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This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor-network theory (ANT) perspective.

This study is a literature-based analysis of the calculative property and communicative dimension of accounting in EIs, using the concepts of calculability, assemblage and other related concepts from ANT to identify potentialities and limits of the roles of accounting in this sector.

While accounting infrastructure can influence social and environmental outcomes, it has not, as yet, led to ecologically and socially sustainable practices in EIs. Calculative properties and the communicative dimension of accounting infrastructure have capabilities to foster the phenomenon of “sustainability” in EIs by valuing, disclosing (reporting) and governing EIs towards a sustainable orientation. Conceptualizing sustainable EIs as a promissory economy, accounting infrastructure serves as a tool not only to represent past performance but also to enact the future: it helps to shape a sustainable future for the industry by informing and triggering behavioural decisions of EIs firms towards sustainable practices.

This conceptual paper is anticipated to stimulate future sustainability accounting research. The research agenda discussed in this paper can be used to enrich our understanding of the role of accounting in sustainability.

This paper charts a direction for future research by interpreting the role of sustainability accounting within networks of sociotechnical relations, using ANT concepts which attach importance to the dualism of nature and society. Conceptualizing sustainability accounting and reporting as an infrastructure, which draws more attention to the relationality characteristic of accounting, the study goes beyond the traditional interpretation of accounting as a mediation device and draws on a contemporary view of accounting by invoking the dynamic relation between accounting and society, in the context of EIs.

Amidst unpredictable and turbulent periods, such as the COVID-19 pandemic, service organization’s responses are required to be innovative, adaptable and resilient. The purpose of this study is to explore the utilization of both reconfiguration and transformational strategies as instruments for cultivating resilience and advancing sustainability in service organizations.

The study examines a proposed resilience model using fuzzy logic. The research also used a semantic differential scale to capture nuanced and intricate attitudes. Finally, to augment the validity of the resilience model, a measurement scale was formulated using business mathematics and expert opinions.

Although investing in resilience training can help organizations gain control and maintain their operations in times of crisis, it may not directly help service organizations understand the external turmoil, seek available resources or create adaptive remedies. Conversely, high levels of reconfiguration and transformation management vigour empower a service organization’s revolutionary, malleable vision, organizational structure and decision-making processes, welcoming talented and innovative employees to enhance capabilities during crises.

The resilience model bestows a comprehensive understanding of the pertinence of building resilience for service organizations identifying the antecedents that influence the adoption of these strategies and introduces a range of theoretical perspectives that empowers service organizations to conceptualize and plan for building resilience. The research guides service organizations to become more resilient to external shocks and adapt to changing circumstances by diversifying their offerings, optimizing their resources and adopting flexible work arrangements. The study elaborates on the enhancement of resilience, increasing innovation, improving efficiency and enhancing customer satisfaction for service organizations to remain competitive and contribute to positive social and economic outcomes through the adoption of both reconfiguration and transformational strategies.

The study also guides the service organizations to become more resilient to external shocks and adapt to changing circumstances by diversifying their offerings, optimizing their resources and adopting flexible work arrangements. Rapid innovation and business model innovation are essential components, enabling service organizations to foster a culture of innovation and remain competitive. In addition, the adoption can lead to improved financial performance, job creation and economic growth, contributing to positive social and economic impacts.

The resilience model bestows a comprehensive understanding of the pertinence of building resilience for service organizations. It identifies the antecedents that influence the adoption of these strategies and introduces a range of theoretical perspectives that empowers service organizations to conceptualize and plan for building resilience. The research also provides a foundation for further investigation into the effectiveness of these strategies and their impact on organizational performance and sustainability. By better preparing service organizations for disruptions and uncertainties, this research triggers ameliorated organizational performance and sustainability.

Within the realm of the service industry, the present investigation has undertaken the development, quantification and scrutiny of both resilience and tenacity. In addition, it has delved into the intricate dynamics surrounding the influencing factors and antecedents that bear upon resilience, elucidating their consequential impact on the operational performance and outlook of service-oriented organizations. The findings derived from this research furnish valuable insights germane to enhancing operational efficacy and surmounting impediments within the sector.

Michael Buckland's works have spanned theoretical, historical and practice-oriented foci and genre. This article focuses on some of his theoretical-historical works that span over 20 years, which demonstrate a reading and critique of European Documentation in terms of what has been called “Documentality.” This turn to a philosophy of information called “Documentality” marks the moment of “neo-documentation.” This article surveys this moment in Buckland's works by reading his articles “Information as Thing,” “What is a ‘Document’?”, and “Documentality Beyond Documents.” It shows the transition from Documentation as a philosophy of information as representation to Documentality as a philosophy of information as function and performance. Some concepts and works of Bruno Latour are used to illuminate this transition from Documentation to Documentality. Implications and further research directions are discussed at the end.

Conceptual and historical analyses.

The article follows a neo-documentalist transition in Buckland's works in the thinking of documents from an Otletian representationalist epistemology (“Documentation”) to a functionalist and performative epistemology (“Documentality”) for documents.

This is a conceptual work on a limited corpus in Buckland's oeuvre. It has a limited discussion of Documentality in the works of other writers, namely the works of Bernd Frohmann and Maurizio Ferraris.

The article points to historical shifts in the study of documents in Library and Information Science.

Documentality critically and materially studies documents in sociotechnical information management systems and elsewhere.

This work highlights the importance of the above works and the importance of the neo-documentalist perspective of Documentality.

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

A model for calculating the global overpressure time history of a single cloud detonation from overpressure time history of discrete positions in the range of single cloud detonation is to be proposed and verified. The overpressure distribution produced by multiple cloud detonation and the influence of cloud spacing and fuel mass of every cloud on the overpressure distribution are to be studied.

A calculation method is used to obtain the global overpressure field distribution after single cloud detonation from the overpressure time history of discrete distance to detonation center after single cloud detonation. On this basis, the overpressure distribution produced by multi-cloud under different cloud spacing and different fuel mass conditions is obtained.

The results show that for 150 kg fuel, when the spacing of three clouds is 40 m, 50 m, respectively, the overpressure range of larger than 0.1 MPa is 5496.48 mˆ2 and 6235.2 mˆ2, which is 2.89 times and 3.28 times of that of single cloud detonation. The superposition effect can be ignored when the spacing between the three clouds is greater than 60 m. In the case of fixed cloud spacing, once the overpressure forms continuous effective superposition, the marginal utility of fuel decreases.

A model for calculating the global overpressure time history of a single cloud detonation from overpressure time history of discrete positions in the range of single cloud detonation is proposed and verified. Based on this method, the global overpressure field of single cloud detonation is reconstructed, and the superimposed overpressure distribution characteristics of three cloud detonation are calculated and analyzed.

The purpose of this paper is to create optimally located Facilitation Centers on this tourist circuit, evaluated through network analysis, thus creating an effective linkage between tourism and economic activities of the craftsmen who are the custodians of the cultural heritage of Puri.

The craft villages lying in and around this tourist circuit are surveyed to establish socio-economic condition of artisans, significance of the craft and spatial distribution of craft villages and the willingness of artisans to travel closer to the transport spine. Network analysis is used to assess the suitability of Facilitation Center location using travel time and distance as parameters. Finally, the sustainability of the Facilitation Centers is evaluated using a cost-benefit analysis (CBA).

The Facilitation Centers can be spatially developed at the strategic locations to expand tourist market. This will help in leveraging the economic benefits of tourism to a marginalized rural artisan community by creating a sustainable model.

The focus on festival can help to protect local cultural traditions, develop tourism and promote the economic, social and cultural developments of the destination. Dispersal strategies adopted aim to increase visitors' satisfaction with the product and thus entice them to stay longer in the destination.

A new type of variable damping viscous damper is developed to meet the settings of different damping parameter values at different working stages. Its main principle and design structure are introduced, and the two-stage and multi-stage controllable damping methods are proposed.

The theoretical calculation formulas of the damping force of power-law fluid variable damping viscous damper at elongated holes are derived, aiming to provide a theoretical basis for the development and application of variable damping viscous dampers. For the newly developed variable damping viscous damper, the dynamic equations for the seismic reduction system with variable damping viscous dampers under a multi-degree-of-freedom system are established. A feasible calculation and analysis method is proposed to derive the solution process of time history analysis. At the same time, a program is also developed using Matlab. The dynamic full-scale test of a two-stage variable damping viscous damper was conducted, demonstrating that the hysteresis curve is complete and the working condition is stable.

Through the calculation and analysis of examples, the results show that the seismic reduction effect of high and flexible buildings using the seismic reduction system with variable damping viscous dampers is significant. The program developed is used to analyze the seismic response of a broadcasting tower using a variable damping TMD system under large earthquakes. The results indicate that the installation of variable damping viscous dampers can effectively control the maximum inter-story displacement response of TMD water tanks and can effectively consume seismic energy.

This method can provide a guarantee for the safe and effective operation of TMD in wind and vibration control.

The transient loads on the spherical hybrid sliding bearings (SHSBs) rotor system during the process of accelerating to stable speed are related to time, which exhibits a complex transient response of the rotor dynamics. The current study of the shaft center trajectory of the SHSBs rotor system is based on the assumption that the rotational speed is constant, which cannot truly reflect the trajectory of the rotor during operation. The purpose of this paper truly reflects the trajectory of the rotor and further investigates the stability of the rotor system during acceleration of SHSBs.

The model for accelerated rotor dynamics of SHSBs is established. The model is efficiently solved based on the fourth-order Runge–Kutta method and then to obtain the shaft center trajectory of the rotor during acceleration.

Results show that the bearing should choose larger angular acceleration in the acceleration process from startup to the working speed; rotor system is more stable. With the target rotational speed increasing, the changes in the shaft trajectory of the acceleration process are becoming more complex, resulting in more time required for the bearing stability. When considering the stability of the rotor system during acceleration, the rotor equations of motion provide a feasible solution for the simulation of bearing rotor system.

The study can simulate the running stability of the shaft system from startup to the working speed in this process, which provides theoretical guidance for the stability of the rotor system of the SHSBs in the acceleration process.

The purpose of this study is to explore the transient characteristics of mixed-flow pumps during startup process.

This study uses a full-flow field transient calculation method of mixed-flow pump based on a closed-loop model.

The findings show the hydraulic losses and internal flow characteristics of the piping system during the start-up process.

Large computational cost.

Improve the accuracy of current numerical simulation results in transient process of mixed-flow pump.

Simplify the setting of boundary conditions in the transient calculation.

The purpose of this study is to extensively explore the vehicular network paradigm, challenges faced by them and provide a reasonable solution for securing these vulnerable networks. Vehicle-to-everything (V2X) communication has brought the long-anticipated goal of safe, convenient and sustainable transportation closer to reality. The connected vehicle (CV) paradigm is critical to the intelligent transportation systems vision. It imagines a society free of a troublesome transportation system burdened by gridlock, fatal accidents and a polluted environment. The authors cannot overstate the importance of CVs in solving long-standing mobility issues and making travel safer and more convenient. It is high time to explore vehicular networks in detail to suggest solutions to the challenges encountered by these highly dynamic networks.

This paper compiles research on various V2X topics, from a comprehensive overview of V2X networks to their unique characteristics and challenges. In doing so, the authors identify multiple issues encountered by V2X communication networks due to their open communication nature and high mobility, especially from a security perspective. Thus, this paper proposes a trust-based model to secure vehicular networks. The proposed approach uses the communicating nodes’ behavior to establish trustworthy relationships. The proposed model only allows trusted nodes to communicate among themselves while isolating malicious nodes to achieve secure communication.

Despite the benefits offered by V2X networks, they have associated challenges. As the number of CVs on the roads increase, so does the attack surface. Connected cars provide numerous safety-critical applications that, if compromised, can result in fatal consequences. While cryptographic mechanisms effectively prevent external attacks, various studies propose trust-based models to complement cryptographic solutions for dealing with internal attacks. While numerous trust-based models have been proposed, there is room for improvement in malicious node detection and complexity. Optimizing the number of nodes considered in trust calculation can reduce the complexity of state-of-the-art solutions. The theoretical analysis of the proposed model exhibits an improvement in trust calculation, better malicious node detection and fewer computations.

The proposed model is the first to add another dimension to trust calculation by incorporating opinions about recommender nodes. The added dimension improves the trust calculation resulting in better performance in thwarting attacks and enhancing security while also reducing the trust calculation complexity.