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The current predominant delivery format resulting from digitization is PDF, which is not appropriate for the blind, partially sighted and people who read on mobile devices. To meet the needs of both communities, as well as broader ones, alternative file formats are required. With the findings of the eBooks-On-Demand-Network Opening Publications for European Netizens project research, this study aims to improve access to digitized content for these communities.

In 2022, the authors conducted research on the digitization experiences of 13 EODOPEN partners at their organizations. The authors distributed the same sample of scans in English with different characteristics, and in accordance with Web content accessibility guidelines, the authors created 24 criteria to analyze their digitization workflows, output formats and optical character recognition (OCR) quality.

In this contribution, the authors present the results of a trial implementation among EODOPEN partners regarding their digitization workflows, used delivery file formats and the resulting quality of OCR results, depending on the type of digitization output file format. It was shown that partners using the OCR tool ABBYY FineReader Professional and producing scanning outputs in tagged PDF and PDF/UA formats achieved better results according to set criteria.

The trial implementations were limited to 13 project partners’ organizations only.

This research paper can be a valuable contribution to the field of massive digitization practices, particularly in terms of improving the accessibility of the output delivery file formats.

In this study, the authors want to identify current possible causes for citing and referencing errors in scholarly literature to compare if something changed from the snapshot provided by Sweetland in his 1989 paper.

The authors analysed reference elements, i.e. bibliographic references, mentions, quotations and respective in-text reference pointers, from 729 articles published in 147 journals across the 27 subject areas.

The outcomes of the analysis pointed out that bibliographic errors have been perpetuated for decades and that their possible causes have increased, despite the encouraged use of technological facilities, i.e. the reference managers.

As far as the authors know, the study is the best recent available analysis of errors in referencing and citing practices in the literature since Sweetland (1989).

The purpose of this paper is to investigate two current transformation processes in the construction industry: the adoption of a novel material, cross-laminated timber (CLT), and the enhancement of digital transformation. This paper depicts the actors and interaction in the business network that is emerging around CLT construction and, in particular, how digital transformation (that is, the deployment of Construction 4.0 solutions) occurs in this business network.

Digital transformation is a relatively new phenomenon in CLT construction, and the authors, therefore, adopt a qualitative inductive research approach and rely on semi-structured interviews.

The findings of this paper suggest that it is critical for actors to adopt an interorganizational perspective in CLT construction, instead of only focusing on internal operations. An interorganizational perspective supports successful CLT construction, as well as the deployment of Construction 4.0 solutions. This will bring about the benefits of digital transformation in the construction industry.

This paper investigates the network created around CLT construction in Finland but more generally illustrates the change toward Construction 4.0 solutions.

For managers, this paper explicates the importance of networking, instead of focusing on the internal development of the company, when adopting novel solutions emerging from both construction and information technology-related advancements.

Stability and traditions are characteristic of the construction industry. New technical solutions and materials, together with calls for sustainability, have challenged the traditional ways of constructing, and for example, the development of CLT construction has led to an emergence of new business networks. This material-related process and the ongoing digital transformation of business form an interesting context for an empirical-based analysis of changing interaction and networks. This paper gives the first insights into how digital transformation can benefit the evolution of the network.

The purpose of this paper is to develop a software-library in the R programming language that implements the concepts of the interpretive coordinate, interpretive axis and interpretive plane. This allows for the automatic and reliable interpretation of results from the multiple correspondence analysis (MCA) as previously proposed and published. Consequently, the users can seamlessly apply these concepts to their data, both via R commands and a corresponding graphical interface.

Within the context of this study, and through extensive literature review, the advantages of developing software using the Shiny library were examined. This library allows for the development of full-stack applications for R users without the need for knowledge of the corresponding technologies required for the development of complex applications. Additionally, the structural components of a Shiny application were presented, leading ultimately to the proposed software application.

Software utilizing the Shiny library enables nonexpert developers to rapidly develop specialized applications, either to present or to assist in the understanding of objects or concepts that are scientifically intriguing and complex. Specifically, with this proposed application, the users can promptly and effectively apply the scientific concepts addressed in this study to their data. Additionally, they can dynamically generate charts and reports that are readily available for download and sharing.

The proposed package is an implementation of the fundamental concepts of the exploratory MCA method. In the next step, discoveries from the geometric data analysis will be added as features to provide more comprehensive information to the users.

The practical implications of this work include the dissemination of the method’s use to a broader audience. Additionally, the decision to implement it with open-source code will result in the integration of the package’s functions by other third-party user packages.

The proposed software introduces the initial implementation of concepts such as interpretive coordination, the interpretive axis and the interpretive plane. This package aims to broaden and simplify the application of these concepts to benefit stakeholders in scientific research. The software can be accessed for free in a code repository, the link to which is provided in the full text of the study.

The cement industry's environmental implications place climate change at the centre of sector organisations' corporate social responsibility (CSR) policies, such as the Secil Group. The organisation's CSR policies definition, narrative framing and communication are fundamental, as they can affect its reputation. This article aims to highlight the climate change framing in the Secil Group sustainability report (SR) narrative.

The framing theory is applied to analyse the international and sectoral climate change regulatory measures and the Secil Group SR. Document analysis is used to characterise Secil SR as a communication tool. Qualitative content analysis is used to highlight how Secil and the international and sectoral regulatory measures on climate change frame their narrative and compare each other.

The international and sectoral regulatory measures on climate change and the Secil's SR broadly frame climate change, using ethical, efficiency and effectiveness, communication and relations and law and regulation framings. The Secil's Group SR also highlights the financial frame, exposing the challenge of reconciling economic with collective interests. There is room for researchers to explore the concepts of CSR, sustainability and environment, social and governance (ESG) through the lens of complementarity.

This study shows that the Wehmeier and Raaz (2012) model, created to study transparency, can be applied to other communication studies. This paper explores a case study and, for this reason, is not generalisable. Although, the method and theoretical framework can be applied to any organisation.

The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, and thus the quality and usefulness of risk disclosure information.

Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018–2021).

The results of the analyses show risk disclosures for JSE-listed companies to be complex and difficult to understand. Furthermore, risk disclosures have become longer and less readable with the introduction of amendments to IAS 39 and the introduction of IFRS 9.

This study uses readability measures as a proxy for the complexity and usefulness of risk disclosures. The amount of utility a user of financial statements derives could be dependent on other factors such as the quality of disclosure, individual user background and perceptions.

The results have valuable implications for the various stakeholders that make use of the information contained in financial statements. Stakeholders such as regulators and standard setters should carefully assess how accounting standards change to ensure that one of the key objectives of the IASB, namely, to provide information that is relevant, reliable and understandable, is met.

The results of this study contribute to the discourse on the usefulness of companies’ risk disclosures. Though, to the best of the authors’ knowledge, this is the first study to compare the readability of risk disclosures from an emerging market perspective, the results can be applied to other countries using IFRS to assess the readability of risk disclosures.

The article discusses the current relevance of artificial intelligence (AI) in research and how AI improves various research methods. This article focuses on the practical case study of systematic literature reviews (SLRs) to provide a guideline for employing AI in the process.

Researchers no longer require technical skills to use AI in their research. The recent discussion about using Chat Generative Pre-trained Transformer (GPT), a chatbot by OpenAI, has reached the academic world and fueled heated debates about the future of academic research. Nevertheless, as the saying goes, AI will not replace our job; a human being using AI will. This editorial aims to provide an overview of the current state of using AI in research, highlighting recent trends and developments in the field.

The main result is guidelines for the use of AI in the scientific research process. The guidelines were developed for the literature review case but the authors believe the instructions provided can be adjusted to many fields of research, including but not limited to quantitative research, data qualification, research on unstructured data, qualitative data and even on many support functions and repetitive tasks.

AI already has the potential to make researchers’ work faster, more reliable and more convenient. The authors highlight the advantages and limitations of AI in the current time, which should be present in any research utilizing AI. Advantages include objectivity and repeatability in research processes that currently are subject to human error. The most substantial disadvantages lie in the architecture of current general-purpose models, which understanding is essential for using them in research. The authors will describe the most critical shortcomings without going into technical detail and suggest how to work with the shortcomings daily.

This papers aims to study lattice structures in terms of geometric variables, manufacturing variables and material-based variants and their correlation with compressive behaviour for their application in a methodology for the design and development of personalized elastic therapeutic products.

Lattice samples were designed and manufactured using extrusion-based additive manufacturing technologies. Mechanical tests were carried out on lattice samples for elasticity characterization purposes. The relationships between sample stiffness and key geometric and manufacturing variables were subsequently used in the case study on the design of a pressure cushion model for validation purposes. Differentiated areas were established according to patient’s pressure map to subsequently make a correlation between the patient’s pressure needs and lattice samples stiffness.

A substantial and wide variation in lattice compressive behaviour was found depending on the key study variables. The proposed methodology made it possible to efficiently identify and adjust the pressure of the different areas of the product to adapt them to the elastic needs of the patient. In this sense, the characterization lattice samples turned out to provide an effective and flexible response to the pressure requirements.

This study provides a generalized foundation of lattice structural design and adjustable stiffness in application of pressure cushions, which can be equally applied to other designs with similar purposes. The relevance and contribution of this work lie in the proposed methodology for the design of personalized therapeutic products based on the use of individual lattice structures that function as independent customizable cells.

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market influences auditors' writing style. This study examines the relationship between audit market competition and the readability of audit reports in Iran, where competition is particularly intense, especially among private audit firms.

The sample comprises 1,050 firm-year observations in Iran from 2012 to 2018. Readability measures, including the Fog index, Flesch-Reading-Ease (FRE) and Simple Measure of Gobbledygook (SMOG), are employed to assess the readability of auditors' reports. The Herfindahl–Hirschman Index (HHI) is utilized to measure audit market competition, with lower index values indicating higher auditor competition. The concentration measure is multiplied by −1 to obtain the competition measure (AudComp). Alternative readability measures, such as the Flesch–Kincaid (FK) and Automated Readability Index (ARI) are used in additional robustness tests. Data on textual features of audit reports, auditor characteristics and other control variables are manually collected from annual reports of firms listed on the Tehran Stock Exchange (TSE).

The regression analysis results indicate a significant and positive association between audit market competition and audit report readability. Furthermore, a stronger positive and significant association is observed among private audit firms, where competition is more intense compared to state audit firms. These findings remain robust when using alternative readability measures and other sensitivity checks. Additional analysis reveals that the positive effect of competition on audit report readability is more pronounced in situations where the auditor remains unchanged and the audit market size is small.

This paper expands the existing literature by examining the impact of audit market competition on audit report readability. It focuses on a unique audit market (Iran), where competition among audit firms is more intense than in developed countries due to the liberalization of the Iranian audit market in 2001 and the establishment of numerous private audit firms.