Search results

The purpose of this study is to investigate the thermoforming process of 3D-printed parts made from polylactic acid (PLA) and explore its application in producing wrist-hand orthoses. These orthoses were 3D printed flat, heated and molded to fit the patient’s hand. The advantages of such an approach include reduced production time and cost.

The study used both experimental and numerical methods to analyze the thermoforming process of PLA parts. Thermal and mechanical characteristics were determined at different temperatures and infill densities. An equivalent material model that considers infill within a print is proposed. Its practical use was proven using a coupled finite-element analysis model. The simulation strategy enabled a comparative analysis of the thermoforming behavior of orthoses with two designs by considering the combined impact of natural convection cooling and imposed structural loads.

The experimental results indicated that at 27°C and 35°C, the tensile specimens exhibited brittle failure irrespective of the infill density, whereas ductile behavior was observed at 45°C, 50°C and 55°C. The thermal conductivity of the material was found to be linearly related to the temperature of the specimen. Orthoses with circular open pockets required more time to complete the thermoforming process than those with hexagonal pockets. Hexagonal cutouts have a lower peak stress owing to the reduced reaction forces, resulting in a smoother thermoforming process.

This study contributes to the existing literature by specifically focusing on the thermoforming process of 3D-printed parts made from PLA. Experimental tests were conducted to gather thermal and mechanical data on specimens with two infill densities, and a finite-element model was developed to address the thermoforming process. These findings were applied to a comparative analysis of 3D-printed thermoformed wrist-hand orthoses that included open pockets with different designs, demonstrating the practical implications of this study’s outcomes.

This paper aims to investigate the relationship between corporate tax avoidance and environmental, social and governance (ESG) performance and the moderating effect of financial constraints on the relationship between corporate tax avoidance and ESG performance.

The sample consists of a global data set involving 24,259 firm-year observations from 49 countries for the years 2011–2020. Corporate ESG performance was extracted from the Thomson Reuters database. The book-tax difference model was used for measuring corporate tax avoidance, while financially constrained firms were identified using the Kaplan and Zingales (1997) index.

The results show that firms with higher tax avoidance are associated with higher ESG performance, but lower ESG performance is shown for firms with higher financial constraints. The results further indicate that the positive impact of corporate tax avoidance on ESG performance becomes weaker for firms with higher financial constraints.

The findings imply that policymakers and regulators should focus on mechanisms to promote more internal funds to assist firms in pursuing ESG-related initiatives, such as through tax incentives. Investors should understand the “smokescreen” effect of corporate tax avoidance on ESG performance, especially for firms with financial constraints.

This analysis provides international evidence on the link between tax avoidance and ESG and considers the joint effect of pressures for internal funds, through tax and financing constraints, on corporate ESG performance.

The purpose of this study is to examine approaches used by university libraries to enhance the visibility and utilization of research support services (RSSs) among doctoral students and to assess the competencies of library staff in delivering research support services.

This study used qualitative design approach, purposively sampled 40 librarians (8 university librarians and 32 librarians) in charge of RSSs and use of structured interview.

The findings of this study revealed three major themes: offline and online strategies, the need for upskilling and professional development programs and proactive empowerment.

This study focused on research support services in chartered public universities in Kenya; private universities were not included.

The need to enhance library staff's ongoing professional development programs, increasing funding to university libraries and proactivity by the libraries to improve the provision and promotion of RSSs to doctoral students in Kenya.

There are limited existing literature in the Kenyan context. This study will fill a knowledge gap and contribute to the literature on academic libraries support and doctoral students experience in Kenyan context.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

The objective of this paper is to determine the impact of digital nomads on destination marketing.

The article was designed using a six-layer research onion. The research design was developed with an interpretive paradigm using an inductive multi-qualitative approach.

According to the results obtained, it was found that digital nomads play an important role in destination marketing and are effective in creating intentions to visit destinations.

The study reveals a methodologically different approach to the theme by analysing multi-qualitative data. The theoretical contribution of the article is that it shows that digital nomads' YouTube video posts regarding destinations are more effective on other digital nomads and those who want to become digital nomads.

The primary objective of this research is to draw a comparative analysis between Turkey and Italy in terms of how festival events function as catalysts for the endorsement of regional culinary delicacies. The study endeavours to elucidate the role of these festivals in fortifying the regional gastronomic landscape of both nations.

Adopting a comprehensive comparative methodology, this study meticulously scrutinises the gastronomy festivals spanning diverse geographical locales in both Turkey and Italy. Consideration is given to the standout food and beverage items spotlighted at these events and the venues where they are hosted. The research design takes into account the extensive cultural and geographical spectrum that characterises Turkey and Italy. The primary research method comprises web content analysis techniques. This method involves analysing textual data from online sources pertaining to gastronomy festival events in both countries. Web content analysis is instrumental in evaluating how such festivals are deployed in promoting indigenous gastronomic products and exploring the intricate dynamics between brand identity and brand image.

The research outcomes underscore the pivotal role that festival events play in elevating regional gastronomic products' profile in Turkey and Italy. It highlights the top 10 festivals and the most popular local culinary items on digital platforms. Additionally, the study offers a side-by-side comparison of the most celebrated gastronomic products in Turkey versus those that receive prominence in Italy.

This study enriches academic understanding by dissecting the nuances of how festivals contribute to the promotion of local gastronomic treasures. By juxtaposing Turkey and Italy, this research provides valuable insights into the influence of festivals on regional culinary promotion across diverse cultural milieus. This study makes substantial contributions to the fields of gastronomy, tourism, and brand promotion.