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This paper aims to investigate the influence of “BroncoCut-X” (copper core-ZnCu50 coating) electrode on the machining of Ti-3Al-2.5V in view of its extensive use in aerospace and medical applications. The machining parameters are selected as Spark-off Time (ST_off), Spark-on Time (ST_on), Wire-speed (S_w), Wire-Tension (WT) and Servo-Voltage (S_v) to explore the machining outcomes. The response characteristics are measured in terms of material removal rate (MRR), average kerf width (KW) and average-surface roughness (SA).

Taguchi’s approach is used to design the experiment. The “AC Progress V2 high precision CNC-WEDM” is used to conduct the experiments with ϕ 0.25 mm diameter wire electrode. The machining performance characteristics are examined using main effect plots and analysis of variance. The grey-relation analysis and fuzzy interference system techniques have been developed to combine (called grey-fuzzy reasoning grade) the experimental response while Rao-Algorithm is used to calculate the optimal performance.

The hybrid optimization result is obtained as ST_off = 50µs, ST_on = 105µs, S_w = 7 m/min, WT = 12N and S_v=20V. Additionally, the result is compared with the firefly algorithm and improved gray-wolf optimizer to check the efficacy of the intended approach. The confirmatory test has been further conducted to verify optimization results and recorded 8.14% overall machinability enhancement. Moreover, the scanning electron microscopy analysis further demonstrated effectiveness in the WEDMed surface with a maximum 4.32 µm recast layer.

The adopted methodology helped to attain the highest machinability level. To the best of the authors’ knowledge, this work is the first investigation within the considered parametric range and adopted optimization technique for Ti-3Al-2.5V using the wire-electro discharge machining.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

A key meta-narrative of Employment Relations in the UK over recent decades has been that of labour market deregulation. However, governments have simultaneously introduced workplace rights legislation that juridified individual employment relationships. Within this process, employers and their representatives, Employers’ Organizations (EOs), are generally depicted as opposing the introduction of employment law or attempting to weaken its application. Contrary to this belief, our research identified a range of other responses to ask: how and why have EO responses varied?

This article draws on primary qualitative and quantitative data from three projects; one examined the totality of EOs in the UK while the others examined topic-specific behaviour of EOs and other actors. The main source is the first project and its 98 interviews with representatives of EOs and related organisations between 2013 and 2017.

We demonstrate that opposition is not the only EO response to individual employment law by identifying three others: compliance, advocating for law and going beyond legally stipulated requirements by promoting voluntary standards/best practice. The article argues that there are two explanations for this pattern. One is that individual EOs possess different sets of member interests, the other relates to differences in their organizational characteristics.

The article makes two contributions to the literature. One is that our identification of varying responses challenges more unitary accounts emphasising neoliberal and deregulatory patterns. The other lies in our identification of causal forces not previously identified. Both combine to illustrate how the neo-liberal order is not characterised by employer consensus as to regulation.

The purpose of this study is to identify important strategies and practices supporting inter-organizational learning (IOL) in integrated care. The two research questions ask how organizational network architectures can help involved organizations overcome the barriers of IOL in integrated care (RQ1) and what design recommendations can strengthen the processes of IOL in integrated care (RQ2).

This study applies a qualitative design to analyze an improvement initiative in a regional, integrated care service for elderly patients with multiple illnesses in Norway. An inductive thematic analysis for the triangulating of qualitative data from different sources was applied. Patterns within the data were organized into themes, categories and subcategories. No software was applied.

The identified characteristics of the organizational network architectures supporting IOL in integrated care in the case under study were: equality of the involved parties, shared goals, recognition of expertise and the abilities to coordinate, design IOL processes and make joint decisions (RQ1). The categories of practices supporting the process of IOL were: insight into complex realities, contradictions, iteration, motivation and prototypes (RQ2).

This study offers much-needed insight into a successful approach for IOL in integrated care. The results offer strategies to be considered when building organizational networks for the improvement of integrated care and relevant practices useful when designing IOL processes in such care services. We believe such knowledge has important implications for policymakers, frontline personnel, education, research and leaders.

The present numerical investigation examines the magnetohydrodynamic (MHD) double diffusion natural convection of power-law non-Newtonian nano-encapsulated phase change materials (NEPCMs) in a trapezoidal cavity.

The governing Navier-Stokes, energy and concentration equations based on the Cartesian curvilinear coordinates are solved using the collocated grid arrangement’s finite volume method. The in-house FORTRAN code is validated with the different benchmark problems. The NEPCM nanoparticles consist of a core-shell structure with Phase Change Material (PCM) at the core. The enclosure, shaped as a trapezoidal hollow, features a warmed (T_h) left wall and a cold (T_c) right wall. Various parameters are considered, including the power law index (0.6 ≤ n ≤ 1.4), Hartmann number (0 ≤ Ha ≤ 30), Rayleigh number (10⁴ ≤ Ra ≤ 10⁵) and fixed variables such as buoyancy ratio (Br = 0.8), Prandtl number (Pr = 6.2), Lewis number (Le = 5), fusion temperature (Θ_f = 0.5) and volume fraction (ϕ = 0.04).

The findings indicate a decrease in local Nusselt (Nu) and Sherwood (Sh) numbers with increasing Hartmann numbers (Ha). Additionally, for a shear-thinning fluid (n = 0.6) results in the maximum local Nu and Sh values. As the Rayleigh number (Ra) increases from 10⁴ to 10⁵, the structured vortex in the streamline pattern is disturbed. Furthermore, for different Ra values, an increase in n from 0.6 to 1.4 leads to a 67.43% to 76.88% decrease in average Nu and a 70% to 77% decrease in average Sh.

This research is for two-dimensioal laminar flow only.

PCMs represent a class of practical substances that behave as a function of temperature and have the innate ability to absorb, release and store heated energy in the form of hidden fusion enthalpy, or heat. They are valuable in these systems as they can store significant energy at a relatively constant temperature through their latent heat phase change.

As per the literature review and the authors’ understanding, an examination has never been conducted on MHD double diffusion natural convection of power-law non-Newtonian NEPCMs within a trapezoidal enclosure. The current work is innovative since it combines NEPCMs with the effect of magnetic field Double diffusion Natural Convection of power-law non-Newtonian NEPCMs in a Trapezoidal enclosure. This outcome can be used to improve thermal management in energy storage systems, increasing safety and effectiveness.

There are various uncertain and nonlinear problems in hydraulic legged robot systems, including parameter uncertainty, unmodeled dynamics and external disturbances. This study aims to eliminate uncertainties and improve the foot trajectory tracking control performance of hydraulic legged robots, a high-performance foot trajectory tracking control method based on fixed-time disturbance observers for hydraulic legged robots is proposed.

First, the robot leg mechanical system model and hydraulic system model of the hydraulic legged robot are established. Subsequently, two fixed-time disturbance observers are designed to address the unmatched lumped uncertainty and match lumped uncertainty in the system. Finally, the lumped uncertainties are compensated in the controller design, and the designed motion controller also achieves fixed-time stability.

Through simulation and experiments, it can be found that the proposed tracking control method based on fixed-time observers has better tracking control performance. The effectiveness and superiority of the proposed method have been verified.

Both the disturbance observers and the controller achieve fixed-time stability, effectively improving the performance of foot trajectory tracking control for hydraulic legged robots.

This chapter examines the explosion in International Humanitarian Law between the US Civil War and World War I. The primary foci are the Hague Conventions on land warfare and the Geneva Conventions for the sick and wounded. This body of treaties is the foundation of IHL and the modern laws of war. Most of central issues in the international laws of war emerge in this period.

This chapter provides a brief overview of the history of the laws of war up to the mid-1800s CE. It discusses the interconnection between social and historical forces, armies, and the laws that govern them.

Metal laser-powder-bed-fusion using laser-beam parts are particularly susceptible to contamination due to particles attached to the surface. This may compromise so-called technical cleanliness (e.g. in NASA RPTSTD-8070, ASTM G93, ISO 14952 or ISO 16232), which is important for many 3D-printed components, such as implants or liquid rocket engines. The purpose of the presented comparative study is to show how cleanliness is improved by design and different surface treatment methods.

Convex and concave test parts were designed, built and surface-treated by combinations of media blasting, electroless nickel plating and electrochemical polishing. After cleaning and analysing the technical cleanliness according to ASTM and ISO standards, effects on particle contamination, appearance, mass and dimensional accuracy are presented.

Contamination reduction factors are introduced for different particle sizes and surface treatment methods. Surface treatments were more effective for concave design features, however, the initial and resulting absolute particle contamination was higher. Results further indicate that there are trade-offs between cleanliness and other objectives in design. Design guidelines are introduced to solve conflicts in design when requirements for cleanliness exist.

This paper recommends designing parts and corresponding process chains for manufacturing simultaneously. Incorporating post-processing characteristics into the design phase is both feasible and essential. In the experimental study, electroless nickel plating in combination with prior glass bead blasting resulted in the lowest total remaining particle contamination. This process applied for cleanliness is a novelty, as well as a comparison between the different surface treatment methods.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.