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This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.

The authors conducted a literature review about the studies focusing on approaches combining OEE with monetary units and/or resource issues. The authors developed an approach based on Overall Equipment Cost Loss (OECL), introducing a component for the production resource consumption of a machine. A real case study about a smart multicenter three-spindle machine is used to test the applicability of the approach.

The paper proposes Resource Overall Equipment Cost Loss (ROECL), i.e. a new KPI expressed in monetary units that represents the total cost of losses (including production resource ones) caused by inefficiencies and deviations of the machine or equipment from its optimal operating status occurring over a specific time period. ROECL enables to quantify the variation of the product cost occurring when a machine or equipment changes its health status and to determine the actual product cost for a given production order. In the analysed case study, the most critical production orders showed an actual production cost about 60% higher than the minimal cost possible under the most efficient operating conditions.

The proposed approach may support both production and cost accounting managers during the identification of areas requiring attention and representing opportunities for improvement in terms of availability, performance, quality, and resource losses.

The quantum of metal particle waste generation in manufacturing industries is posing a great concern for the environment. The iron forging industries generate a huge amount of grinding sludge (GS) waste, which is disposed into the earth. The accumulation of this waste in dump yards causes an increase in soil and air pollution levels.

In the current investigation, an effort was made to use this waste GS for the progress of aluminum-based composite. To maintain uniform distribution of reinforcing material, the friction stir processing technique was used.

The characterization based on the SEM image of the Al/GS composite revealed that uniform dispersal of reinforcement content can be attained in a single tool pass. Number of grains/inch was approximately 2,402. XRD of GS powder confirmed the presence of SiO₂, Fe₂O₃, Al₂O₃ and CaO phases. These phases proved GS to be a better reinforcement with aluminum alloy. Tensile strength and hardness were significantly improved in comparison to the aluminum alloy. Thermal expansion and corrosion weight loss were evaluated to observe the influence of GS addition.

The studies proved that the use of GS as reinforcement material can help in curbing the menace of soil pollution to a large extent.

The purpose of this study is to model the global dynamic hysteresis properties with an improved Jiles–Atherton (J-A) model through a unified set of parameters.

First, the waveform scaling parameters β, λ_k and λ_c are used to improve the calculation accuracy of hysteresis loops at low magnetic flux density. Second, the Riemann–Liouville (R-L) type fractional derivatives technique is applied to modified static inverse J-A model to compute the dynamic magnetic field considering the skin effect in wideband frequency magnetization conditions.

The proposed model is identified and verified by modeling the hysteresis loops whose maximum magnetic flux densities vary from 0.3 to 1.4 T up to 800 Hz using B30P105 electrical steel. Compared with the conventional J-A model, the global simulation ability of the proposed dynamic model is much improved.

Accurate modeling of the hysteresis properties of electrical steels is essential for analyzing the loss behavior of electrical equipment in finite element analysis (FEA). Nevertheless, the existing inverse Jiles–Atherton (J-A) model can only guarantee the simulation accuracy with higher magnetic flux densities, which cannot guarantee the analysis requirements of considering both low magnetic flux density and high magnetic flux density in FEA. This paper modifies the dynamic J-A model by introducing waveform scaling parameters and the R-L fractional derivative to improve the hysteresis loops’ simulation accuracy from low to high magnetic flux densities with the same set of parameters in a wide frequency range.

Aggressive weeding in academic libraries is becoming more commonplace as colleges seek to create student-centered environments and space is at a premium. For one community college in the Southwest United States, several factors required the library to proactively weed its collection within three years. At the same time, the library sought to maintain the circulation of its physical books.

Updating the library’s collection development policy to include robust selection and weeding criteria allowed the library to embark on a revitalization project to remove thousands of outdated or unused items, resulting in a net loss of nearly 32,000 books.

The loss of more than half of the general collection had an unforeseen consequence – a 70% increase in circulation statistics during the three-year deselection project. The case study's results highlight the need for continual maintenance of academic library collections.

The case study is original and not published elsewhere.

After completion of the case study, the students will be able to define and compute equivalent units of production, apply management accounting procedures for manufacturing businesses (Furqani Sugar Mills), calculate product cost and track product cost flows and prepare process cost summary using the weighted average method. By studying this case, learners will gain insights into the challenges and financial complexities faced by a sugar mill and how strategic decisions and economic analysis can impact the sustainability and profitability of such businesses.

This case study explained the problem Mr Zoraiz, chief financial officer (CFO) of Furqani Sugar Mill, was facing. The problems started in the month of November 2020. Mill’s owner Mr Jabbar asked him for suggestions that employees should not be laid off. So he was analysing and estimating the cost of production when increasing production. He was focusing on cost reduction in process or increasing production, and utilization of resources efficiently and effectively. This case study focused on the market segment of the sugar industry for process costing. Furqani Sugar Mill, founded in 1992 in Pakistan (Company Document), had a noble mission to improve the lives of local peasants by producing sugar and molasses. Pakistan heavily relied on agribusiness, particularly sugar production, which contributed significantly to manufacturing. However, Furqani Sugar Mill faced a dire situation despite its vital role. During the sugarcane season, it struggled due to a shortage of raw materials, primarily sugarcane. Zoraiz, the CFO, grappled with running the mill below total capacity in recent years due to two significant issues: government-fixed sugar prices and limited sugarcane supply from local farmers. The high cost of sugarcane hindered Zoraiz’s desire to operate at total capacity. Zoraiz, Furqani’s CFO, must decide what he can do so that the mill can operate at its total capacity. The future of Furqani Sugar Mill hung in the balance as Zoraiz navigated complex financial decisions while striving to uphold the mill’s legacy and commitment to the local community.

This case study is suitable for teaching in several modules, notably managerial accounting and control systems, management accounting decision-making and cost and management accounting. Specifically, it covers performance management and process costing in management accounts. It is appropriate for teaching at the undergraduate and postgraduate levels.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

This paper aims to select an appropriate contact force model and apply it to the interaction model between the balls and the cage in the rolling bearings to describe the elastic–plastic collision phenomena between the two.

Taking the ball–disk collision mode as an example, several main contact force models were compared and analyzed through simulation and experiment. In addition, based on the consideration of yield strength of materials and initial collision velocity, a variable recovery coefficient model was proposed, and its validity and accuracy were verified by the ball–disk collision experiments. Then, respectively, the Flores model and the Hertz model were applied to the interaction between the balls and the cage, and the dynamics simulation results were compared.

The results indicate that the Flores model has good regression of recovery coefficient, indicating good applicability for both elastic and elastic–plastic contacts and can be applied to the contact collision situations of various materials. Under certain working conditions, there are significant differences in the dynamics results of rolling bearings simulated using the Flores model and Hertz model, respectively.

This paper applies the Flores model with variable recovery coefficients to the dynamics simulation analysis of ball bearings to solve the elastic–plastic collision problem between the rolling elements and the cage that cannot be reasonably handled by the Hertz model.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-04-2024-0138/

This study evaluates the implementation of circular economy (CE) design strategies in mass timber construction to identify knowledge gaps and define crucial future research areas for promoting CE design adoption in this field.

A two-stage systematic literature review (SLR) was conducted to, first, identify CE design strategies applicable to the construction industry and then investigate the current state of CE design research in mass timber construction. Scopus and Web of Science databases were searched for relevant literature. In total, 52 peer-reviewed journal articles published between 2016 and 2023 were shortlisted. Descriptive and thematic analyses were then employed to analyse and synthesise the relevant literature.

Seven CE design strategies were identified in the first stage of the SLR. The second stage of the SLR revealed limited research on CE design strategies in mass timber construction. Several research problems were identified, including a lack of suitable connectors for the deconstruction phase, durability concerns, insufficient knowledge of CE design methods, lack of knowledge and education about mass timber construction, missing actors within the value chain, higher cost, an underdeveloped market and inadequate regulatory requirements. These findings highlighted the future research directions to foster CE design adoption in mass timber construction.

The study systematically identifies existing knowledge on the application of CE design strategies in mass timber construction. Moreover, it presents a conceptual framework that links current research problems to future research directions across technical, social, economic and regulatory categories, thereby advancing CE practice in mass timber construction.

The purpose of this paper is to evaluate the effect of titanium oxide (TiO₂) and yttrium oxide (Y₂O₃) nanoparticles-reinforced pure aluminium (Al) on the mechanical properties of hybrid aluminium matrix nanocomposites (HAMNCs).

The HAMNCs were fabricated via a vacuum die-assisted stir casting route by a two-step feeding method. The varying weight percentages of TiO₂ and Y₂O₃ nanoparticles were added as 2.5, 5, 7.5 and 10 Wt.%.

Scanning electron microscope images showed the homogenous dispersion of nanoparticles in Al matrix. The tensile strength by 28.97%, yield strength by 50.60%, compression strength by 104.6% and micro-hardness by 50.90% were improved in HAMNC1 when compared to the base matrix. The highest values impact strength of 36.3 J was observed for HAMNC1. The elongation % was decreased by increasing the weight percentage of the nanoparticles. HAMNC1 improved the wear resistance by 23.68%, while increasing the coefficient of friction by 14.18%. Field emission scanning electron microscope analysis of the fractured surfaces of tensile samples revealed microcracks and the debonding of nanoparticles.

The combined effect of TiO₂ and Y₂O₃ nanoparticles with pure Al on mechanical properties has been studied. The composites were fabricated with two-step feeding vacuum-assisted stir casting.