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Argues that ethics and values are systemic realities and can be scientifically programmed in cybernetically oriented socio‐scientific systems. The case taken is of economic general equilibrium with possibilities of multiple equilibria. The treatment of ethics and values in this sense in economic theory makes them endogenous phenomena of socio‐economic reality. This substantive idea of ethics and values as endogenous phenomena in socio‐scientific systems is termed the principle of ethical endogeneity. Its social cybernetical possibilities are developed mathematically. While the mathematical treatment uses bilinear algebra for the formulation, greater importance may be seen in the scientific essence of the principle of ethical endogeneity applicable universally. This is particularly true of systems which need to be epistemologically unified.

Your company may find itself traveling down several different paths at once to reach its goals. The secret of success lies in making sure the roads are compatible. At one time, selecting the right options was a matter of chance. Today, finding the winning combination is almost a science.

The most frequently used attribute sampling plan in MIL‐STD 105 D. In cases, however, when the quality level of incoming lots is generally sufficiently good, MIL‐STD 105 D often leads to unnecessarily high sampling cost. This can be avoided by using α‐optimal sampling plans. The authors outline the α‐optimal sampling scheme along with a simple procedure to determine α‐optimal sampling plans at workshop level. These plans depend on three parameters which have to be estimated from recorded data. In this article the effects of estimation errors in these parameters are investigated.

This paper aims to investigate the scuffing load‐carrying capacity of three gear oils: a standard mineral lubricant containing extreme pressure and anti‐wear additives (M0) and two biodegradable saturated esters containing low toxicity additives (E1 and E2).

Four‐ball wear tests were performed, according to standard ASTM D4172. Results from the wear scar diameter and from ferrographic analysis of the test oil samples are presented and related to the lubricant properties. The physical, chemical and biodegradability properties of the lubricants are presented and compared.FZG gear scuffing tests were performed, according to standard DIN 51535, in order to evaluate the scuffing load‐carrying capacity of the two oils. Two reference tests were performed, A20/16.6/90 and A10/16.6/90.

Test results include scuffing load stage, maximum oil bath temperature, pinion weight loss and surface roughness measurement of the teeth flanks.

The paper provides information on the scuffing load‐carrying capacity of three gear oils.

In the process of cross-border mergers and acquisitions (M&A), the social capital of enterprises is dynamic. In this context, cross-cultural competence plays an important role and can affect the transformation process of social capital and further influence the realisation of M&A performance. However, there is still not enough research on the process of social capital transformation and corporate cross-cultural competence. This study aims to explore the influence mechanism of social capital and the cross-cultural competence of enterprises.

In this paper, four typical manufacturing M&A case studies were analysed and a grounded theoretical analysis process was used to explore the structure of cross-cultural competence and its impact on the dynamic process of social capital.

The results of this study imply that social capital experiences three stages of transformation in the process of M&A. There are also four dimensions of corporate cross-cultural competence, which are composed of various factors. These all affect the dynamic process of social capital through different influence mechanisms.

According to the results, a mechanism model was composed to determine how corporate cross-cultural ability affects the social capital process. This is of practical significance as it can enhance the performance of M&A integration in a cross-cultural context.

Special attention will be given in this part to the process of decline, which is to be seen as antipodal to development, and which nowadays is all too often neglected. By “decline” we mean here the decline of a whole society. But this definition is not yet sufficient to provide us with a very clear understanding. The statement that a whole society is in decline remains void of real meaning until we possess some concrete conception of what a “whole society” and the process of “decline” are. Since the meanings of both these terms are problematical, further explanation and closer precision are called for.

The variability of the results of a visual control is often high. This paper aims to propose a new tool to give information about what improvement actions can be carried out to reduce this variability.

The variability of a visual control can be measured by Kappa's Fleiss which measures the level of agreement between appraisers and experts. The R&R Gage is then classically used to give information about corrective actions which can be carried out in order to improve this level of agreement. The paper demonstrated that this information is not always sufficient.

By considering the two essential steps of a visual control (exploration and evaluation), the R2&E2 Gage proposed gives more precise information about the improvement actions to carry out to reduce the variability of a visual control. Repeatability and reproducibility, for detection and evaluation purposes, are considered separately.

This R2&E2 gage is one result of a European research program called INTERREG. The aim of this program, which brings together two laboratories from the University of Savoy and EPFL, two institutional partners (CTDEC and CETEHOR) and some Swiss and French industrial companies, is to create methodological support and the tools needed to improve the visual control of high added‐value products.

This R2&E2 gage has been used in six industrial companies involved in the European program INTERREG. Significant improvement of the visual control has been observed over a short time.

The paper fulfils an identified need of industrial firms to have efficient tools improving the visual control of their products.

Development of the electronic precision theodolite has led to the automation of 3‐D coordinate determination.

As soon as the words “planning” and “control” are mentioned, the word “forecasting” is sure to follow. Next come several important questions: Should forecasting be the special domain of experts, or become a management tool? Can management obtain accurate and mathematically valid projections without investing in special hardware or software? The answer is that the basic tools required to prepare sound forecasts are readily available in most companies today.

This paper aims to understand how the FUCAPE 120% Sustainable project promotes sustainable development in higher education. The project was conceived and implemented by FUCAPE Business School, a private higher education institution (HEI) specialised in business, located in Vitória, Espírito Santo, Brazil.

The approach of the study was qualitative research based on a case study. Data were collected through semi-structured interviews with 12 stakeholders involved in FUCAPE 120% Sustainable.

The results indicate that FUCAPE 120% Sustainable is a project formed from 18 sustainable actions incorporated on the campus of FUCAPE Business School. Most of the project’s actions are connected to the triple bottom line (TBL) and linked to sustainable development goals (SDGs), particularly SDG12 (responsible consumption and production), SDG13 (climate action) and SDG17 (partnerships for the goals).

This study contributes to the literature by extending information on sustainability in HEIs, focusing specifically on a business HEI.

This is an innovative project that can serve as a model for other HEIs, with due adaptations. As business HEIs do not usually have laboratories, they may be considered to have little effect on the environment. However, this study found that business HEIs can have a relevant impact on the environment, and the adoption of sustainable actions can minimise adverse effects.

Various sustainability projects and actions are developed and implemented by HEIs, but studies analysing the projects in business HEIs or studies linking the actions of the project to the TBL theory and SDGs are scarce. Sustainable business HEI-based projects may provide future managers a more inter-disciplinary and sustainable vision focused on the TBL and SDGs.