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The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.

This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.

Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.

Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.

This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.

The purpose of this paper is to study the roughness effect on the fixation of taper junction components and surfaces wear in terms of taper surface design. The roughness of the femoral heads’ taper and of the femoral stems’ trunnions can influence the fretting wear of the taper junction.

It was analysed whether a microgrooved taper surface of the femoral stem trunnion improves the fixation and reduces the wear rate at the taper junction of the hip prosthesis. Two models have studied: a femoral head with a smooth tapered surface combined with a microgrooved stem trunnion and a femoral head with a smooth tapered surface combined with a trunnion that had a smooth surface of the tapered. To compare the wear evolution between these two models, a computerised finite element model of the wear was used.

The results obtained after analysis carried out during millions of loading cycles showed that the depth of the linear wear and the total material loss were higher for the femoral heads joined with microgrooved trunnions. The main conclusion of this paper is that the smooth surfaces of the taper and of the trunnions will ensure a better fixation at the taper junction, and therefore, will reduce the volumetric wear rates.

A higher fixation of the taper junction will reduce the total hip prosthesis failure and, finally, it will improve the quality and durability of modular hip prostheses.

We model the interaction between a profit-maximizing firm and an activist using an infinite-horizon dynamic stochastic game. The firm enhances its reputation through “self-regulation”: voluntary provision of an abatement activity that reduces a negative externality. We show that in equilibrium the externality-reducing activity is subject to decreasing marginal returns, which can cause the firm to “coast on its reputation,” that is, decrease the level of externality-reducing activity as its reputation grows. The activist, which benefits from increases in the externality-reducing activity, can take two types of action that can harm the firm’s reputation: criticism, which can impair the firm’s reputation on the margin, and confrontation, which can trigger a crisis that may severely damage the firm’s reputation. The activist changes the reputational dynamics of the game by tending to keep the firm in reputational states in which it is highly motivated to invest in externality-reducing activity. Criticism and confrontational activity are shown to be imperfect substitutes. The more patient the activist or the more passionate it is about externality reduction, the more likely it is to rely on confrontation. The more patient the firm and the more important corporate citizenship is to firm’s brand equity, the more likely that it will be targeted by an activist that relies on confrontation.

IN 1968, Dowry Rotol Ltd., Staverton, Gloucester, were awarded a contract by McDonnell Douglas Corporation to implement a surface stress survey on the DC‐10 Nose Undercarriage Assembly.

This chapter provides “viewpoints” on the education of learners with extensive and pervasive support needs. That is, students who require the most support to learn, often categorized as having intellectual disability, multiple disabilities, autism spectrum disorder, or related disabilities. The lenses through which we provide these viewpoints are historical and future-oriented; we begin with historic perspectives on the education of students with extensive and pervasive support needs, and then provide 21st century viewpoints for these learners. We interpret the notion of viewpoints in two ways: first, consistent with a viewpoint as indicating an examination of objects (in this case, practices and interventions) from a distance so as to be able to compare and judge; and, second, viewpoint as indicating our perspective on said interventions and practice.

IN the two years since the last Farnborough Air Show was held by the Society of British Aerospace Companies the aircraft industry has achieved an almost complete metamorphosis from the body blows in the form of major programme cancellations that almost felled it in 1965 to the very healthy position that it holds today.

There is an increasing interest in the use of knowledge graphs to represent real-world knowledge and a common need to manage imprecise knowledge in many real-world applications. This paper aims to study approaches to solve flexible queries over knowledge graphs.

By introducing fuzzy logic in the query answering process, the authors are able to obtain a novel algorithm to solve flexible queries over knowledge graphs. This approach is implemented in the FUzzy Knowledge Graphs system, a software tool with an intuitive user-graphical interface.

This approach makes it possible to reuse semantic web standards (RDF, SPARQL and OWL 2) and builds a fuzzy layer on top of them. The application to a use case shows that the system can aggregate information in different ways by selecting different fusion operators and adapting to different user needs.

This approach is more general than similar previous works in the literature and provides a specific way to represent the flexible restrictions (using fuzzy OWL 2 datatypes).