Comparing the strength of auditing and reporting standards and investigating their predictors in Europe and Asia

The World Economic Forum conducted an opinion survey to determine the strength of auditing and reporting standards (SARS) in 133 countries. It then assigned a score for SARS to each country as one of its global competitive indices. This is a unique dataset on SARS at country level. Using this dataset, this paper compares SARS scores for 72 countries (41 European and 31 Asian). A multi-phase regression analysis is employed to empirically investigate the predictors of SARS using five sub-models. Findings from the study support existing theory and add new findings to the auditing and reporting literature at a regional level. It suggests that there are nine predictors of SARS which are similar for both Europe and Asia but with different magnitude. In Asia the efficiency of the legal framework and the size of the foreign export market are also significant predictors of SARS compared to Europe.

Recycled glass as a partial replacement for fine aggregate in structural concrete -effects on compressive strength

Waste management is becoming a major issue for communities worldwide. Glass, being nonbiodegradable, is not suitable for addition to landfill, and as such recycling opportunities need to be investigated. Due to the high material consumption of the construction industry, the utilisation of waste glass as a partial replacement for fine aggregate in structural concrete is particularly attractive. This project aimed to determine the level of glass replacement resulting in optimal compressive strength. Three concrete samples were tested at 7 and 28 days, for glass replacement proportions of 15, 20, 25, 30 and 40%. Compressive strength was found to increase up to a level of 30%, at which point the strength developed was 9% and 6% higher than the control after 7 and 28 days respectively. This demonstrates that concrete containing up to 30% fine glass aggregate exhibits higher compressive strength development than traditional concrete.

Influence of vibration resistance training on knee extensor and plantar flexor size, strength, and contractile speed characteristics after 60 days of bed rest

Spaceflight and bed rest (BR) result in loss of muscle mass and strength. This study evaluated the effectiveness of resistance training and vibration-augmented resistance training to preserve thigh (quadriceps femoris) and calf (triceps surae) muscle cross-sectional area (CSA), isometric maximal voluntary contraction (MVC), isometric contractile speed, and neural activation (electromyogram) during 60 days of BR. Male subjects participating in the second Berlin Bed Rest Study underwent BR only [control (CTR), n = 9], BR with resistance training (RE; n = 7), or BR with vibration-augmented resistance training (RVE; n = 7). Training was performed three times per week. Thigh CSA and MVC torque decreased by 13.5 and 21.3%, respectively, for CTR (both P < 0.001), but were preserved for RE and RVE. Calf CSA declined for all groups, but more so (P < 0.001) for CTR (23.8%) than for RE (10.7%) and RVE (11.0%). Loss in calf MVC torque was greater (P < 0.05) for CTR (24.9%) than for RVE (12.3%), but not different from RE (14.8%). Neural activation at MVC remained unchanged in all groups. For indexes related to rate of torque development, countermeasure subjects were pooled into one resistance training group (RT, n = 14). Thigh maximal rate of torque development (MRTD) and contractile impulse remained unaltered for CTR, but MRTD decreased 16% for RT. Calf MRTD remained unaltered for both groups, whereas contractile impulse increased across groups (28.8%), despite suppression in peak electromyogram (12.1%). In conclusion, vibration exposure did not enhance the efficacy of resistance training to preserve thigh and calf neuromuscular function during BR, although sample size issues may have played a role. The exercise regimen maintained thigh size and MVC strength, but promoted a loss in contractile speed. Whereas contractile speed improved for the calf, the exercise regimen only partially preserved calf size and MVC strength. Modification of the exercise regimen seems warranted.

Persisting side-to-side differences in bone mineral content, but not in muscle strength and tendon stiffness after anterior cruciate ligament reconstruction

Tendon stiffness may be involved in limiting peak musculoskeletal forces and thus may constitute an upper limit for bone strength. The patellar tendon bone (PTB) graft, which is harvested from the patellar tendon during surgical reconstruction of the anterior cruciate ligament (ACL), is an ideal scenario to test this hypothesis. Eleven participants were recruited who had undergone surgical reconstruction of the ACL with a PTB graft 1-10 years prior to study inclusion. As previously reported, there was no side-to-side difference in thigh muscle cross-sectional area, in maximum voluntary knee extension torque, or in patellar tendon stiffness, suggesting full recovery of musculature and tendon. However, in the present study bone mineral content (BMC), assessed by peripheral quantitative computed tomography, was lower on the operated side than on the control side in four regions studied (P = 0·0019). Differences were less pronounced in the two sites directly affected by the operation (patella and tibia epiphysis) when compared to the more remote sites. Moreover, significant side-to-side differences were found in BMC in the trabecular compartment in the femoral and tibial epiphysis (P = 0·004 and P = 0·047, respectively) with reductions on the operated side, but increased in the patella (P = 0·00016). Cortical BMC, by contrast, was lower on the operated side at all sites except the tibia epiphysis (P = 0·09). These findings suggest that impaired recovery of BMC following ACL reconstruction is not because of lack of recovery of knee extensor strength or patellar tendon stiffness. The responsible mechanisms still remain to be determined.

Bone strength and density via pQCT in post-menopausal osteopenic women after 9 months resistive exercise with whole body vibration or proprioceptive exercise

OBJECTIVES: In order to better understand which training approaches are more effective for preventing bone loss in post-menopausal women with low bone mass, we examined the effect of a nine-month resistive exercise program with either an additional whole body vibration exercise (VIB) or balance training (BAL). METHODS: 68 post-menopausal women with osteopenia were recruited for the study and were randomised to either the VIB or BAL group. Two training sessions per week were performed. 57 subjects completed the study (VIB n=26; BAL n=31). Peripheral quantitative computed tomography (pQCT) measurements of the tibia, fibula, radius and ulna were performed at baseline and at the end of the intervention period at the epiphysis (4% site) and diaphysis (66% site). Analysis was done on an intent-to-treat approach. RESULTS: Significant increases in bone density and strength were seen at a number of measurement sites after the intervention period. No significant differences were seen in the response of the two groups at the lower-leg. CONCLUSIONS: This study provided evidence that a twice weekly resistive exercise program with either additional balance or vibration training could increase bone density at the distal tibia after a nine-month intervention period in post-menopausal women with low bone mass.

Greater association of peak neuromuscular performance with cortical bone geometry, bone mass and bone strength than bone density : a study in 417 older women

BACKGROUND: We evaluated which aspects of neuromuscular performance are associated with bone mass, density, strength and geometry. METHODS: 417 women aged 60-94years were examined. Countermovement jump, sit-to-stand test, grip strength, forearm and calf muscle cross-sectional area, areal bone mineral content and density (aBMC and aBMD) at the hip and lumbar spine via dual X-ray absorptiometry, and measures of volumetric vBMC and vBMD, bone geometry and section modulus at 4% and 66% of radius length and 4%, 38% and 66% of tibia length via peripheral quantitative computed tomography were performed. The first principal component of the neuromuscular variables was calculated to generate a summary neuromuscular variable. Percentage of total variance in bone parameters explained by the neuromuscular parameters was calculated. Step-wise regression was also performed. RESULTS: At all pQCT bone sites (radius, ulna, tibia, fibula), a greater percentage of total variance in measures of bone mass, cortical geometry and/or bone strength was explained by peak neuromuscular performance than for vBMD. Sit-to-stand performance did not relate strongly to bone parameters. No obvious differential in the explanatory power of neuromuscular performance was seen for DXA aBMC versus aBMD. In step-wise regression, bone mass, cortical morphology, and/or strength remained significant in relation to the first principal component of the neuromuscular variables. In no case was vBMD positively related to neuromuscular performance in the final step-wise regression models. CONCLUSION: Peak neuromuscular performance has a stronger relationship with leg and forearm bone mass and cortical geometry as well as proximal forearm section modulus than with vBMD.

The good lives model: a strength-based approach to forensic rehabilitation

The aim of the research was to explore whether the Good Lives Model (GLM) of offender rehabilitation could enhance the manner in which forensic rehabilitation is undertaken. The results were encouraging but suggested that greater attention to the wider system is required for full and effective implementation of the GLM.

Simultaneous improvement in the strength and corrosion resistance of Al via high-energy ball milling and Cr alloying

The corrosion resistance and mechanical properties of nanocrystalline aluminium (Al) and Al-20. wt.%Cr alloys, synthesized by high-energy ball milling followed by spark plasma sintering, were investigated. Both alloys exhibited an excellent combination of corrosion resistance and compressive yield strength, which was attributed to the nanocrystalline structure, extended solubility, uniformly distributed fine particles, and homogenous microstructure induced by high-energy ball milling. This work demonstrates the possibilities of developing ultra-high strength Al alloys with excellent corrosion resistance, exploiting conventionally insoluble elements or alloying additions via suitable processing routes.

Effect of cooling rate on phase transformations in a high-strength low-alloy steel studied from the liquid phase

The phase transformation and precipitation in a high-strength low-alloy steel have been studied over a large range of cooling rates, and a continuous cooling transformation (CCT) diagram has been produced. These experiments are unique because the measurements were made from samples cooled directly from the melt, rather than in homogenized and re-heated billets. The purpose of this experimental design was to examine conditions pertinent to direct strip casting. At the highest cooling rates which simulate strip casting, the microstructure was fully bainitic with small regions of pearlite. At lower cooling rates, the fraction of polygonal ferrite increased and the pearlite regions became larger. The CCT diagram and the microstructural analysis showed that the precipitation of NbC is suppressed at high cooling rates, and is likely to be incomplete at intermediate cooling rates.

Weathering, fibre strength and colour properties of processed white cashmere

Weathering refers to the degradation of wool fibres that occur during growth from exposure of the fleece to sunlight, water and air. Weathering damage to Merino wool reduces quantities of fibre that are harvested, reduces length in both raw and processed wools, reduces spinning performance and dyeing outcomes. This work aimed to aimed to quantify if and to what extent weathering occurred in 38 lots of commercial dehaired white cashmere and cashmere top sourced from traditional and new origins of production and the extent of any association between weathering and tensile strength properties of the dehaired cashmere and cashmere top. The cashmere was tested for physical properties, bundle tenacity and extension, tristimulus values brightness (Y) and yellowness (Y-Z) and reflectance. Dye uptake was used as an index of weathering. Linear models, relating to weathering, bundle tenacity and Y-Z were fitted to origin and other objective measurements. Mean attributes (range) were: mean fibre diameter, 17.0 μm (13.5–21.3 μm); bundle tenacity of tops, 10.3 cN/tex (8.3–12.9 cN/tex), for dehaired fibre, 10.1 cN/tex (9.1–11.4 cN/tex). Stain uptake varied from 0.92 to 6.34 mg/g fibre indicating a six-fold variation in the extent of weathering. Both the extent of weathering and the bundle tenacity of commercial lots of cashmere were affected by the origin of the cashmere. Increased weathering reduced bundle tenacity, bundle extension, increased the yellowness and reduced reflectance of white cashmere. Bundle tenacity of cashmere declined as fibre diameter variability increased from 20 to 22.5%. For the samples tested, the cashmere from China, Mongolia, Afghanistan and Iran showed more weathering than cashmere from Australia, New Zealand and the USA. The differences in the extent of weathering and of bundle tenacity between cashmere from different origins were of commercial significance.

Properties and automotive applications of advanced high-strength steels (AHSS)

Advanced high-strength steels (AHSS) are a class of steel used primarily in sheet form for automotive structures. The microstructures of the types of steel in this classification were initially multiphase, with ferrite as the dominant phase; however, grades introduced more recently have been fully martensitic or based on austenite. This chapter initially introduces the requirements of an automotive body structure, then the different classes of AHSS that have been used in the automotive industry and their typical characteristic tensile properties. The specific properties that are required for steel used in automotive body structures are subsequently described, including formability and crash behaviour. Finally, some of the current and future trends in the development of new steel grades are discussed.

Tuning the mechanical and morphological properties of self-assembled peptide hydrogels via control over the gelation mechanism through regulation of ionic strength and the rate of pH change

Hydrogels formed by the self-assembly of peptides are promising biomaterials. The bioactive and biocompatible molecule Fmoc-FRGDF has been shown to be an efficient hydrogelator via a π-β self-assembly mechanism. Herein, we show that the mechanical properties and morphology of Fmoc-FRGDF hydrogels can be effectively and easily manipulated by tuning both the final ionic strength and the rate of pH change. The increase of ionic strength, and consequent increase in rate of gelation and stiffness, does not interfere with the underlying π-β assembly of this Fmoc-protected peptide. However, by tuning the changing rate of the system's pH through the use of glucono-δ-lactone to form a hydrogel, as opposed to the previously reported HCl methodology, the morphology (nano- and microscale) of the scaffold can be manipulated.

Assessment of bond strength in CFRP retrofitted beams under marine environment

Carbon fibre reinforced polymer (CFRP) sheet has gained its popularity to retrofit civil structures which is bonded externally, typically on the soffit of a beam. In this study, the bond between carbon fibre reinforced polymer (CFRP) and concrete is improved by modifying the property of commercial epoxy and compared against normal epoxy. The deterioration in bond strength was produced by placing the beam into salt water under wet dry cycles. Also, a model is proposed to determine the bond strength from flexural test and compared against the available bond strength models which are typically obtained from pull out test. This proposed model shows promising results in terms of predicting the bond strength from flexural test. In addition, a strength reduction factor is introduced to incorporate the effect of wet dry cycles to predict the long term behaviour. It is found that the modified epoxy enhance the ductile property and bond strength.

Influence of fill gap on flexural strength of parts fabricated by curved layer fused deposition modeling

Rapid Prototyping Techniques (RPT) have evolved over the last decade. Novel RP techniques are being developed to improve the overall properties of parts manufactured using RPT. One such technique is the Curved layer fused deposition modeling (CLFDM) which has been developed based on the conventional Fused Deposition Modeling (FDM) technique. The CLFDM technique has gained significant amount of attention as a result of its advantages such as increased flexural strength, reduction of the stair-stepping effect and the reduction in the number of layers, especially for thin shell-like structures. This paper studies the effects of fill gap (FG) on flexural strength and bead dimension, middle-plane cross section profiles and the fracture surface and compares the results to parts made using the traditional planar layer-by-layer approach. Also, in the end some meaningful and interesting future study areas both in hardware design and software development for the CLFDM are proposed.