Search results

Stitching is the traditional method of creating seams using needles and threads. However, this is not useful for waterproof breathable garments as needle holes allow water to penetrate inside the garment, compromising its functionality. This study aims to investigate different techniques for covering the needle holes formed during stitching to achieve a seam that is waterproof, durable and functionally effective.

This study investigates different methods to cover needle holes formed during stitching with the help of seam tape, seam grip adhesive and fuser thread. The emphasis is on evaluating the seam characteristics, including seam strength, seam efficiency, puckering, bending stiffness and resistance to water penetration. Statistical analysis involves the use of the Shapiro–Wilk test, Levene statistic, one-way ANOVA and Tukey’s HSD and Tamhane post-hoc tests.

The experimental results suggest that seam tape is effective in enhancing water resistance, seam strength and seam efficiency, but it contributes to stiffness and aesthetically degrades seams due to increased puckering. Meanwhile, the use of fuser thread presents an alternative, exhibiting improved waterproof properties compared to regular stitching. It offers more flexibility and less puckering compared to seam tape.

This study contributes novel insights by shifting the focus from alternative seaming methods such as bonding and welding, to enhancing traditional stitching for waterproof seam construction. While prior research primarily explored alternatives to stitching, this study uniquely addresses the effectiveness of different techniques in covering needle holes to achieve waterproof seams. The findings provide valuable information for enhancing the functionality of stitched seams in the production of waterproof breathable garments.

This paper delves into the ex ante rates of return demanded by the private sector in Indonesian public–private partnership (PPP) infrastructure projects and the manifold factors emanating from project attributes that can influence these rates.

This paper analyzes feasibility studies of 37 PPP projects across different sectors. The studies were carefully selected based on relevance, completeness and validity of data. The analysis uses statistical techniques, including Levene’s tests, t-tests, ANOVA tests, Cohen’s effect size and Pearson correlations, to explore differences in cost of capital and excess returns across various attributes.

Based on the statistical analysis, no significant difference exists between the excess return of 200 basis points (bps) and the equity excess return of 0 bps. This suggests that the eligibility criteria for PPP projects require an internal rate of return (IRR) equal to the weighted average cost of capital plus 200 bps or an equity IRR equal to the cost of equity. The variations in the tested variables among diverse project attributes do not exhibit statistically significant disparities, even though specific attributes display moderate to high effect sizes.

This paper represents one of the first attempts to examine the rates of return demanded by the private sector in the context of Indonesian PPP projects. It comprehensively explores the factors that influence these rates, drawing on insights derived from feasibility studies.

The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).

The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.

In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.

The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.

The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.

This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.

This study investigates the determinants of digital competencies (DC) of students and professionals in accounting.

A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and two-way ANOVA test.

The results showed a difference in DC between students and professionals. Whereas the characteristics of students do not influence their DC, gender and the number of short courses significantly affect their DC. Information and communication technologies (ICTs) should be provided in accounting programs as core competencies.

A sample size that is not too large and does not include learners and professionals in the central and northern areas is problematic.

The key findings support the development of policies for digital transformation in accounting.

Accounting is one of the professions that must keep up with the changes in the world, which is in the process of rapid digitalization. Hence, this study is valuable for accounting practitioners, higher education institutions and managers to enhance DC continuously.

This paper aims to investigate and explain the dual fracture behaviour of PA12 specimens sintered by selective laser sintering (SLS) as a function of wall thickness and build direction with a powder mixture 30:70. To achieve this objective, research related to chemical, thermal and structural behaviours as a function of the input variables was carried out to describe and explain why ductile-fragile behaviour occurs during fractures under uniaxial tension manufactured via a methodology of material analysis and manufacturing processes.

The factorial design 32 relates the fracture of PA12 tensile specimens to the horizontal, transverse and vertical build directions at 2.0, 2.5 and 3.0 mm thicknesses, respectively. Fractographic images revealed the fracture surfaces and their dual ductile-fragile behaviour related to the specimens’ measured crystalline, thermal, surface and chemical properties.

The study showed that thermal property variables differ depending on the input variables. The wall thickness variable affected this morphology the most, showing the highest percentage of the ductile area, followed by the transverse and vertical directions. It was determined that the failure in the vertical direction is due to crystalline gradients associated with the layer-by-layer construction process. The pore density may be closely related to generating ductile and brittle areas.

In this paper, fracture characterisation is performed based on the mechanical, chemical, structural, thermal and morphological properties of PA12 manufactured by SLS. In addition, a heatmap of porosities in cross-sections is constructed using a machine learning model (k-means) related to dual fracture behaviour. This research revealed significant differences in the fracture type according to the build direction. In addition, thin-section fractography provides a more detailed explanation of the fragile behaviour of the vertical direction associated with crystalline changes due to the direction of the sintering layers.

This study investigates the roles of consumption motives and ethical perspectives in explaining individuals’ perceptions of corporate social responsibility (CSR) within the context of the recreational marijuana industry, often characterized as morally contentious.

The research was conducted in Canada, a country where recreational marijuana is legally permitted. Through an online survey, 411 participants were recruited, and the data were analyzed using Statistical Package for the Social Sciences (SPSS) and SmartPLS4, employing ANOVA and structural equation modeling (SEM) techniques.

ANOVA analyses reveal significant differences across four ethical perspectives: absolutism, subjectivism, situationism and exceptionism. Conformity motives are most prominent in the exceptionism group, while expansion motives are more common in the subjectivism group. CSR perceptions vary among these groups, with situationism showing the most favorable views. In the absolutism group, expansion and social motives positively influence CSR perception, whereas conformity motives negatively impact it. Conversely, in the exceptionism and situationism groups, only expansion motives positively affect CSR perception. Unexpectedly, within the subjectivism group, only conformity motives have a significant negative effect on CSR perception.

This study examines a controversial industry and contributes to research on recreational marijuana by comparing consumer motives from ethical perspectives. Unlike previous research focused on consumption behaviors (e.g. use frequency), this study investigates how CSR perceptions are shaped by consumption motives and vary with ethical viewpoints.

Consumers are increasingly spending more time on social media platforms to cope with anxiety and loneliness resulting from the recent pandemic. The extraordinary times, characterised by isolation and lockdown, has placed increasing dependence on online technology as a coping mechanism in which social media influencers (SMIs) served as the human face of brands, helping both consumers and brands maintain human connection. How should practitioners navigate their social media campaigns in this changing environment?

To answer this question, the Source Connectedness Pyramid is proposed to help explain and compare the interactions between consumers and SMIs in ordinary and extraordinary times.

In their interactions with influencers during ordinary times, consumers are satiated with influencer source characteristics of attractiveness, trustworthiness and expertise. However, during extraordinary times, consumers substitute their usual preference to focus on connectedness, characterised by relatedness, belongingness and attachment.

The empirical study within this paper lends support to this proposition and offers additional insights. The proposed Source Connectedness Pyramid contributes to influencer communication theoretically and has strategic implications for practitioners when navigating their social media campaigns in these extraordinary times.

The purpose of this study is to explore the knowledge, attitude and practices (KAP) of Industry 4.0 between the academicians and industry players in construction engineering, further suggesting a mechanism to narrow the gap between the distinct parties.

This study was conducted through structured online and face-to-face interviews, using KAP survey, and semi-structured interviews. This constructive research was conducted among Malaysian construction industry players and academicians from the construction engineering department in public universities.

The findings exhibit the similarities and differences of KAP between academics and industry on Industry 4.0 in construction engineering. In general, both categories of respondents have displayed more similarities than differences in all aspects, except for knowledge. The better knowledge profile of Industry 4.0 among the academicians reflects the nature of the academic works that constantly seek new knowledge, thus suggesting the establishment of an industry-academic (I-A) knowledge equilibrium framework to leverage the knowledge profile between both parties.

This exploratory study that showcases the perspective of the academia and industry practitioners on Industry 4.0 acts as a cornerstone for bridging the gap between the two distinct sectors within the same field.

The gap between the academic and industry was highlighted, further establishing the I-A knowledge equilibrium framework that could also be applied to other fields of study.

The originality of this paper was the profiling of the KAP of Industry 4.0 for the academicians and industry players in construction engineering, further distinguishing the gap between both parties.

The study examined the relationship between e-learning usage, creativity, e-learning utility and academic performance among undergraduate (UG) and postgraduate (PG) students at Banaras Hindu University (BHU), India.

The data from 480 students were collected using a cross-sectional survey design. Pearson correlation analysis was performed in order to investigate the association between the variables.

The results revealed a significant positive correlation between time of use and academic performance (r = 0.294, p < 0.01). However, there was no significant correlation between time of use and the usability of e-learning in the attainment of learning outcomes. Furthermore, there was a negative correlation between time of use and creativity (r = −0.170, p < 0.01).

The results indicate that educators ought to promote consistent utilization of e-learning platforms to enhance scholarly achievements. However, learners should exercise prudence in their usage, as an over-reliance on these platforms may impede their creativity.

This study contributes to the existing body of knowledge regarding the impacts of e-learning on students' academic performance and creativity. Additionally, it offers instructing professionals and students who make use of e-learning platforms information that might be helpful to them.