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This study aims to investigate the fabrication of solid ankle foot orthoses (SAFOs) using fused deposition modeling (FDM) printing technology. It emphasizes cost-effective 3D scanning with the Kinect sensor and conducts a comparative analysis of SAFO durability with varying thicknesses and materials, including polylactic acid (PLA) and carbon fiber-reinforced (PLA-C), to address research gaps from prior studies.

In this study, the methodology comprises key components: data capture using a cost-effective Microsoft Kinect® Xbox 360 scanner to obtain precise leg dimensions for SAFOs. SAFOs are designed using CAD tools with varying thicknesses (3, 4, and 5 mm) while maintaining consistent geometry, allowing controlled thickness impact investigation. Fabrication uses PLA and PLA-C materials via FDM 3D printing, providing insights into material suitability. Mechanical analysis uses dual finite element analysis to assess force–displacement curves and fracture behavior, which were validated through experimental testing.

The results indicate that the precision of the scanned leg dimensions, compared to actual anthropometric data, exhibits a deviation of less than 5%, confirming the accuracy of the cost-effective scanning approach. Additionally, the research identifies optimal thicknesses for SAFOs, recommending a 4 and 5 mm thickness for PLA-C-based SAFOs and an only 5 mm thickness for PLA-based SAFOs. This optimization enhances the overall performance and effectiveness of these orthotic solutions.

This study’s innovation lies in its holistic approach, combining low-cost 3D scanning, 3D printing and computational simulations to optimize SAFO materials and thickness. These findings advance the creation of cost-effective and efficient orthotic solutions.

This paper aims to examine the relationship between environmental, social and governance (ESG) performance and systemic risk sensitivity of Chinese listed companies. From the consumer loyalty and investor structure perspectives, the relationship between ESG performance and systemic risk sensitivity is analyzed.

Since Morgan Stanley Capital International (MSCI) ESG officially began to analyze and track China A-shares from 2018, 275 listed companies in the SynTao Green ESG testing list for 2015–2021 are selected as the initial model. To measure the systematic risk sensitivity, this study uses the beta coefficient, from capital asset pricing model (CPAM), employing statistics and data (STATA) software.

The study reveals that high ESG rating companies have high corresponding consumer loyalty and healthy trading structure of institutional investors, thereby the systemic risk sensitivity is lower. This paper reveals that companies with high ESG rating are significantly less sensitive to systemic risk than those with low ESG rating. At the same time, ESG has a weaker impact on the systemic risk of high-cap companies than low-cap companies.

The study helps the companies understand the influence of market value on the relationship between ESG performance and systemic risk sensitivity. Moreover, this paper explains explicitly why ESG performance insulates a firm’s stock from market downturns with the lens of consumer loyalty theory and investor structure theory.

The paper provides new insights on the company’s ESG performance that significantly affects the company’s systemic risk sensitivity.

The purpose of this study is to examine the relationship between pollutant emissions, financial development and IFRS in developed and developing countries between 1998 and 2022.

Data were obtained from World Development Indicators and World Governance Indicators of the World Bank.

Using FGLS and GMM estimators, the results provide evidence that financial development has a significant positive impact on a variety of pollutant emissions. However, this positive impact is moderated by IFRS for the overall sample and country income groups.

Governments and regulatory organizations should support companies’ investments in clean energy and technologies to slow down environmental degradation. Tax credits and subsidies may be helpful to achieve this goal. Also, governments may encourage companies to cooperate with universities and research institutions to develop environment-friendly production and distribution methods to reduce pollution. Although stakeholders may obtain information about environmental issues in financial statements that are prepared in accordance with IFRS, there is a need for standardization of their contents.

Greenhouse gases are major contributors to climate change and global warming. In addition to private costs borne by producers, the production and consumption of products have social costs arising from pollution that affects air, water, and soil. Pollution adversely affects people's physiological and psychological health, which decreases labor productivity, thereby leading to a decrease in economic growth.

According to the author’s knowledge, this is the first study that examines the impact of IFRS on the relationship between financial development and pollutant emissions.