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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Due to the environmental issues caused by petroleum lubricants used in lubrication, the concept of creating various bio-lubricants requires research globally. Thus, this study aims to develop, characterize and test the base ficus carica oil (fig oil) for its ethylene vinyl acetate copolymer (EVA) and sodium dodecylbenzene sulfonate (SDBS) content.

The sample characterization was done using the Fourier transmission infrared spectrum, whereas the morphologies of the EVA, SDBS particles and lubricated surfaces were carried out under scanning electron microscope equipment. To ensure the homogeneity of the solution (base oil and additives), the formulations were subjected to the sonication process. The anti-friction and anti-wear properties of EVA and SDBS particles as lubricant additives were investigated using a ball on a flat high-frequency reciprocating rig tribo-tester.

According to the findings, the base oil’s anti-friction and anti-wear capabilities can be greatly enhanced by the additions. revealed that the best results were obtained when 1.2% EVA + 2% SDBS was applied for the examination of wear (597.8 µm) and friction coefficient (0.106). Commercial references were used, nevertheless, and the results were excellent. This is because the particles in the contact area during lubrication have strong solubility and quickly penetrate the contact zone. The lubricating mechanisms were explained by a tribological model of the EVA + SDBS and SDBS particles.

The coefficient of friction and wear reduction caused by the use of the additives will certainly enhance system performance and protect the machine components from excessive wear that could cause damage or failure.

The originality and uniqueness of this work are officially affirmed by the authors. The authors’ autonomous and original contribution to the development of sustainable lubrication is represented in this work. To the best of the authors’ knowledge, no other study has been published or made publicly available that duplicates the precise scope and goals of our research, and this conclusion is based on a thorough literature assessment.

This paper aims to analyze the economic-financial performance (EFP) and value creation (VC) in the Brazilian construction industry.

Based on the theories of strategy and finance, a quantitative-qualitative, descriptive and explanatory and applied study was carried out, contrasting the performance of the Direcional company and the civil construction industry – both listed on the Brazilian Stock Exchange and the Over-the-Counter Market (B3)

The analysis of the EFP in the Brazilian construction industry shows that EZTEC, Helbor, Trisul and Direcional were the companies with the best EFP in the period. The analysis of the Economic Value Added (EVA®, henceforth EVA), as a VC metric and basis for assessing the relative technical efficiency score by Data Envelopment Analysis (DEA®, henceforth DEA), revealed that the companies Direcional, EZTEC, MRV and CR2 were considered efficient throughout the period covered. The multicriteria methodology for empirical testing of the EFP and VC allowed not only contrasts Direcional's results with the other companies of the construction industry but also offered a complementary tool for comparative analysis of enterprises of different sizes, structures and realities.

Regardless of any contextual limitations, from a theoretical point of view, the research not only helps fill the research gap aforementioned but also expands knowledge on the topic and demonstrates how this multi-criteria methodology (integrating DEA and EVA) can be used to assess EFP and VC in addition to traditional tools. However, this new approach evaluates, at the same time, corporate and sectorial effectiveness by contrasting the efficiency and efficacy (simultaneously) in the generation of performance and value of a company in relation to the industry.

Significant implications for managerial practice could be noted by offering a tool to improve company performance and creating a competitive benchmarking process for analysts, investors, managers, financing agencies, shareholders, policymakers and business owners, as well as organizations and sectors in similar situations – who need to assess the EFP and VC holistically and improve their decision-making processes.

The uniqueness and innovation of this research come from the original multi-criteria methodology developed, applied and validated for analysis of EFP and VC. This methodology was operationalized through DEA applied to the companies' EVA, making it possible to compare corporate results and those of the whole industry in a balanced way – an unexplored issue in the literature, especially in emerging economies, opening several avenues for future research.

Este artículo tiene como objetivo analizar el desempeño económico-financiero (DEF) y la creación de valor (CV) en la industria de la construcción brasileña.

Con base en las teorías de estrategia y finanzas, se realizó un estudio cuanti-cualitativo, descriptivo, explicativo y aplicado, contrastando el desempeño de la empresa Direcional y de la industria de la construcción civil, ambas cotizadas en la Bolsa y Mercado Extrabursátil Brasileña (B3).

El análisis de la DEF en la industria de la construcción brasileña muestra que EZTEC, Helbor, Trisul y la Direcional fueron las empresas con el mejor desempeño en el período. El análisis del Valor Económico Agregado (en adelante EVA), como métrica de CV y base para evaluar el puntaje de eficiencia técnica relativa mediante Análisis Envolvente de Datos (en adelante DEA), reveló que las empresas Direcional, EZTEC, MRV y la CR2 se consideraron eficientes durante todo el período cubierto. La metodología multicriterio para pruebas empíricas de la DEF y CV permitió no sólo contrastar los resultados de la Direcional con los de otras empresas del sector de la construcción, sino que también ofreció una herramienta complementaria para el análisis comparativo de empresas de diferentes tamaños, estructuras y realidades.

La singularidad y la innovación de esta investigación provienen de la metodología original multicriterio desarrollada, aplicada y validada para el análisis de DEF y CV. Esta metodología fue operacionalizada a través de DEA aplicado al EVA de las empresas, permitiendo comparar los resultados corporativos y los de toda la industria de manera equilibrada – un tema inexplorado en la literatura, especialmente en las economías emergentes, abriendo varias vías para futuras investigaciones.

Independientemente de las limitaciones contextuales, desde un punto de vista teórico, la investigación no solo ayuda a llenar el vacío mencionado anteriormente, sino que también amplía el conocimiento sobre el tema y demuestra cómo esta metodología multicriterio (integrando DEA y EVA) puede utilizarse para evaluar el DEF y CV además de las herramientas tradicionales. Sin embargo, este nuevo enfoque evalúa, al mismo tiempo, la efectividad corporativa y sectorial contrastando la eficiencia y eficacia (simultáneamente) en la generación de desempeño y valor de una empresa en relación con la industria.

Se podrían observar implicaciones significativas para la práctica gerencial al ofrecer una herramienta para mejorar el desempeño de la empresa y crear un proceso de evaluación comparativa competitivo para analistas, inversionistas, gerentes, agencias financieras, accionistas, formuladores de políticas y propietarios de negocios, así como organizaciones y sectores en situaciones similares, que necesitan evaluar el DEF y el CV de manera integral y mejorar sus procesos de toma de decisiones.

This paper attempts to examine the impact of merger on the stock returns and economic value added (EVA) of acquiring firms to know if the mergers are successful corporate restructuring strategies for the firms.

In total, 108 Indian firms are studied using paired sample t-test and Wilcoxon signed rank test for comparing the EVA of acquiring firms in short, medium and long term after merger. The effect of merger announcements on stock returns is analyzed by way of event study. An event window of −20 to +20 is taken and an estimation window of 256 (-276 -20) days is used in the study.

The authors find that mergers lead to significant improvement in the EVA of acquiring firms. However, the increase in financial performance and EVA is witnessed only in long term. The authors did not find any significant impact of merger announcement on the stock returns of acquiring firms.

The study is a first of study's kind, which evaluates both short-term (using event study methodology) and long-term (using EVA) impact of value addition to an acquirer after Merger & Acquisition (M&A). The study contributes to existing literature on the signaling theory of announcement of M&As and synergy gain theory of completed M&As by providing evidence from the context of an emerging market like India.

The purpose of this paper is to investigate the performance of bio-based lubricants (BBL), namely, palm mid-olein (PMO) enriched with an antioxidant agent, tertiary-butylhydroquinone (TBHQ) and a viscosity improver, ethylene-vinyl acetate (EVA), in journal bearing (JB) applications.

Samples of the BBL were prepared by blending it with TBHQ and EVA at various blending ratios. The oxidative stability (OS) and viscosity of the BBL samples were examined using differential scanning calorimetry and a viscometer, respectively. Meanwhile, their performance in JB applications was evaluated through the use of a JB test rig with a 0.5 length-to-diameter ratio at various operating conditions.

It was found that the combination of PMO + TBHQ + EVA demonstrated a superior oil film pressure and load-carrying capacity, resulting in a reduced friction coefficient and a smaller attitude angle compared to the use of only PMO or VG68. However, it was observed that the addition of TBHQ and EVA to the PMO did not have a significant impact on the minimum oil film thickness.

The results would be quite useful for researchers generally and designers of bearings in particular.

This study used PMO as the base stock, and its compatibility with TBHQ and EVA was investigated in terms of its OS and viscosity. The performance of this treated BBL was evaluated in a hydrodynamic JB.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2023-0363/

The purpose of this study is to determine the material extrusion (MEX) printability envelope of a new kind of low-viscosity powder-binder feedstocks using rheological properties.

Formulation of 13 feedstocks (variation of solid loading 60–67 Vol.% and thickening agent proportion 3–15 Vol.%) that were characterized and printed at different temperatures.

Three rheological models were successfully used to define the viscosity envelope, producing stable and defect-free printing. At a shear deformation rate experienced by the feedstock in the nozzle ranging from 100 to 300 s^–1, it was confirmed that metal injection molding (MIM) feedstocks exhibiting a low viscosity between 100 and 150 Pa s could be printed using an extrusion temperature as low as 85 °C.

MEX can be used in synergy with MIM to accelerate mold development for a new injected part or simply as a replacement for MIM when the cost of the mold becomes too high for very small production volumes.

Correlation between the rheological properties of this new generation of low-viscosity feedstocks and MEX printability has been demonstrated for the first time.

The purpose of this paper is to determine if there is a link between corporate shareholder value creation and economic growth. The first objective of this paper is to determine which specific shareholder value measurement best explains shareholder value creation for a particular industry. The next objective of the study is to establish, for each of nine different categories of firms examined, a set of value drivers that are unique and significant in expressing shareholder value for that particular category of firms. Lastly, the relationship between shareholder value creation and economic growth is tested.

To quantify and measure value creation, the paper investigates the various value creation measurements that are being applied. The next step is to ascertain whether various industries have different value creation measures that best explain value creation for the respective industries. Then, the value drivers of these specific value creation measures can be determined and their relationship with economic growth tested.

The results of this study indicate that each industry does have a specific shareholder value creation measurement that best explains shareholder value creation for that industry; for example, for five of the nine categories (industries) that were analyzed, market value added was found to be the best shareholder value creation measurement, but for capital-intensive firms and manufacturing firms, the Qratio is the best measure, while for the food and beverage industry, the market to book ratio was found to be a better measure of shareholder value creation than other measures tested. It was further found that an increase in corporate shareholder value creation is to the detriment of economic growth.

The contribution of the present study is its determination of a unique shareholder value creation measurement for particular industries. In addition, a specific set of variables per industry that create shareholder value is identified. Lastly, the important link between shareholder value creation and economic growth is exposed.

This study seeks to empirically examine the influence of corporate governance on corporate performance in Ghana.

The study employs data from 30 listed firms spanning from 2008 to 2018 and applies the generalized method of moments technique. The authors use economic value added, shareholder value added (SVA) and economic margin (EM) as measures of corporate performance.

The findings reveal that the presence of both inside directors and outside (nonexecutive) directors significantly improves corporate performance, lending credence to both the stewardship theory and the agency theory. The inclusion of women on the corporate boards and frequent meetings of the board reduce the economic profits of firms. The authors find that CEO duality impedes corporate performance, supporting the presumption of the agency theory. The study further reveals that audit committee size and ownership concentration positively drive the performance of quoted firms in Ghana.

Prior studies on corporate governance and firm performance nexus have chiefly adopted traditional accounting-based performance measures such as return on assets and return on equity to evaluate firm performance. However, these indicators are critiqued for being historic and fail to consider firms' cost of equity. In light of the shortcomings of the accounting-based proxies, this study takes a unique direction by using value-based metrics, which are considered superior measures of performance. Besides, to the best of the authors' knowledge, this study provides a first attempt to investigate the link between corporate governance and firm performance using SVA and EM as performance indicators.

The paper evaluates trends shaping the post-pandemic reality. The framework adopted is a case study of the V4 region (Poland, the Czech Republic, Slovakia and Hungary) that illustrates broader trends, their direction of change and their influence on the entire region. This paper aims to identify key trends and analyse how they can facilitate or hinder sustainable development.

The paper is based on a multidisciplinary literature review and an online real-time Delphi study carried out across four European countries.

The results indicate that the influence of negative trends on sustainability is much stronger than that of positive ones. Concerning the trends’ driving factors, the blockers of negative trends have a much higher influence on sustainability than the blockers of positive ones. The study shows that the most significant trends affecting sustainability are distributed throughout various fields of human activity, including geopolitics, social issues, education, the environment, technology and health.

The findings presented below can be used primarily by decision makers from the V4 region, who are responsible for crafting strategies regarding post-COVID recovery. The study illustrates trends that V4 countries and other European Union member states might be facing in the future and analyses how they relate to sustainability. The conclusions indicate that the most effective path to the desired level of sustainability is one that incorporates policies built around the blockers of negative trends.

The importance of this study lies in its focus on countries that had previously received little attention in scientific analyses. The paper shows their possible developmental pathways and sheds light on the framework of integrated foresight and its applications in sustainability-related areas.

Engaging with heritage to support mental health and wellbeing has become a focus of research and policy, more recently moving towards social prescription of heritage interventions. While there are benefits to active participation, there are potential risks to those taking part and to the non-renewable historic remains and landscape that form the core of these projects. The purpose of the current research paper was to develop best practice guidelines for organisations offering heritage projects as interventions for people who live with mental health issues to protect both participants and heritage.

There were two research phases; a Sandpit with World Café discussions to produce a set of research priorities, and a Delphi Consultation, using three questionnaires distributed over six months, to develop best practice guidelines. The panel in both phases comprised experts through lived experience, policy, practice and research.

The Authentic and Meaningful Participation in Heritage or Related Activities (AMPHORA) guidelines cover three stages: project development, project delivery and project follow-up, with a set of action points for each stage. Of particular importance was authentic participation and expertise to ensure appropriate management of heritage/ historic environment assets and support for participants.

The AMPHORA guidelines can assist all organisations in the delivery of safe projects that support the mental health of those involved, as well as enhancing and protecting the historic environment.

To the best of the authors’ knowledge, these are the first research-led guidelines that help heritage organisations support those living with mental health issues.