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The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.

The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.

The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.

The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.

The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.

The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

This study aims to help nonprofit organizations (NPOs) implement business excellence models (BEMs). The authors identify and rank critical success factors and barriers to implementing BEMs among NPOs in Saudi Arabia and investigate the impact of human resources availability on BEM implementation in these organizations.

Based on the review of relevant literature, the authors designed a questionnaire completed by 138 NPOs. Factor analysis was used to measure and rank the criticality of success factors and barriers to BEM implementation. A Kruskal–Wallis nonparametric test was conducted to compare answers across groups classified by the number of full-time employees in the organization.

The study identifies the five most critical success factors for implementing BEMs in Saudi NPOs: data analysis and reporting capabilities, effective organizational communication, implementation strategy and approach, use of benchmarking and adoption of a clear governance framework. The five most critical barriers to implementing BEMs are the lack of a culture of continuous improvement, organizational strategy, qualified employees, customer orientation and clear organizational roles and responsibilities. The number of full-time employees in Saudi NPOs does not significantly impact the success or failure of implementing BEMs.

This paper is a continuation of research that aims to increase BEM adoption among NPOs, including micro-NPOs, in Saudi Arabia and, by extension, other countries.

Petroleum hydrocarbons are naturally occurring flammable fossil fuels used as conventional energy sources. It has carcinogenic, mutagenic properties and is considered a hazardous pollutant. Soil contaminated with petroleum hydrocarbons adversely affects the properties of soil. This paper aim to remove pollutants from the environment is an urgent need of the hour to maintain the proper functioning of soil ecosystems.

The ability of micro-organisms to degrade petroleum hydrocarbons makes it possible to use these microorganisms to clean the environment from petroleum pollution. For preparing this review, research papers and review articles related to petroleum hydrocarbons degradation by micro-organisms were collected from journals and various search engines.

Various physical and chemical methods are used for remediation of petroleum hydrocarbons contaminants. However, these methods have several disadvantages. This paper will discuss a novel understanding of petroleum hydrocarbons degradation and how micro-organisms help in petroleum-contaminated soil restoration. Bioremediation is recognized as the most environment-friendly technique for remediation. The research studies demonstrated that bacterial consortium have high biodegradation rate of petroleum hydrocarbons ranging from 83% to 89%.

Proper management of petroleum hydrocarbons pollutants from the environment is necessary because of their toxicity effects on human and environmental health.

This paper discussed novel mechanisms adopted by bacteria for biodegradation of petroleum hydrocarbons, aerobic and anaerobic biodegradation pathways, genes and enzymes involved in petroleum hydrocarbons biodegradation.

This study aims to examine the premature deindustrialization risk in Vietnam.

This study uses a manufacturing–income relationship to conduct an empirical estimation. The latecomer index is adopted in the regression model to identify a downward shift of latecomer's relationship.

The empirical analysis indicates that there is a risk of premature deindustrialization in the Northern Midlands and Mountain Areas. The provinces with low trade openness or foreign direct investment may experience risk of premature deindustrialization.

This study proposes technology diffusion as a policy direction to prevent premature deindustrialization. Furthermore, the Vietnamese government should improve the business environment in the Northern Midlands and Mountain Areas by promoting and attracting export-oriented foreign direct investment.

This study is the first to examine premature deindustrialization in Vietnam based on provincial-level data.

The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of top management support (TMS), implementation strategy (IS), and collaborative team (CT) on project performance (PP) in Mexican manufacturing companies.

Based on a SS literature review, a survey was conducted to capture practitioners’ viewpoints about CSFs for SS implementation and their impact on performance in manufacturing companies. A factor analysis and structural equation modeling were conducted in order to identify and analyze causal relationships.

The results suggest that CSFs grouped in the constructs TMS, IS, and CT have a positive impact on PP as measured by cost reduction, variation reduction, and quality improvement.

Although the empirical data collected supported the proposed model, results might differ among organizations in different countries. In addition, the study did not analyze a unique performance metric; instead, general PP dimensions were used.

Boosting the TMS, IS, and CT enhances positive PP of SS in manufacturing companies.

IS as a construct has not been studied exhaustively; this work contributes to a better understanding of it and its impact on PP. Additionally, studies of SS in Latin America are limited, so this study gives a complementary vision to practitioners and researchers about it.

Three-dimensional printing (3DP) is an established process to print structural parts of metals, ceramic and polymers. Further, multi-material 3DP has the potentials to be a milestone in rapid manufacturing (RM), customized design and structural applications. Being compatible as functionally graded materials in a single structural form, multi-material-based 3D printed parts can be applied in structural applications to get the benefit of modified properties.

The fused deposition modelling (FDM) is one of the established low cost 3DP techniques which can be used for printing functional/ non-functional prototypes in civil engineering applications.

The present study is focused on multi-material printing of primary recycled acrylonitrile butadiene styrene (ABS), polylactic acid (PLA) and high impact polystyrene (HIPS) in composite form. Thermal (glass transition temperature and heat capacity) and mechanical properties (break load, break strength, break elongation, percentage elongation at break and Young’s modulus) have been analysed to observe the behaviour of multi-material composites prepared by 3DP. This study also highlights the process parameters optimization of FDM supported with photomicrographs.

The present study is focused on multi-material printing of primary recycled ABS, PLA and HIPS in composite form.

We aimed to identify factors that influence student engagement in distance learning.

The research involved a group of 671 students from economic and technical higher education institutions in Poland. We collected the data with the CAWI technique and an original survey. Next, we processed the data using principal component analysis and then used the extracted components as predictors in the induced smoothing LASSO regression model.

The components of the students’ attitude toward remote classes learning conditions are: satisfaction with teachers’ approach, attitude to distance learning, the system of students’ values and motivation, IT infrastructure of the university, building a network of contacts and communication skills. The final model consisted of seven statistically significant variables, encompassing the student’s sex, level of studies and the first five extracted PCs. Student’s system of values and motivation as well as attitude toward distance learning, were those variables that had the biggest influence on student engagement.

The research result suggests that in addition to students’ system of values and motivation and their attitude toward distance learning, the satisfaction level of teachers’ attitude is one of the three most important factors that influence student engagement during the distance learning process.

The main value of this article is the statistical model of student engagement during distance learning. The article fills the research gap in identifying and evaluating the impact of various factors determining student engagement in the distance learning process.

This paper aims to present a comprehensive review of the laser engineered net shaping (LENS) process in an attempt to provide the reader with a deep understanding of the controllable and fixed build parameters of metallic parts. The authors discuss the effect and interplay between process parameters, including: laser power, scan speed and powder feed rate. Further, the authors show the interplay between process parameters is pivotal in achieving the desired microstructure, macrostructure, geometrical accuracy and mechanical properties.

In this manuscript, the authors review current research examining the process inputs and their influences on the final product when manufacturing with the LENS process. The authors also discuss how these parameters relate to important build aspects such as melt-pool dimensions, the volume of porosity and geometry accuracy.

The authors conclude that studies have greatly enriched the understanding of the LENS build process, however, much studies remains to be done. Importantly, the authors reveal that to date there are a number of detailed theoretical models that predict the end properties of deposition, however, much more study is necessary to allow for reasonable prediction of the build process for standard industrial parts, based on the synchronistic behavior of the input parameters.

This paper intends to raise questions about the possible research areas that could potentially promote the effectiveness of this LENS technology.

Both geometric and non-geometric parameters have noticeable influence on the absolute positional accuracy of 6-dof articulated industrial robot. This paper aims to enhance it and improve the applicability in the field of flexible assembling processing and parts fabrication by developing a more practical parameter identification model.

The model is developed by considering both geometric parameters and joint stiffness; geometric parameters contain 27 parameters and the parallelism problem between axes 2 and 3 is involved by introducing a new parameter. The joint stiffness, as the non-geometric parameter considered in this paper, is considered by regarding the industrial robot as a rigid linkage and flexible joint model and adds six parameters. The model is formulated as the form of error via linearization.

The performance of the proposed model is validated by an experiment which is developed on KUKA KR500-3 robot. An experiment is implemented by measuring 20 positions in the work space of this robot, obtaining least-square solution of measured positions by the software MATLAB and comparing the result with the solution without considering joint stiffness. It illustrates that the identification model considering both joint stiffness and geometric parameters can modify the theoretical position of robots more accurately, where the error is within 0.5 mm in this case, and the volatility is also reduced.

A new parameter identification model is proposed and verified. According to the experimental result, the absolute positional accuracy can be remarkably enhanced and the stability of the results can be improved, which provide more accurate parameter identification for calibration and further application.

This paper proposes a progressive, multi-level framework for diagnosing maintenance performance: rapid performance health checks of key performance for different equipment groups and end-to-end process diagnostics to further locate potential performance issues. A question-based performance evaluation approach is introduced to support the selection and derivation of case-specific indicators based on diagnostic aspects.

The case research method is used to develop the proposed framework. The generic parts of the framework are built on existing maintenance performance measurement theories through a literature review. In the case study, empirical maintenance data of 196 emergency shutdown valves (ESDVs) are collected over a two-year period to support the development and validation of the proposed approach.

To improve processes, companies need a separate performance measurement structure. This paper suggests a hierarchical model in four layers (objective, domain, aspect and performance measurement) to facilitate the selection and derivation of indicators, which could potentially reduce management complexity and help prioritize continuous performance improvement. Examples of new indicators are derived from a case study that includes 196 ESDVs at an offshore oil and gas production plant.

Methodological approaches to deriving various performance indicators have rarely been addressed in the maintenance field. The proposed diagnostic framework provides a structured way to identify and locate process performance issues by creating indicators that can bridge generic evaluation aspects and maintenance data. The framework is highly adaptive as data availability functions are used as inputs to generate indicators instead of passively filtering out non-applicable existing indicators.