This paper uses applied game theory to address problems of CEO motivation in companies with unionized workforces.

Managers can use high levels of debt and costly bankruptcy to win wage concessions from workers. Alternatively, workers can obstruct management in the detection of poor work. CEO compensation that encourages rent sharing may reduce union hostility and associated deadweight losses. Shareholder value may be maximized by CEO incentive contracts with limited upsides, lower levels of pay, and some entrenchment protections.

This is the only study to use applied game theory to look at how CEO pay and capital structure affects the productivity of a unionized workforce.

Purpose – This chapter presents a framework useful in conducting multicountry marketing and advertising research. For the purpose of illustrating the series of steps involved in conducting such investigations, a six-country study examining global consumer culture positioning (GCCP) is presented. The suggested steps are relevant for the exploration of a wide variety of marketing- and advertising-related topics.

Methodology/approach – Steps essential to a well-planned research design are addressed in detail, including: theory identification, stimuli selection, hypotheses formulation, measurement development, country selection, fictitious ad development, survey design, cross-national data equivalence, and hypotheses testing. Particular attention is given to construct specification (in this case for soft-sell and hard-sell advertising appeals) and fictitious ad development. General consumers in six countries responded to the ads. Specific procedures for validating formative constructs and testing their cross-country equivalency are suggested.

Findings – The chapter provides practical recommendations for conducting cross-cultural research. These recommendations are likely to prove useful to both researchers conducting multicountry investigations, and to instructors teaching graduate-level courses in international marketing and advertising research.

Originality/value of paper – Multicountry research requires a series of challenging decisions. Although a well-planned research design is particularly essential in a cross-cultural setting, little attention has been given in providing researchers and instructors with methodological recommendations. This chapter is intended to be a useful reference for these audiences.

Stuebs et al. (2021, p. 38) note that soft skills “are essential for accountants to carry out their moral agency role in society.” Indeed, calls for aspiring accounting professionals to have well-developed soft skills have been ongoing for decades (American Accounting Association [Bedford] Committee on Future Structure, Content, and Scope of Accounting Education, 1986; Accounting Education Change Commission, 1990; Albrecht & Sack, 2000; Big 8 White Paper, 1989; Lawson et al., 2014; Pathways Commission, 2012). Despite these calls, the development of accounting students’ soft skills remains elusive (Fogarty, 2019; Rebele & St. Pierre, 2019). Perhaps this is not surprising as a commonly accepted, profession-specific definition of the term is lacking, as is consensus about the corresponding capabilities comprising accounting professionals’ soft skills. Instead, those in the accounting profession have treated the term soft skills much the way Justice Potter Stewart famously described hard-core pornography: “I know it when I see it” (Jacobellis v. Ohio 1964, p. 197). The problem, of course, is that such a description is individualistic and can lead to conflicts and inconsistencies not only in identifying the phenomenon (Baskin, 2018; Goldberg, 2010) but, more importantly, particularly in the case of soft skills, in taking steps to foster its development and measuring changes in it. Thus, understanding the term soft skills and its fundamental capabilities is a necessary prerequisite to the development of the soft skills deemed critical for future accounting professionals. In this chapter, the authors advance that understanding by developing an accounting-specific definition for soft skills and identifying a set of capabilities that comprise soft skills applicable to accounting professionals. The authors also discuss the implications of the work and conclude by recommending soft skills in accounting be referred to as professional competencies.

This paper presents the main findings of an empirical study that investigates the effects of the “soft” and “hard” criteria of total quality management (TQM) in four ISO 9001 certified small and medium‐sized enterprises (SME) in Trinidad and Tobago (T&T).

The study adopted an ethnographic research approach, and used the analytic hierarchy process (AHP) to determine the extent to which these criteria were implemented at the point of ISO 9001 certification. By complementing the literature review, a hierarchy framework of TQM implementation via ISO 9001 was developed. The framework comprised three levels of criteria, sub‐criteria and elements which determine the effectiveness of TQM implementation in SME. Inputs from 16 evaluators including senior executives and representatives from the studied companies were invited. The combined opinions from evaluators were used to identify and prioritize these criteria and components.

The results showed that the “soft” criteria were implemented less than the “hard” criteria in SME. The AHP findings supplement the body of knowledge existing in compliance requirements of ISO 9001 and provide insights on how SME perceive the importance of “soft” versus “hard” criteria in TQM implementation. These findings highlight the need to align SMEs' prevailing quality culture with top management and considers it as one of the focal compliance requirements for future revisions of the ISO 9001:2000 Standard.

Because of the ethnographic nature of the study, it was possible to obtain data from only four SME.

SME in T&T may apply the findings of the empirical research to design, implement and continually improve their quality management system

This paper makes a contribution to the body of knowledge in the field of quality management in a region where such work is limited. It adds value by empirically measures TQM implementation by determining the extent to which its criteria is implemented in ISO 9001 certified SME.

The purpose of this paper is to provide an assessment of soft law as a technique for repressive and preventive anti-money laundering control (hereinafter AMLC).

This article focuses heavily on understanding the nature of international anti-money laundering (AML) law-making process. The approach towards this question is interdisciplinary and looks at the treaty and non-treaty AML obligations through a prism of two theoretical lenses (legal positivism and liberal/legal process theory) to explain the role of soft law in the area.

Current international effort to combat money laundering (ML) is fragmented (as evident in the enormous variety of law-making processes), despite the role of soft law. Part of the problem is the divergent nature of domestic criminal legislation, which is reflected in the choice of predicate crime and a lack of procedural rule to identify and enforce the law at the state level. To address the limit of current efforts, the paper will propose a uniform codification of AML law directed by a more representative body or commission of experts offering means of restating, clarifying and revising the law authoritatively and systematically.

The research is focused mainly on the theoretical issues relating to the subject of ML and less on any empirical case study.

The paper will focus on the role of soft law as a technique for repressive and preventive AMLC. Based on current analyses of the role of soft law as an alternative to hard law or as a complement to hard law (leading to greater cooperation), it attempts to outline the possible advantages and disadvantages that soft law could have in the context of AMLC. For example, the use of soft law promotes harmonisation of international AML standards through the Financial Action Task Force, while the role of the FATF remains unclear in international law. This is important for the purpose of responsibility, as the law on state responsibility clearly states when a State is responsible, in the event of a breach, and the consequence in international law.

The implication of the paper is that it contributes to the on-going debate about the increasingly role of soft law-making in international law.

The research perspective to the study of ML is theoretical and focuses on the nature of the law.