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In this study, AlCoCrFeNi–Cu (Cu-based) and AlCoCrFeNi–Ti (Ti-based) high entropy alloys (HEAs) were fabricated using a direct blown powder technique via laser additive manufacturing on an A301 steel baseplate for aerospace applications. The purpose of this research is to investigate the electrical resistivity and oxidation behavior of the as-built copper (Cu)- and titanium (Ti)-based alloys and to understand the alloying effect, the HEAs core effects and the influence of laser parameters on the physical properties of the alloys.

The as-received AlCoCrFeNiCu and AlCoCrFeNiTi powders were used to fabricate HEA clads on an A301 steel baseplate preheated at 400°C using a 3 kW Rofin Sinar dY044 continuous-wave laser-deposition system fitted with a KUKA robotic arm. The deposits were sectioned using an electric cutting machine and prepared by standard metallographic methods to investigate the electrical and oxidation properties of the alloys.

The results showed that the laser power had the most influence on the physical properties of the alloys. The Ti-based alloy had better resistivity than the Cu-based alloy, whereas the Cu-based alloy had better oxidation residence than the Ti-based alloy which attributed to the compositional alloying effect (Cu, aluminum and nickel) and the orderliness of the lattice, which is significantly associated with the electron transportation; consequently, the more distorted the lattice, the easier the transportation of electrons and the better the properties of the HEAs.

It is evident from the studies that the composition of HEAs and the laser processing parameters are two significant factors that influence the physical properties of laser deposited HEAs for aerospace applications.

Unconventional machining processes, particularly ultrasonic vibration cutting (UVC), can overcome such technical bottlenecks. However, the precise mechanism through which UVC affects the in-service functional performance of advanced aerospace materials remains obscure. This limits their industrial application and requires a deeper understanding.

The surface integrity and in-service functional performance of advanced aerospace materials are important guarantees for safety and stability in the aerospace industry. For advanced aerospace materials, which are difficult-to-machine, conventional machining processes cannot meet the requirements of high in-service functional performance owing to rapid tool wear, low processing efficiency and high cutting forces and temperatures in the cutting area during machining.

To address this literature gap, this study is focused on the quantitative evaluation of the in-service functional performance (fatigue performance, wear resistance and corrosion resistance) of advanced aerospace materials. First, the characteristics and usage background of advanced aerospace materials are elaborated in detail. Second, the improved effect of UVC on in-service functional performance is summarized. We have also explored the unique advantages of UVC during the processing of advanced aerospace materials. Finally, in response to some of the limitations of UVC, future development directions are proposed, including improvements in ultrasound systems, upgrades in ultrasound processing objects and theoretical breakthroughs in in-service functional performance.

This study provides insights into the optimization of machining processes to improve the in-service functional performance of advanced aviation materials, particularly the use of UVC and its unique process advantages.

Intangible capital (IC) is an important factor for economic growth and firm performance. The role IC has played has become even more crucial in recent decades, possibly influencing debt capacity and default risk assessment. This paper studies how entrepreneurial and employee-based IC affects financial leverage.

Employer–employee unbalanced panel data provided by Statistics Finland that refer to Finnish small and medium-sized enterprises (SMEs) are used. Intangibles are measured with an expenditure-based method. Employee-based IC and entrepreneurial knowledge are used to explain debt financing in SMEs.

The findings imply that IC-intensive firms have less debt capacity due to weak pledgeability and asymmetric information between borrower and lender. Entrepreneurs with managerial or financial knowledge increase the firm's debt capacity compared to other entrepreneurs, especially in knowledge-intensive services (KIS). One explanation is that the entrepreneurs are more competent in negotiating with lenders as the entrepreneurs possess better financial skills. Entrepreneurs with technical knowledge decrease the firm's debt capacity in all industries.

While some earlier research focused on the IC–financial leverage relationship, hardly any study has looked at entrepreneurial IC. This paper provides new insights by including entrepreneurial IC alongside employee-based IC.

Schools have a significant role in ensuring children's wellbeing as children spend a lot of time at school. Students need to have an active role in their learning and an opportunity to participate in issues concerning wellbeing and studying. This research examines students' wellbeing in an innovative learning environment. The classroom is built with professionals, teachers and students (aged 9). The authors call it Learning Ground.

Students' wellbeing was measured with smart device application for a six-week period. Students answered the questionnaire with a Likert scale of five (very poor – excellent) responses. Two weeks during the six weeks research period, students were able to use digital study aids, EEG-biosensor headsets, to observe the effectiveness of their learning, defined by NeurSky app. The EEG-biosensors enabled students to use a tool to recognise their own learning factors during the lessons. The effectiveness was available to students via tablets all the time.

The students at the Learning Ground are satisfied with wellbeing and the environment support for students' wellbeing experience is notable. They have “good vibes” before and after the school day. When wearing EEG-headsets “study aids”, which enabled them to observe their learning via tablets at lessons, the wellbeing experience in the mornings even increased.

Schools need to be visionaries concerning 21st century learning and children's wellbeing. Building flexible learning environments and bringing innovative technologies into schools to provide active support for students will enable 21st century learning. Wellbeing of children should become first when developing the future schools.

Robotic process automation (RPA) has recently emerged as a technology focusing on the automation of repetitive, frequent, voluminous and rule-based tasks. Despite a few practical examples that document successful RPA deployments in organizations, evidence of its economic benefits has been mostly anecdotal. The purpose of this paper is to present a step-by-step method to RPA investment appraisal and a business case demonstrating how the steps can be applied to practice.

The methodology relies on design science research (DSR). The step-by-step method is a design artefact that builds on the mapping of processes and modelling of the associated costs. Due to the longitudinal nature of capital investments, modelling uses discounted cashflow and present value methods. Empirical grounding characteristic to DSR is achieved by field testing the artefact.

The step-by-step method is comprised of a preparatory step, three modelling steps and a concluding step. The modelling consists of compounding the interest rate, discounting the investment costs and establishing measures for comparison. These steps were applied to seven business processes to be automated by the case company, Estate Blend. The decision to deploy RPA was found to be trivial, not only based on the initial case data, but also based on multiple sensitivity analyses that showed how resistant RPA investments are to changing circumstances.

By following the provided step-by-step method, executives and managers can quantify the costs and benefits of RPA. The developed method enables any organization to directly compare investment alternatives against each other and against the probable status quo where many tasks in organizations are still carried out manually with little to no automation.

The paper addresses a growing new domain in the field of business process management by capitalizing on DSR and modelling-based approaches to RPA investment appraisal.

Prefabricated products are continually entering the building construction market; yet, the decision to use prefabricated products in a construction project is based mostly on personal preferences and the evaluation of direct costs. Researchers and practitioners have debated appropriate measurement systems for evaluating the impacts of prefabricated products and for comparing them with conventional on-site construction practices. The more advanced, cost–benefit approach to evaluating prefabricated products often inspires controversy because it may generate inaccurate results when converting non-monetary effects into costs. As prefabrication may affect multiple organisations and product subsystems, the method used to decide on production methods should consider multiple direct and indirect impacts, including nonmonetary ones. Thus, this study aims to develop a multi-criteria method to evaluate both the monetary and non-monetary impacts of prefabrication solutions to facilitate decision-making on whether to use prefabricated products.

Drawing upon a literature review, this research suggests a multi-criteria method that combines the choosing-by-advantage approach with a cost–benefit analysis. The method was presented for validation in focus group discussions and tested in a case involving a prefabricated bathroom.

The analysis indicates that the method helps a project’s stakeholders communicate about the relative merits of prefabrication and conventional construction while facilitating the final decision of whether to use prefabrication.

This research contributes a method of evaluating the monetary and non-monetary impacts of prefabricated products. The research underlines the need to evaluate the diverse benefits and sacrifices that stakeholder face when considering production methods in construction.

The purpose of this study is to describe primary health-care managers’ perceptions of management competencies at different management levels in digital health services using the management competency assessment program as a framework.

A secondary analysis study involving 21 semi-structured individual interviews was conducted among Finnish primary health-care managers at different management levels (frontline, middle and senior). The deductive framework method was used to analyze the data.

Similarities and differences were found in management competencies between different levels of management. Competencies related to the use of digitalization were highlighted by managers at all management levels. Managers at all management levels were involved in developing digital solutions and supporting employees in using digital solutions in their work. Frontline and middle managers emphasized more issues related to day-to-day management and communication with employees, whereas senior managers highlighted the management of large entities.

In the secondary analysis, data were used for purposes other than originally intended. Therefore, the data are subject to limitations of the methodology applied and should be transferred to other contexts with caution.

Identifying the management competencies needed to manage digital health services is important to target managers’ training according to needs in the future.

The results could be used to develop the management of digital health services, as well as improve digital health services and their deployment.

Previous literature mostly examined managers’ informatics competencies and paid little attention to other management competencies. This study discusses more broadly the management competencies that digital health services require from managers at different levels of management.

The objective of this research is to investigate the capabilities of the ChatGPT GPT-4 model, a form of artificial intelligence (AI), in comparison to human experts in the context of construction project risk management.

Employing a mixed-methods approach, the study draws a qualitative and quantitative comparison between 16 human risk management experts from Finnish construction companies and the ChatGPT AI model utilizing anonymous peer reviews. It focuses primarily on the areas of risk identification, analysis, and control.

ChatGPT has demonstrated a superior ability to generate comprehensive risk management plans, with its quantitative scores significantly surpassing the human average. Nonetheless, the AI model's strategies are found to lack practicality and specificity, areas where human expertise excels.

This study marks a significant advancement in construction project risk management research by conducting a pioneering blind-review study that assesses the capabilities of the advanced AI model, GPT-4, against those of human experts. Emphasizing the evolution from earlier GPT models, this research not only underscores the innovative application of ChatGPT-4 but also the critical role of anonymized peer evaluations in enhancing the objectivity of findings. It illuminates the synergistic potential of AI and human expertise, advocating for a collaborative model where AI serves as an augmentative tool, thereby optimizing human performance in identifying and managing risks.

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.

This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.

This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.

A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.

Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.

The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.