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1 – 10 of 405
Open Access
Article
Publication date: 27 September 2023

Markus Brummer, Karl Jakob Raddatz, Matthias Moritz Schmitt, Georg Schlick, Thomas Tobie, Rüdiger Daub and Karsten Stahl

Numerous metals can be processed using the additive manufacturing process laser-based powder bed fusion of metals (PBF-LB/M, ISO/ASTM 52900). The main advantages of additive…

Abstract

Purpose

Numerous metals can be processed using the additive manufacturing process laser-based powder bed fusion of metals (PBF-LB/M, ISO/ASTM 52900). The main advantages of additive manufacturing technologies are the high degree of design freedom and the cost-effective implementation of lightweight structures. This could be profitable for gears with increased power density, combining reduced mass with considerable material strength. Current research on additively manufactured gears is focused on developing lightweight structures but is seldom accompanied by simulations and even less by mechanical testing. There has been very little research into the mechanical and material properties of additively manufactured gears. The purpose of this study is to investigate the behavior of lightweight structures in additively manufactured gears under static loads.

Design/methodology/approach

This research identifies the static load-carrying capacity of helical gears with different lightweight structures produced by PBF-LB/M with the case hardening steel 16MnCr5. A static gear loading test rig with a maximum torque at the pinion of T1 = 1200 Nm is used. Further focus is set on analyzing material properties such as the relative density, microstructure, hardness depth profile and chemical composition.

Findings

All additively manufactured gear variants show no failure or plastic deformation at the maximum test load. The shaft hub connection, the lightweight hub designs and the gearing itself are stable and intact regarding their form and function. The identified material characteristics are comparable to conventionally manufactured gears (wrought and machined), but also some particularities were observed.

Originality/value

This research demonstrates the mechanical strength of lightweight structures in gears. Future research needs to consider the dynamic load-carrying capacity of additively manufactured gears.

Details

Rapid Prototyping Journal, vol. 29 no. 11
Type: Research Article
ISSN: 1355-2546

Keywords

Open Access
Article
Publication date: 6 September 2022

Carl Henning Christner and Ebba Sjögren

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

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Abstract

Purpose

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

Design/methodology/approach

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Findings

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Originality/value

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 23 June 2023

Ferdinand Schmid, Constantin Paschold, Thomas Lohner and Karsten Stahl

Internal gearings are commonly used in transmissions due to their advantages like high-power density. To ensure high efficiency, load-carrying capacity and good noise behavior, a…

Abstract

Purpose

Internal gearings are commonly used in transmissions due to their advantages like high-power density. To ensure high efficiency, load-carrying capacity and good noise behavior, a profound knowledge of the local gear mesh is essential. The tooth contact of internal gears relates to a convex and concave surface that form a conformal contact. This is in contrast to external gears, where two convex surfaces form a contraformal contact. This paper aims at a better understanding of conformal contacts under elastohydrodynamic lubrication (EHL) to improve the design of internal gearings.

Design/methodology/approach

An existing numerical EHL model is used for studying the characteristic properties of a hard conformal EHL line contact. A hard contraformal EHL line contact is studied as reference. Non-Newtonian fluid behavior and thermal effects are considered. By taking into account the local contact conformity and kinematics, the effects and relevance of the curvature of the lubricant gap and micro-slip are analyzed. In a parameter study, scale effects of the contact radii on film thickness, temperature rise and friction are examined.

Findings

The curvature of the lubricant gap and effects of micro-slip are small in hard conformal EHL line contacts. For high micro-slip, it can be neglected. Hence, the modeling of conformal contacts using an equivalent geometry of the contact problem is reasonable. The parameter study shows beneficial tribological aspects of the conformal contact compared to the contraformal contact. Higher film thickness and lower fluid coefficient of friction are observed for conformal contacts, which can be attributed to lower pressures for the case of the same external normal force, or to a higher contact temperature rise for the case of equivalent contact pressure.

Originality/value

Despite its widespread existence, the local geometry and kinematics in hard conformal EHL line contacts like in internal gearings have been rarely studied. The findings help for a better understanding of local contact characteristics and its relevance. The quantified scale effects help to improve the efficiency and load-carrying capacity of machine elements with hard conformal EHL contacts, like internal gearings.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-12-2022-0366/

Details

Industrial Lubrication and Tribology, vol. 75 no. 7
Type: Research Article
ISSN: 0036-8792

Keywords

Open Access
Article
Publication date: 1 September 2021

Federica Doni, Antonio Corvino and Silvio Bianchi Martini

Lately, sustainability issues are increasingly affecting all sectors, even if oil and gas industry is highly required to improve its social performance because of the societal…

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Abstract

Purpose

Lately, sustainability issues are increasingly affecting all sectors, even if oil and gas industry is highly required to improve its social performance because of the societal pressure to environmental protection and social welfare. Sustainability concerns and corporate governance features and practices are more and more connected because sustainability has been perceived as a crucial topic by owners and managers. In this perspective, the empirical analysis aims to explore whether and to what extent, sustainability-oriented corporate governance model is linked with social performance.

Design/methodology/approach

By adopting a multi-theoretical framework that includes the legitimacy theory, the stakeholder theory and the resource-based view theory, this analysis used a sample of 42 large European-listed companies belonging to the oil and gas industry. The authors run fixed effects regression models by using a dependent variable, i.e. the social score, available in ASSET4 Thomson Reuters, and some independent variables focused on sustainable corporate governance models, stakeholder engagement, firm profitability, market value and corporate risk level.

Findings

Drawing upon the investigation of a moderating effect, findings display that stakeholder engagement is positively associated with corporate social performance and it can be considered an important internal driver able to shape a corporate culture and most likely to address corporate social responsibility issues.

Research limitations/implications

This study confirms the need to develop an organizational and holistic approach to corporate governance practices by analyzing internal and external governance mechanisms. From the managerial perspective, managers should opt for a sustainable corporate governance model, as it is positively correlated with corporate social performance.

Originality/value

There is an urgent need to investigate sustainability issues and their potential association with firm internal mechanisms, particularly in the oil and gas industry. This paper can extend the current body of knowledge by pointing out a positive relationship between stakeholder engagement and firm social performance.

Open Access
Article
Publication date: 6 December 2020

Benedetto Allotta, Lorenzo Fiorineschi, Susanna Papini, Luca Pugi, Federico Rotini and Andrea Rindi

This study aims to carry out an investigation of design approaches that should be used for the design of unconventional, innovative transmission system for construction yards to…

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Abstract

Purpose

This study aims to carry out an investigation of design approaches that should be used for the design of unconventional, innovative transmission system for construction yards to privilege a smooth behaviour efficiency, and the use of innovative production techniques. Results are quite surprising, as with a proper method it is possible to demonstrate that a cycloidal drive with Wolfrom topology should be an interesting solution for the proposed application.

Design/methodology/approach

With a functional approach, also considering materials and specifications related to the investigated application, it is possible to demonstrate that possible optimal solutions should be quite different respect to the ones that can be suggested with a conventional approach. In particular for proposed applications constraints related to encumbrances, the choice of new material has led to the innovative unconventional choice of a Wolfrom cycloidal speed reducer.

Findings

Provided solution is innovative respect current state of the art for machine currently used in construction yards: in terms of adopted transmission layout; in terms of chosen materials, resulting in an innovative solution.

Research limitations/implications

Current research has strong implications on the adoption of polimeric materials for the construction of reliable transmission for harsh industrial environment as the proposed case study (concrete mixer for construction yard).

Originality/value

Proposed transmission system is absolutely original and innovative respect current state of art also considering proposed materials and consequently production methods. This is an example of transmission designed to be built with polymeric materials by optimizing chosen topology respect to chosen material.

Details

World Journal of Engineering, vol. 18 no. 2
Type: Research Article
ISSN: 1708-5284

Keywords

Open Access
Article
Publication date: 7 November 2016

Romlah Jaffar and Zaleha Abdul-Shukor

Past studies show that companies’ connection with the government (or politically connected companies (PCCs)) contributed negatively to their financial performance. The grabbing…

7108

Abstract

Purpose

Past studies show that companies’ connection with the government (or politically connected companies (PCCs)) contributed negatively to their financial performance. The grabbing hand theory suggests that political connection demand companies to serve political and social obligation that exhaust companies’ financial resources. The purpose of this paper is to extend the previous studies by examining the role of monitoring mechanisms, specifically corporate governance mechanism and institutional ownership (IO), whether they weaken or strengthen the financial performance of PCCs in Malaysia.

Design/methodology/approach

The sample consists of all companies listed on the Main Board of Bursa Malaysia (previously known as Kuala Lumpur Stock Exchange) for the year of 2004-2007. The time periods were chosen because there were no significant economic and political events that could possibly distorted the financial and non-financial data.

Findings

The findings show that companies’ political connection (the presence of political figure or government representative as members of board of director) has consistently showing negative relationship with performance. The result is consistent with the grabbing hand theory that argues that companies’ connection with government would actually destroy companies’ value. The monitoring role of corporate governance as measured by the percentage of independent board members does not have any significant effect on firm’s performance. The monitoring role of corporate governance as measured by the composition of independent board members have shown a positive significant effect on the company’s performance. However the second monitoring mechanism, the percentage of institutional investors, have a tendency to weaken the company’s performance.

Originality/value

The findings of this study provide an additional understanding of the consequence of government intervention on companies’ performance. This study also highlights the role of monitoring mechanism (independence board members and IO) in strengthening or weakening the performance. The findings suggest that the proper appointment criteria for board members should be seriously considered to ensure better corporate governance structure. Therefore, the formation of the nomination committee as suggested by the current Malaysian Code of Corporate Governance play an important contribution to ensure candidates nominated as board members have proper credentials and qualifications to carry out responsibilities as board members.

Details

Journal of Accounting in Emerging Economies, vol. 6 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 14 April 2023

Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Chinyere Patricia Oranefo and Agbonrha-Oghoye Imas Iyoha

Prior studies have shown that heterogeneity plays a crucial role in addressing soft issues linked to a firm’s corporate social responsibility stance. The purpose of this paper is…

1002

Abstract

Purpose

Prior studies have shown that heterogeneity plays a crucial role in addressing soft issues linked to a firm’s corporate social responsibility stance. The purpose of this paper is to extend the prior literature on the effect of gender heterogeneity on environmental, social and economic performance dimensions, specifically, whether the female boardroom presence weakens or strengthens the performance along the three dimensions, commonly referred to as the corporate sustainability.

Design/methodology/approach

The study from a positivist philosophy adopts a quantitative approach, and the final sample consisted of forty-six companies listed on the Nigerian Stock Exchange for the year 2011–2018. The final sample was a balanced panel of 344 firm years. The dependent variables were return on assets (ROA), environmental performance (ENV) and donations made for social causes (SOP). The ENV was measured using a content scoring system, with range of 1 to 5. The data were analysed using the fixed effects and GLM regression models. To further address the issue of endogeneity, a two-stage least squares regression was conducted.

Findings

The findings show a positive relationship between gender heterogeneity and ROA, which was also confirmed for the environmental performance index. However, the sign reversed in the SOP model and showed a negative relationship between gender heterogeneity and donations, the proxy for SOP. The results are in tandem with the stakeholder axioms that argue that commitment to other stakeholder groups strengthens firm performance in the long run.

Research limitations/implications

An implication of this study is the fact that information availability has been rapidly escalating in the country, leading to rising social movements and civic unrest; therefore, corporations that face negative castigations may pay the huge price of product boycott and loss of market value.

Originality/value

The findings of this study provide additional insight into the influence of female boardroom presence on the environmental, social and economic performance of firms. The findings suggest the relevance of the resource dependence theory, especially from a developing country context, to ensure an improved corporate governance structure in Nigerian manufacturing firms.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 13 November 2023

Md Badrul Alam, Muhammad Tahir and Norulazidah Omar Ali

This paper makes a novel attempt to estimate the potential impact of credit risk on foreign direct investment (FDI hereafter), thereby focusing on a completely unexplored area in…

Abstract

Purpose

This paper makes a novel attempt to estimate the potential impact of credit risk on foreign direct investment (FDI hereafter), thereby focusing on a completely unexplored area in the existing empirical literature.

Design/methodology/approach

To provide a comprehensive understanding of the relationship between credit risk and FDI inflows, the study incorporates all the eight-member economies of the South Asian Association of Regional Cooperation (SAARC hereafter) and analyzes a panel data set, over the period 2011 to 2019, extracted from the World Development Indicators, using the suitable econometric techniques for the efficient estimations of the specified models.

Findings

The results indicate a negative and statistically significant relationship between the credit risk of the banking sectors and FDI inflows. Similarly, market size and inflation rate appear to be the two other main factors behind the increasing FDI inflows in the SAARC member economies. Interestingly, the size of the market became irrelevant in attracting FDI inflows when the Indian economy is excluded from the sample due to its higher economic weight. On the other hand, FDI inflows are not dependent on the level of trade openness, with most of the specifications showing either an insignificant or negative coefficient of the variable.

Practical implications

The obtained results are unique and robust to alternative methodologies, and hence, the SAARC economies could consider them as the critical inputs in formulating the appropriate policies on FDI inflows.

Originality/value

The findings are unique and original. The authors have established a relationship between credit risk and FDI for the first time in the SAARC context.

Details

Journal of Economics, Finance and Administrative Science, vol. 29 no. 57
Type: Research Article
ISSN: 2077-1886

Keywords

Open Access
Article
Publication date: 18 August 2021

Ivana B. Petrović, Milica Vukelić and Stefan T. Mol

The purpose of this paper is to examine the career shocks of Red Cross (RC) of Serbia staff and volunteers providing aid during the 2016 migrants’ influx. Specifically, the…

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Abstract

Purpose

The purpose of this paper is to examine the career shocks of Red Cross (RC) of Serbia staff and volunteers providing aid during the 2016 migrants’ influx. Specifically, the authors explore what the volatile environment in which RC staff and volunteers work can teach us about career shocks, and what makes a career shock for people whose everyday work entails stressful events.

Design/methodology/approach

This study examined a number of anecdotes that reflect the career shock construct to a greater or lesser extent. These anecdotes were developed by RC staff and volunteers as part of a communications training storytelling exercise.

Findings

The authors analyzed these events from the perspective of recent developments in career shocks research and examined whether the anecdotes contained elements that would enable us to differentiate between career shocks and stressors. Those anecdotes found to be the most prototypical of career shocks, as opposed to stressors, were found to instigate in-depth reflection about the career, were identity related, and had a tangible career impact. Shocking events in the eyes of RC people entailed work demands that go beyond expectations, excessive media scrutiny, and conflicting values. The authors discuss how organizational values, fostering person–organization fit, providing organizational and collegial support, and deploying “weathered” staff, could comprise the “vaccine” that makes the organization immune to career shocks.

Originality/value

By taking a data before theory approach to the study of career shocks, this paper provides a novel perspective on the lived experiences of RC people, and how such experiences may be classified into career shocks or stressors.

Details

Career Development International, vol. 26 no. 4
Type: Research Article
ISSN: 1362-0436

Keywords

Open Access
Article
Publication date: 7 November 2018

Chinedu Francis Egbunike and Chinedu Uchenna Okerekeoti

The purpose of this paper is to explore the interrelationship between macroeconomic factors, firm characteristics and financial performance of quoted manufacturing firms in…

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Abstract

Purpose

The purpose of this paper is to explore the interrelationship between macroeconomic factors, firm characteristics and financial performance of quoted manufacturing firms in Nigeria. Specifically, the study investigates the effect of interest rate, inflation rate, exchange rate and the gross domestic product (GDP) growth rate, while the firm characteristics were size, leverage and liquidity. The dependent variable financial performance is measured as return on assets (ROA).

Design/methodology/approach

The study used the ex post facto research design. The population comprised all quoted manufacturing firms on the Nigerian Stock Exchange. The sample was restricted to companies in the consumer goods sector, selected using non-probability sampling method. The study used multiple linear regression as the method of validating the hypotheses.

Findings

The study finds no significant effect for interest rate and exchange rate, but a significant effect for inflation rate and GDP growth rate on ROA. Second, the firm characteristics showed that firm size, leverage and liquidity were significant.

Practical implications

The study has implications for regulators and policy makers in formulating policy decisions. In addition, managers may better understand the interplay between macroeconomic factors, firm characteristics and profitability of firms.

Originality/value

Few studies have addressed the interplay of macroeconomic factors and firm characteristics in determining the profitability of manufacturing firms in the country and developing countries in general.

Details

Asian Journal of Accounting Research, vol. 3 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

1 – 10 of 405