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Through this study, four different types of woven fabric structures were created by using cotton/banana blends with a 70:30 ratio by varying the weaving specifications. This study aims to investigate the comfort and mechanical properties of these woven materials.

Taguchi L16 experimental design (5 factors and 4 levels) with response surface methodology tool was used to optimize mechanical and comfort characteristics. The yarn samples used in this study are cotton/banana with a blend ratio of 70:30. Fabric type (A), grams per square metre (GSM; B), yarn count (C), fabric thickness (D) and cloth cover factor (E) are the chosen process characteristics.

The highest tensile strength and tearing strength of the cotton/banana blended fabric samples were obtained as 326.3 N and 90.3 k.gf/cm, respectively. Similarly, the highest thermal conductivity and overall moisture management capacity values were found to be 0.6628 and 3.06 W/mK X10⁻⁴, respectively. The optimized process parameters for obtaining maximum mechanical properties were using canvas fabric structure, 182 GSM, 36^s Ne yarn count, 0.48 mm fabric thickness and 23.5 cloth cover factor. Similarly, the optimized process parameters for obtaining maximum comfort properties were achieved using a twill fabric structure, 182 GSM, 32^s Ne yarn count, 0.4 mm fabric thickness and 23 cloth cover factor.

In contrast to synthetic fabrics, banana fibre and its blended materials are significant ecological solutions for apparel and functional clothing. Products made from banana fibre are a sustainable and green alternative to conventional fabrics. Banana fibre obtained from the pseudostem of the plant has an appearance similar to ramie and bamboo fibres. Numerous studies showed that banana fibre could absorb significant moisture and be spun into yarn through ring and rotor spinning technology. On the other hand, this fibre can be easily combined with cotton, jute, wool and synthetic fibre. The present utilization of pseudostem of banana plant fibre is very minimal. This type of research improves the usability of bananas their blended fabrics as apparel and functional wear.

Small and medium enterprises (SMEs) significantly contribute to economic growth, development, exports and employment of the nations. To maintain competitiveness in today's market, SMEs must explore and identify enablers to enhance their digital transformation process. This paper aims to shed light on some essential enablers SMEs can use to implement digital resilience successfully.

The quantitative assessment and validation of the enablers have been done using powerful and novel techniques, namely, the Delphi method, “fuzzy interpretive structural modelling” (F-ISM) method and “cross-impact matrix multiplication applied to classification (MICMAC)” analysis. The F-ISM model is developed using the information drawn from digital transformation experts and practitioners involved in the digital transformation process for SMEs. Furthermore, the F-ISM model provides four paths to complete the pathway to digital resilience.

The F-ISM and MICMAC analysis revealed four ways to enhance the digital transformation process in SMEs. These enterprises can utilise these path assessments to become digitally resilient in the present dynamic scenario. To enhance digital resilience among SMEs, the study identified ten enablers. Among these, “management competencies” was the most crucial, followed by “knowledge management” and “monitoring and controlling”.

The present study is limited in that the data used to develop the models were collected from a small group of industry experts whose opinions may not exhibit the comprehensive views of the population.

The findings can help SMEs enhance the digital transformation process by taking up different pathways to integrate the various enablers of digital resilience depending on resource availability.

The results indicate the most critical and influential enablers for enhancing digital resilience among SMEs. This research can be valuable to academicians, industry practitioners and researchers for guiding their future work.

Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment.

This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens.

The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability.

This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined.