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The installation of industrial robots requires security barriers, a costly, time-consuming exercise. Collaborative robots may offer a solution; however, these systems only comply with safety standards if operating at reduced speeds. The purpose of this paper is to describe the development and implementation of a novel security system that allows human–robot coexistence while permitting the robot to execute much of its task at nominal speed.

The security system is defined by three modes: a nominal mode, a coexistence mode and a gravity compensation mode. Mode transition is triggered by three lasers, two of which are mechanically linked to the robot. These scanners create a dynamic envelope around the robot and allow the detection of operator presence or environmental changes. To avoid velocity discontinuities between transitions, the authors propose a novel time scaling method.

The paper describes the system’s mechanical, software and control architecture. The system is demonstrated experimentally on a collaborative robot and is compared with the performance of a state-of-art security system. Both a qualitative and quantitative analysis of the new system is carried out.

The mode transition method is easily implemented, requires little computing power and leaves the trajectories unchanged. As velocity discontinuities are avoided, motor wear is reduced. The execution time is substantially less than a commercial alternative. These advantages can lead to economic benefits in high-volume manufacturing environments.

This paper proposes a novel system that is based on industrial material but can generate dynamic safety zones for a collaborative robot.

The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role of accountants therein.

This paper analyses profit calculation in a public social housing organization that experienced New Public Management (NPM). Participant observations, archives and interviews inform the study over three years, enabling access to day-to-day practices.

This study examines a trial of strength that revisited long-existing profitability and cost calculations. Accountants held competing views of how to treat labour costs. Some were anti-programme during a trial of incompatibility, while others were programme defenders. The authors also provide evidence of the stability of an established network and its resistance to the claims of an adversary spokesperson in a trial of strength. The concept of trial of incompatibility proved helpful in showing how the actor networks within OMEGA played out the tension between profit orientation and the social mission of offering affordable dwellings.

The paper provides rare qualitative data on the significant and complex role of calculative costing choices in determining intra-organizational profitability and its interference with the inherent social mission of the organization.

The authors suggest that profitability calculations are influenced not only by economic context but also by different views of organizational actors regarding how to calculate profit. These calculations would benefit from a more detailed and explicit documentation of reasons for choices made, given the potential for different and, in principle, equally valid approaches. The authors provide further evidence of the complexity of the public social housing sector.

This research points to a departure from the mission of public social housing in the face of NPM reforms and further questions the compatibility of a profit orientation with the provision of affordable dwellings.

The findings show intra-accounting variation regarding a specific element of profit calculation (labour costs) relating to the organization’s wider mission and status.