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The purpose of this study is to develop a novel mechanical flux-weakening topology for the switched flux permanent magnet (SFPM) machine to extend the speed range, which will be suitable for the electric vehicles and hybrid electric vehicles.

The 3 dimensional mechanical flux-weakening model with flux adjusters (FAs) in the end-cap is established. Subsequently, the electromagnetic performance is compared between the SFPM machine with FAs in the end-cap and without FAs. The open circuit flux-linkage is calculated by finite element analysis (FEA) to investigate the influence of this mechanical flux-weakening topology together with the d/q-axis inductance. The flux-weakening capability and torque-speed curve is also calculated.

The proposed topology decreases the permanent magnet flux-linkage and increases the d-axis inductance, which improve the flux-weakening capability simultaneously. Subsequently, the speed range and constant power region are much wider than those without FAs. Finally, the prototype is fabricated and the measured result of the open circuit back electromotive force has good agreement with the FEA result.

This paper provides a novel mechanical flux-weakening topology with FAs in the end-cap for the SFPM machine, whose volume is smaller than another mechanical flux-weakening topology with FAs at the stator outside. Thus, higher torque and power density can be obtained compared with the SFPM machine with FAs at the stator outside.

This study explores the roles of formal advisors (FAs) in the succession process of family firms and the factors that determine them.

Data for this study were collected through interviews with 38 FAs, including lawyers, tax advisors, financial ad-visors and others.

FAs play multiple roles simultaneously in succession processes (both internal and external), which the authors call role hybridity. Among them, the authors differentiated roles, such as educators, sherpas, initiators, experts, managers, consiglieres and protectors. Additionally, the authors demonstrated that the critical factors shaping these roles are trust, communication, human capital and willingness to take on the role. To explain the role hybridity phenomenon, the authors used stewardship theory's assumptions and formulated propositions for further research.

This study provides insight into both internal and external succession processes from the perspective of various types of FAs. The authors indicate their roles and the factors that determine them.

Flexible automated assembly is an emerging need in several industries. The purpose of this paper is to address the introduction of an innovative concept in flexible assembly: the fully flexible assembly system (F‐FAS).

After an analysis of the state of the art, the authors describe the proposed F‐FAS, from a layout, constitutional elements, functioning principles and working cycle point of view. Second, the authors compare the traditional FAS and the manual assembly system versus the proposed F‐FAS according to their throughput and unit production costs, deriving a convenience map as a function of the number of components used in assembly and of the efficiency of the F‐FAS. Finally, using a prototype work cell developed at the Robotics Laboratory of University of Padua, the authors validate the F‐FAS concept.

Results of the research indicate that the concept of full‐flexibility can be exploited to bring automation to a domain where traditional FAS are not competitive versus manual assembly. In fact, the F‐FAS outperforms both traditional FAS and manual assembly, in terms of unit direct production costs, when the size of the batch is small, the number of components used in assembly is large and the efficiency of the F‐FAS is reasonably high. The F‐FAS prototype demonstrated the possibility of working, for certain conditions (models/components/production mix), in the F‐FAS convenience area, highlighting the achievable cost reduction versus traditional assembly systems.

The novelty of the study lies in the F‐FAS concept, its performances in terms of flexibility, compactness, throughput and unit direct production costs. A prototype work cell validated the concept and demonstrated its viability versus traditional assembly systems, thanks to convenience analysis.

This paper aims to provide a framework for the choice, design, set-up and management of a fully flexible assembly system (F-FAS). Many industrial applications for small batch productions require highly flexible automated manufacturing systems. Moreover, some extensions of the F-FAS concept are provided.

The paper reviews recent findings regarding the F-FAS with a top-down approach, and defines an integrated implementation framework. This framework is structured into three strictly correlated phases, and the presented procedure is organized to be readily used for new industrial applications. Practical applications are presented to show how the system can satisfy flexibility demands in a variety of cases.

The proposed framework is organized in three steps: convenience analysis of the F-FAS compared to a traditional flexible assembly system; an optimal design of the feeder; a choice of the set-up and sequencing algorithm yielding the highest throughput. Following these steps, the F-FAS can become an effective solution for small batch productions with frequent reconfigurations. However, due to the limited throughput, the system is not well suited for large batches.

The presented framework allows to implement an F-FAS for a given industrial application, and to evaluate its efficacy with respect to other assembly technologies. Moreover, with the same implementation framework, the F-FAS concept can be applied to production fields that are different from assembly, as shown by the provided examples. This represents an important element of originality and of interest for its strong practical implications in different production environments.

There is no clear answer to the question as to what kind of humic substances (HSs) (fulvic acids (FAs) or humic acids (HAs)) is primarily responsible for colour of water in water bodies. To resolve this problem, the purpose of this paper is to compare optical properties of the samples of river water with solutions (considered as standard) containing HAs and FAs in different concentrations.

The author sampled two typical unpolluted rivers of Karelian Isthmus (Leningrad Region, North-Western Russia) with different water colours – Vyun with light-brown water and Kivioja with dark-brown water.

It is revealed that the shape of the light absorption curve for both rivers is similar to that of FAs. Among the coefficients, a 364 * is unsuitable for differentiation between HAs and FAs due to its wide transgression. In contrast, the E₅₄₀ coefficient allows one to separate these groups of HSs very well. The E₅₄₀ values of the river water samples categorise them as FAs. The values of a 440 * indicate that river waters, especially from Kivioja, contain FAs with a large molecular weight in comparison with soil FAs (up to 1.75-fold higher). It shows a distinct character of river water HSs, which is consistent with the published data.

The results outline a more direct approach to decision support in the sphere of ecological monitoring of river water.

The author has concluded that river waters are coloured by FAs.

This paper contends that, contrary to conventional wisdom, it may be rational to manage translation exposure. Accounting procedures for the translation of foreign currency accounts influence the reported income of a multi‐national firm. With non‐zero agency costs, reported income impacts real costs. In such cases, therefore, it may be rational to hedge translation exposure. Empirical evidence of agency costs and the managerial tendency to report higher levels of translated income, based on the early adoption of Financial Accounting Standard No. 52, is presented.

The purpose of this article is to help acquaint librarians with some of the major resources available regarding Fetal Alcohol Syndrome and Fetal Alcohol Effects (FAS/FAE).

The paper aims to address the modelling and optimization of fully flexible assembly systems (F‐FAS), a new concept in flexible automation recently introduced by the authors.

The paper presents a mathematical model of the F‐FAS, which makes it possible to predict its efficiency, throughput and unit direct production costs, correlating such values with system and production variables. The mathematical model proposed in the paper was derived from experimental and simulation data, which were analysed for a wide range of different productions and system settings.

Correlation analysis revealed that there are three main determinants of the efficiency of the F‐FAS: the number of components (types of parts) used to assemble the models (production variable); the average complexity of the models to be assembled (production variable); the ratio of the average perimeter of components (production variable) over a significant dimension of the working plane (system variable). Such parameters makes it possible to estimate the maximum attainable efficiency of the F‐FAS, and to calculate the optimal setting of the feeder which makes it possible to obtain such efficiency during the execution of the whole production order.

The model presented in the paper makes it possible to quantify in advance the real potential of the F‐FAS, according to the characteristics of the production mix and type of components to be assembled. By using the methodologies presented in the paper, one can first evaluate the convenience of the F‐FAS approach with respect to traditional FAS technology and manual assembly, then identify the optimal design and settings of the F‐FAS, according to the needs of a specific application. As a result, not only can the investment on the automated assembly system be accurately evaluated in advance, but also the return on investment can be maximized.

This study aimed to examine organizational digitalization of farmers' associations (FAs) by conducting internal and external analyses of the contextual and geo-spatial attributes of the organizations, and further explored the role such associations play as key change agents in activating agricultural innovations and development in Taiwan.

Unlike previous digitalization studies, which employed user data such as attitudes and behaviors as the major determinants, the present study focused on the spatial and organizational characteristics of FAs. An exploratory spatial analysis was conducted using a geographic information system to discover whether the organizational characteristics, local agriculture development, and neighboring FAs affect the organizational decision and adaption on information services. Research data from three national surveys were analyzed with a spatial regression model.

Results showed that geographical neighborhood, in association with organizational characteristics, significantly affects the decision and level of organizational digitalization, while the development and characteristics of regional agriculture exert no significant influence.

In the development of information and communication technology (ICT) diffusion policies for promoting organizational digitalization, it is important to highlight regional initiatives and complementary public efforts to guarantee an equitable access to ICT in areas with variances in economic development. In neighborhood FAs, greater development of economic and labor scales and ICT human capital also contribute to higher levels of organizational digitalization.

Based on the study results, suggestions are provided for future research considering spatial forces in agricultural information studies and practical applications.

This study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on the Amman Stock Exchange by using the resource-based theory.

This study uses a data set consisting of 250 firm-year observations from 2017 to 2021, obtained from the annual reports of 50 selected firms. Logistic regression techniques are used to examine the specifics of the investigated relationship.

The findings strongly suggest that companies that use FAS are more likely to face increased litigation risks. This observation suggests that these firms are subject to a more thorough level of evaluation or scrutiny, which inherently increases their vulnerability to potential risks. The study incorporated several control variables such as firm age, size, profitability and working capital. However, it is noteworthy that the connection between FAS and litigation risk emerged as particularly prominent.

Findings highlight the need for practitioners to tread cautiously with FAS. Although they provide in-depth evaluations, they can also unveil vulnerabilities, leading to increased legal action. Companies should balance the depth of FAS scrutiny against potential legal repercussions, ensuring they harness its benefits without inadvertently raising legal risks.

While most studies have emphasized the impact of forensic accounting on fraud, this paper covers a gap in the literature regarding the impact of FAS on litigation risks. The paper also facilitates the understanding of the correlation between firm characteristics and the likelihood of litigation.