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The purpose of this paper is to develop optimal estimation procedures for the stress-strength reliability (SSR) parameter R = P(X > Y) of an inverse Pareto distribution (IPD).

We estimate the SSR parameter R = P(X > Y) of the IPD under the minimum risk and bounded risk point estimation problems, where X and Y are strength and stress variables, respectively. The total loss function considered is a combination of estimation error (squared error) and cost, utilizing which we minimize the associated risk in order to estimate the reliability parameter. As no fixed-sample technique can be used to solve the proposed point estimation problems, we propose some “cost and time efficient” adaptive sampling techniques (two-stage and purely sequential sampling methods) to tackle them.

We state important results based on the proposed sampling methodologies. These include estimations of the expected sample size, standard deviation (SD) and mean square error (MSE) of the terminal estimator of reliability parameters. The theoretical values of reliability parameters and the associated sample size and risk functions are well supported by exhaustive simulation analyses. The applicability of our suggested methodology is further corroborated by a real dataset based on insurance claims.

This study will be useful for scenarios where various logistical concerns are involved in the reliability analysis. The methodologies proposed in this study can reduce the number of sampling operations substantially and save time and cost to a great extent.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

Urban community gardens (UCGs) are important sources of community, food and greenspaces in urban environments. Though UCGs in the Greater Toronto Area (GTA) of Ontario, Canada, were considered essential during the COVID-19 lockdowns and therefore open to gardeners, the impact of the COVID-19 pandemic on food security and UCG use among garden members and managers is not fully understood.

This was an exploratory qualitative study. Semi-structured interviews were conducted with seven managers and eight members of nine gardens in the GTA. The data were analyzed using thematic analysis.

The results suggest that UCGs helped participants be resilient to COVID-19 pandemic-related stressors through the provision of cultural ecosystem services. Therefore, this study supports the current literature that UCGs can help foster resilience during crises. While participants in this study did not end up being food insecure, participants did express concern about community food security.

Results contribute to the current body of literature, and can be used to further update and develop UCG policies, as well as help develop UCG infrastructure and management strategies for future crises.

The impacts of the pandemic on Canadian UCGs are not well understood. This research paper investigated the impact of the pandemic on UCG use and food security, as well as the link between UCG use and increased resilience to COVID-19-related stressors.

This study aims to comparatively analyze the cut parts obtained as a result of cutting the Ni-based Inconel 625 alloy, which is widely used in the aerospace industry, with the wire electro-discharge machining (WEDM) and abrasive water jet machining (AWJM) methods in terms of macro- and microanalyses.

In this study, calipers, Mitutoyo SJ-210, Nikon SMZ 745 T, scanning electron microscope and energy dispersive X-ray were used to determine kerf, surface roughness and macro- and microanalyses.

Considering the applications in the turbine industry, it has been determined that the WEDM method is suitable to meet the standards for the machinability of Inconel 625 alloy. In contrast, the AWJM method does not meet the standards. Namely, while the kerf angle was formed because the hole entrance diameters of the holes obtained with AWJM were larger than the hole exit diameters, the equalization of the hole entry and exit dimensions, thanks to the perpendicularity and tension sensitivity of the wire electrode used in the holes drilled with WEDM ensured that the kerf angle was not formed.

It is known that the surface roughness of the parts used in the turbine industry is accepted at Ra = 0.8 µm. In this study, the average roughness value obtained from the successful drilling of Inconel 625 alloy with the WEDM method was 0.799 µm, and the kerf angle was obtained as zero. In the cuts made with the AWJM method, thermal effects such as debris, microcracks and melted materials were not observed; an average surface roughness of 2.293 µm and a kerf of 0.976° were obtained.

The importance of consumer experience in service industries, particularly healthcare, is widely acknowledged as it captures the intricacies of quality management. In tandem with the emerging research trends that evaluate service excellence through user experience, this study renders a performance analysis of the dimensions of consumer experience that individually or collectively shape healthcare consumers’ perceptions of service quality.

A cross-sectional study was conducted across 13 mid-tier corporate hospitals to collect data from 438 patients. The data was processed through factor analysis in SPSS to confirm sample adequacy and factor extractability. Further, two independent multi-criteria decision-making (MCDM) tools, Fuzzy Technique for Order Performance by Similarity to Ideal Solution (F-TOPSIS) and Grey Relational Analysis (GRA), were executed to render performance analysis of identified factors.

Using F-TOPSIS, factors such as “information” and “hospital environment” received higher performance ratings, while items related to “communication with doctors” and “humanistic care” received lower rankings. Minor yet anticipated deviations were observed while verifying performance scores using GRA. Nonetheless, both outcomes exhibited a strong correlation coefficient of 97.14%, confirming analytical consistency.

Hitherto, such usages of hybrid MCDM techniques have rarely been executed to convey a clear understanding of consumers’ experiences in healthcare services. Moreover, the findings provide a clear insight into consumers’ key response areas, which can further be translated to maximize consumer gratification, thus assisting healthcare managers in improving service performance and clinical decision-making.

The purpose of this paper is to assess the feasibility of analytical models, specifically the radial basis function method, Akbari–Ganji method and Gaussian method, in conjunction with the finite element method. The aim is to examine the impact of processing parameters on temperature history.

Through analytical investigation and finite element simulation, this research examines the influence of processing parameters on temperature history. Simufact software with a thermomechanical approach was used for finite element simulation, while radial basis function, Akbari–Ganji and Gaussian methods were used for analytical modeling to solve the heat transfer differential equation.

The accuracy of both finite element and analytical methods was validated with about 90%. The findings revealed direct relationships between thermal conductivity (from 100 to 200), laser power (from 400 to 800 W), heat source depth (from 0.35 to 0.75) and power absorption coefficient (from 0.4 to 0.8). Increasing the values of these parameters led to higher temperature history. On the other hand, density (from 7,600 to 8,200), emission coefficient (from 0.5 to 0.7) and convective heat transfer (from 35 to 90) exhibited an inverse relationship with temperature history.

The application of analytical modeling, particularly the utilization of the Akbari–Ganji, radial basis functions and Gaussian methods, showcases an innovative approach to studying directed energy deposition. This analytical investigation offers an alternative to relying solely on experimental procedures, potentially saving time and resources in the optimization of DED processes.

This study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior research works focus on the nexus between IR quality and sustainability performance with little attention to factors that moderate this relationship.

Ordinary least squares (OLS) and other robust estimations are employed to analyse the data of firms on the Johannesburg Stock Exchange (JSE).

This study finds a positive association between IR quality and sustainability performance. However, the strength of this relationship is found to be weaker among environmentally sensitive firms, thereby raising concerns that such firms may be reporting less sustainability information with the mandatory implementation of IR on the JSE.

The findings highlight the need for regulatory bodies to consider additional sustainability disclosure requirements for firms in environmentally sensitive industries.

The findings should make regulatory bodies aware of the possible actions of environmentally sensitive firms in relation to sustainability information within a mandatory setting of IR.

The study extends the existing literature on IR and sustainability performance by considering the effect of firm environmental sensitivity as a moderating factor.

This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six capitals (6Cs) have been integrated into disclosures on value creation.

The IR framework’s value creation model focuses on six content elements and three guiding principles. Hence, the present analysis combines content analysis with quantitative measures in the form of a bespoke Integrated Disclosure Index. The index measures the level of integration found in the disclosures instead of the mere presence or absence of mentioned capitals, content elements and guiding principles in isolation. The present sample comprised the 2016 integrated/sustainability reports for 184 listed companies sourced from the Integrated Reporting Examples Database.

The 6Cs are well disclosed in form but only partially disclosed in substance. Further, overall levels of integration between the capitals, the content elements and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook.

The paper contributes to the academic debate on IR by building a case for holistically assessing the substance of integrated reports. Considering that the IR value creation model can underpin and align with the 17 UN sustainable development goals, the authors show how the fundamental concept of the 6Cs sustaining value creation is understood and implemented differently across the various elements and principles of the IR framework.

This research also provides guidance for overcoming some of the practical hurdles associated with assessing the quality of reports because the authors provide tools for spotlighting the substance of disclosures over their form.

This paper delves into the substance of integrated reports by assessing how well the 6Cs have been integrated into disclosures on the content elements and guiding principles of the IR framework. In contrast to previous IR research that has mainly analysed capital, elements and principles in isolation, the authors develop an index assessing the integration of these three fundamental concepts of IR.

This study aims to investigate the relationship between dietary polyamine levels, metabolic risk parameters and anthropometric measurements in postmenopausal women.

This cross-sectional study was conducted with 562 45–64-year-old postmenopausal women who presented to a Family Health Center. To collect the data, the Descriptive Information Form and Food Frequency Questionnaire were used. In the data analysis, numbers, percentages, mean, standard deviation and multiple linear regression analysis were used.

The multiple linear regression analysis demonstrated that dietary putrescine intake was negatively associated with systolic blood pressure (ß = −0.179, p < 0.001), dietary spermidine intake was positively associated with waist circumference (WC) (ß = 0.142, p = 0.013), systolic blood pressure (ß = 0.188, p = 0.001), diastolic blood pressure (ß = 0.218, p < 0.001), body mass index (BMI) (ß = 0.169, p = 0.003) and waist-to-height ratio (WHtR) (ß = 0.156, p = 0.006), and dietary spermine intake was negatively associated with WC (ß = −0.158, p = 0.003), systolic blood pressure (ß = −0.195, p < 0.001), BMI (ß = −0.107, p = 0.042) and WHtR (ß = −0.138, p = 0.009).

Owing to the study’s cross-sectional nature, the lack of succession in the cause–effect relationship, the use of self-report Food Frequency Questionnaire to determine dietary polyamine intake and the inability to analyze seasonal differences are among the limitations of the study.

In this study, an association was determined between dietary polyamines, metabolic risk parameters and anthropometric measurements. The findings suggest that dietary polyamines in human health should be further investigated owing to the increasing metabolic risk parameters.

Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.

The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.

IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.

The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.