Search results

This paper aims to study the application of high-tolerance and flexible indigenous bacteria and fungi, along with the co-metabolism in recycled paper and cardboard mill (RPCM) wastewater treatment (WWT).

The molecular characterization of isolated indigenous bacteria and fungi was performed by 16S rRNA and 18S rRNA gene sequencing, respectively. Glucose was used as a cometabolic substrate to enhance the bioremediation process.

The highest removal efficiency was achieved for both chemical oxygen demand (COD) and color [78% COD and 45% color removal by Pseudomonas aeruginosa RW-2 (MZ603673), as well as approximately 70% COD and 48% color removal by Geotrichum candidum RW-4 (ON024394)]. The corresponding percentages were higher in comparison with the efficiency obtained from the oxidation ditch unit in the full-scale RPCM WWT plant.

Indigenous P. aeruginosa RW-2 and G. candidum RW-4 demonstrated effective capability in RPCM WWT despite the highly toxic and low biodegradable nature, especially with the assistance of glucose.

The purpose of this study is to reveal the friction reduction performance and mechanism of granular flow lubrication during the milling of difficult-to-machining materials and provide a high-performance lubrication method for the precision cutting of nickel-based alloys.

The milling tests for Inconel 718 superalloy under dry cutting, flood lubrication and granular flow lubrication were carried out, and the milling force and machined surface quality were used to evaluate their friction reduction effect. Furthermore, based on the energy dispersive spectrometer (EDS) spectrums and the topographical features of machined surface, the lubrication mechanism of different granular mediums was explored during granular flow lubrication.

Compared with flood lubrication, the granular flow lubrication had a significant force reduction effect, and the maximum milling force was reduced by about 30%. At the same time, the granular flow lubrication was more conducive to reducing the tool trace size, repressing surface damage and thus achieving better surface quality. The soft particles had better friction reduction performance than the hard particles with the same particle size, and the friction reduction performance of nanoscale hard particles was superior to that of microscale hard particles. The friction reduction mechanism of MoS₂ and WS₂ soft particles is the mending effect and adsorption film effect, whereas that of SiO₂ and Al₂O₃ hard particles is mainly manifested as the rolling and polishing effect.

Granular flow lubrication was applied in the precision milling of Inconel 718 superalloy, and a comparative study was conducted on the friction reduction performance of soft particles (MoS₂, WS₂) and hard particles (SiO₂, Al₂O₃). Based on the EDS spectrums and topographical features of machined surface, the friction reduction mechanism of soft and hard particles was explored.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

The purpose of this study is to investigate the effects of a pigment coating on the mechanical properties of fluting paper.

Two different calcium carbonate pigments were used in the preparation of the coated color, precipitated calcium carbonate (PCC) and ground calcium carbonate (GCC). Fluting paper produced by recycling waste paper was used as base paper. The effects of PCC and GCC pigments on mechanical properties were compared. Ring crush test (RCT), corrugating medium test (CMT), corrugating crush test (CCT), tensile and burst strength tests were applied to the coated papers, and the results were compared to the mechanical properties of base paper.

The tensile and burst indices of the coated papers were found to be higher than base papers about 13.9% and 6.05%, respectively. While the coating process positively affected the RCT and CCT values, it did not show a significant impact on the CMT values. GCC, one of the pigments used in coating colors, had a more effective effect on the mechanical properties of fluting papers compared to PCC.

These results suggest that coating of fluting papers has a positive effect on mechanical properties and the use of GCC as a pigment is more effective than PCC.

This research outlines the technological structure of the entire Japanese manufacturing and service industry using the patent information from research and development (R&D) activities to set R&D goals.

By analyzing the technological development capability of individual companies, the direction of the companies' R&D activities and current state of technological fusion between them can be understood. A group of companies participating in a particular product/service market must have the same technological development capabilities. As a result, the ratio of patent applications by a company to the total number of applications in a technical field will be similar across companies. This study uses the inter-company correlation coefficient of the ratio of patent applications by technical field as an index of technological development capability. A total of 167 major companies covering the major industries of Japan were analyzed. The analysis period was 15 years from 2004 to 2018, and the technical fields were rearranged to 42 fields with reference to the International Patent Classification (IPC)-Technology Concordance used by the World Intellectual Property Organization (WIPO). Considering the fluctuation in patent application opportunities, the number of patent applications was collected for at least three years for the analysis of patent applications by technical field, company and industry.

Examining the entire Japanese industry, the research found that chemicals, ceramics, non-ferrous metals and electrical/electronic equipment act as intermediaries between the respective groups and are linked to the transportation equipment, electrical/electronic equipment and information and communication services industries that are currently driving the Japanese economy. However, the technical connections between these groups are relatively loose. Over the last 15 years, the propagation structure of technical knowledge information has not changed. The progress of technological fusion remains within the scope of commerce and is conditioned by commerce.

Studies focusing on the technological development capability between companies and the technological structure of the Japanese manufacturing and service industries are almost non-existent since 2000 when Japan's economic growth slowed. The analytical methods presented in this research can be applied to individual companies to gain an understanding of technical positions of companies and can be useful for planning a technical environment, business or R&D strategy.

The present study examines the relational, structural and cognitive dimensions of social capital developed within members of self-help groups (SHGs) in India.

The study has used multistage random sampling to collect 1,285 samples covering 4 districts such as Sundargarh, Mayurbhanj, Koraput and Rayagada in Odisha. Structure equation modeling (SEM) is used in hypothesis formulation and data analysis.

The result highlighted that relational, structural and cognitive social capital are significant to social capital formation among the participants of SHGs. However, structural social capital has the highest impact compared with others in building social capital.

Policy professionals, development agencies and government departments must use social capital as a catalyzing agent for the successful implementation of welfare schemes in rural areas.

The paper adds valuable contributions in advancing the theory of social capital. Additionally, marginalized households fail to uplift their socioeconomic conditions in developing nations due to a lack of social capital; hence, its measurement is critical.

The peer-review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2023-0804.