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The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting and whether experienced success of budgeting varied with time and budget type. Changes in the use of the following budget types were investigated: fixed, revised, rolling, flexible and hybrid budgets.

This study uses a mixed research methodology. Survey data was collected from the same business units of large Finnish manufacturing firms in 2004 (Time 1) and 2016/2017 (Time 2) (N = 28). In addition, some of the respondents of the latter survey were interviewed in 2023 (Time 3).

Almost all business units were found to have remained loyal to budgeting. However, changes in budget types were not uncommon and varied considerably. Overall, the use of fixed budgets continued strongly, the use of revised and hybrid budgets declined, and the use of rolling budgets increased over time. Moreover, the joint use of budgets declined. The perceived success of budgetary processes was, initially, weakened by the use of fixed budgets and, later, by the use of revised budgets. The interview data further illustrates some of the patterns of, and reasons behind, the changes.

Longitudinal analysis of change in the same business units was useful in revealing the patterns of change in budgeting and on relationships between the variables analysed over time. Further research could be carried out using more extensive case studies in companies or sector-focused surveys longitudinally.

This study examines fisheries affected by the Great East Japan Earthquake and Tsunami in 2011 to explore how the collectivism appears during the recovery process.

The author questions the context of collaboration after the disaster among independent small-scale fishers in Miyagi by conducting semistructured interviews with more than 50 local fishers with anthropological observations of boat fishing operations and using local documents and statistics.

The corresponding collaboration among the fishers after the disaster is not a mere “disaster utopia,” but is embedded in the socioecological context of fishing. Fishers have developed individual and group fishing. They have institutionalized competitive distribution for sedentary fish with low resource fluctuation, while outcome-equal distribution is adopted for migratory fish with high resource fluctuation. This forms a fishing continuum that connects competitive individualism with collectivism in the community, which has contributed to resilience for disaster recovery.

The balance between individualism and collectivism is decisively coordinated in socioecological contexts. The multifaceted resource strategy for maritime biodiversity that features family-based occupational differentiation in a community is crucial for disaster recovery of small-scale fishers.

The purpose of this paper is to present an alternative solution for press-fit technology processes, which could improve the precision of the positioning movements and the stiffness of the structural elements.

A concept is presented and the related kinematics is described. Then, preliminary embodiment evaluations have been performed in terms of kinematics, force control and load distribution on the main structural elements.

Thanks to the additional leg, the proposed solution allows a preload that is capable of compensating the backlash of joints. The particular structure with four extendible legs and eight cardan joints ensures the parallelism between the ground and the plate holding the end effector, without any need of additional controls. However, it implies that the legs are not subjected to pure tension–compression stresses.

This work is focused on the conceptual phase of the design process, with only preliminary embodiment analysis that paves the way for subsequent and more detailed design steps. Especially concerning the actual stiffness of the system, comprehensive evaluations could be performed only after the identification of the particular parts/devices used to implement the main functional elements.

To the best of the authors’ knowledge, this is the first research work that comprehensively describes and analyzes the considered kinematics, within a real industrial application context.

The construction of cement asphalt (CA) emulsified mortar can obviously disturb the slab status after the fine adjustment. To decrease or eliminate the influence of CA mortar grouting on track slab geometry status, the effects of grouting funnel, slab pressing method, mortar expansion ratio, seepage ratio and grouting area on China Railway Track System Type (CRTS I) track slab geometry status were discussed in this paper.

Combined with engineering practice, this paper studied the expansion law of filling layer mortar, the liquid level height of the filling funnel, the pressure plate device and the amount of exudation water and systematically analyzed the influence of filling layer mortar construction on the state of track slab. Relevant precautions and countermeasures were put forward.

The results showed that the track slab floating values of four corners were different with the CA mortar grouting and the track slab corner near CA mortar grouting hole had the maximum floating values. The anti-floating effect of “7” shaped slab pressing device was more efficient than fixed-joint angle iron, and the slab floating value could be further decreased by increasing the amount of “7” shaped slab pressing devices. After CA mortar grouting, the track slab floating pattern had a close correlation with the expansion rate and water seepage rate of CA mortar over time and the expansion and water seepage rate of the mortar were faster when the temperature was high. Furthermore, the use of strip CA mortar filling under the rail bearing platform on both sides could effectively reduce the float under the track slab, and it could also save mortar consumption and reduce costs.

This study plays an important role in controlling the floating values, CA mortar dosage and the building cost of projects by grouting CA mortar at two flanks of filling space. The research results have guiding significance for the design and construction of China's CRTS I, CRTS II and CRTS III track slab.

Learning as the way in which labor acquire new knowledge and skills has important strategic implications for the competitive advantage of an organization. The purpose of this paper is to present an agent-based modeling (ABM) approach to investigate the learning behavior of workers. The effect of interactions among different workers as well as the factors affecting the workers’ learning behavior is assessed using the proposed ABM approach.

For this purpose, the processes through which the competency value of worker is changed are understood and the workers’ learning behavior is modeled, taking account of various influencing factors such as knowledge flow, social ability to teach and forgetting factor.

The proposed model is implemented on a real steel structure project to evaluate its applicability and performance. The variation in the competency value of different workers involved in the project is simulated over time taking account of all the influencing factors using the proposed ABM approach.

In order to assess the effect of interactions among welders as well as the welders’ characteristics on their learning behavior, the competence value of different welders is evaluated.

This research presents an ABM approach to investigate the workers’ learning behavior. To evaluate the performance of the proposed ABM approach, it was implemented on a real steel structure project. The learning behavior of different welders (agents) was simulated taking account of their interactions as well as the factors affecting the welders’ learning behavior. The project involved the welding of a 240-ton steel structure. The initial project duration was estimated as 100 days. In this project, it has been planned to execute the welding process using three different welders namely welder A, B and C.